Introduction
When a foreign client considers buying property in Türkiye, the first questions are usually about price, location, investment return and whether the property can support a residence or citizenship application.
My first questions are different. Who is legally registered as the owner? What exactly is registered on the title? Is there a mortgage, attachment, usufruct, annotation or other restriction? Is the property legally suitable for the buyer's intended use? Does the seller have authority to dispose of it? If the property is still under construction, what legal right is the buyer actually acquiring today rather than what the developer promises will exist later?
These questions are particularly important for a foreign purchaser because the commercial presentation of a property and its legal status are not the same thing.
Türkiye has a highly developed and centralised land registry system. Foreign natural persons may acquire real estate subject to the conditions and restrictions in Article 35 of Land Registry Law No. 2644, but the rules vary depending on the nationality of the buyer, the type and location of the property, and whether the purchaser is an individual or a company.1
For this reason, a foreign buyer should have the legal position examined before paying a substantial deposit, signing a binding document or transferring the purchase price.
Can a Foreigner Buy Real Estate in Türkiye?
In many cases, yes. Article 35 of the Land Registry Law permits foreign natural persons who are nationals of countries determined under the statutory framework to acquire immovable property and limited rights in rem in Türkiye, subject to legal restrictions.
The old general reciprocity principle was removed through Law No. 6302 of 2012. Eligibility is therefore no longer accurately described by asking whether Turkish citizens can buy property in the foreign buyer's home country. Nationality remains relevant, but under the current Article 35 mechanism and the country eligibility determined pursuant to that provision.2
A foreign natural person may generally acquire up to 30 hectares throughout Türkiye. The President has statutory authority to increase that amount up to twice the limit. In addition, the total area acquired by foreign natural persons and qualifying limited rights within a district cannot exceed 10 percent of the district area that is subject to private ownership.3
A residence permit is not required simply in order to become an eligible foreign property purchaser.4
Foreign Individuals and Foreign Companies Are Not Governed by the Same Rules
This distinction is often overlooked. A foreign natural person purchasing an apartment is legally different from a company incorporated outside Türkiye acquiring commercial property.
Article 35 provides that commercial companies possessing legal personality and incorporated abroad under their own national law may acquire real estate in Türkiye only within the framework of special statutory provisions. They do not have the same general acquisition position as eligible foreign individuals.5
A Turkish company with foreign shareholders is a separate category again. Article 36 of the Land Registry Law regulates Turkish-incorporated companies where foreign investors meet specified ownership or control thresholds. Depending on the circumstances, those companies can be subject to particular rules concerning property acquisitions connected with the company's activities. Companies outside the scope of those special Article 36 conditions are generally treated according to the framework applicable to domestically owned companies.6
For a corporate investor, therefore, the first legal question should be: Who should own the property?
The answer might be the foreign investor personally, an existing foreign company, or a Turkish-incorporated company. Those structures should not be treated as interchangeable.
Military, Security and Strategic Area Restrictions Still Matter
Foreign acquisition remains subject to restrictions concerning military forbidden zones, security zones and other protected areas.
The procedure, however, should be described accurately. Under TKGM's 2017/4 Circular, the old routine military-zone inquiry was abolished across the 81 provinces after relevant cadastral information was incorporated into the registry framework. Foreign buyers therefore do not ordinarily wait for the type of separate military inquiry that was previously part of many transactions.7
That does not mean security restrictions disappeared. Where the land registry contains an annotation identifying a property as being within a special security zone, acquisition by a foreign natural person may require the relevant governorate approval. Where the registry states that the property lies in an area in which foreign natural or legal persons cannot acquire ownership or limited rights, the acquisition request must be refused.8
This is one reason a current title review should occur before a binding commitment is made.
Undeveloped Land Requires Additional Attention
A foreign buyer considering land rather than a completed apartment should not assume that the same analysis applies. Article 35 imposes an additional obligation concerning undeveloped immovable property. A foreign person acquiring qualifying undeveloped property must develop a project concerning the property and submit it to the relevant ministry for approval within the statutory two-year period.9
Agricultural land may also trigger separate agricultural legislation and approvals. The legal feasibility of land should therefore be assessed before purchase according to its cadastral classification, planning status and intended development.
Buying land first and asking later what may legally be built on it reverses the proper order of due diligence.
Legal Due Diligence Should Begin With the Title, Not the Sales Brochure
When I review a Turkish property for a foreign purchaser, I would not regard a photocopy of the title deed supplied by the agent or seller as sufficient evidence of the property's current legal position.
The land registry should be reviewed as close as reasonably possible to completion. The investigation should establish the registered owner and examine mortgages, attachments, usufruct rights, easements, annotations, promises to sell, family residence annotations, court measures and other registered restrictions.
The review should then move beyond the title. For a completed building, counsel may need to examine its condominium or condominium-easement status, construction permit, occupancy permit, municipal zoning position and whether the property's registered use corresponds to the buyer's intended use.
A clean title does not necessarily mean a legally trouble-free property. An office purchased for conversion into a residence, an apartment in an incompletely licensed building, or land purchased for development can each have a perfectly identifiable registered owner and still present material legal problems.
The Valuation Report Rule Changed in 2021
It is not accurate in 2026 to state simply that every transaction involving a foreign buyer or seller requires a valuation report. TKGM confirms that the original 2019 framework required valuation reports where foreigners were buyers or sellers. Following the 2021 amendment to Circular No. 2019/1, the requirement was narrowed. Valuation reports are now requested where foreign natural persons are buyers in the transactions identified under the relevant transaction list, subject to the exemptions prescribed by the current framework.10
The valuation process operates through TKGM's authorised electronic valuation infrastructure. Accordingly, a foreign seller should not automatically be told that the seller's nationality itself triggers a valuation report. The precise transaction must be checked under the current TKGM rules.
This distinction also matters because the valuation process used for an ordinary foreign acquisition and the additional value verification required for a citizenship investment should not be casually treated as identical concepts.
Foreign Buyers Must Also Understand the Foreign Exchange Requirement
Since 24 January 2022, a foreign natural person purchasing real estate in Türkiye must generally sell the required foreign currency through a bank to the Central Bank before the acquisition and submit the resulting Foreign Exchange Purchase Certificate, Döviz Alım Belgesi or DAB, to the Land Registry.
TKGM expressly states that the DAB requirement applies to acquisitions by foreign natural persons through purchase.11 For a citizenship-related property purchase, a DAB alone is not sufficient. TKGM additionally requires banking evidence showing the transfer from the buyer to the seller within the applicable citizenship procedure.12
Foreign buyers should therefore coordinate payment before transferring funds. Sending the entire purchase price through an improvised payment route and asking a lawyer afterwards whether the payment structure satisfies the Land Registry or citizenship rules can create avoidable problems.
A new 2026 financing point TKGM also issued an instruction dated 22 January 2026 concerning the inability of foreigners to acquire real estate using credits provided by savings financing companies (tasarruf finansman şirketleri). A foreign buyer planning non- standard financing should therefore have the proposed financing route checked before signing the purchase documentation.13
A Private Sale Contract Does Not Itself Transfer Ownership
This principle is fundamental. Article 705 of the Turkish Civil Code provides that ownership of immovable property is acquired through registration, subject to the statutory exceptions.
Article 706 further provides that contracts intended to transfer ownership of immovable property must be concluded in official form.14 This means that paying the purchase price, receiving the keys and signing a privately drafted sale contract do not, by themselves, make the buyer the registered owner.
A foreign buyer should distinguish carefully between:
a contractual right against the seller, and ownership registered in the land registry. The distinction becomes extremely important if the seller later becomes insolvent, mortgages the property, sells to another person or becomes involved in enforcement proceedings.
Property Sales Can Now Also Be Conducted Through Notaries
Historically, the ordinary official real estate sale was concluded through the Land Registry Office. Since 4 July 2023, authorised notaries may also execute real estate sale agreements under Article 61/A of the Notary Law. The Ministry of Justice officially launched the system on that date.15
Under the statutory procedure, the notary checks the relevant property records and whether a legal obstacle to the sale exists. After the sale agreement is signed and entered into the TAKBİS system, the Land Registry completes registration of ownership.16
Accordingly, the legally accurate position is:
A sale may now be processed through the Land Registry or an authorised notary under the applicable procedure, but registration in the land registry remains central to the acquisition of ownership.
A Promise to Sell Is Not the Same as a Sale
Off-plan purchasers and foreign investors paying deposits should understand this distinction particularly well. A properly structured real estate sale promise agreement, taşınmaz satış vaadi sözleşmesi, may give the purchaser a contractual right to demand the future transfer of the property and may, where the legal requirements are satisfied, be annotated in the land registry.
It does not itself make the purchaser the owner. This is why the legal form of a reservation form, preliminary agreement or developer contract matters.
The document may look commercially impressive and still provide materially less protection than the foreign buyer assumes. Before making a significant payment under an off-plan project, counsel should determine precisely what legal right the buyer is receiving and whether that right can be registered or annotated.
Yargıtay on Informal Real Estate Sales
The Court of Cassation has dealt with the consequences of informal real estate transactions for decades.
Yargıtay İçtihadı Birleştirme Büyük Genel Kurulu E. 1987/2, K. 1988/2, 30 September 1988 The starting rule confirmed in this unification of judgments decision is that statutory form requirements for transferring registered real estate are mandatory. Informal external sales of registered property do not generally create a valid real estate transfer agreement.
The decision nevertheless recognised a narrow and fact-specific exception based on the prohibition against abuse of rights. In particular circumstances involving an independent unit in a building subject to condominium development, where the purchaser had fully performed, the property had been delivered and the purchaser was using it as owner, the seller's later reliance on formal invalidity could be examined under the good-faith and abuse-of-rights principles. The decision remains the subject of formal academic treatment in the Ankara University Faculty of Law Journal.17
This exception should not be turned into a transaction strategy. A foreign buyer should not sign an informally structured sale on the assumption that a court can later rescue the transaction.
The safer approach is to satisfy the statutory form and registration requirements from the beginning.
A Major 2025 Yargıtay Decision Changed the Position of Some Off-Plan Buyers
A particularly important recent development concerns purchases from developers operating under land-share construction agreements, arsa payı karşılığı inşaat sözleşmeleri.
Yargıtay İçtihatları Birleştirme Büyük Genel Kurulu E. 2024/1, K. 2025/2, 16 May 2025 Earlier Yargıtay practice could expose third parties who had acquired registered units or land shares from a contractor to loss of their title if the underlying land-share construction agreement between the landowner and contractor was subsequently rescinded.
In its 16 May 2025 unification decision, Yargıtay changed that approach because the previous doctrine did not sufficiently protect ownership rights and reliance on the land registry under Article 1023 of the Turkish Civil Code.
The development is analysed in the 2026 Hacettepe University Faculty of Law Journal, which explains that the new approach strengthens protection for qualifying third parties who acquired ownership by relying on a registration in the contractor's name.18
For a foreign off-plan buyer, this is a significant development, but it should not be misunderstood as eliminating project risk. The decision concerns particular registered rights and good-faith reliance on the land registry. It does not make every reservation agreement, pre-sale contract or payment to a developer legally secure.
The distinction between a registered acquisition and an unregistered contractual claim remains critical.
Off-Plan Purchases Require a Different Due Diligence Model
Buying a completed apartment and buying a unit that exists mainly in architectural drawings are legally different investments. For an off-plan acquisition, I would want to understand not only the title but the legal relationship between the developer and the landowner.
The investigation may need to cover the construction permit, condominium easement, zoning and project approvals, the developer's rights under the land-share construction agreement, mortgages or project financing, annotations affecting the land, construction progress and the legal consequences if the project is delayed or never completed.
Payment structure also matters. Large advance payments made merely against a developer's contractual promise create a different risk profile from payments linked to identifiable legal and construction milestones.
A foreign investor should understand what security exists if the developer becomes insolvent before completion.
Title Deed Fees in 2026
The principal title deed fee for an ordinary property sale remains 20 per mille, or 2 percent, for the seller and 20 per mille, or 2 percent, for the buyer.
The total statutory burden is therefore ordinarily 4 percent. The Revenue Administration's current guidance confirms that each party is separately liable for its 2 percent share, calculated on the declared actual transfer price, provided that the amount cannot be lower than the property's real estate tax value.19
The parties may commercially agree who ultimately bears a particular cost between themselves, but that does not change how the statutory fee obligation is defined.
The sale agreement should therefore state the agreed allocation clearly.
Under-Declaring the Purchase Price Is a Much More Serious Risk in 2026
A practice sometimes suggested to foreign purchasers is to declare a lower price in the official transaction in order to reduce title deed fees.
I would advise strongly against building a transaction around that approach. Under Article 63 of the Harçlar Kanunu, where the declared transfer price does not reflect the actual transfer price, the difference in the title fee can be assessed later.
More importantly, Law No. 7566, published in the Official Gazette on 19 December 2025, amended Article 63 by replacing the former 25 percent penalty language with a one-fold tax loss penalty in the relevant provision.20
The Revenue Administration continues to state that buyers and sellers should declare the true transfer price, provided it is not lower than the real estate tax value.21
For a foreign investor, inconsistent numbers across the sale agreement, official declaration, banking evidence, DAB and citizenship documentation can also create problems well beyond the calculation of title fees.
Tax on a Later Sale Depends on Who the Seller Is
The statement that "property is tax-free after five years" should be used carefully. For an individual holding property outside a commercial business, the Income Tax Law generally treats gains from disposal within five years as potential value appreciation gains. The Revenue Administration confirms that qualifying gains from property disposed of after more than five years fall outside that value appreciation gain rule.22
For 2026, the statutory exemption applicable to qualifying value appreciation gains is TRY 150,000, subject to the tax rules governing calculation of the gain.23
But this should not be generalised to every seller. A company selling property is subject to a different tax analysis. Repeated or organised property transactions by an individual may also potentially constitute commercial activity rather than an isolated value appreciation gain.
A seller planning an exit should therefore obtain tax advice based on the seller's legal status, holding period and transaction history.
Turkish Citizenship Through Real Estate Investment
Real estate remains one of the investment routes to exceptional acquisition of Turkish citizenship. The current threshold remains at least USD 400,000 or the equivalent qualifying amount, together with an annotation undertaking not to sell the property for three years. The official Nüfus ve Vatandaşlık İşleri guidance continues to confirm the USD 400,000 threshold.24
However, a foreign buyer should not reduce the citizenship analysis to one question: "Is the property worth USD 400,000?"
The current TKGM citizenship framework contains additional requirements concerning the type of property, payment evidence, value determination, seller and property history, DAB and banking documentation.
The 2024/4 TKGM Citizenship Guide, which remains the current framework published by TKGM, specifically provides that undeveloped property subject to the Article 35 project obligation and agricultural land cannot be used for the real estate citizenship route. It also contains detailed rules concerning qualifying condominium units, condominium easements and eligible notarised sale promises.25
The investment amount must also be established through the prescribed Taşınmaz Edinim Sureti ile Vatandaşlık Kazanımına Esas Tutar Tespit Belgesi process.26
Meeting the property investment condition does not itself make citizenship automatic. The property stage establishes an investment condition within the broader citizenship procedure. The competent citizenship authorities remain responsible for the citizenship determination.
For that reason, a client purchasing specifically for citizenship should have the property checked for citizenship eligibility before completing the purchase, not merely after obtaining title.
Property Ownership and Residence Permission Are Separate
Buying a property does not automatically grant the buyer the right to reside in Türkiye. A foreigner who owns qualifying residential property may apply for a short-term residence permit under Article 31 of Law No. 6458 on Foreigners and International Protection, subject to the applicable conditions.
Current official Migration Management documentation states that, for the property ownership category, the property must be residential, must be used by the applicant for residence, and must have had a value of at least USD 200,000 equivalent in Turkish lira at the date of acquisition.27
The difference between citizenship and residence should therefore be made very clear to foreign purchasers:
A USD 200,000 qualifying residential property may support a short-term residence permit application under the current rules. A USD 400,000 qualifying property investment may potentially satisfy the property investment condition for citizenship, subject to the separate citizenship rules.
Neither legal status arises automatically from receiving a title deed.
A Foreign Buyer Can Often Complete the Transaction Through a Power of Attorney
A foreign purchaser does not necessarily need to remain in Türkiye throughout the transaction. A lawyer or another authorised representative can act through an appropriately drafted power of attorney where the applicable formal requirements are satisfied.
For powers issued abroad, the document may require apostille or consular authentication depending on the country and applicable international arrangements, together with the required Turkish translation and specific authority concerning the property transaction.
The scope matters. A power that merely authorises representation generally may not contain every authority necessary for a particular sale, citizenship annotation, mortgage or related transaction.
For this reason, I recommend obtaining the exact power of attorney text from Turkish counsel before visiting a foreign notary or consulate.
Sellers Need Due Diligence Too
Legal preparation is not only for purchasers. Before marketing a property, a seller should establish whether the title contains restrictions capable of preventing or delaying the transaction.
Existing mortgages, attachments, family residence annotations, usufruct rights and other registered matters should be identified early. If the seller is foreign, tax residence and potential gain taxation should also be reviewed before completion.
The seller should know the actual official value to be declared and understand the banking and documentation requirements applicable where the buyer is a foreign natural person.
A transaction is much easier to negotiate when title defects are discovered by the seller's lawyer before the buyer discovers them.
What Should a Foreign Buyer Look for When Choosing a Real Estate Lawyer in Türkiye?
The buyer should first confirm that the person providing legal advice is actually a Turkish attorney. The Türkiye Barolar Birliği Baro Levhası / Avukat Arama database provides an official method of checking an attorney's bar registration.28
For a real estate transaction, I would look for something more than experience completing title appointments. Counsel should be able to examine the title independently, understand zoning and construction documentation, review the purchase contract, identify encumbrances, assess off-plan risks, explain payment and foreign exchange requirements, structure the power of attorney where the purchaser is abroad, and distinguish ordinary property ownership from residence and citizenship rules.
For a citizenship purchase, the lawyer should understand the current TKGM citizenship requirements rather than merely confirm that the advertised price exceeds USD 400,000.
For an off-plan purchase, counsel should understand the legal relationship between the developer and landowner and the effect of the buyer's particular contract.
Independence matters as well. The foreign buyer should understand whether the lawyer is acting solely for the buyer, for the developer, for both parties, or has been introduced as part of the sales organisation.
A property agent performs an important commercial function, but an agent's role is not the same as independent legal representation. The engagement with counsel should also identify the scope clearly. A foreign purchaser should know whether the lawyer is handling only title transfer or also due diligence, contract negotiation, payment structure, citizenship, residence, tax coordination and post-closing issues.
The best time to clarify those questions is before money has changed hands.
Frequently Asked Questions
Can most foreigners buy property in Türkiye?
Many foreign natural persons can buy property, but eligibility depends on the nationality framework under Article 35 of the Land Registry Law and the statutory restrictions applicable to the property. The former general reciprocity rule was removed in 2012.29
Is there a limit on how much land a foreign individual can own?
Yes. A foreign natural person is generally limited to 30 hectares nationwide, subject to the President's statutory authority to increase the ceiling. Foreign acquisitions are also subject to the 10 percent district-level limit concerning privately owned land.30
Can a company incorporated outside Türkiye simply purchase any property?
No. Article 35 applies a different regime to foreign commercial companies established abroad. Such companies may acquire real estate only within the framework of applicable special legislation. Turkish companies with foreign investment are addressed separately under Article 36.31
Is a valuation report mandatory whenever a foreigner sells property?
No. This is an important change from the original 2019 regime. TKGM states that following the 2021 amendment, valuation reports are required where foreign natural persons are buyers in the transactions identified under the current rules, subject to applicable exemptions.32
Does a foreign buyer need a Döviz Alım Belgesi?
For foreign natural persons acquiring real estate through purchase, yes, under the system applicable since 24 January 2022. The foreign currency is sold through a bank to the Central Bank and the resulting DAB is submitted in the property transaction.33
Can I become the owner simply by signing a contract and paying the seller?
No. Under Articles 705 and 706 of the Turkish Civil Code, transfer of immovable ownership is subject to formal requirements and ownership is generally acquired through registration.34
Must the sale always take place at the Land Registry Office?
No. Since July 2023, authorised notaries can also execute real estate sale agreements under Article 61/A of the Notary Law. The resulting transaction is transmitted through TAKBİS and registration is completed in the land registry.35
How much is the title deed fee in 2026?
For an ordinary sale, the statutory title deed fee is generally 2 percent for the buyer and 2 percent for the seller, calculated on the declared actual transfer value, which cannot be lower than the relevant real estate tax value.36
Is it safe to declare a lower sale price to reduce title deed fees?
No. The actual transfer value must be declared. Law No. 7566 strengthened the penalty provision in late 2025 by changing the relevant Article 63 penalty from 25 percent to a one-fold tax loss penalty.37
Is the Turkish citizenship property threshold still USD 400,000?
Yes, as of September 2026. The official NVI guidance continues to state a minimum USD 400,000 qualifying real estate investment with a three-year non-sale annotation, subject to the full citizenship requirements.38
Does every USD 400,000 property qualify for citizenship?
No. Current TKGM rules contain additional requirements concerning property type, payment, valuation and transaction history. For example, undeveloped property subject to the Article 35 project obligation and agricultural land cannot be used under the current real estate citizenship route.39
What property value is required for a property-owner residence permit?
Current Migration Management documentation requires the qualifying residential property to have had a value of at least USD 200,000 equivalent in Turkish lira at the date of acquisition. The property must also be residential and used by the applicant for residence.40
Can I buy property remotely?
Often yes, through an appropriately executed power of attorney. The exact wording, apostille or legalisation route and Turkish translation requirements should be checked before the document is executed abroad.
What is the biggest legal mistake a foreign buyer can make?
From a legal perspective, one of the most serious mistakes is committing substantial money before independent due diligence has established what the buyer is actually acquiring.
A beautiful property, an attractive investment projection and a professionally drafted sales brochure do not establish legal title.
Conclusion
Buying property in Türkiye can be a straightforward transaction when the legal work is done in the correct order. The buyer's nationality and ownership eligibility should be established first. The title and the property itself should then be investigated. The purchase contract should accurately reflect the transaction. The valuation and foreign exchange requirements should be completed through the correct system. Payment should be traceable. The official transfer and registration requirements should be respected. Citizenship or residence considerations, where relevant, should be examined before closing rather than added afterwards. The law has also changed materially in recent years.
Valuation rules were modified in 2021. Foreign exchange documentation became mandatory for foreign natural person purchasers in 2022. Notaries gained authority to conduct property sale transactions in 2023. Citizenship property eligibility was further refined under the current TKGM framework. Yargıtay changed an important line of jurisprudence concerning third-party purchasers from contractors in 2025. The title fee penalty regime was strengthened at the end of 2025. TKGM introduced an additional financing restriction affecting foreigners in January 2026. That pace of change is itself a reason not to rely on an old property checklist.
For a foreign client, I regard legal due diligence as more than confirming that a title deed exists. The real question is whether the buyer will receive the legal ownership, use, investment position and future exit that the buyer believes is being purchased. That question should be answered before closing.
Legal Notice
This article provides general legal information and does not constitute legal advice. The applicable legislation, regulations, administrative and judicial practice, documentation requirements, filing, notification or service dates and other deadlines where relevant, and the facts of the particular matter should be checked before any action is taken.
Bibliography
Legislation and Treaties
Fees Law No. 492.
Income Tax Law No. 193. https://mevzuat.adalet.gov.tr/mevzuat/103111. Land Registry Law No. 2644. https://mevzuat.adalet.gov.tr/mevzuat/104521. Law No. 6458 on Foreigners and International Protection.
https://cdn.tbmm.gov.tr/KKBSPublicFile/D24/Y2/T1/KanunMetni/3b3cee0d-dae5-4b98-80dc-9f3c62607e5 8.html.
Law No. 7413.
Law No. 7566, art. 6, Official Gazette No. 33112, 19 December 2025, amending Fees Law art. 63. Revenue Administration, official statutory record.
Notary Law No. 1512. https://mevzuat.adalet.gov.tr/mevzuat/103477. Turkish Citizenship Law No. 5901.
Turkish Civil Code No. 4721. https://mevzuat.adalet.gov.tr/mevzuat/103249.
Judicial Decisions
Yargıtay İçtihadı Birleştirme Büyük Genel Kurulu, E. 1987/2, K. 1988/2, 30 September 1988. See Esra Karataş, “Taşınmazların Haricen Satışı Durumunda Haksız Yapı Kavramı ve Arazi Mülkiyetinin Devrini Talep Hakkı (TMK m. 724),” Ankara Üniversitesi Hukuk Fakültesi Dergisi, Vol. 74, No. 3, 2025, pp. 1447 to 1493. https://karararama.yargitay.gov.tr/.
Yargıtay İçtihatları Birleştirme Büyük Genel Kurulu, E. 2024/1, K. 2025/2, 16 May 2025. See İpek Betül Aldemir Toprak, “Yargıtay’ın 16.05.2025 Tarih E.2024/1, K.2025/2 Sayılı İçtihadı Birleştirme Kararı Sonrasında Arsa Payı Karşılığı İnşaat Sözleşmelerinde Üçüncü Kişilerin Tapu Siciline Güveninin ve Mülkiyet Hakkının Korunması,” Hacettepe Hukuk Fakültesi Dergisi, Vol. 16, No. 2, 2026, pp. 43 to 72. https://karararama.yargitay.gov.tr/.
Institutional and Official Materials
General Directorate of Land Registry and Cadastre (TKGM), statutory text and foreign-acquisition transaction guide.
Ministry of Justice, launch of notarial property sales, 4 July 2023; TKGM, official notarial-sale procedure. TKGM Circular No. 2017/4.
TKGM Circular No. 2019/1, as amended in 2021. TKGM, “Değerleme Raporları Sisteminde Değişiklik”.
TKGM Circular No. 2022/1. TKGM, official guidance on the Foreign Exchange Purchase Certificate, Döviz Alım Belgesi.
TKGM, instruction dated 22 January 2026.
Türkiye Barolar Birliği. Baro Levhası and Avukat Arama. https://www.barobirlik.org.tr/AvukatArama/.
Footnotes
1 Land Registry Law No. 2644, arts. 35 and 36, as amended by Law No. 6302. General Directorate of Land Registry and Cadastre (TKGM), statutory text and foreign-acquisition transaction guide.
2 Land Registry Law No. 2644, arts. 35 and 36, as amended by Law No. 6302. General Directorate of Land Registry and Cadastre (TKGM), statutory text and foreign-acquisition transaction guide.
3 Land Registry Law No. 2644, arts. 35 and 36, as amended by Law No. 6302. General Directorate of Land Registry and Cadastre (TKGM), statutory text and foreign-acquisition transaction guide.
4 Land Registry Law No. 2644, arts. 35 and 36, as amended by Law No. 6302. General Directorate of Land Registry and Cadastre (TKGM), statutory text and foreign-acquisition transaction guide.
5 Land Registry Law No. 2644, arts. 35 and 36, as amended by Law No. 6302. General Directorate of Land Registry and Cadastre (TKGM), statutory text and foreign-acquisition transaction guide.
6 Land Registry Law No. 2644, arts. 35 and 36, as amended by Law No. 6302. General Directorate of Land Registry and Cadastre (TKGM), statutory text and foreign-acquisition transaction guide.
7 TKGM Circular No. 2017/4 concerning military forbidden zones and security zones. TKGM, transaction guide and Taşınmaz Hukukunda Yabancılara İlişkin Mevzuat.
8 TKGM Circular No. 2017/4 concerning military forbidden zones and security zones. TKGM, transaction guide and Taşınmaz Hukukunda Yabancılara İlişkin Mevzuat.
9 Land Registry Law No. 2644, arts. 35 and 36, as amended by Law No. 6302. General Directorate of Land Registry and Cadastre (TKGM), statutory text and foreign-acquisition transaction guide.
10 TKGM Circular No. 2019/1, as amended in 2021. TKGM, “Değerleme Raporları Sisteminde Değişiklik”, concerning valuation reports and the valuation system.
11 TKGM Circular No. 2022/1. TKGM, official guidance on the Foreign Exchange Purchase Certificate, Döviz Alım Belgesi, concerning the requirement applicable from 24 January 2022.
12 TKGM Circular No. 2022/1. TKGM, official guidance on the Foreign Exchange Purchase Certificate, Döviz Alım Belgesi, concerning the requirement applicable from 24 January 2022.
13 TKGM, instruction dated 22 January 2026, concerning foreign acquisitions using financing provided by savings financing companies.
14 Turkish Civil Code No. 4721, arts. 705 and 706. Ministry of Justice, official statutory text.
15 Notary Law No. 1512, art. 61/A, inserted by Law No. 7413. Ministry of Justice, launch of notarial property sales, 4 July 2023; TKGM, official notarial-sale procedure.
16 Notary Law No. 1512, art. 61/A, inserted by Law No. 7413. Ministry of Justice, launch of notarial property sales, 4 July 2023; TKGM, official notarial-sale procedure.
17 Yargıtay İçtihadı Birleştirme Büyük Genel Kurulu, E. 1987/2, K. 1988/2, 30 September 1988. See Esra Karataş, “Taşınmazların Haricen Satışı Durumunda Haksız Yapı Kavramı ve Arazi Mülkiyetinin Devrini Talep Hakkı (TMK m. 724),” Ankara Üniversitesi Hukuk Fakültesi Dergisi, Vol. 74, No. 3, 2025, pp. 1447 to 1493.
18 Yargıtay İçtihatları Birleştirme Büyük Genel Kurulu, E. 2024/1, K. 2025/2, 16 May 2025. See İpek Betül Aldemir Toprak, “Yargıtay’ın 16.05.2025 Tarih E.2024/1, K.2025/2 Sayılı İçtihadı Birleştirme Kararı Sonrasında Arsa Payı Karşılığı İnşaat
Sözleşmelerinde Üçüncü Kişilerin Tapu Siciline Güveninin ve Mülkiyet Hakkının Korunması,” Hacettepe Hukuk Fakültesi Dergisi, Vol. 16, No. 2, 2026, pp. 43 to 72.
19 Fees Law No. 492, art. 63 and Schedule No. 4. Revenue Administration, official title-deed fee guidance, confirming 20 per mille for each of buyer and seller.
20 Law No. 7566, art. 6, Official Gazette No. 33112, 19 December 2025, amending Fees Law art. 63. Revenue Administration, official statutory record.
21 Fees Law No. 492, art. 63 and Schedule No. 4. Revenue Administration, official title-deed fee guidance, confirming 20 per mille for each of buyer and seller.
22 Income Tax Law No. 193, repeated art. 80. Revenue Administration, value-appreciation gain guidance and 2026 exemption; real-estate gain calculation guidance.
23 Income Tax Law No. 193, repeated art. 80. Revenue Administration, value-appreciation gain guidance and 2026 exemption; real-estate gain calculation guidance.
24 Turkish Citizenship Law No. 5901 and its implementing regulation. Nüfus ve Vatandaşlık İşleri, official citizenship guidance; TKGM Circular No. 2024/4 and accompanying real-estate citizenship guide.
25 Turkish Citizenship Law No. 5901 and its implementing regulation. Nüfus ve Vatandaşlık İşleri, official citizenship guidance; TKGM Circular No. 2024/4 and accompanying real-estate citizenship guide.
26 Turkish Citizenship Law No. 5901 and its implementing regulation. Nüfus ve Vatandaşlık İşleri, official citizenship guidance; TKGM Circular No. 2024/4 and accompanying real-estate citizenship guide.
27 Law No. 6458 on Foreigners and International Protection, art. 31. Presidency of Migration Management, official short-term residence-permit application documentation.
28 Türkiye Barolar Birliği, Baro Levhası / Avukat Arama, official professional registry.
29 Land Registry Law No. 2644, arts. 35 and 36, as amended by Law No. 6302. General Directorate of Land Registry and Cadastre (TKGM), statutory text and foreign-acquisition transaction guide.
30 Land Registry Law No. 2644, arts. 35 and 36, as amended by Law No. 6302. General Directorate of Land Registry and Cadastre (TKGM), statutory text and foreign-acquisition transaction guide.
31 Land Registry Law No. 2644, arts. 35 and 36, as amended by Law No. 6302. General Directorate of Land Registry and Cadastre (TKGM), statutory text and foreign-acquisition transaction guide.
32 TKGM Circular No. 2019/1, as amended in 2021. TKGM, “Değerleme Raporları Sisteminde Değişiklik”, concerning valuation reports and the valuation system.
33 TKGM Circular No. 2022/1. TKGM, official guidance on the Foreign Exchange Purchase Certificate, Döviz Alım Belgesi, concerning the requirement applicable from 24 January 2022.
34 Turkish Civil Code No. 4721, arts. 705 and 706. Ministry of Justice, official statutory text.
35 Notary Law No. 1512, art. 61/A, inserted by Law No. 7413. Ministry of Justice, launch of notarial property sales, 4 July 2023; TKGM, official notarial-sale procedure.
36 Fees Law No. 492, art. 63 and Schedule No. 4. Revenue Administration, official title-deed fee guidance, confirming 20 per mille for each of buyer and seller.
37 Law No. 7566, art. 6, Official Gazette No. 33112, 19 December 2025, amending Fees Law art. 63. Revenue Administration, official statutory record.
38 Turkish Citizenship Law No. 5901 and its implementing regulation. Nüfus ve Vatandaşlık İşleri, official citizenship guidance; TKGM Circular No. 2024/4 and accompanying real-estate citizenship guide.
39 Turkish Citizenship Law No. 5901 and its implementing regulation. Nüfus ve Vatandaşlık İşleri, official citizenship guidance; TKGM Circular No. 2024/4 and accompanying real-estate citizenship guide.
40 Law No. 6458 on Foreigners and International Protection, art. 31. Presidency of Migration Management, official short-term residence-permit application documentation.
The content of this article is intended to provide a general guide to the subject matter. Specialist advice should be sought about your specific circumstances.
