{"id":16114,"date":"2025-04-02T23:06:17","date_gmt":"2025-04-02T20:06:17","guid":{"rendered":"https:\/\/ncyprus.com.tr\/?p=16114"},"modified":"2026-10-24T14:14:38","modified_gmt":"2026-10-24T11:14:38","slug":"northern-cyprus-property-laws-2025","status":"publish","type":"post","link":"https:\/\/ncyprus.com.tr\/tr\/kuzey-kibris-mulkiyet-yasalari-2025\/","title":{"rendered":"<span data-no-translation>Kuzey K\u0131br\u0131s Emlak Yasalar\u0131 2025: Ak\u0131ll\u0131 Al\u0131c\u0131lar \u0130\u00e7in Bilinmesi Gereken De\u011fi\u015fiklikler<\/span>"},"content":{"rendered":"<div class=\"ncyprus-ai-translation-block\" data-no-translation>\n<p>Kuzey K\u0131br\u0131s&#8217;ta yabanc\u0131lar\u0131n m\u00fclk sat\u0131n alma kurallar\u0131 2023&#8217;ten bu yana birka\u00e7 kez de\u011fi\u015fti: tapu harc\u0131 y\u00fckseldi ve sonra d\u00fc\u015ft\u00fc, yabanc\u0131 m\u00fclkiyeti yasas\u0131 2024&#8217;te de\u011fi\u015ftirildi ve May\u0131s 2026&#8217;da kararname ile yeni s\u0131n\u0131rlamalar getirildi. Bu makale ilk olarak 2025&#8217;te yay\u0131nland\u0131 ve Ekim 2026 itibar\u0131yla ge\u00e7erli durumu yans\u0131tacak \u015fekilde yeniden yaz\u0131ld\u0131. Nelerin de\u011fi\u015fti\u011fini \u00f6zetlemekte, her noktan\u0131n nereden geldi\u011fini belirtmekte ve bir avukatla teyit edilmesi gerekenleri listelemektedir.<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter wp-image-16115 size-jeg-800x400\" src=\"https:\/\/ncyprus.com.tr\/wp-content\/uploads\/2025\/04\/pexels-energepic-com-27411-313691-800x400.jpg\" alt=\"Documents and calculator for a property purchase\" width=\"800\" height=\"400\" title=\"\"><\/p>\n<h2>Yasal \u00e7er\u00e7eve<\/h2>\n<p>Yabanc\u0131lar KKTC&#8217;de Ta\u015f\u0131nmaz Mal Edinme ve Uzun S\u00fcreli Kiralama (Yabanc\u0131lar) Yasas\u0131 kapsam\u0131nda m\u00fclk sat\u0131n almaktad\u0131r. Bu yasa, May\u0131s 2024&#8217;ten itibaren y\u00fcr\u00fcrl\u00fckte olan 39\/2024 say\u0131l\u0131 Yasa ile de\u011fi\u015ftirilmi\u015ftir (<a href=\"https:\/\/basimevi.gov.ct.tr\/Portals\/6\/2024\/102.pdf?ver=2024-06-03-103649-550\" target=\"_blank\" rel=\"noopener\">Resmi Gazete metni<\/a>). 11 May\u0131s 2026 tarihinde yasa g\u00fcc\u00fcnde bir kararname, edinme kurallar\u0131n\u0131 yeniden d\u00fczenlemi\u015ftir. Yay\u0131nland\u0131\u011f\u0131 tarihte y\u00fcr\u00fcrl\u00fc\u011fe girmi\u015f ve Meclis&#8217;e sunulacakt\u0131r (<a href=\"https:\/\/noktakibris.com\/kibris\/yabancilarin-kktcde-tasinmaz-mal-edinimine-iliskin-kurallar-yeniden-duzenlendi\/\" target=\"_blank\" rel=\"noopener\">Nokta K\u0131br\u0131s, 11 May\u0131s 2026<\/a>; <a href=\"https:\/\/www.kibrismanset.com\/yabancilarin-tasinmaz-ediniminde-yeni-duzenleme-konut-projelerinde-yuzde-80-siniri\" target=\"_blank\" rel=\"noopener\">K\u0131br\u0131s Man\u015fet, 12 May\u0131s 2026<\/a>). Kararnamenin numaras\u0131n\u0131 veya nihai resmi gazete metnini g\u00f6rmedi\u011fimiz i\u00e7in a\u015fa\u011f\u0131daki noktalar bu haber raporlar\u0131na dayanmaktad\u0131r.<\/p>\n<h2>May\u0131s 2026 sonras\u0131 yabanc\u0131 bir al\u0131c\u0131n\u0131n sahip olabilece\u011fi m\u00fclkler<\/h2>\n<p>Her sat\u0131n alma i\u015flemi hala Bakanlar Kurulu&#8217;ndan izin gerektirmektedir. Raporlara g\u00f6re, bu izinle yabanc\u0131 bir \u015fah\u0131s veya \u015firket \u015funlar\u0131 edinebilir:<\/p>\n<ul>\n<li>en fazla <strong>3 daire<\/strong> veya KKTC&#8217;yi tan\u0131yan ve KKTC vatanda\u015flar\u0131na ayn\u0131 hakk\u0131 veren \u00fclkelerin vatanda\u015flar\u0131 i\u00e7in en fazla 6 daire;<\/li>\n<li>bir konut projesi veya sitesinde en fazla <strong>2 villa<\/strong> veya bu \u00fclkelerin vatanda\u015flar\u0131 i\u00e7in en fazla 3 villa;<\/li>\n<li>en fazla <strong>1.338 m\u00b2<\/strong> (bir d\u00f6n\u00fcm) arsa \u00fczerinde bir ev veya en fazla <strong>3.300 m\u00b2<\/strong> arsa \u00fczerinde m\u00fcstakil bir ev, bu arsa \u00fczerinde ikinci bir konut in\u015fa edilmemi\u015f olmas\u0131 \u015fart\u0131yla.<\/li>\n<\/ul>\n<p>Bir rapor, bir konut projesindeki birimlerin en fazla %80&#8217;inin yabanc\u0131lara sat\u0131labilece\u011fini eklemektedir. Bu noktay\u0131 sadece bir kaynakta bulduk.<\/p>\n<p>Yat\u0131r\u0131m ama\u00e7l\u0131 daha b\u00fcy\u00fck al\u0131mlar sadece turizm, e\u011fitim, sa\u011fl\u0131k, sanayi, tar\u0131m, teknoloji veya ara\u015ft\u0131rma projeleri i\u00e7in m\u00fcmk\u00fcnd\u00fcr. Yat\u0131r\u0131mc\u0131, bir KKTC bankas\u0131na en az 10 milyon Euro yat\u0131rmal\u0131 ve iki y\u0131l i\u00e7inde projeye harcamal\u0131d\u0131r. \u0130n\u015fa et ve sat konutlar\u0131 yat\u0131r\u0131m olarak say\u0131lmaz.<\/p>\n<h2>Zaten bir s\u00f6zle\u015fmeniz varsa<\/h2>\n<p>Kararname, mevcut sat\u0131\u015f s\u00f6zle\u015fmelerinin Tapu Sicil Dairesi&#8217;ne tescili ve izin ba\u015fvurusu i\u00e7in son tarihler belirlemektedir. \u0130ki rapor s\u00fcrenin uzunlu\u011fu konusunda farkl\u0131l\u0131k g\u00f6stermektedir: biri bir ay, di\u011feri alt\u0131 ay demektedir. Zaman\u0131nda tescil edilmeyen s\u00f6zle\u015fmeler ge\u00e7ersiz say\u0131labilir. Yeni haklar\u0131n\u0131 a\u015fan s\u00f6zle\u015fmeleri olan al\u0131c\u0131lar, zaman\u0131nda beyan edilirse fiyat\u0131n %1&#8217;i, ge\u00e7 kal\u0131n\u0131rsa %3&#8217;\u00fc olarak bildirilen ek bir \u00fccretle kar\u015f\u0131la\u015facaklard\u0131r. Baz\u0131lar\u0131, sat\u0131c\u0131n\u0131n m\u00fclkiyeti elinde tutarken 10 y\u0131ll\u0131k kullan\u0131m hakk\u0131 belgesi alabilir.<\/p>\n<p>May\u0131s 2026&#8217;dan \u00f6nce imza att\u0131ysan\u0131z ve hen\u00fcz tapu devri yapmad\u0131ysan\u0131z, avukat\u0131n\u0131za hangi son tarihin sizin i\u00e7in ge\u00e7erli oldu\u011funu ve s\u00f6zle\u015fmenizin tescilli olup olmad\u0131\u011f\u0131n\u0131 \u015fimdi sorun.<\/p>\n<h2>Vekil d\u00fczenlemeleri<\/h2>\n<p>Yerel bir ki\u015fi veya \u015firketin bir yabanc\u0131 ad\u0131na m\u00fclk tuttu\u011fu d\u00fczenlemeler de yeni son tarihler kapsam\u0131ndad\u0131r. M\u00fclkiyet s\u0131n\u0131rlamalar\u0131n\u0131 a\u015fmak i\u00e7in kullan\u0131lan herhangi bir d\u00fczenleme bir avukat taraf\u0131ndan incelenmelidir.<\/p>\n<h2>\u00dccretler<\/h2>\n<ul>\n<li>Yabanc\u0131lar i\u00e7in tapu devir harc\u0131 2023 ba\u015f\u0131nda %6&#8217;dan %12&#8217;ye y\u00fckseldi ve \u015eubat 2024&#8217;te %12&#8217;de kald\u0131 (<a href=\"https:\/\/www.bagimsiz.com\/bakanlar-kurulu-ilgili-tuzugu-yeniledi-harc-miktarinda-degisiklik-olmadi\" target=\"_blank\" rel=\"noopener\">Ba\u011f\u0131ms\u0131z, 7 \u015eubat 2024<\/a>).<\/li>\n<li>Al\u0131c\u0131 rehberleri \u015fimdi m\u00fclk ba\u015f\u0131na %9 vermektedir (<a href=\"https:\/\/selectestatesinternational.com\/north-cyprus-buyer-tax-guide-2026-property-taxes-buying-costs\/\" target=\"_blank\" rel=\"noopener\">Select Estates, Ekim 2026<\/a>). Bu rakam\u0131n arkas\u0131ndaki resmi eylemi bulamad\u0131k.<\/li>\n<li>7 Ekim 2026&#8217;da yay\u0131nlanan ge\u00e7ici bir indirim, 5 Ocak 2027 dahil olmak \u00fczere bir yabanc\u0131n\u0131n ilk m\u00fclk\u00fc i\u00e7in %4, ikincisi i\u00e7in %5.5 ve \u00fc\u00e7\u00fcnc\u00fcs\u00fc i\u00e7in %6 oran\u0131n\u0131 belirlemektedir (<a href=\"https:\/\/haberkibris.com\/tapu-harclarinda-yeni-duzenleme-1458-2026-10-07.html\" target=\"_blank\" rel=\"noopener\">Haber K\u0131br\u0131s<\/a>).<\/li>\n<\/ul>\n<p>Damga vergisi (%0.5) ve yeni in\u015faatlarda KDV (%5) de\u011fi\u015fmemi\u015ftir. Tam rakamlar <a href=\"https:\/\/ncyprus.com.tr\/northern-cyprus-property-taxes-unpacked-stamp-duty-vat-transfer-fees-annual-costs-every-foreign-buyer-must-budget-for-in-2026\/\">emlak vergileri rehberimizde<\/a> bulunmaktad\u0131r.<\/p>\n<h2>Satarken vergi<\/h2>\n<p>Haziran 2025 tarihli Gelir Vergisi (De\u011fi\u015fiklik) Yasas\u0131 31\/2025, m\u00fclk elden \u00e7\u0131kar\u0131lmas\u0131ndan elde edilen kazan\u00e7lar\u0131, nas\u0131l edinilmi\u015f olursa olsun vergilendirilebilir hale getirmektedir. Bir aile evi i\u00e7in bir defal\u0131k muafiyet yabanc\u0131lar i\u00e7in ge\u00e7erli de\u011fildir (<a href=\"https:\/\/www.ktto.net\/wp-content\/uploads\/2025\/06\/Gelir-Vergisi-Degisiklik-Yasasi-Tasinmaz-mal-satis-kazanci-hk.pdf\" target=\"_blank\" rel=\"noopener\">yasa metni<\/a>). Sizin i\u00e7in ge\u00e7erli oran\u0131 bir muhasebeciye sorun.<\/p>\n<h2>\u015eimdi ne yapmal\u0131<\/h2>\n<ol>\n<li>Sadece sizin i\u00e7in \u00e7al\u0131\u015fan lisansl\u0131 bir KKTC avukat\u0131 g\u00f6revlendirin.<\/li>\n<li>Halihaz\u0131rda ka\u00e7 m\u00fclk\u00fcn\u00fcz oldu\u011funu veya s\u00f6zle\u015fme yapt\u0131\u011f\u0131n\u0131z\u0131 ve yeni bir sat\u0131n alman\u0131n s\u0131n\u0131rlamalara uyup uymad\u0131\u011f\u0131n\u0131 kontrol edin.<\/li>\n<li>Her s\u00f6zle\u015fmenin damgaland\u0131\u011f\u0131ndan ve tescil edildi\u011finden ve izin ba\u015fvurusunun son tarih i\u00e7inde yap\u0131ld\u0131\u011f\u0131ndan emin olun.<\/li>\n<li>Transferiniz kesinlikle bir indirim d\u00f6nemi i\u00e7inde ger\u00e7ekle\u015fmeyecekse, transfer \u00fccreti i\u00e7in standart oranda b\u00fct\u00e7e ay\u0131r\u0131n.<\/li>\n<\/ol>\n<p>Tapu t\u00fcrleri hakk\u0131nda yasal arka plan i\u00e7in <a href=\"https:\/\/ncyprus.com.tr\/northern-cyprus-title-deed-types-explained-kocan-guide-2026-which-deed-is-safe-which-is-risky-and-what-every-foreign-buyer-must-verify-before-signing\/\">tapu rehberimize<\/a> bak\u0131n. Belirli bir evle ilgili sorular\u0131n\u0131z i\u00e7in: <a href=\"https:\/\/ncyprus.com.tr\/contact\/\">bize ula\u015f\u0131n<\/a>.<\/p>\n<hr \/>\n<p><em>Bu makale genel bilgi niteli\u011findedir, hukuki veya vergi tavsiyesi de\u011fildir. Kurallar de\u011fi\u015febilir; sat\u0131n alma i\u015fleminizin detaylar\u0131n\u0131 Kuzey K\u0131br\u0131s&#8217;ta lisansl\u0131 bir avukatla teyit edin.<\/em><\/p>\n<p><em>Son inceleme: 24 Ekim 2026<\/em><\/p>\n<\/div>","protected":false},"excerpt":{"rendered":"<p>Kuzey K\u0131br\u0131s&#8217;ta yabanc\u0131lar\u0131n m\u00fclk sat\u0131n alma kurallar\u0131 2023&#8217;ten bu yana birka\u00e7 kez de\u011fi\u015fti: tapu harc\u0131 y\u00fckseldi ve sonra d\u00fc\u015ft\u00fc, yabanc\u0131 m\u00fclkiyeti yasas\u0131 2024&#8217;te de\u011fi\u015ftirildi ve May\u0131s 2026&#8217;da kararname ile yeni s\u0131n\u0131rlamalar getirildi. Bu makale ilk olarak 2025&#8217;te yay\u0131nland\u0131 ve Ekim 2026 itibar\u0131yla ge\u00e7erli durumu yans\u0131tacak \u015fekilde yeniden yaz\u0131ld\u0131. Nelerin de\u011fi\u015fti\u011fini \u00f6zetlemekte, her noktan\u0131n nereden geldi\u011fini [&hellip;]<\/p>","protected":false},"author":1,"featured_media":16117,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"inline_featured_image":false,"footnotes":""},"categories":[242,468,204],"tags":[],"class_list":["post-16114","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-legal-advise","category-investment","category-northern-cyprus"],"_links":{"self":[{"href":"https:\/\/ncyprus.com.tr\/tr\/wp-json\/wp\/v2\/posts\/16114","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/ncyprus.com.tr\/tr\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/ncyprus.com.tr\/tr\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/ncyprus.com.tr\/tr\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/ncyprus.com.tr\/tr\/wp-json\/wp\/v2\/comments?post=16114"}],"version-history":[{"count":0,"href":"https:\/\/ncyprus.com.tr\/tr\/wp-json\/wp\/v2\/posts\/16114\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ncyprus.com.tr\/tr\/wp-json\/wp\/v2\/media\/16117"}],"wp:attachment":[{"href":"https:\/\/ncyprus.com.tr\/tr\/wp-json\/wp\/v2\/media?parent=16114"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ncyprus.com.tr\/tr\/wp-json\/wp\/v2\/categories?post=16114"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ncyprus.com.tr\/tr\/wp-json\/wp\/v2\/tags?post=16114"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}