The tapu harcı (title deed fee) is calculated on whichever is higher: the declared sale price of the property or its emsal value (the municipal tax value). In 2026 the rate is still 0.2% paid by the buyer and a further 0.2% paid by the seller — 0.4% in total. On an apartment sold for 3 million Turkish lira (TL), the two sides' combined fee comes to 12,000 TL. On top of that comes the döner sermaye (revolving fund) fee charged by the tapu müdürlüğü (Land Registry Office).
The arithmetic takes one line. What really trips people up is the emsal value, the payment sequence, and who ends up carrying which cost. Below I've run the numbers on three different prices, and I also explain why declaring a low price doesn't work, where the fee is actually paid, and how the day unfolds at the registry office.
What is the tapu harcı, and which value is it calculated on?
The tapu harcı is a fee paid to the state when the title transfer is processed at the land registry office. The rates laid down in the Harçlar Kanunu (Law on Fees) haven't changed in a long time: 0.2% for the buyer, 0.2% for the seller. The infographic on the tapu harcı published by the Gelir İdaresi Başkanlığı (Revenue Administration) also states outright that the calculation is done on 'whichever is higher: the declared value or the emsal value.'
The emsal value is the sum of the land and building tax values the municipality has set for that particular property. If the sale price is declared below the emsal, the registry office calculates the fee on the emsal automatically. So the 'let's write the price lower and shrink the fee' route is closed. One note: the tapu harcı isn't unique to purchases and sales. Fees are also charged on transactions such as gifts, inheritance transfers and mortgages, but those have different rates and a different calculation method. Our subject here is the fee on a sale.
Plenty of people mix the tapu harcı up with the emlak vergisi (annual property tax), too. The emlak vergisi is a tax paid to the municipality every year on a property you own; the tapu harcı is collected once, at the moment of transfer. One is recurring, the other one-off. When you build a purchase budget, it pays to put them on separate lines.
Who pays the tapu harcı — the buyer or the seller?
By law, the buyer pays their own 0.2% and the seller pays their own 0.2%. Neither side has to cover the other's share. But two details change the picture.
First, the title transfer isn't completed until both shares are paid. The registry office will not finalise the transaction until the fee and the revolving fund charge have been collected in full. Second, the parties can agree to leave the whole burden on one person; that isn't forbidden. A scenario I genuinely see often: the seller says 'I want this much net, the buyer covers the costs,' the buyer works out the total, accepts — and ends up paying the entire tapu harcı. If you're making an arrangement like that, have a sentence such as 'the tapu harcı, the revolving fund charge and the property tax expenses are borne by the buyer' written into the preliminary agreement or the contract. Nobody can guarantee a verbal bargain will still be remembered on deed day.
And if the seller's share goes unpaid? The transaction stalls and the appointment goes to waste. In practice, most buyers pay the seller's share as well just to keep the sale from falling through; when you do that, getting it in writing that the seller will reimburse the amount makes life easier afterwards. The tapu harcı may look like small money, but on transfer day a single missing payment stops everything.
Tapu harcı calculation: examples for 2026
Here is the formula: tapu harcı = (the sale price or the emsal value, whichever is higher) × 2/1000. Once for the buyer, once for the seller. Three concrete examples:
- Apartment for 1,250,000 TL, emsal 1,100,000 TL. The sale price is higher, so the fee is calculated on the price: buyer 2,500 TL, seller 2,500 TL, total 5,000 TL.
- Apartment for 3,000,000 TL, emsal 3,500,000 TL. The emsal is higher; the fee is based on 3,500,000 TL: buyer 7,000 TL, seller 7,000 TL, total 14,000 TL.
- Detached house for 5,000,000 TL, emsal 4,200,000 TL. The sale price is taken as the basis: buyer 10,000 TL, seller 10,000 TL, total 20,000 TL.
The rate draws no distinction between apartments, plots of land, commercial premises or detached houses. Whatever the type of property, the calculation for a sale is the same: 0.2% + 0.2% on the higher of the two values. The only thing that changes is the emsal; for land, the municipality's land value is used, while for buildings it is the sum of the land and building tax values.
Take this scenario. A buyer purchasing an apartment in Kadıköy, a district on Istanbul's Asian side, for 4,750,000 TL had worked out their own fee share at 9,500 TL and pencilled it into the budget. At the registry appointment the emsal value came out at 5,100,000 TL, and the share rose to 10,200 TL. If the contract also obliged them to carry the seller's share, the total they paid reached 20,400 TL, with the revolving fund charge on top. A 1,400 TL overshoot is irritating, but the real message is this: municipalities update the emsal value every year, so on high-priced deals this is entirely possible. When budgeting, put the fee down not as 'on the sale price' but as 'on whichever is higher: the price or the emsal.' If you want to see the emsal value in advance, for most municipalities you can use the property tax value inquiry service on e-Devlet (Turkey's e-government portal).
Why is declaring a lower price risky?
Short answer: you save nothing on the fee, and you drag the seller into tax risk on top of it. Even at 0.2% the fee reaches serious money at high prices, so the suggestion 'let's write the price a bit lower' still comes up. It's a bad idea for two reasons.
First, there is no saving on the fee side: if the declaration falls below the emsal, the registry office calculates on the emsal anyway, so a low declaration buys you nothing. Second, and heavier: the gain on the sale. If the declared price is below the emsal, the emsal value is treated as the sale price when the seller's gain from the increase in value is calculated. The seller has therefore declared below the real price and still cannot show a lower gain. On top of that, the tax authority cross-checks declarations against bank account activity. Gain exemptions, how long the home was held, pro-rata rules and similar details are entirely tax matters; speak to a mali müşavir (certified public accountant) or a tax specialist before the sale.
Where and how is the tapu harcı paid?
Since October 2020, land registry offices have not taken the fee or the revolving fund charge at the counter, in cash or by card. Payment has moved to digital channels, and in practice the sequence runs like this: you book an appointment; you query the outstanding amount either through the Tapu Harç Sorgulama (title deed fee inquiry) service on e-Devlet or through the Döner Sermaye ve Harç Sistemi (Revolving Fund and Fee System) of the Tapu ve Kadastro Genel Müdürlüğü (General Directorate of Land Registry and Cadastre) at dshs.tkgm.gov.tr; you complete the payment; and you go to the appointment with the receipt.
As payment channels, internet and mobile banking, ATMs, bank branches and the PTT (the Turkish postal service) can all be used. The buyer pays their own share and the seller their own; one side may also pay the other's share — what matters is that both amounts are cleared in the system. The inquiry screen shows the tapu harcı and the revolving fund charge together. Because the revolving fund charge varies by transaction type and is updated from time to time, pin this figure down with the inquiry for your own transaction, not with a guess. If the transaction fails to happen for any reason, you can also claim a refund of the fee paid; that process runs through the land registry office.
What other costs are there besides the tapu harcı?
The tapu harcı is the most visible cost, but it isn't the only one. If you're buying a new home, KDV (VAT) is included in the sale price: 1% on homes up to 150 square metres net, 20% above that. On high-value homes, the Özel Tüketim Vergisi (Special Consumption Tax) can also come into play. Estate agent commission, as common practice, runs at around 2% from the buyer and 2% from the seller, charged separately. The property tax for the year of the sale, in most cases, stays with the seller.
If you're using a home loan, the list stretches a little further: the appraisal fee, the arrangement fee, and the fee set aside for the mortgage on the loan. In many cases the bank can take on the mortgage-related fees and charges; when you receive the loan offer, be sure to ask, 'who will carry the mortgage fee and the revolving fund charge?'
And one point worth not muddling: the notary draws up the satış vaadi (promise to sell) agreement, while the actual transfer happens at the land registry office. Under a regulation that came out in 2024, damga vergisi (stamp duty) is no longer charged on promise-to-sell agreements drawn up for residential properties. When browsing listings on SahibindenSat, building the budget around the listing price alone is the most common mistake; add the fee, the revolving fund charge, the commission and, where applicable, VAT on top of the price, and then make your decision.
Frequently asked questions
What is the tapu harcı rate in 2026?
0.2% for the buyer and 0.2% for the seller; 0.4% in total. The fee is calculated on whichever is higher: the declared sale price or the emsal value. Besides the tapu harcı, the revolving fund charge is paid separately.
Who pays the tapu harcı — the buyer or the seller?
By law, the buyer and the seller each pay their own share. The parties may agree to leave the whole amount with one side; however, the title transfer cannot be completed until both shares are paid. Clarifying in the contract who bears the costs is the soundest approach.
Can the transfer be completed without paying the tapu harcı?
No. The land registry office will not finalise the transaction until the full tapu harcı and revolving fund charge have been paid. You need to make the payment through the digital channels and take the receipt to your appointment.
Can you save on the tapu harcı by declaring a lower price?
No. If the declaration is below the emsal, the fee is calculated on the emsal, so nothing is saved. The emsal is also taken into account when the seller's gain on the sale is calculated; a low declaration is both useless and risky.
Where is the tapu harcı paid?
Since October 2020, no payments have been taken at the counter in land registry offices. You can query the amount through the Tapu Harç Sorgulama service on e-Devlet and pay via internet or mobile banking, an ATM, a bank branch or the PTT.