Northern Cyprus has a new Land Registry fee schedule, published in Official Gazette No 197 on 7 October 2026 as regulation A.E.955. For foreign buyers, sale transfer fees total 4% of value for a first property, 5.5% for a second and 6% for a third. The schedule applies until 5 January 2027 inclusive. This summary reflects the Gazette text as of 23 October 2026.

The Land Registry Department (Tapu ve Kadastro Dairesi) of the Turkish Republic of Northern Cyprus charges fees when a property changes hands, is gifted or is mortgaged. The rates now in force were set by a regulation amending the fee tariff, A.E.955, published in Official Gazette No 197 on 7 October 2026 (pages 4701 to 4710). It replaces the fee schedule attached to article 3 of the base regulation with a new one.

Fees for foreign buyers on a sale transfer

The schedule sets fees for foreigners as percentages of value. The total depends on how many properties the foreign buyer owns, and it is made up of several components. The totals are the sum of the components in every row.

Foreign buyer, property no.	Transfer	Column “TMK”	Housing acquisition unit	Total
1st	3%	0.5%	0.5%	4%
2nd	4%	1%	0.5%	5.5%
3rd	5%	1%	none	6%

The foreigner table was checked against both the text layer and the page image of the Gazette PDF. The schedule does not define the “TMK” column or say who receives the housing acquisition unit amount, so those labels are given as they appear.

Worked example on a hypothetical price

Apartment buildings near the coast of Northern Cyprus

The table below applies the percentages to an illustrative value of 200,000 units of currency. It is a conditional example, not a quote. It assumes the percentage is applied to the value stated in the transaction; the table itself does not restate the base for voluntary sales to foreigners, so the base should be confirmed with the Land Registry.

Conditional example, value 200,000	Transfer	TMK	Housing acquisition unit	Total fee
1st property (4%)	6,000	1,000	1,000	8,000
2nd property (5.5%)	8,000	2,000	1,000	11,000
3rd property (6%)	10,000	2,000	0	12,000

Nationals of states that recognise the TRNC

The schedule has a separate, longer ladder for nationals of states that recognise the TRNC, applied with reciprocity.

Property no.	Transfer	TMK	Housing acquisition unit	Total
1 and 2	3%	0.5%	0.5%	4%
3 and 4	4%	1%	0.5%	5.5%
5 and 6	5%	1%	none	6%

Other rows in the schedule

A selection of other fees from A.E.955:

General sale transfers and compulsory sales: 3%.
Adverse possession registration: 3%.
Exchange: 2%, plus 3% on the difference.
Gift from parent to child: 0.2%. Between spouses and from grandparent to grandchild: 0.4%. Other gifts: 3%.
TRNC citizens, once-only purchase or gift: 2% for a house up to 200 m2 plus one plot (1 donum), or business premises up to 100 m2.
Transfer by a person to a company where they hold 25% or more: 1%.
Mortgage registration: 1%. Mortgage release, petition acceptance and certification of a deed copy (per page): 149 TL each.

Two Gazette issues, one difference

An earlier regulation, A.E.947, appeared in Official Gazette No 196 on 6 October 2026. The foreigner table in the two documents is identical. The visible difference is in the general sale-transfer row, which shows 4% in A.E.947 and 3% in A.E.955; the exchange-difference and expropriation rows shift in the same way. The text of A.E.955 does not state the reason or say that it formally supersedes A.E.947, so no explanation is offered here.

Validity and key dates

Kyrenia harbour with fishing boats in evening light

Date	Event
6 October 2026	A.E.947 published (Gazette No 196)
7 October 2026	A.E.955 published (Gazette No 197); in force from publication
5 January 2027	Last day of the tariff, date included

The schedule ends with a rule that operations already started, or to be started, are charged at these rates until they are concluded. Whether and what replaces the tariff after 5 January 2027 has not been announced. Under decree-law 119/2026, discussed in a separate report, transfer fees must be paid within 75 working days of the Council of Ministers permit being published.

What the regulation does not cover

The fees are charged by the Land Registry. Stamp duty, VAT, income tax withholding and the Financial Transactions Tax are set by separate instruments, and foreigners’ percentage fees are paid in addition to them.

Not confirmed

Rates before October 2026 were not retrieved, so no comparison for foreign buyers is given. Private-sector guides show conflicting older figures and are not authoritative.
The relationship between A.E.947 and A.E.955 and the reason for the 4% to 3% change in the general row.
The meaning of the “TMK” and housing acquisition unit columns.
No independent media coverage of the October 2026 schedule was found.

Frequently asked questions

How much do foreigners pay in Land Registry fees on a first property?

The schedule gives a total of 4% of value: 3% transfer, 0.5% TMK and 0.5% housing acquisition unit.

What is the rate for a second and a third property?

5.5% for the second (4% + 1% + 0.5%) and 6% for the third (5% + 1%).

Until when does the tariff apply?

Until 5 January 2027, that date included, according to article 3 of A.E.955.

Does the 3% general rate apply to foreign buyers?

No. The 3% row is the general sale-transfer row; foreign buyers have their own table with 4%, 5.5% and 6%.

Are other taxes included?

No. Other taxes are separate instruments and are paid in addition.

Official sources

Checked on 23 October 2026. This article is general information, not legal or tax advice. Rules can change; confirm the current schedule with the District Land Registry office and a lawyer before any transaction.