Real estate purchase and sale tax, also known as "title deed fee" among the public, is a fee paid during the transfer of ownership of a real estate property within the scope of the Fees Law No. 492. This fee is paid only once, when the sale transaction takes place at the land registry office. As of 2026, this tax is calculated based on the declared sale price of the property.

2026 Title Deed Fee Rates and Distribution

Current title deed fee rate applied to all sales throughout Turkey and in the Dalaman region data-index-in-node="91">%4. Legally, this amount is:

• %2'recipient by,

• 2% is paid by the seller.

However, the parties may agree in a contract between themselves that the entire percentage will be paid by the buyer. This is a common practice in local sales in Dalaman.

New Period and Tax Base Increase in Real Estate Valuation

The most important change in 2026 is the update to the "Market Value" system used as the basis for taxation. With the new regulation, the tax values of real estate have been increased to approximately 3 times their 2025 values. This means that even if the land registry fee rates remain the same, the total amount of tax to be paid has increased compared to previous years. Declaring a value below the current market value obtained from the municipality when making a sale may result in a "tax evasion penalty".

Other Expenses Paid in Land Registry Transactions

Not only the 4% fee but also ancillary costs should be added to the budget during the transaction:

• Revolving Fund Service Fee: For 2026, this amount varies between approximately 6,500 TL and 8,200 TL depending on regional coefficients.

• Appraisal (Expertise) Report: Under the new regulations, the requirement for a licensed expert appraisal report continues, especially for sales to foreigners and for certain segments of housing.

Real Estate Consultant Service Fee: The tax is applied as 2% + VAT from the buyer and 2% + VAT from the seller, totaling 4% + VAT. /li /ul The Importance of Accurate Declaration in Dalaman Dalaman is a region where land and villa sales, especially for investment purposes, are high. Understating the sale price in the title deed (under-declaration) can lead to paying a high "Capital Gains Tax" if you want to sell the property before 5 years have passed. In addition, thanks to the advanced audit systems of the Revenue Administration, under-declarations are easily detected and retroactive penalties are collected.

Being familiar with current tax regulations is the most critical step for the future of your investment, ensuring a safe and smooth trading process.