Frequently Asked Questions

According to the Fees Code, the total rate of Title Deed Fee is 4 %. Both the purchaser and the seller are liable to pay the title deed fee as 2 % of the price of real estate (except Value Added Tax).

The amount of invoice arranged for real estate   and the amount of transfer from the bank should be the actual purchase price.

Following the procedures at the land office, you can pay your title deed fee to authorized tax offices or banks having a contract with Turkish Revenue Administration or PTT branches. Also, if you have a Turkish identification number not a foreigner identification number or a tax identification number and an e-collection serial no, you can pay your title deed fee on web and mobile applications of the Interactive Tax Office (ivd.gib.gov.tr).

After getting your title deed, you should inform the municipality affiliated to your real estate location about your property tax.

The declaration for high value residence tax should be filed at the authorized tax office for more than one residence having a building value which is calculated by the related municipality over12.880.000 TL (Twelve million eight hundred eighty thousand Turkish Lira) for the year 2024.

Certificate of tax residency is an evidentiary formal document of full tax liability in the residing country of an individual or a legal entity.

The provisions of Double Taxation Agreements (DTA) are applied to the residents of the contracting countries. Individuals or legal entities who want to benefit from the agreements may request a certificate of tax residency showing that they are full liable taxpayers from the competent authority of the country in which they are resident.

In this scope; certificate of tax residency is obtained by residents in Türkiye(taxpayers with a full tax liability) who derive income from a party country to a Türkiye's applicable DTA in order to be taxed according to provisions of the related agreement.

- If you are a foreign individual who is a resident of Türkiye;

You may get your certificate of tax residency by applying to Turkish Revenue Administration

- Department of European Union and Foreign Affairs with an application form and questionnaire for foreigners which can be found in the annex of the Circular no.3 on the website of our Administration: https://www.gib.gov.tr/uluslararasi_mevzuat

- If you are a legal entity,

You may get your certificate of tax residency by applying with an application form to:

o Large Tax Payers Office Directorate if you are a taxpayer of this Directorate,

o The Tax Office Directorate of Ankara, Antalya, Bursa, İstanbul, İzmir, Kocaeli, Trabzon if you are a taxpayer of a tax office related to one of these Directorates.

o Turkish Revenue Administration - Department of European Union and Foreign Affairs if you are not one of the above mentioned taxpayers or you apply for the certificate to submit to the competent authorities of Austria, Switzerland and Saudi Arabia. 

Special forms for certain countries:

o If you apply for the certificate of tax residency to submit to the competent authority of Azerbaijan, in addition to the documents above, you have to fill and submit the DTA form which is appropriate for your situation. These forms can be obtained from Ministry of Taxes of Republic of Azerbaijan or web site of the Ministry which is as follows: https://www.taxes.gov.az/en/page/ikiqat-vergitutmanin-aradan-qaldirilmasi-haqqinda-beynelxalq-muqavilelerin-inzibatciligi-qaydalari

o For Austria, the form to be filled by individuals and legal persons deriving income from Austria is available in the attachment of the following link: https://www.gib.gov.tr/node/138417. The first, second and third parts of the relevant form should be filled and submitted to the Austrian authorities along with the certificate of tax residency issued by our Administration.

o The Form (Q-IS) for people resident in Türkiye who receive pensions from Switzerland can be found in the attachment of the following link: https://www.gib.gov.tr/en/isvicre-federal-gelir-idaresi-tarafindan-isvicreden-emeklilik-geliri-elde-eden-turkiyede-mukim.

o As stated in the announcement regarding the forms requested by Switzerland from individuals and legal persons who receive dividends and / or interest from Switzerland, the form (Form 60) must be filled for the refund of the taxes withheld at source over the above-mentioned income. The first and second copies of the form must be submitted by you to the Swiss authorities, and the fourth copies must be kept by you. The related form is available on the following link: https://www.gib.gov.tr/node/102137

Accordingly, in order to benefit from the Agreement, besides the English certificate of tax residency issued by our Administration, the above-mentioned English form should be sent to the Swiss authorities.

o For Greece, the English / Greek form attached to Circular no.3 on the website of our Administration should be filled and sent to the Greek authorities as well as the certificate of tax residency.

o If requested by the Saudi Arabian authorities, the relevant parts of the "Q7 / B Form" to be obtained from Saudi Arabia should be filled and submitted to the Saudi Arabian authorities together with the certificate of tax residency.

In addition, if you have a Turkish identification number / tax identification number /a user code, a password or an e-state (e-devlet) password to log in to issue your application, you may easily convey the application for the certificate of tax residency on the web application page of the Digital Tax Office(dijital.gib.gov.tr).

Your application will be evaluated by the competent authority and the original signed and sealed certificate of tax residency will be sent to your address by post if approved.

You can obtain potential tax identification number for foreigners through the Digital Tax Office which is one of our Administration's electronic applications.

Once you access the web page of Interactive Digital Tax Office (https://dijital.gib.gov.tr/) you can enter the required information by clicking on "Yabancılar İçin Potansiyel Vergi Kimlik Numarası (Potential Tax Identification Number for Foreigners)" menu and request potential tax identification number electronically.

You can access the result of your application through the "Doğrulamalar/Yabancılarİçin Potansiyel Vergi Kimlik Numarası Sorgulama (Confirmations/Potential Tax Identification Number for Foreigners Query)" menu on the same web page or "Confirmation" section of Potential Tax Identification Number for Foreigners Menu.

You can use your mobile phone without registering for one time at most 120 days as of the date of arrival to Türkiye. In order to use your mobile phone more than 120 days you have to register the IMEI number. You can register the IMEI number by following the steps below:

1) You have to pay the “Fee for Utilization of Mobile Phone Brought with Passengers” to any tax office or an authorized bank or PTT branches. (The fee is 31.692,00 TL from the date 01.01.2024). Also, if you have a Turkish identification number not a foreigner identification number, you can pay it on web and mobile applications of the Digital Tax Office (dijital.gib.gov.tr).

2) You should apply to Information and Communication Technologies Authority or subscription register centers of operators that provide mobile communication (GSM companies) with the payment receipt including the IMEI number in order to register your device.

I have a refund regarding transportation activities:

- If your domicile, workplace, legal center and work center is not located in Türkiye,

- If you are a resident of  a country providing reciprocity between Türkiye on VAT refund, ( Bosnia- Herzegovina, Croatia, Hungary, Denmark, Finland, France, Netherlands, Ireland, Switzerland, Italy, Malta, Norway, Portugal, Romania, Serbia, Slovakia, Slovenia) ( VAT Law - Circular numbered 60)

- If your spending regarding the transportation activity is fuel, spare part, maintenance, repair and highway toll fee,

- If the cost of the purchased goods/services, including VAT, is over the limit of invoicing within the related period. (4.400 TL for 2023, 6.900 TL for 2024)

- You can get your VAT refund by applying to the İstanbul Tax Office Directorate Boğaziçi Corporate Tax Office Directorate or Marmara Corporate Tax Office Directorate with a petition.

I have a refund regarding participation to exposition, exhibition and fair:

- If your domicile, workplace, legal center or work center is not located in Türkiye,

- If you are a resident of  a country providing reciprocity between Türkiye on VAT refund, ( Bosnia- Herzegovina, Hungary, Denmark, Finland, France, Netherlands, Ireland, Switzerland, Italy, Malta, Norway, Portugal, Romania, Serbia, Slovakia, Slovenia) ( VAT Law - Circular numbered 60)

- If the delivery of goods and the execution of services regarding the participation to exposition, exhibition and fair are exclusively related to these jobs (accommodation included),

- If the cost of the purchased goods/services, including VAT, is over the limit of invoicing within the related period. (4.400 TL for 2023, 6.900 TL for 2024)

- You can get your VAT refund by applying to the tax office determined by the Tax Office Directorate/ Defterdarlık at the province where the exposition, exhibition and fair activities are executed with a petition.

I have a refund resulting from the touristic shopping:

You cannot get VAT refund in case you bought a touristic service.

- If you are a foreign national individual not residing in Türkiye,

You can get refund of VAT providing that you get the goods out of Türkiye within 3 months beginning from the date of the invoice or similar documents and if :

each invoice for the goods you purchased is over 1000 TL (VAT exclusive),

the goods you purchased are not among the goods listed in Special Compsumtion Tax Law Annex I,

the seller from whom you purchase goods is a taxpayer who has the License of VAT Export Exception or is eligible to prepare the special invoicing.

The special invoice which is prepared by the seller for the sales under exception needs to involve the following information;

- Type and number of your passport,

- The branch of your bank and your account number in that bank.

The seller has to prepare the invoice as 4 copies and submit 3 of them to you.

If you want to get your refund from the bank branch at customs;

The  salesperson should give you a cheque belong to a bank he has contract; indicating the date and number of the invoice and  the total amount of VAT as TRY(Turkish Lira)

You may get your VAT refund from the bank branch at the customs after you get the cheque and the invoice approved by the customs officer.

If you want your refund to be paid to your bank account;

In case you sent your invoice; which is approved as you carry the goods with you, within 3 months following the date of your departure; your refund might be deposited to your bank account or might be sent to your address within 10 days after the salesperson receives the invoice indicates your refund amount.

If you want your refund to be paid in cash;

The salesperson may pay your refund in cash in case you bring the approved copy of your invoice to the salesperson within 3 months following the date of your departure.