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 based 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 Muğla in general, and especially in the Marmaris region, is 4%. Legally, the distribution of this amount is as follows: li

%2'si by the buyer,

%2'si Paid by the seller.

However, in local sales practices in Marmaris, especially in the sale of high-value villas and commercial properties, the parties can agree among themselves that the entire percentage (4%) will be paid by the buyer. This has become a well-established 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 Marmaris have been increased to approximately three 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 Marmaris Municipality may result in a "tax evasion penalty" and high interest payments.

Other Expenses Paid in Title Deed Transactions

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

• Revolving Fund Service Fee: For the year 2026, this amount varies between approximately 6,500 TL and 8,200 TL according to regional coefficients.

Appraisal (Expertise) Report: Due to Marmaris being a global brand and attracting foreign investors, a licensed expert appraisal report is still mandatory for sales to foreigners.

Real Estate Consultant Service Fee: Sales price %2 + VAT from buyer, 2% + VAT is applied as 4% + VAT in total, of which the amount is paid by the seller.

The Importance of Accurate Declaration in Marmaris

Marmaris, with its world-renowned marina, unique bays such as İçmeler and Turunç, its historical texture around Marmaris Castle, and luxury mansion projects, is a region with high appreciation potential. Understating the sale price in the land registry (under-declaration) can lead to you paying a very high Capital Gains Tax if you want to sell the property before 5 years have passed. Furthermore, thanks to the digital audit systems of the Revenue Administration, under-declarations in popular tourist centers like Marmaris are easily detected and retroactive penalties are collected. To secure your investment and your position in Marmaris' prestigious real estate market, declaring the actual sale price is critically important.