{"id":16481,"date":"2026-10-26T05:31:48","date_gmt":"2026-10-26T02:31:48","guid":{"rendered":"https:\/\/cypria.homes\/uncat\/northern-cyprus-land-registry-fees-foreign-buyers-2026\/"},"modified":"2026-10-26T05:31:48","modified_gmt":"2026-10-26T02:31:48","slug":"northern-cyprus-land-registry-fees-foreign-buyers-2026","status":"publish","type":"post","link":"https:\/\/cypria.homes\/tr\/news\/northern-cyprus-land-registry-fees-foreign-buyers-2026\/","title":{"rendered":"2026 Kuzey K\u0131br\u0131s Tapu Har\u00e7lar\u0131: Yabanc\u0131 Al\u0131c\u0131lar, 5 Ocak 2027\u2019ye Kadar 4%, 5,5% veya 6% \u00d6deyecek"},"content":{"rendered":"<blockquote class=\"quick_answer\">\n<p>Kuzey K\u0131br\u0131s\u2019ta, 7 Ekim 2026 tarihli 197 say\u0131l\u0131 Resmi Gazete\u2019de A.E.955 say\u0131l\u0131 y\u00f6netmelik olarak yay\u0131mlanan yeni bir Tapu Sicil har\u00e7 tarifesi y\u00fcr\u00fcrl\u00fc\u011fe girmi\u015ftir. Yabanc\u0131 al\u0131c\u0131lar i\u00e7in sat\u0131\u015f devir \u00fccretleri, ilk gayrimenkul i\u00e7in de\u011ferinin 4%'si, ikinci gayrimenkul i\u00e7in 5,5%'si ve \u00fc\u00e7\u00fcnc\u00fc gayrimenkul i\u00e7in 6%'si kadard\u0131r. Bu tarifesi, 5 Ocak 2027 tarihine kadar ge\u00e7erlidir. Bu \u00f6zet, 23 Ekim 2026 tarihi itibar\u0131yla Resmi Gazete metnini yans\u0131tmaktad\u0131r.<\/p>\n<\/blockquote>\n<p>Kuzey K\u0131br\u0131s T\u00fcrk Cumhuriyeti Tapu ve Kadastro Dairesi, bir gayrimenkul\u00fcn el de\u011fi\u015ftirmesi, ba\u011f\u0131\u015flanmas\u0131 veya ipotek edilmesi durumunda har\u00e7 tahsil etmektedir. Halihaz\u0131rda y\u00fcr\u00fcrl\u00fckte olan oranlar, har\u00e7 tarifesini de\u011fi\u015ftiren bir y\u00f6netmelikle belirlenmi\u015ftir, <a href=\"https:\/\/basimevi.gov.ct.tr\/Portals\/6\/2026\/197.pdf\" rel=\"nofollow noopener\" target=\"_blank\">7 Ekim 2026 tarihli 197 say\u0131l\u0131 Resmi Gazete\u2019de yay\u0131mlanan A.E.955 say\u0131l\u0131 karar<\/a> (sayfa 4701 ila 4710). Bu, temel y\u00f6netmeli\u011fin 3. maddesine ekli \u00fccret tarifesini yeni bir tarifesiyle de\u011fi\u015ftirir.<\/p>\n<h2>Sat\u0131\u015f devri i\u015flemlerinde yabanc\u0131 al\u0131c\u0131lar i\u00e7in \u00fccretler<\/h2>\n<p>Bu \u00e7izelgede, yabanc\u0131lar i\u00e7in \u00fccretler de\u011fer \u00fczerinden y\u00fczde olarak belirlenmi\u015ftir. Toplam tutar, yabanc\u0131 al\u0131c\u0131n\u0131n sahip oldu\u011fu gayrimenkul say\u0131s\u0131na ba\u011fl\u0131d\u0131r ve birka\u00e7 bile\u015fenden olu\u015fur. Toplam tutarlar, her sat\u0131rdaki bile\u015fenlerin toplam\u0131d\u0131r.<\/p>\n<table>\n<thead>\n<tr>\n<th>Yabanc\u0131 al\u0131c\u0131, gayrimenkul numaras\u0131<\/th>\n<th>Transfer<\/th>\n<th>\u201cTMK\u201d s\u00fctunu<\/th>\n<th>Konut Sat\u0131n Alma Birimi<\/th>\n<th>Toplam<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>1.<\/td>\n<td>3%<\/td>\n<td>0.5%<\/td>\n<td>0.5%<\/td>\n<td><strong>4%<\/strong><\/td>\n<\/tr>\n<tr>\n<td>2.<\/td>\n<td>4%<\/td>\n<td>1%<\/td>\n<td>0.5%<\/td>\n<td><strong>5.5%<\/strong><\/td>\n<\/tr>\n<tr>\n<td>3.<\/td>\n<td>5%<\/td>\n<td>1%<\/td>\n<td>yok<\/td>\n<td><strong>6%<\/strong><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>\u201cYabanc\u0131\u201d tablosu, Gazete PDF\u2019sinin hem metin katman\u0131 hem de sayfa g\u00f6r\u00fcnt\u00fcs\u00fcyle kar\u015f\u0131la\u015ft\u0131r\u0131larak kontrol edildi. \u00c7izelgede \u201cTMK\u201d s\u00fctunu tan\u0131mlanmam\u0131\u015f ve konut edinim birimi tutar\u0131n\u0131n kime \u00f6denece\u011fi belirtilmemi\u015ftir; bu nedenle bu etiketler, g\u00f6r\u00fcnd\u00fckleri \u015fekliyle verilmi\u015ftir.<\/p>\n<h2>Varsay\u0131msal bir fiyat \u00fczerine \u00f6rnek hesaplama<\/h2>\n<figure><img decoding=\"async\" src=\"https:\/\/cypria.homes\/wp-content\/uploads\/2026\/10\/northern-cyprus-land-registry-fees-foreign-buyers-2026-1.webp\" alt=\"Kuzey K\u0131br\u0131s sahil \u015feridine yak\u0131n apartmanlar\" width=\"1280\" height=\"720\" loading=\"lazy\" \/><\/figure>\n<p>A\u015fa\u011f\u0131daki tabloda, y\u00fczdeler 200.000 birimlik bir \u00f6rnek para birimi de\u011ferine uygulanm\u0131\u015ft\u0131r. Bu, \u015fartl\u0131 bir \u00f6rnektir; bir fiyat teklifi de\u011fildir. \u00d6rnekte, y\u00fczdelerin i\u015flemde belirtilen de\u011fere uyguland\u0131\u011f\u0131 varsay\u0131lmaktad\u0131r; tablo, yabanc\u0131lara yap\u0131lan g\u00f6n\u00fcll\u00fc sat\u0131\u015flar i\u00e7in esas tutar\u0131 yeniden belirtmemektedir; bu nedenle esas tutar\u0131n Tapu Sicili\u2019nden teyit edilmesi gerekmektedir.<\/p>\n<table>\n<thead>\n<tr>\n<th>Ko\u015fullu \u00f6rnek, de\u011fer 200.000<\/th>\n<th>Transfer<\/th>\n<th>TMK<\/th>\n<th>Konut Sat\u0131n Alma Birimi<\/th>\n<th>Toplam \u00fccret<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>1. gayrimenkul (4%)<\/td>\n<td>6,000<\/td>\n<td>1,000<\/td>\n<td>1,000<\/td>\n<td><strong>8,000<\/strong><\/td>\n<\/tr>\n<tr>\n<td>2. gayrimenkul (5.5%)<\/td>\n<td>8,000<\/td>\n<td>2,000<\/td>\n<td>1,000<\/td>\n<td><strong>11,000<\/strong><\/td>\n<\/tr>\n<tr>\n<td>3. gayrimenkul (6%)<\/td>\n<td>10,000<\/td>\n<td>2,000<\/td>\n<td>0<\/td>\n<td><strong>12,000<\/strong><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2>KKTC\u2019yi tan\u0131yan devletlerin vatanda\u015flar\u0131<\/h2>\n<p>Programda, KKTC\u2019yi tan\u0131yan devletlerin vatanda\u015flar\u0131 i\u00e7in, kar\u015f\u0131l\u0131kl\u0131l\u0131k ilkesi temelinde uygulanan ayr\u0131 ve daha uzun bir s\u0131ralama yer almaktad\u0131r.<\/p>\n<table>\n<thead>\n<tr>\n<th>Emlak numaras\u0131<\/th>\n<th>Transfer<\/th>\n<th>TMK<\/th>\n<th>Konut Sat\u0131n Alma Birimi<\/th>\n<th>Toplam<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>1 ve 2<\/td>\n<td>3%<\/td>\n<td>0.5%<\/td>\n<td>0.5%<\/td>\n<td><strong>4%<\/strong><\/td>\n<\/tr>\n<tr>\n<td>3 ve 4<\/td>\n<td>4%<\/td>\n<td>1%<\/td>\n<td>0.5%<\/td>\n<td><strong>5.5%<\/strong><\/td>\n<\/tr>\n<tr>\n<td>5 ve 6<\/td>\n<td>5%<\/td>\n<td>1%<\/td>\n<td>yok<\/td>\n<td><strong>6%<\/strong><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2>Programdaki di\u011fer sat\u0131rlar<\/h2>\n<p>A.E.955\u2019ten di\u011fer \u00fccretlerden bir se\u00e7ki:<\/p>\n<ul>\n<li><strong>Genel sat\u0131\u015f devirleri ve zorunlu sat\u0131\u015flar:<\/strong> 3%.<\/li>\n<li><strong>Zaman a\u015f\u0131m\u0131 yoluyla m\u00fclkiyet edinimi kayd\u0131:<\/strong> 3%.<\/li>\n<li><strong>De\u011fi\u015fim:<\/strong> 2%, art\u0131 fark \u00fczerinden 3%.<\/li>\n<li><strong>Ebeveynin \u00e7ocu\u011funa verdi\u011fi hediye:<\/strong> 0,2%. E\u015fler aras\u0131nda ve b\u00fcy\u00fckanne\/b\u00fcy\u00fckbabadan toruna: 0,4%. Di\u011fer hediyeler: 3%.<\/li>\n<li><strong>KKTC vatanda\u015flar\u0131 i\u00e7in, tek seferlik sat\u0131n alma veya hediye:<\/strong> 2%: 200 m\u00b2'ye kadar bir konut ve bir arsa (1 donum) veya 100 m\u00b2'ye kadar bir i\u015f yeri i\u00e7in.<\/li>\n<li><strong>Bir ki\u015finin, 25% veya daha fazla hisseye sahip oldu\u011fu bir \u015firkete yapt\u0131\u011f\u0131 devir:<\/strong> 1%.<\/li>\n<li><strong>\u0130potek tescili:<\/strong> 1%. \u0130potek kald\u0131rma, dilek\u00e7enin kabul\u00fc ve tapu kopyas\u0131n\u0131n tasdik edilmesi (sayfa ba\u015f\u0131na): Her biri 149 TL.<\/li>\n<\/ul>\n<h2>\u0130ki Gazette say\u0131s\u0131, tek bir fark<\/h2>\n<p>Daha \u00f6nceki bir y\u00f6netmelik olan A.E.947, \u015fu yay\u0131nda yer alm\u0131\u015ft\u0131r: <a href=\"https:\/\/basimevi.gov.ct.tr\/Portals\/6\/2026\/196.pdf\" rel=\"nofollow noopener\" target=\"_blank\">6 Ekim 2026 tarihli 196 say\u0131l\u0131 Resmi Gazete<\/a>. \u0130ki belgedeki \u201cyabanc\u0131\u201d tablosu tamamen ayn\u0131d\u0131r. G\u00f6zle g\u00f6r\u00fcl\u00fcr fark, genel sat\u0131\u015f-devir sat\u0131r\u0131nda yer almaktad\u0131r; bu sat\u0131rda A.E.947\u2019de 4%, A.E.955\u2019te ise 3% yazmaktad\u0131r; d\u00f6viz fark\u0131 ve kamula\u015ft\u0131rma sat\u0131rlar\u0131nda da ayn\u0131 \u015fekilde de\u011fi\u015fiklik g\u00f6r\u00fclmektedir. A.E.955 metninde bunun nedeni belirtilmemi\u015f ve A.E.947\u2019nin resmi olarak y\u00fcr\u00fcrl\u00fckten kald\u0131r\u0131ld\u0131\u011f\u0131na dair bir ifade bulunmad\u0131\u011f\u0131ndan, bu konuda herhangi bir a\u00e7\u0131klama yap\u0131lmam\u0131\u015ft\u0131r.<\/p>\n<h2>Ge\u00e7erlilik ve \u00f6nemli tarihler<\/h2>\n<figure><img decoding=\"async\" src=\"https:\/\/cypria.homes\/wp-content\/uploads\/2026\/10\/northern-cyprus-land-registry-fees-foreign-buyers-2026-2.webp\" alt=\"Ak\u015fam \u0131\u015f\u0131\u011f\u0131nda bal\u0131k\u00e7\u0131 tekneleriyle Girne liman\u0131\" width=\"1280\" height=\"720\" loading=\"lazy\" \/><\/figure>\n<table>\n<thead>\n<tr>\n<th>Tarih<\/th>\n<th>Etkinlik<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>6 Ekim 2026<\/td>\n<td>A.E.947 yay\u0131nland\u0131 (Resmi Gazete No. 196)<\/td>\n<\/tr>\n<tr>\n<td>7 Ekim 2026<\/td>\n<td>A.E.955 say\u0131l\u0131 karar yay\u0131mland\u0131 (Resmi Gazete No. 197); yay\u0131m tarihinden itibaren y\u00fcr\u00fcrl\u00fc\u011fe girmi\u015ftir<\/td>\n<\/tr>\n<tr>\n<td>5 Ocak 2027<\/td>\n<td>Tarifenin son g\u00fcn\u00fc, tarih dahil<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>Y\u00f6netmelik, halihaz\u0131rda ba\u015flam\u0131\u015f olan veya ba\u015flayacak olan i\u015flemlerin, tamamlanana kadar bu oranlara g\u00f6re \u00fccretlendirilece\u011fine dair bir h\u00fck\u00fcmle sona ermektedir. 5 Ocak 2027'den sonra bu tarifenin yerini al\u0131p almayaca\u011f\u0131 ve neyin alaca\u011f\u0131 hen\u00fcz a\u00e7\u0131klanmam\u0131\u015ft\u0131r. Ayr\u0131 bir raporda ele al\u0131nan 119\/2026 say\u0131l\u0131 kanun h\u00fckm\u00fcnde kararnameye g\u00f6re, transfer \u00fccretleri Bakanlar Kurulu izninin yay\u0131nlanmas\u0131ndan itibaren 75 i\u015f g\u00fcn\u00fc i\u00e7inde \u00f6denmelidir.<\/p>\n<h2>Y\u00f6netmeli\u011fin kapsamad\u0131\u011f\u0131 hususlar<\/h2>\n<p>\u00dccretler Tapu Sicil Dairesi taraf\u0131ndan tahsil edilir. Damga vergisi, KDV, gelir vergisi stopaj\u0131 ve Finansal \u0130\u015flem Vergisi ayr\u0131 yasal d\u00fczenlemelerle belirlenir; bunlara ek olarak yabanc\u0131lar i\u00e7in belirlenen y\u00fczde oran\u0131ndaki \u00fccretler de \u00f6denir.<\/p>\n<h2>Onaylanmad\u0131<\/h2>\n<ul>\n<li>Ekim 2026\u2019dan \u00f6nceki fiyatlar elde edilemedi\u011finden, yabanc\u0131 al\u0131c\u0131lar i\u00e7in herhangi bir kar\u015f\u0131la\u015ft\u0131rma sunulmam\u0131\u015ft\u0131r. \u00d6zel sekt\u00f6r kaynaklar\u0131nda yer alan eski rakamlar birbiriyle \u00e7eli\u015fmektedir ve bu kaynaklar g\u00fcvenilir de\u011fildir.<\/li>\n<li>A.E.947 ile A.E.955 aras\u0131ndaki ili\u015fki ve genel sat\u0131rda 4%\u2019den 3%\u2019ye yap\u0131lan de\u011fi\u015fikli\u011fin nedeni.<\/li>\n<li>\u201cTMK\u201d ve konut edinim birimi s\u00fctunlar\u0131n\u0131n anlam\u0131.<\/li>\n<li>Ekim 2026 program\u0131na ili\u015fkin hi\u00e7bir ba\u011f\u0131ms\u0131z medya haberi bulunamad\u0131.<\/li>\n<\/ul>\n<h2>S\u0131k\u00e7a sorulan sorular<\/h2>\n<h3>Yabanc\u0131lar ilk gayrimenkul al\u0131m\u0131 s\u0131ras\u0131nda Tapu Sicil har\u00e7lar\u0131 olarak ne kadar \u00f6derler?<\/h3>\n<p>Programda toplam 4% de\u011fer belirtilmi\u015ftir: 3% transfer, 0,5% TMK ve 0,5% konut edinim birimi.<\/p>\n<h3>\u0130kinci ve \u00fc\u00e7\u00fcnc\u00fc gayrimenkuller i\u00e7in \u00fccret ne kadard\u0131r?<\/h3>\n<p>\u0130kinci s\u0131ra i\u00e7in 5,5% (4% + 1% + 0,5%) ve \u00fc\u00e7\u00fcnc\u00fc s\u0131ra i\u00e7in 6% (5% + 1%).<\/p>\n<h3>Tarife ne zamana kadar ge\u00e7erli?<\/h3>\n<p>A.E.955 say\u0131l\u0131 kanunun 3. maddesine g\u00f6re, 5 Ocak 2027 tarihine kadar (bu tarih dahil).<\/p>\n<h3>3% genel oran\u0131 yabanc\u0131 al\u0131c\u0131lar i\u00e7in de ge\u00e7erli midir?<\/h3>\n<p>Hay\u0131r. 3% sat\u0131r\u0131 genel sat\u0131\u015f-devir sat\u0131r\u0131d\u0131r; yabanc\u0131 al\u0131c\u0131lar i\u00e7in ise 4%, 5.5% ve 6% numaral\u0131 ayr\u0131 bir tablo bulunmaktad\u0131r.<\/p>\n<h3>Ba\u015fka vergiler de dahil mi?<\/h3>\n<p>Hay\u0131r. Di\u011fer vergiler ayr\u0131 birer kalemdir ve bunlara ek olarak \u00f6denir.<\/p>\n<h2>Resmi kaynaklar<\/h2>\n<ul>\n<li><a href=\"https:\/\/basimevi.gov.ct.tr\/Portals\/6\/2026\/197.pdf\" rel=\"nofollow noopener\" target=\"_blank\">197 say\u0131l\u0131 Resmi Gazete, 7 Ekim 2026, H.955 (Gazete\u2019nin 4705. sayfas\u0131nda yer alan yabanc\u0131lar tablosu)<\/a><\/li>\n<li><a href=\"https:\/\/basimevi.gov.ct.tr\/Portals\/6\/2026\/196.pdf\" rel=\"nofollow noopener\" target=\"_blank\">196 say\u0131l\u0131 Resmi Gazete, 6 Ekim 2026, H.Y. 947 (Gazete\u2019nin 4616. sayfas\u0131nda yer alan yabanc\u0131lar tablosu)<\/a><\/li>\n<li><a href=\"https:\/\/tapu.gov.ct.tr\/\" rel=\"nofollow noopener\" target=\"_blank\">KKTC Tapu Dairesi<\/a><\/li>\n<li><a href=\"https:\/\/mevzuat.gov.ct.tr\/\" rel=\"nofollow noopener\" target=\"_blank\">KKTC mevzuat portal\u0131<\/a><\/li>\n<\/ul>\n<p><em>23 Ekim 2026 tarihinde kontrol edilmi\u015ftir. Bu makale genel bilgi niteli\u011findedir; hukuki veya vergi dan\u0131\u015fmanl\u0131\u011f\u0131 niteli\u011fi ta\u015f\u0131maz. Yasal d\u00fczenlemeler de\u011fi\u015febilir; herhangi bir i\u015flem yapmadan \u00f6nce ilgili \u0130l\u00e7e Tapu Sicil Dairesi\u2019ne ve bir avukata ba\u015fvurarak g\u00fcncel d\u00fczenlemeleri teyit ediniz.<\/em><\/p>","protected":false},"excerpt":{"rendered":"<p>Kuzey K\u0131br\u0131s Tapu Sicili tarifesi A.E.955: Yabanc\u0131 al\u0131c\u0131lar, 1., 2. ve 3. gayrimenkuller i\u00e7in s\u0131ras\u0131yla 4%, 5,5% veya 6% tutar\u0131nda devir harc\u0131 \u00f6derler; bu tarifeler 5 Ocak 2027 tarihine kadar ge\u00e7erlidir.<\/p>","protected":false},"author":19,"featured_media":16478,"comment_status":"","ping_status":"","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[4],"tags":[],"class_list":["post-16481","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-news"],"acf":[],"_links":{"self":[{"href":"https:\/\/cypria.homes\/tr\/wp-json\/wp\/v2\/posts\/16481","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/cypria.homes\/tr\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/cypria.homes\/tr\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/cypria.homes\/tr\/wp-json\/wp\/v2\/users\/19"}],"replies":[{"embeddable":true,"href":"https:\/\/cypria.homes\/tr\/wp-json\/wp\/v2\/comments?post=16481"}],"version-history":[{"count":0,"href":"https:\/\/cypria.homes\/tr\/wp-json\/wp\/v2\/posts\/16481\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/cypria.homes\/tr\/wp-json\/wp\/v2\/media\/16478"}],"wp:attachment":[{"href":"https:\/\/cypria.homes\/tr\/wp-json\/wp\/v2\/media?parent=16481"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/cypria.homes\/tr\/wp-json\/wp\/v2\/categories?post=16481"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/cypria.homes\/tr\/wp-json\/wp\/v2\/tags?post=16481"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}