Title deed fees arise in real estate sales, court fees in litigation, and trade registry fees in transactions such as incorporation and capital increases. Amounts are updated annually by the revaluation rate.
Source: 492 sayılı Harçlar Kanunu
Related terms
Stamp taxA tax levied on documents such as contracts, undertakings, receipts and payrolls, either proportionally or at a fixed amount depending on the nature of the document.Property taxA wealth tax on buildings and land in Turkey, assessed and collected by municipalities from the owner.Rights issueAn increase in a company's capital through cash or in-kind contributions by existing or new shareholders.Advance taxTax paid in advance during the year by income and corporate taxpayers, in quarterly periods, on current-period earnings.Advance tax rulingA written explanation issued by the tax administration upon a taxpayer's written request about its own tax position or matters it considers unclear.Arm's length principleThe principle that transactions between related persons should be carried out at the prices and on the terms that would apply between independent parties with no such relationship.
Last updated: November 8, 2026 · This definition is for general information only.