What it costs beyond the investment
The qualifying amount is not the cost. Transfer tax, VAT where it is due, the appraisal, the conversion spread and the per-person fees sit on top, and none of it counts toward the threshold. These are the published figures, computed from the cost data, with the instrument behind each line.
| Item | Amount |
|---|---|
| Costs beyond the investment | |
| Investment plus costs |
Ranges observed as of 11 November 2026, computed from the published cost data. Not a quote and not advice. Attorney fees are excluded: this site does not publish professional fees. Conversion spread assumes a bank-to-bank transfer with a currency-purchase certificate.
Questions
Do these costs count toward the USD 400,000 threshold?
No. The qualifying amount is the investment alone. VAT, the title deed fee, the appraisal and every other transaction cost sit on top and count toward none of the four figures the threshold is tested against. Assembling USD 400,000 inclusive of fees does not meet the threshold.
What is the VAT rate on a new build?
It depends on the building licence date and the net area. Since 1 April 2022 it is 10 per cent up to 150 square metres net and 20 per cent on the area above that and on commercial units. The 1 per cent rate survives only for units whose licence predates that date, so a 1 per cent figure in an estimate is a question about the licence rather than a mistake.
When does the foreign-buyer VAT exemption apply?
On the first delivery of a new residence or workplace to a buyer not resident in Türkiye who brings the price into the country in foreign currency, under VAT Law No. 3065 art. 13(1)(i). It carries a three-year no-disposal condition since Law No. 7394, in force 1 May 2022. Disposing of the unit inside the period brings the exempted VAT back with interest.
Who pays the title deed transfer tax?
Legally 2 per cent each from buyer and seller, 4 per cent in total, on the declared transfer value. In practice the buyer frequently pays all 4 per cent, which is why the calculator offers both. The declared value may not be below the municipal property tax value, and understating it is a tax offence.
Are attorney fees included?
No. This calculates costs payable to the state and to third parties such as valuers, translators and notaries. Professional fees are a matter between a client and the firm they instruct, and this site does not publish or estimate them.
Related
- The VAT exemption and its three-year condition
- The real estate route under art. 20(2)(b)
- The cost data, with every source
Cite as: The Turkish Citizenship by Investment Reference, "What Turkish Citizenship Costs Beyond the Investment", 11 November 2026, https://turkishcitizenshipbyinvestment.org/tools/cost-calculator. CC BY 4.0.