{"id":17933,"date":"2026-08-12T02:13:15","date_gmt":"2026-08-11T23:13:15","guid":{"rendered":"https:\/\/ncyprus.com.tr\/northern-cyprus-property-taxes-unpacked-stamp-duty-vat-transfer-fees-annual-costs-every-foreign-buyer-must-budget-for-in-2026\/"},"modified":"2026-10-24T14:14:06","modified_gmt":"2026-10-24T11:14:06","slug":"northern-cyprus-property-taxes-unpacked-stamp-duty-vat-transfer-fees-annual-costs-every-foreign-buyer-must-budget-for-in-2026","status":"publish","type":"post","link":"https:\/\/ncyprus.com.tr\/tr\/northern-cyprus-property-taxes-unpacked-stamp-duty-vat-transfer-fees-annual-costs-every-foreign-buyer-must-budget-for-in-2026\/","title":{"rendered":"<span data-no-translation>Kuzey K\u0131br\u0131s Emlak Vergileri A\u00e7\u0131kland\u0131: Her Yabanc\u0131 Al\u0131c\u0131n\u0131n 2026 \u0130\u00e7in B\u00fct\u00e7elemesi Gereken Damga Vergisi, KDV, Devir \u00dccretleri ve Y\u0131ll\u0131k Maliyetler<\/span>"},"content":{"rendered":"<div class=\"ncyprus-ai-translation-block\" data-no-translation>\n<p>Kuzey K\u0131br\u0131s&#8217;ta m\u00fclk sat\u0131n almak, sat\u0131\u015f fiyat\u0131ndan daha fazlas\u0131na mal olur. Yabanc\u0131 bir al\u0131c\u0131, s\u00f6zle\u015fme \u00fczerinde damga vergisi, Tapu Sicil Dairesi&#8217;ne tapu devir \u00fccreti ve yeni bir in\u015faat i\u00e7in KDV \u00f6der. Bunlara ek olarak bir avukat ve birka\u00e7 sabit \u00fccret gelir. Bu rehber, her bir kalemi, her bir rakam\u0131n nereden geldi\u011fini ve ne kadar emin oldu\u011fumuzu belirtir ve katalo\u011fumuzdaki ortalama sat\u0131\u015f fiyat\u0131 \u00fczerinden bir \u00f6rnekle \u00e7al\u0131\u015f\u0131r.<\/p>\n<p>\u00d6nce bilinmesi gereken bir \u015fey var: Yabanc\u0131lar i\u00e7in devir \u00fccreti 2023&#8217;ten bu yana birka\u00e7 kez de\u011fi\u015fti ve \u015fu anda ge\u00e7ici bir indirim y\u00fcr\u00fcrl\u00fckte. A\u015fa\u011f\u0131daki her y\u00fczdeyi, sat\u0131n alma i\u015fleminiz i\u00e7in kendi avukat\u0131n\u0131zla teyit etmeniz gereken bir \u015fey olarak kabul edin.<\/p>\n<h2>Sat\u0131n al\u0131rken vergiler ve \u00fccretler<\/h2>\n<h3>Damga vergisi: S\u00f6zle\u015fme bedelinin %0,5&#8217;i<\/h3>\n<p>Damga vergisi, sat\u0131\u015f s\u00f6zle\u015fmesi damgaland\u0131\u011f\u0131nda ve tescil edildi\u011finde, genellikle imzadan sonraki 21 g\u00fcn i\u00e7inde tahsil edilir. Al\u0131c\u0131 rehberleri %0,5 oran\u0131nda hemfikirdir (<a href=\"https:\/\/selectestatesinternational.com\/north-cyprus-buyer-tax-guide-2026-property-taxes-buying-costs\/\" target=\"_blank\" rel=\"noopener\">Select Estates, 10 Ekim 2026&#8217;da g\u00fcncellendi<\/a>; <a href=\"https:\/\/ordently.com\/en\/invest\/tax-guide\" target=\"_blank\" rel=\"noopener\">Ordently<\/a>). T\u00fcrk\u00e7e bir rehber, \u00e7ok b\u00fcy\u00fck bir s\u00f6zle\u015fmenin 89.000.000 TL \u00fczerindeki k\u0131sm\u0131 i\u00e7in %0,1&#8217;lik daha d\u00fc\u015f\u00fck bir oran\u0131n uyguland\u0131\u011f\u0131n\u0131 ekler (<a href=\"https:\/\/pazarkibris.com\/blog\/tr\/kktcde-ev-alirken-odenecek-vergiler-nelerdir\/\" target=\"_blank\" rel=\"noopener\">PazarK\u0131br\u0131s<\/a>); bu band\u0131 ba\u015fka bir yerde teyit edemedik.<\/p>\n<h3>KDV: Bir geli\u015ftiriciden yeni bir ev i\u00e7in %5<\/h3>\n<p>Bir geli\u015ftiriciden sat\u0131n al\u0131nan yeni bir ev %5 KDV&#8217;ye tabidir ve genellikle teslimatta \u00f6denir. \u00d6zel ki\u015filer aras\u0131ndaki ikinci el sat\u0131\u015flarda KDV yoktur (<a href=\"https:\/\/tekce.com\/north-cyprus\/purchase-costs\" target=\"_blank\" rel=\"noopener\">Tekce<\/a>; Select Estates). E\u011fer proje a\u015famas\u0131nda sat\u0131n al\u0131yorsan\u0131z, geli\u015ftiriciye KDV&#8217;nin fiyata dahil olup olmad\u0131\u011f\u0131n\u0131 ve ne zaman \u00f6denece\u011fini yaz\u0131l\u0131 olarak sorun.<\/p>\n<h3>Tapu devir \u00fccreti<\/h3>\n<p>Bu, en b\u00fcy\u00fck kalem ve en \u00e7ok de\u011fi\u015fen kalemdir:<\/p>\n<ul>\n<li><strong>2023 ba\u015f\u0131:<\/strong> Bakanlar Kurulu, yabanc\u0131lar i\u00e7in \u00fccreti %6&#8217;dan %12&#8217;ye y\u00fckseltti. \u00dccret d\u00fczenlemesi \u015eubat 2024&#8217;te yenilendi\u011finde, oran %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><strong>2025\u20132026:<\/strong> Mevcut al\u0131c\u0131 rehberleri, yabanc\u0131 al\u0131c\u0131lar i\u00e7in m\u00fclk ba\u015f\u0131na %9 vermektedir (Select Estates; Ordently; Tekce). %9&#8217;u belirleyen resmi eylemi bulamad\u0131k, bu y\u00fczden teyit edilmi\u015f bir rakam de\u011fil, \u00e7al\u0131\u015fma rakam\u0131 olarak kabul edin.<\/li>\n<li><strong>\u015eimdi, 5 Ocak 2027 dahil olmak \u00fczere:<\/strong> 7 Ekim 2026&#8217;da Resmi Gazete&#8217;de yay\u0131mlanan bir Bakanlar Kurulu karar\u0131, Tapu Sicil \u00fccretlerini s\u0131n\u0131rl\u0131 bir s\u00fcre i\u00e7in d\u00fc\u015f\u00fcrd\u00fc. Yabanc\u0131lar i\u00e7in toplam\u0131n ilk m\u00fclk i\u00e7in %4, ikinci m\u00fclk i\u00e7in %5,5 ve \u00fc\u00e7\u00fcnc\u00fc m\u00fclk i\u00e7in %6 oldu\u011fu bildirildi. KKTC&#8217;yi tan\u0131yan \u00fclkelerin vatanda\u015flar\u0131 ilk ve ikinci m\u00fclk i\u00e7in %4 \u00f6der (\u00f6nceden %6 idi) (<a href=\"https:\/\/haberkibris.com\/tapu-harclarinda-yeni-duzenleme-1458-2026-10-07.html\" target=\"_blank\" rel=\"noopener\">Haber K\u0131br\u0131s, 7 Ekim 2026<\/a>).<\/li>\n<\/ul>\n<p>\u0130ndirim, Tapu Sicil Dairesi&#8217;ndeki i\u015flemlere uygulan\u0131r, bu nedenle \u00f6nemli olan imza att\u0131\u011f\u0131n\u0131z zaman de\u011fil, tapunuzun devredildi\u011fi zamand\u0131r. Proje a\u015famas\u0131nda sat\u0131n alanlar genellikle imzadan y\u0131llar sonra tapu devrini yaparlar, bu nedenle \u00e7o\u011fu, o sonraki tarihte ge\u00e7erli olan oran\u0131 \u00f6deyecektir. Kaynaklar ayr\u0131ca \u00fccretin bir k\u0131sm\u0131n\u0131n s\u00f6zle\u015fme tescil edildi\u011finde tahsil edilip edilmedi\u011fi konusunda da farkl\u0131l\u0131k g\u00f6sterir: bir rehber \u00f6yle derken, di\u011ferleri tamam\u0131n\u0131n devirde \u00f6dendi\u011fini s\u00f6yler. Avukat\u0131n\u0131za size hangisinin uyguland\u0131\u011f\u0131n\u0131 ve Tapu Sicil Dairesi&#8217;nin \u00fccreti hesaplamak i\u00e7in hangi de\u011feri kullanaca\u011f\u0131n\u0131 sorun.<\/p>\n<h3>Di\u011fer tek seferlik maliyetler<\/h3>\n<ul>\n<li><strong>Kendi avukat\u0131n\u0131z.<\/strong> Rehberler, standart bir sat\u0131n alma i\u00e7in KDV hari\u00e7 yakla\u015f\u0131k 1.000-1.500 \u00a3 civar\u0131nda fiyat verir (Select Estates). Yaz\u0131l\u0131 bir teklif al\u0131n. Sadece sizin i\u00e7in \u00e7al\u0131\u015fan bir avukat kullan\u0131n, geli\u015ftiricinin avukat\u0131n\u0131 de\u011fil.<\/li>\n<li><strong>Sat\u0131n alma izni.<\/strong> Yabanc\u0131lar\u0131n Bakanlar Kurulu iznine ihtiyac\u0131 vard\u0131r. Ba\u015fvuru, ayl\u0131k asgari \u00fccretin yar\u0131s\u0131 olarak bildirilen sabit bir devlet \u00fccreti ta\u015f\u0131r (Select Estates); avukat\u0131n\u0131z g\u00fcncel miktar\u0131 teyit edecektir.<\/li>\n<li><strong>Yeni in\u015faatlarda geli\u015ftirici \u00fccretleri.<\/strong> Elektrik ve su ba\u011flant\u0131lar\u0131, trafo katk\u0131lar\u0131 ve ilk y\u0131l site \u00fccretleri genellikle ayr\u0131 ayr\u0131 faturaland\u0131r\u0131l\u0131r. \u0130mzalamadan \u00f6nce tam listeyi isteyin.<\/li>\n<\/ul>\n<h2>M\u00fclk\u00fc elinizde tutarken maliyetler<\/h2>\n<ul>\n<li><strong>Y\u0131ll\u0131k emlak vergisi.<\/strong> Her belediye, genellikle metrekare ba\u015f\u0131na m\u00fctevaz\u0131 bir y\u0131ll\u0131k vergi al\u0131r. Oranlar belediyeler aras\u0131nda farkl\u0131l\u0131k g\u00f6sterir ve resmi bir tablo bulamad\u0131k, bu nedenle adresiniz i\u00e7in belediyeden veya avukat\u0131n\u0131zdan rakam\u0131 sorun.<\/li>\n<li><strong>Site \u00fccretleri.<\/strong> Havuzlu, bah\u00e7eli veya g\u00fcvenlikli bir sitede y\u00f6netim \u015firketi y\u0131ll\u0131k bir \u00fccret al\u0131r. Tahmini de\u011fil, ge\u00e7en y\u0131l\u0131n ger\u00e7ek hesaplar\u0131n\u0131 isteyin.<\/li>\n<li><strong>Kira geliri vergisi.<\/strong> KKTC&#8217;de kazan\u0131lan kira geliri orada beyan edilir. Mevcut oranlar ve indirimler hakk\u0131nda g\u00fcvenilir bir a\u00e7\u0131klama bulamad\u0131k, bu nedenle m\u00fclk\u00fc kiralamadan \u00f6nce yerel bir muhasebeciyle konu\u015fun.<\/li>\n<li><strong>Satarken vergi.<\/strong> 2 Haziran 2025&#8217;te kabul edilen Gelir Vergisi (De\u011fi\u015fiklik) Yasas\u0131 31\/2025, m\u00fclk\u00fcn nas\u0131l edinildi\u011fine bak\u0131lmaks\u0131z\u0131n herhangi bir sat\u0131\u015f, takas, hediye veya di\u011fer m\u00fclk elden \u00e7\u0131karmalar\u0131ndan elde edilen kazan\u00e7lar\u0131 vergilendirilebilir hale getirir. Bir aile evi i\u00e7in tek seferlik muafiyeti yabanc\u0131lar\u0131 a\u00e7\u0131k\u00e7a hari\u00e7 tutar (<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 31\/2025 metni<\/a>). Okudu\u011fumuz yasa metni oran\u0131 belirtmez; bir muhasebeci sizin durumunuz i\u00e7in hesaplamal\u0131d\u0131r.<\/li>\n<\/ul>\n<h2>184.000 \u00a3 \u00fczerinden \u00f6rnek \u00e7al\u0131\u015fma<\/h2>\n<p>184.000 \u00a3, 24 Ekim 2026 itibar\u0131yla <a href=\"https:\/\/ncyprus.com.tr\/properties-list\/\">katalo\u011fumuzda<\/a> bulunan 2.168 birimin ortalama sat\u0131\u015f fiyat\u0131d\u0131r (tamamlanm\u0131\u015f sat\u0131\u015flar de\u011fil, sat\u0131\u015f fiyatlar\u0131). Rakamlar, ilk m\u00fclk\u00fcn\u00fc sat\u0131n alan yabanc\u0131 bir al\u0131c\u0131y\u0131 varsayar ve yukar\u0131daki rehber oranlar\u0131n\u0131 kullan\u0131r.<\/p>\n<table>\n<thead>\n<tr>\n<th>Kalem<\/th>\n<th>Bir geli\u015ftiriciden yeni in\u015faat<\/th>\n<th>\u00d6zel bir sahibinden ikinci el<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>Damga vergisi, %0,5<\/td>\n<td>920 \u00a3<\/td>\n<td>920 \u00a3<\/td>\n<\/tr>\n<tr>\n<td>KDV, %5<\/td>\n<td>9.200 \u00a3<\/td>\n<td>\u2014<\/td>\n<\/tr>\n<tr>\n<td>%9 devir \u00fccreti<\/td>\n<td>16.560 \u00a3<\/td>\n<td>16.560 \u00a3<\/td>\n<\/tr>\n<tr>\n<td>Avukat (rehber aral\u0131\u011f\u0131, art\u0131 KDV)<\/td>\n<td>1.000\u20131.500 \u00a3<\/td>\n<td>1.000\u20131.500 \u00a3<\/td>\n<\/tr>\n<tr>\n<td><strong>Fiyat\u0131n \u00fczerine toplam<\/strong><\/td>\n<td><strong>yakla\u015f\u0131k 27.700\u201328.200 \u00a3 (%15)<\/strong><\/td>\n<td><strong>yakla\u015f\u0131k 18.500\u201319.000 \u00a3 (%10)<\/strong><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>E\u011fer tapu 5 Ocak 2027&#8217;ye kadar bildirilen %4 oran\u0131nda devredilirse, 184.000 \u00a3 \u00fczerindeki devir \u00fccreti 16.560 \u00a3 yerine 7.360 \u00a3 olacakt\u0131r. Geli\u015ftirici \u00fccretleri, izin \u00fccreti ve mobilya yukar\u0131dakilere dahil de\u011fildir.<\/p>\n<h2>\u0130mzalamadan \u00f6nce<\/h2>\n<ul>\n<li>Avukat\u0131n\u0131zdan sat\u0131n alma i\u015fleminiz i\u00e7in yaz\u0131l\u0131 bir maliyet \u00e7izelgesi isteyin: her vergi, oran\u0131, taban\u0131 ve ne zaman \u00f6denece\u011fi.<\/li>\n<li>S\u00f6zle\u015fme fiyat\u0131n\u0131n KDV&#8217;yi i\u00e7erip i\u00e7ermedi\u011fini ve hangi geli\u015ftirici \u00fccretlerinin ekstra oldu\u011funu kontrol edin.<\/li>\n<li>S\u00f6zle\u015fmeyi zaman\u0131nda tescil ettirin ve damgalat\u0131n; son tarih hakk\u0131nda avukat\u0131n\u0131za dan\u0131\u015f\u0131n.<\/li>\n<li>Devir i\u015fleminiz kesinlikle bir indirim d\u00f6nemi i\u00e7inde ger\u00e7ekle\u015fmeyecekse, devir \u00fccreti i\u00e7in standart oran\u0131 b\u00fct\u00e7elendirin.<\/li>\n<\/ul>\n<p>Sat\u0131n alma i\u015fleminin yasal y\u00f6nleri i\u00e7in, <a href=\"https:\/\/ncyprus.com.tr\/northern-cyprus-property-laws-2025\/\">yabanc\u0131 al\u0131c\u0131lar i\u00e7in kurallar<\/a> ve <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 senedi t\u00fcrleri<\/a> rehberlerimize bak\u0131n. Belirli evlerin tam maliyetini kar\u015f\u0131la\u015ft\u0131rmak i\u00e7in yard\u0131ma ihtiyac\u0131n\u0131z varsa, <a href=\"https:\/\/ncyprus.com.tr\/contact\/\">bize ula\u015f\u0131n<\/a>.<\/p>\n<hr \/>\n<p><em>Bu makale genel bilgi olup, hukuki veya vergi tavsiyesi de\u011fildir. Kurallar de\u011fi\u015fir; sat\u0131n alma i\u015fleminizin ayr\u0131nt\u0131lar\u0131n\u0131 Kuzey K\u0131br\u0131s&#8217;ta lisansl\u0131 bir avukatla teyit edin.<\/em><\/p>\n<p><em>Son g\u00f6zden ge\u00e7irme: 24 Ekim 2026<\/em><\/p>\n<\/div>","protected":false},"excerpt":{"rendered":"<p>Kuzey K\u0131br\u0131s&#8217;ta m\u00fclk sat\u0131n almak, sat\u0131\u015f fiyat\u0131ndan daha fazlas\u0131na mal olur. Yabanc\u0131 bir al\u0131c\u0131, s\u00f6zle\u015fme \u00fczerinde damga vergisi, Tapu Sicil Dairesi&#8217;ne tapu devir \u00fccreti ve yeni bir in\u015faat i\u00e7in KDV \u00f6der. Bunlara ek olarak bir avukat ve birka\u00e7 sabit \u00fccret gelir. Bu rehber, her bir kalemi, her bir rakam\u0131n nereden geldi\u011fini ve ne kadar emin [&hellip;]<\/p>","protected":false},"author":1,"featured_media":17932,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"inline_featured_image":false,"footnotes":""},"categories":[480],"tags":[],"class_list":["post-17933","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-investment-insights"],"_links":{"self":[{"href":"https:\/\/ncyprus.com.tr\/tr\/wp-json\/wp\/v2\/posts\/17933","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=17933"}],"version-history":[{"count":0,"href":"https:\/\/ncyprus.com.tr\/tr\/wp-json\/wp\/v2\/posts\/17933\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ncyprus.com.tr\/tr\/wp-json\/wp\/v2\/media\/17932"}],"wp:attachment":[{"href":"https:\/\/ncyprus.com.tr\/tr\/wp-json\/wp\/v2\/media?parent=17933"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ncyprus.com.tr\/tr\/wp-json\/wp\/v2\/categories?post=17933"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ncyprus.com.tr\/tr\/wp-json\/wp\/v2\/tags?post=17933"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}