FEE LAW NO. 492
The principles regarding the fees to be applied in the real estate transfer transactions to be made in the title deed are regulated by the Fees Law No. 492. The legislator has regulated the basis of fees to be applied in the transfer process of the real estate under the title of “Full Charge Measures and Proportions” and reference is made to the Tariff in the regulations of this article.
With the title of Fee Collection Measures in Article 60 of Law No. 492, “Land Registry and cadastre fees are collected from the transactions written in the tariff numbered (4) on a proportional or fixed basis, depending on the nature and nature of the transactions.” In addition to the statement, in the text of Article 61, which determines that the calculation will be made according to the value of the real estate, it is stated that “The values written in the tariff number (4) are essential for transactions subject to fees according to the value measure.” has been called. In this case, while determining the fee basis for the transactions to be made in the title deed regarding the real estates, the amount determined in the tariff will be made over the value accepted as the transfer basis.
According to Tariff No. (4), on the basis of the real estate tax value, not less than the declared transfer and acquisition price of the real estate in the transfer and acquisition of the real estate in return for gratuity or on the basis of the contract of maintenance until death or in accordance with the barter provisions (sales price in cases of forcible execution and removal of the property, in expropriations) on the appraised price) separately for the transferor and the transferee.
FEE FEE
The price to be paid has been determined as 20 per thousand for the buyer in the text of the law, and at the same rate as 20 per thousand for the seller. However, this rate is determined by the Supplementary Decision of the Council of Ministers dated 30/4/2018 and numbered 2018/11674 published in the Official Gazette dated 5/5/2018 and numbered 30412, the title deed fee collected at the rate of “20 per thousand” until 31/10/2018. (including this date), it has been re-determined as “15 per thousand” for residences and workplaces (including those with construction servitude).
The above-mentioned 15 per thousand fee fee is determined by the Supplementary Decision of the Council of Ministers dated 13/3/2017 and numbered 2017/9973 published in the Official Gazette dated 15/3/2017 and numbered 30008, until 30/9/2017 (this is the case). While it was determined as “15 per thousand”, it was extended until 31.10.2018 with the Official Gazette dated 05.05.2018.
