Real estate purchase and sale tax, also known as "title deed fee" among the public, is the fee paid during the transfer of ownership of a real estate property within the scope of the Fees Law No. 492. This fee is paid only once when the sale transaction takes place at the land registry office. As of 2026, this tax is calculated on the declared sale price of the property.

2026 Title Deed Fee Rates and Distribution

The current land registry fee rate applied to all real estate sales in İzmir and especially in the Gümüldür region is 4%. Legally, the distribution of this amount is as follows: li

%2'recipient by,

%2's seller Paid by.

However, in local sales practices in Gümüldür, the parties can agree among themselves that the entire percentage (4%) will be paid by the buyer. This is a common practice in negotiation processes in the region.

New Era and Tax Base Increase in Real Estate Valuation

The most notable change in 2026 is the update in the "Fair Market Value"> system used as the basis for taxation. With the new regulation, the tax values of properties in Gümüldür have been increased to approximately 3 times their 2025 values. This means that even if the land registry fee rates remain constant, the total amount of tax to be paid has increased significantly compared to previous years. Declaring a value below the current market value obtained from Menderes Municipality will result in a tax evasion penalty. and may result in you facing high interest payments.

Other Expenses Paid in Title Deed Transactions

When acquiring a property in Gümüldür, you should add these additional expenses to your budget, in addition to the 4% fee:

• data-index-in-node="0">Revolving Fund Service Fee: For 2026, this amount varies between approximately 6,500 TL and 8,200 TL depending on regional coefficients.

data-path-to-node="13,1,0">Valuation (Appraisal) Report: Due to the interest of foreign investors in Gümüldür in particular, the requirement for a licensed appraisal report for sales to foreigners continues.

• Real Estate Consultant Service Fee: 2% + VAT of the sale price is paid by the buyer,2% + VAT from the seller, totaling 4% + VAT.

The Importance of Accurate Declaration in Gümüldür

Gümüldür is a region with high appreciation potential due to its sea-view villas, mandarin orchards, and tourist plots. Understating the sale price in the title deed (under-declaration) can damage the property. If you want to sell it before 5 years are up, it can lead to you paying a very high Capital Gains Tax. Also, thanks to the digital audit systems of the Revenue Administration, under-declarations in popular areas like Gümüldür are easily detected and retroactive penalties are collected.