Turkish Tapu: Property title deeds and the transfer process for CBI investors

The Turkish Tapu is the only legal document confirming property ownership in this country. For investors participating in the programme Turkish citizenship by investment, the Tapu is not just a regular title deed but also the foundational document for reviewing citizenship applications under the US$400,000 investment threshold.

The article analyses the legal nature of the Tapu, types of Tapu, the transfer process at the registry office, the tax and fee system, and specific notes for Citizenship by Investment (CBI) programme applications. The content is compiled by our team of immigration experts PLI based on the current legal framework in 2026.

What is a Tapu and why is it important for CBI investors

Tapu, or Tapu Senedi, is the Turkish name for a property title deed. This is the only document recognised throughout the territory to prove legal ownership of a plot of land, apartment, villa, office, shop, or other commercial property. The Turkish Tapu system operates on the principle of mandatory registration with state authorities and does not recognise private contracts as proof of ownership.

The sole authority for issuing and managing Tapu is the General Directorate of Land Registry and Cadastre of Türkiye (Tapu ve Kadastro Genel Müdürlüğü, abbreviated as TKGM), a unit under the Ministry of Environment, Urbanisation and Climate Change. According to TKGM, all transactions involving sales, inheritance, gifts, and mortgages must be registered in the national registry to have legal effect.

For Türkiye CBI investors, the Turkish Tapu plays a decisive role in the citizenship application. The assessment authority is required to check the Tapu to confirm the property value meets the minimum threshold of US$400,000, verify that the owner’s name matches the application, and, most importantly, check for the no-sale annotation recorded directly on the Tapu.

Without a valid Tapu, a CBI application will be rejected at the very first screening stage. This is why investors must clearly understand the nature, issuance process, and verification of the Tapu before proceeding with a transaction.

Classification of Turkish Tapu

The Turkish property registration system categorises Tapu based on construction status and usage purpose. Distinguishing the correct type of Tapu helps investors avoid the risk of purchasing property with incomplete legal procedures.

Tapu by construction status

Turkish Tapu is divided into two main groups based on the construction completion stage:

• Kat Mülkiyeti (Completed apartment ownership): applies to properties that have completed construction, possess an occupancy permit (iskan), and have specific ownership assigned to each unit. This is the most preferred type of Tapu for foreign investors due to its high legal stability.
• Kat İrtifakı (Floor ownership): applies to properties under construction or completed but lacking a final occupancy permit. Once the project is finished and the iskan is issued, this type of Tapu automatically converts to Kat Mülkiyeti.

Tapu by colour

In addition to classification by status, Tapu is also identified by the colour of the printed document:

• Red Tapu: issued for properties with existing structures, including apartments, villas, offices, shops, and other commercial buildings.
• Blue Tapu: issued for vacant land or agricultural land without structures. Some blue Tapu documents accompany construction projects that have been approved but not yet started.

For CBI applications, investors usually prioritise the red Tapu with Kat Mülkiyeti status due to its good liquidity and low legal risk. Blue Tapu for vacant land is also accepted in the Türkiye CBI US$400,000 real estate investment programme, however, it comes with a requirement to develop the project within 2 years.

Turkish Tapu transfer process

The transfer of a Turkish Tapu is carried out exclusively at the local land registry office (Tapu Müdürlüğü or Tapu Sicil Müdürlüğü). The process must strictly follow a six-step sequence prescribed by law.

Step 1: Preliminary legal assessment

Before signing any contract, investors need to check the legal status of the plot via the TKGM’s Parsel Sorgulama system. This system allows for the lookup of current owner information, legal encumbrances, mortgages, seizure orders, easements, and transfer history. This assessment is equivalent to checking a land use rights certificate in Vietnam.

Another important step is requesting a Takyidat Belgesi (Legal Status Certificate) from the local Tapu office. This document lists all encumbrances recorded on the plot. Investors must also check whether the plot is located in a restricted military zone or a special security area, as the Turkish government does not allow foreigners to own property in these areas.

Step 2: Registering a personal tax number (Vergi Numarası)

A personal tax number is a prerequisite for foreign investors to conduct any financial transaction in Türkiye, including opening a bank account, purchasing property, and registering a Tapu. Detailed information is presented in the article Turkish Defter: Personal tax number.

The tax registration process is completely free and can be completed in a few minutes at any tax office (Vergi Dairesi) or via the e-Devlet portal. Investors only need to present their original passport and a notarised Turkish translation.

Step 3: Independent SPK valuation report

This is a specific step applicable only to foreigners. According to the regulations of the Capital Markets Board of Türkiye (Sermaye Piyasası Kurulu, abbreviated as SPK), every property transfer transaction to a foreign citizen must have a valuation report prepared by an SPK-licensed appraisal company. The report is valid for 3 months from the date of issuance.

The cost of a valuation report typically ranges from US$300 to US$500 and takes 3 to 7 working days to complete. For CBI applications, this report is even more critical as it serves as the basis for confirming that the property value meets the US$400,000 threshold required by the citizenship investment programme.

Step 4: Mandatory earthquake insurance (DASK)

All construction projects in Türkiye are required to purchase DASK (Doğal Afet Sigortaları Kurumu) earthquake insurance before a Tapu transfer. This is a mandatory legal requirement. The land registry office will refuse to complete the transaction if a valid DASK certificate is missing.

DASK insurance premiums vary based on area, building age, and geographical location, typically ranging from a few dozen to a few hundred USD per year. Insurance can be purchased online via the DASK website or through banks and insurance agents.

Step 5: Foreign currency transfer via the banking system

This is a specific legal requirement for Türkiye CBI applications. The entire transaction value must be transferred from an overseas account to Türkiye in foreign currency, then sold to the Central Bank through a Turkish commercial bank. The bank will issue a Foreign Exchange Purchase Certificate (Döviz Alım Belgesi, abbreviated as DAB) as proof of a legal transaction.

The DAB is a mandatory document that must be submitted with the CBI application. Without a DAB, the assessment authority will not accept the investment, regardless of the property value stated on the Tapu.

Step 6: Signing and registration at the land registry office

After completing the preparatory steps, the buyer and seller (or their authorised representatives) must be present at the Tapu Müdürlüğü office on the appointment date booked via the randevu.tkgm.gov.tr system. If the buyer does not speak Turkish, a certified interpreter must attend the signing session.

The land registry officer will check all documents, confirm that all taxes and fees have been paid, and request that both parties sign the official transfer file. The entire process at the office usually takes 1 to 3 hours. The new Tapu in the buyer’s name is printed and handed over immediately after signing, and is simultaneously registered electronically in the national TAKBİS system.

Tax and fee system for transfers

The costs of a Turkish Tapu transfer include several items, of which the transfer tax is the largest. Investors need to create a financial plan that covers all incurred costs to avoid budget shortfalls during the transaction process.

Tapu Harcı transfer tax (4%)

Tapu Harcı is the main tax when transferring ownership, calculated as 4% of the declared transaction value. By regulation, this tax is split 50/50 between the seller and the buyer, with each party paying 2%. However, in practice, especially for transactions involving foreign buyers, the buyer often bears the entire 4% as a market convention.

The tax base is the transaction value declared on the Tapu, but it cannot be lower than the rayiç bedeli (benchmark value) announced by the local government. Starting from January 2026, the rayiç bedeli system has been adjusted significantly upwards, in some places increasing threefold compared to 2025, leading to a corresponding increase in actual tax costs. This is an important factor that investors need to check with the district authorities before signing the contract.

Döner Sermaye service fee

This is an administrative fee collected by the Tapu office to process the file. The fee varies for each type of transaction and is adjusted annually. For transactions between Turkish citizens and foreigners, the fee for 2026 is approximately 27,549 Turkish lira. For transactions between two foreigners, the fee is higher, at approximately 48,417 lira.

Other incidental costs

In addition to the Tapu Harcı tax and the Döner Sermaye fee, investors will incur the following costs:

• SPK valuation report: US$300 to US$500
• DASK earthquake insurance: a few dozen to a few hundred USD per year
• Certified translator fees: approximately US$100 to US$200
• Notarisation and document translation fees: vary according to the volume of documentation
• Legal or authorised representative fees (if services are engaged)
• Notarisation and legalisation fees for documents in the investor’s home country

Total transaction costs for foreign buyers in 2026 typically range from 7% to 10% of the property value for resale homes, and 8% to 12% for new homes subject to VAT (KDV).

3-year non-sale commitment for CBI investors

For citizenship by investment applications, the Turkish Tapu must include a special legal annotation known as satılmayacağına dair şerh (commitment not to sell). This clause stipulates that the investor may not sell, transfer, gift, or mortgage the property for 3 years from the date of registration. This regulation is clearly stated on the official website of Invest in Türkiye.

This commitment is written directly on the back of the Tapu and cannot be removed within the 3-year period. If an investor attempts to transfer the property during this time, not only will the transaction be voided, but the granted Turkish citizenship is also at risk of revocation. Furthermore, any property used for a CBI application within the previous 3 years cannot be reused for a new CBI application.

After the 3-year period expires, the investor has the right to request the removal of this commitment from the Tapu and may freely buy or sell at market price. The granted citizenship remains intact, applies permanently, and is passed on to future generations.

Special notes on document legalisation

An important change that Vietnamese investors must note is that Vietnam submitted its instrument of accession to the Hague Apostille Convention on 31/12/2025, and the convention officially enters into force for Vietnam on 11/09/2026. In the period before 11/09/2026, all Vietnamese documents (marriage certificates, birth certificates, passports, powers of attorney) used in Türkiye must still follow the traditional 3-step consular legalisation process.

The consular legalisation process includes:

• Step 1: Certification at a competent Vietnamese authority (Ministry of Justice or Provincial People’s Committee)
• Step 2: Legalisation at the Consular Department, Ministry of Foreign Affairs of Vietnam
• Step 3: Legalisation at the Turkish Embassy or Consulate in Vietnam

After 11/09/2026, the process is streamlined to a single step: affixing an Apostille at a competent authority. Investors preparing applications during this transition period should determine their expected submission date to select the appropriate legalisation method.

Summary

The Turkish Tapu is an indispensable legal foundation for both standard real estate transactions and citizenship by investment applications. Understanding its nature, classification, transfer process, and tax system helps investors proactively plan their finances, mitigate legal risks, and ensure their CBI application is processed smoothly.

For Vietnamese investors, key factors to note include: preparing a personal tax identification number and a Turkish bank account before transacting, ensuring a valid SPK valuation report is obtained, transferring foreign currency through the banking system to receive a DAB, verifying that the 3-year commitment not to sell is correctly recorded on the Tapu, and planning document legalisation in accordance with the 11/09/2026 Apostille effective date.

As a next step, investors may refer to the article on 6-step Turkish CBI process to understand the entire roadmap from initiating the application to receiving the passport, or search for information on Turkish geography to identify property areas suitable for their investment strategy.