North Cyprus title transfer fees: what changed in October 2026?
New rates (total fee)
The total fee comprises the transfer, IPC and Housing Fund shares below.
*A home up to 200 m² plus a plot (one dönüm of field), or a workplace up to 100 m².
Some tables show only the transfer column. The amount payable is the total including the Immovable Property Commission (IPC) and Housing Fund shares.
| Buyer | Property | Transfer | IPC | Housing Fund | Total |
|---|---|---|---|---|---|
| Foreign buyer | 1. | 3% | 0.5% | 0.5% | 4% |
| Foreign buyer | 2. | 4% | 1% | 0.5% | 5.5% |
| Foreign buyer | 3. | 5% | 1% | — | 6% |
| Turkish citizen (Türkiye recognises the TRNC) | 1–2 | 3% | 0.5% | 0.5% | 4% |
| Turkish citizen | 3–4 | 4% | 1% | 0.5% | 5.5% |
| Turkish citizen | 5–6 | 5% | 1% | — | 6% |
| TRNC citizen | General | — | — | — | 3% |
| TRNC citizen | One-time conditional* | — | — | — | 2% |
Worked example
For a £150,000 apartment, the total fee on a foreign buyer’s first property is £6,000.
Foreign buyer, 1st property: £6,000 (previously £13,500).
Turkish citizen, 1st property: £6,000 (previously £9,000).
Turkish citizen, 3rd property: £8,250.
TRNC citizen under the one-time conditions: £3,000.
The fee is paid in TL and calculated on the market value determined by the Land Registry. The example uses the sale price for simplicity.
Gifts within the family
Parent to child: 0.2%; between spouses or grandparent to grandchild: 0.4%; other gifts: 3%.
What did not change
This regulation did not change VAT or stamp duty.
VAT is 5% on homes up to 300 m² and 10% above. The foreign buyer’s permission to purchase (PTP) requirement and the 75-business-day fee-payment rule continue under the current Council of Ministers decree, re-issued with the same content in October 2026.
What happens after 5 January 2027?
The rates were set by a temporary regulation.
If extended or changed, a dated note will be added at the top of this article and the calculator updated the same day. Confirm the current rate with the Land Registry before a transaction.