The 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 Aydın province, and especially in the Didim region, is 4%. Legally, the distribution of this amount is as follows: Ul data-path-to-node="3" Li

%2'si by the buyer,

%2'si Paid by the seller.

However, in local sales practices in Didim, 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 tax. With the new regulation, data-index-in-node="124">The tax values of properties in Didim 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 Didim Municipality may result in a "tax evasion penalty" and high interest payments.

Other Expenses Paid in Title Deed Transactions

When acquiring a property in Didim, 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 depending on the regional coefficients. p data-path-to-node="11,1,0">Valuation (Appraisal) Report: Due to the strong interest of foreign investors in Didim, the requirement for a licensed appraisal report for sales to foreigners continues. /li li Real Estate Consultant Service Fee: 2% + VAT of the sale price from the buyer, 2% + VAT from the seller, totaling 4% + VAT. It is applied as follows.

• The Importance of Accurate Declaration in Didim

  Didim is a region with high appreciation potential thanks to its blue flag beaches, historical texture around the Temple of Apollo, and luxury villa projects. Understating the sale price in the title deed (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 Didim are easily detected and retroactive penalties are collected. It is critically important to declare the actual sales price to secure your investment.