The short answer: a title deed transfer is completed by filing an application on Web-Tapu, paying the transfer tax and the revolving fund fee, and then signing at the land registry office. In 2026 the transfer tax is 2 percent of the actual sale price from the buyer and 2 percent from the seller, while the revolving fund service fee is a base figure of 2,227 TL multiplied by a regional coefficient, plus an additional service fee of 307 TL.
That second sentence is the part most buyers miss until the day of the transaction. The tax rate is the same for everyone, but the revolving fund fee changes according to the land registry office the property belongs to. This is why the figures published online for this item contradict each other so often.
How Many Steps Does a Transfer Take in 2026?
The process now runs largely online. The only moment you set foot in the office is the signing.
- Application on Web-TapuSign in to webtapu.tkgm.gov.tr through e-Devlet, select the property and create a sale application. The other party confirms it from their own account.
- Review by staffThe land registry office checks the application together with any annotations, mortgages or restrictions recorded on the property.
- Assessment noticeOnce the review is complete, a notification confirms that the transfer tax and the revolving fund fee have been assessed.
- PaymentThe amount can be paid by card from the application section of the Web-Tapu panel; bank and cashier channels remain available.
- Appointment confirmationThe appointment slot is fixed once payment clears. Without payment the slot is not confirmed and the application may lapse.
- SigningThe parties attend the office with their identity documents, sign, and the property is registered in the buyer's name.
It is worth arriving well before the appointment time. The window set aside for document and identity checks is what causes a transaction to miss its slot when the parties are late.
The 2026 Cost Table: Who Pays What?
The table below sets out each item and its legal basis. The last column is calculated on a representative sale price of 5,000,000 TL, chosen to show how the mechanism works.
| Cost item | Rate / amount | Borne by | On 5,000,000 TL |
|---|---|---|---|
| Transfer tax, buyer's share | 2 percent | Buyer | 100,000 TL |
| Transfer tax, seller's share | 2 percent | Seller | 100,000 TL |
| Revolving fund service fee | (2,227 TL × regional coefficient) + 307 TL | Buyer in practice | Between 2,534 and 6,988 TL |
| Mortgage registration fee | 0.455 percent of the loan | Buyer | Not charged under housing finance |
| Second revolving fund fee (mortgage) | Counted as a separate transaction | Buyer | Financed purchases only |
| Valuation fee | Varies by bank | Buyer | Financed purchases only |
| Agency service fee | Max 4 percent excluding VAT | Shared per contract | If an agency was engaged |
Tax rates follow tariff no. 4 attached to Law No. 492 on Fees, the revolving fund figures come from the 2026 tariff of the General Directorate of Land Registry and Cadastre, and the service fee ceiling is set by the Regulation on Real Estate Trade. The 5,000,000 TL figure does not correspond to an actual transaction.
One row deserves attention: the tax is listed separately for each side. The parties may agree between themselves that one side covers the whole amount, and in practice this happens often. That agreement does not remove either party's liability towards the administration.
Why Does the Revolving Fund Fee Differ for Everyone?
Looking for a single figure here leads nowhere. The calculation has two components: the base figure set each year and the regional coefficient of the office handling the transaction. Under the 2026 tariff the base figure is 2,227 TL and the additional service fee is 307 TL. The coefficient ranges from 1.0 to 3.0 depending on the office.
| Regional coefficient | Calculation | Revolving fund fee |
|---|---|---|
| 1.0 | (2,227 × 1.0) + 307 | 2,534 TL |
| 1.5 | (2,227 × 1.5) + 307 | 3,647.50 TL |
| 2.0 | (2,227 × 2.0) + 307 | 4,761 TL |
| 2.5 | (2,227 × 2.5) + 307 | 5,874.50 TL |
| 3.0 | (2,227 × 3.0) + 307 | 6,988 TL |
The base figure and the additional service fee are taken from the 2026 tariff of the General Directorate of Land Registry and Cadastre. Which coefficient applies to a given property depends on the land registry office it belongs to.
The Floor of the Tax Base: Municipal Property Value
The tax is calculated on the actual sale price. The declared amount also has a floor: it cannot fall below the property value assessed by the municipality. That assessed value is the lower limit of what may be written on the deed.
The cost of going below that floor became heavier on 19 December 2025, when Law No. 7566 raised the penalty rate in article 63 of the Law on Fees from 25 percent to one full multiple of the underpaid tax. I covered the detail, including the voluntary disclosure route and late payment interest, in my article on what under-declaring a sale price costs in 2026.
Paying by Card Through Web-Tapu
Once the assessment notice arrives, a trip to the cashier is no longer required. From the application section of the Web-Tapu panel you select the land registry fee payment and complete it by credit card. The appointment slot is confirmed after payment.
Timing is the critical part here. Leaving the payment waiting after the notice arrives can cause the slot to lapse. In financed purchases, where the bank and the land registry appointment have to fall on the same day, that delay turns into a chain of missed steps.
Three Mistakes That Surface on the Day
One: Not checking the municipal property value before the transaction date. It is obtained from the relevant municipality and sets the floor for the declared price. Figures carried over from previous years can fall below that floor.
Two: Letting the price in the contract differ from the price declared on the deed. A gap between the two creates an evidentiary problem later. I have written separately about how decisive the contract is throughout the process.
Three: Leaving the split of costs to a verbal understanding. Putting in writing who pays the transfer tax, the revolving fund fee and any agency fee closes off the argument that most often breaks out at the registry desk.
Working through the cost items before the process starts makes the day of the transaction considerably easier. Would you like to go through the transfer tax, the revolving fund fee and the payment timeline together?