Turkish citizenship by investment: the full cost in 2026

What the USD 400,000 covers, and what it does not

The legal minimum is a property investment of at least USD 400,000, or the equivalent in another foreign currency, held with a 3-year no-sale annotation on the title. Since 12 December 2023 the property must be an independent unit under condominium (kat mülkiyeti) or construction servitude (kat irtifakı), or land with a permanent, lawful building that has an occupancy permit.

Before the deed, the foreign currency is sold to a bank in Türkiye, which issues a Foreign Currency Purchase Certificate (DAB) and sends it to the land registry by registered e-mail; the official deed price is drawn up on the lira amount it shows. Under the land registry guide, the currency sold for the declared value must not include VAT, fees, taxes or other charges. In practice, the USD 400,000 must be the pure property price, and every cost below comes on top.

The price must be paid through the banking system; a declaration of cash payment is not accepted. If part of the purchase is financed with a foreign-currency loan, the loan amount is deducted and the remainder must still meet the threshold.

Title deed fee: 4% by law, split by agreement

The title deed fee (tapu harcı) is the main percentage-based cost on a resale. Under Fees Law No. 492 it is 2% of the declared price, charged separately to the seller and to the buyer: 4% in total. There is no separate or higher rate for foreign buyers.

The fee is calculated on the declared transfer price, which cannot be lower than the property's official property-tax value. In a citizenship purchase, the declared deed price must itself reach USD 400,000 and be confirmed by the valuation certificate, so the fee is effectively charged on at least that amount: about USD 8,000 for each side on a USD 400,000 deed, paid in lira.

Although the law charges each party, buyer and seller commonly agree in the contract who bears the fee, and the buyer frequently pays both shares. On a USD 400,000 purchase, plan for USD 8,000 to 16,000 depending on what is agreed, and put the split in writing. The declared price must be the real price: under Law No. 7566, in force since 19 December 2025, any fee lost through under-declaration is collected with a tax-loss penalty equal to the missing amount, up from 25%.

Land registry service fees and earthquake insurance

Alongside the deed fee, the land registry (TKGM) charges a revolving-fund service fee. It is a fixed lira amount, not a percentage: for a sale in 2026 it is the district's regional coefficient multiplied by 2,227 TL per independent unit, VAT included. When a foreigner is a party to the transfer, a fixed surcharge of 20,868 TL (about USD 425) per property or unit is added on top. The deed fee and the service fee are notified by SMS before the signing appointment.

Compulsory earthquake insurance (DASK) is required for residential units, and the land registry cannot register the transfer unless a policy valid on the day is shown. The premium is the sum insured (gross m² multiplied by an official unit cost for the construction type) times a tariff rate set by risk group: 0.073% to 0.282% for reinforced-concrete buildings, with 2026 minimum premiums of 615 TL to 2,376 TL. Unit costs are updated monthly, so the premium depends on size, construction type and location, and the policy is renewed every year.

Valuation report and Amount Determination Certificate (TTB)

Every citizenship purchase needs an Amount Determination Certificate (Tutar Tespit Belgesi, TTB), generated from a licensed valuation report through Web Tapu and TADEBİS. The declared deed price and the bank transfers must each meet the threshold and be confirmed by it; if the certificate's value is below USD 400,000, the application is rejected. The request is filed on Web Tapu by the registered owner, normally the seller.

Since 28 September 2026, the report can be prepared by any valuation firm licensed by the Capital Markets Board (SPK) that is an active member of the Turkish Appraisers Association (TDUB) and integrated into TADEBİS; the applicant chooses the firm directly or accepts automatic assignment. From March 2024 until that change, only reports by GEDAŞ were accepted for citizenship.

The fee is notified by SMS or e-mail after the request and must be paid before a firm is assigned; because the owner files the request, agree in advance who pays it. The exact amount is known only once it is notified. For reference, the SPK's 2026 minimum for a residential unit of up to 149 m² gross is 16,500 TL (about USD 335), or 17,622 TL for 150 to 250 m², plus VAT and 301 TL in data-centre and association shares. TKGM may also order a control valuation, paid by the applicant. Valuation reports used at the land registry are currently valid for 12 months.

VAT: resale versus new build

VAT applies to sales made in the course of commercial activity: a home resold by a private individual outside such activity is generally not subject to VAT, while a new home bought from a developer is. VAT cannot be counted toward the USD 400,000.

For projects licensed on or after 1 April 2022, VAT is 10% on the part of the net floor area up to 150 m² and 20% on the part above. On a USD 400,000 new apartment of up to 150 m² net, that is USD 40,000. Older licences follow earlier rules that depend on licence date, size and location.

An exemption (VAT Law Art. 13/i) covers the first sale of a newly built home or workplace to a foreign individual who is not resident in Türkiye, provided the price is brought in as foreign currency: at least 50% before the invoice date and the rest within one year. If the property is disposed of within three years, the uncollected VAT plus interest must be paid before the title transfer. If the exemption is applied without the conditions being met, the buyer is jointly liable with the seller for the tax, penalty and interest. It can be used on a citizenship purchase only if both sets of conditions are met, and non-resident status is assessed case by case, so confirm eligibility with a tax adviser before relying on it.

Notary, translation and legal fees

These items depend on your circumstances and are best budgeted from written quotes. Official reference points for 2026:

• Sworn translator: a translator authorised by the regional justice commission must attend the signing if you do not speak Turkish. There is no official tariff; fees vary.
• Notary: charges follow an official tariff, for example 80.68 TL per written page and 667.67 TL per page translated by the notary. A power of attorney also carries state fees, stamp duty and VAT, so its cost depends on its length.
• Foreign documents: a power of attorney signed abroad, civil-status documents and a criminal record certificate generally need an apostille or consular legalisation and a notarised Turkish translation.
• Legal fees: lawyers set their fees freely but may not go below the bar's statutory minimum. Under the 2025–2026 tariff, that is 12,000 TL (about USD 245) for following up the registration or transfer of a right and 60,000 TL (about USD 1,220) for following up a matter such as acceptance into Turkish citizenship. A new tariff is usually published in November. Ask for a written quote that states exactly what is included.
• Tax number: a foreign tax identification number is obtained online through the Revenue Administration; the official page lists no fee.

Residence permit, citizenship and passport fees

After the title deed and the Certificate of Conformity, the investor applies for an investor residence permit and then for citizenship. State fees for 2026:

The residence permit file also requires valid health insurance, priced by the insurer. Your spouse and your minor or dependent children are covered by the same investment; the fees apply to each family member who applies.

Example: cost of a USD 400,000 citizenship purchase

Assumptions: a resale apartment bought from a private individual (no VAT) for exactly USD 400,000, converted through the DAB, with the deed price declared at that amount. Percentage items are shown in dollars at the DAB rate. Lira fees are shown in lira, with approximate dollar values at about 49.2 TL per US dollar (Central Bank rate, 6 October 2026); their dollar cost moves with the exchange rate.

Percentage-based items bring the outlay to USD 408,000 if the seller pays its own half of the deed fee, or USD 416,000 if you cover both shares. The fixed lira fees, valuation, insurance and legal fees come on top; on a new build without the exemption, add VAT.

Annual costs while you hold the property

Citizenship requires keeping the property for three years, with the commitment annotated on the title. Recurring costs during and after that period:

Property-tax values set the base for annual property tax and the minimum base for the deed fee. For 2026 they may not exceed three times their 2025 level.

Taxes if you rent out or sell

Non-residents are taxed in Türkiye only on Turkish-source income. For rent above the exemption, you can deduct either a lump-sum 15% of gross rent or actual expenses.

After three years, the annotation is removed at the owner's request. A gain on property bought by purchase is taxable only if it is sold within five years of acquisition. In 2026 the annual exemption is 150,000 TL, and the purchase cost is indexed to the domestic producer price index when that index rose by at least 10%. A non-resident who realises a taxable gain files a one-off return with the tax office where the property is located within 15 days.

How Angelina Estate helps

We work with you from sourcing to keys: shortlisting qualifying İstanbul properties, coordinating the valuation, currency conversion and title transfer alongside trusted partner lawyers, and, if you wish, renovating and managing the property afterwards with our own team. We walk you through the costs above line by line, so you see the full budget before you commit.

Frequently asked questions