[{"data":1,"prerenderedAt":309},["ShallowReactive",2],{"page:\u002Fen\u002Fblog\u002Ftax-and-fee-exemptions-in-urban-transformation-turkey\u002F":3,"nav:en":238},{"kind":4,"locale":5,"path":6,"alternates":7,"seo":11,"breadcrumbs":17,"jsonld":26,"data":167,"dims":234},"blog","en","\u002Fen\u002Fblog\u002Ftax-and-fee-exemptions-in-urban-transformation-turkey\u002F",{"tr":8,"en":6,"ar":9,"ru":10},"\u002Fblog\u002Fkentsel-donusumde-vergi-ve-harc-muafiyetleri\u002F","\u002Far\u002Fblog\u002Ftax-and-fee-exemptions-in-urban-transformation-turkey\u002F","\u002Fru\u002Fblog\u002Fnalogovye-lgoty-pri-gorodskoy-renovatsii\u002F",{"title":12,"description":13,"image":14,"canonical":6,"type":15,"published":16,"modified":16},"Urban Transformation Tax and Fee Exemptions in Turkey | ÇET Yapı","Are title deed fees, notary fees, stamp duty and municipal fees payable in Turkish urban transformation? The Law No. 6306 exemptions, the 1.5x limit and 1%…","\u002Fimages\u002Fuploads\u002F2025\u002F06\u002Fcet-bahcelievler-insaya-konaklari-img-04.jpg","article","2026-10-01",[18,21,24],{"text":19,"href":20},"Home","\u002Fen\u002F",{"text":22,"href":23},"Blog","\u002Fen\u002Fblog\u002F",{"text":25},"Tax and Fee Exemptions in Turkish Urban Transformation: Title Deed, Notary, Municipal Fees and 1% VAT (2026)",[27,40,60,85],{"@type":28,"itemListElement":29},"BreadcrumbList",[30,34,37],{"@type":31,"position":32,"name":19,"item":33},"ListItem",1,"https:\u002F\u002Fwww.cetyapi.com.tr\u002Fen\u002F",{"@type":31,"position":35,"name":22,"item":36},2,"https:\u002F\u002Fwww.cetyapi.com.tr\u002Fen\u002Fblog\u002F",{"@type":31,"position":38,"name":25,"item":39},3,"https:\u002F\u002Fwww.cetyapi.com.tr\u002Fen\u002Fblog\u002Ftax-and-fee-exemptions-in-urban-transformation-turkey\u002F",{"@type":41,"@id":42,"headline":25,"description":43,"datePublished":16,"dateModified":16,"inLanguage":5,"image":44,"author":45,"publisher":51,"mainEntityOfPage":39,"keywords":52,"articleSection":53,"wordCount":54,"mentions":55},"BlogPosting","https:\u002F\u002Fwww.cetyapi.com.tr\u002Fen\u002Fblog\u002Ftax-and-fee-exemptions-in-urban-transformation-turkey\u002F#article","Are title deed fees, notary fees, stamp duty and municipal fees payable in Turkish urban transformation? The Law No. 6306 exemptions, the 1.5x limit and 1% VAT up to 150 m².","https:\u002F\u002Fwww.cetyapi.com.tr\u002Fimages\u002Fuploads\u002F2025\u002F06\u002Fcet-bahcelievler-insaya-konaklari-img-04.jpg",{"@type":46,"name":47,"url":48,"parentOrganization":49},"Organization","ÇET Yapı Editorial Team","https:\u002F\u002Fwww.cetyapi.com.tr\u002F",{"@id":50},"https:\u002F\u002Fwww.cetyapi.com.tr\u002F#organization",{"@id":50},"urban transformation tax exemption Turkey, kentsel dönüşüm vergi muafiyeti, title deed fee exemption Istanbul, 1% VAT urban transformation, Law 6306 exemptions","Urban Transformation",448,[56,58],{"@id":57},"https:\u002F\u002Fwww.cetyapi.com.tr\u002Fen\u002Fprojects\u002Fcet-bahcelievler-insaya-konaklari\u002F#project",{"@id":59},"https:\u002F\u002Fwww.cetyapi.com.tr\u002Fen\u002Fprojects\u002Fcet-merter-insaya-residences\u002F#project",{"@type":61,"mainEntity":62},"FAQPage",[63,69,73,77,81],{"@type":64,"name":65,"acceptedAnswer":66},"Question","Is title deed fee payable in urban transformation?",{"@type":67,"text":68},"Answer","No. The first sale, transfer, registration and mortgage of new buildings created under the law to owners, the contractor and tenants of at least one year are exempt.",{"@type":64,"name":70,"acceptedAnswer":71},"Are there notary costs?",{"@type":67,"text":72},"Transformation transactions are exempt from notary fees and stamp duty. Notaries' non-fee service charges should be checked separately.",{"@type":64,"name":74,"acceptedAnswer":75},"Are building permit and parking fees charged?",{"@type":67,"text":76},"Municipalities charge no fees for new construction area up to 1.5 times the existing area on parcels with risky buildings; area above that may be charged.",{"@type":64,"name":78,"acceptedAnswer":79},"What is the VAT rate?",{"@type":67,"text":80},"1% for homes up to 150 m² net area in Law No. 6306 projects; the portion above 150 m² is subject to the general rate.",{"@type":64,"name":82,"acceptedAnswer":83},"How is the exemption used in practice?",{"@type":67,"text":84},"A letter confirming the transaction falls under Law No. 6306 is obtained from the Provincial Directorate (or delegated authority) and submitted to the land registry, notary or municipality. A final risky building decision is the basic requirement.",{"@type":86,"@id":50,"name":88,"alternateName":89,"legalName":93,"identifier":94,"hasCredential":102,"url":48,"logo":109,"image":111,"description":112,"foundingDate":113,"founder":114,"email":117,"telephone":118,"address":119,"openingHoursSpecification":125,"areaServed":135,"knowsAbout":156,"sameAs":164},[46,87],"GeneralContractor","ÇET Yapı Turizm A.Ş.",[90,91,92],"ÇET Yapı","Çet Yapı","CET Yapi","ÇET YAPI TURİZM ANONİM ŞİRKETİ",[95,99],{"@type":96,"propertyID":97,"value":98},"PropertyValue","MERSİS","0242051074500011",{"@type":96,"propertyID":100,"value":101},"İstanbul Ticaret Sicil No","818550-0",{"@type":103,"credentialCategory":104,"name":105,"recognizedBy":106},"EducationalOccupationalCredential","license","Yapı Müteahhitliği Yetki Belgesi – E grubu (No 0034211566204056)",{"@type":107,"name":108},"GovernmentOrganization","T.C. Çevre, Şehircilik ve İklim Değişikliği Bakanlığı",{"@type":110,"url":111},"ImageObject","https:\u002F\u002Fwww.cetyapi.com.tr\u002Fimages\u002Ftheme\u002Fcet-yapi-logo.png","Founded in Istanbul in 1993, ÇET Yapı is a Turkish contractor delivering turnkey school campuses, housing, urban transformation, design and restoration.","1993",{"@type":115,"name":116},"Person","Doç. Dr. Ahmet Çetinsaya","info@cetyapi.com.tr","+902126623000",{"@type":120,"streetAddress":121,"addressLocality":122,"addressRegion":123,"addressCountry":124},"PostalAddress","Çobançeşme Mah. Sanayi Cad. No:44 Nish İstanbul Residence D Blok D:186 Yenibosna","Bahçelievler","İstanbul","TR",{"@type":126,"dayOfWeek":127,"opens":133,"closes":134},"OpeningHoursSpecification",[128,129,130,131,132],"Monday","Tuesday","Wednesday","Thursday","Friday","09:00","18:00",[136,139,141,144,146,148,150,152,154],{"@type":137,"name":138},"Country","Türkiye",{"@type":140,"name":123},"City",{"@type":142,"name":143},"AdministrativeArea","Beşiktaş, İstanbul",{"@type":142,"name":145},"Kadıköy, İstanbul",{"@type":142,"name":147},"Sarıyer, İstanbul",{"@type":142,"name":149},"Bakırköy, İstanbul",{"@type":142,"name":151},"Üsküdar, İstanbul",{"@type":142,"name":153},"Şişli, İstanbul",{"@type":142,"name":155},"Bahçelievler ve Güngören, İstanbul",[157,158,159,160,161,162,163],"School construction","Educational campus construction","Urban transformation","Real estate development","Architectural design","Historic building restoration","Turnkey construction",[165,166],"https:\u002F\u002Fwww.instagram.com\u002Fcet_yapi\u002F","https:\u002F\u002Fx.com\u002FCetYapi",{"title":25,"html":168,"toc":169,"tldr":188,"faq":193,"sources":199,"image":14,"imageAlt":209,"published":210,"publishedIso":16,"modified":211,"modifiedIso":16,"reading":212,"related":213,"more":220,"urbanCta":233},"\u003Cp>One of the biggest cost savings in urban transformation is the set of \u003Cstrong>tax, fee and charge exemptions\u003C\u002Fstrong> in Law No. 6306. Title deed fees, notary fees, stamp duty and municipal fees that would apply to a normal flat-for-land project largely disappear.\u003C\u002Fp>\n\u003Ch2 id=\"which-taxes-and-fees-are-waived\">Which taxes and fees are waived?\u003C\u002Fh2>\n\u003Cp>Under Article 7(9) of the law, transformation transactions are \u003Cstrong>exempt\u003C\u002Fstrong> from:\u003C\u002Fp>\n\u003Cdiv class=\"table-responsive\">\u003Ctable class=\"table table-striped table-hover\">\n\u003Cthead>\n\u003Ctr>\n\u003Cth>Item\u003C\u002Fth>\n\u003Cth>Status\u003C\u002Fth>\n\u003C\u002Ftr>\n\u003C\u002Fthead>\n\u003Ctbody>\u003Ctr>\n\u003Ctd>Title deed (land registry) fee\u003C\u002Ftd>\n\u003Ctd>Exempt\u003C\u002Ftd>\n\u003C\u002Ftr>\n\u003Ctr>\n\u003Ctd>Notary fee\u003C\u002Ftd>\n\u003Ctd>Exempt\u003C\u002Ftd>\n\u003C\u002Ftr>\n\u003Ctr>\n\u003Ctd>Stamp duty (incl. documents)\u003C\u002Ftd>\n\u003Ctd>Exempt\u003C\u002Ftd>\n\u003C\u002Ftr>\n\u003Ctr>\n\u003Ctd>Municipal fees and charges\u003C\u002Ftd>\n\u003Ctd>Exempt (see 1.5x limit)\u003C\u002Ftd>\n\u003C\u002Ftr>\n\u003Ctr>\n\u003Ctd>Inheritance and transfer tax\u003C\u002Ftd>\n\u003Ctd>Exempt\u003C\u002Ftd>\n\u003C\u002Ftr>\n\u003Ctr>\n\u003Ctd>Revolving fund and other charges\u003C\u002Ftd>\n\u003Ctd>Exempt\u003C\u002Ftd>\n\u003C\u002Ftr>\n\u003Ctr>\n\u003Ctd>BSMV on related loans\u003C\u002Ftd>\n\u003Ctd>Exempt\u003C\u002Ftd>\n\u003C\u002Ftr>\n\u003C\u002Ftbody>\u003C\u002Ftable>\n\u003C\u002Fdiv>\u003Ch2 id=\"which-transactions-are-covered\">Which transactions are covered?\u003C\u002Fh2>\n\u003Cp>Transactions to which the Ministry, Directorate, TOKİ, İller Bank, the authority, the \u003Cstrong>contractor\u003C\u002Fstrong>, an \u003Cstrong>owner\u003C\u002Fstrong> or a person who has used the risky building \u003Cstrong>for at least one year as tenant or limited real right holder\u003C\u002Fstrong> is a party:\u003C\u002Fp>\n\u003Cul>\n\u003Cli>\u003Cstrong>Before transformation:\u003C\u002Fstrong> first sale, transfer, registration and mortgage of properties under the law (e.g. land share transfer to the contractor).\u003C\u002Fli>\n\u003Cli>\u003Cstrong>After transformation:\u003C\u002Fstrong> first sale, transfer, registration and mortgage of new units to owners, the contractor and one-year tenants.\u003C\u002Fli>\n\u003Cli>\u003Cstrong>Elsewhere:\u003C\u002Fstrong> building a new home or \u003Cstrong>buying an existing one\u003C\u002Fstrong>, inside or outside the area, because of a building under the law.\u003C\u002Fli>\n\u003Cli>\u003Cstrong>First sales\u003C\u002Fstrong> by the contractor, TOKİ, the authority or REITs.\u003C\u002Fli>\n\u003C\u002Ful>\n\u003Cp>The exemptions apply regardless of whether the existing building complied with zoning rules.\u003C\u002Fp>\n\u003Ch2 id=\"municipal-fees-and-the-1-5x-rule\">Municipal fees and the 1.5x rule\u003C\u002Fh2>\n\u003Cp>Under Article 7(10), on parcels with risky buildings, \u003Cstrong>municipalities charge no fees\u003C\u002Fstrong> for new construction area \u003Cstrong>up to 1.5 times the existing area\u003C\u002Fstrong>, regardless of change of use. Area above that may attract permit, parking and similar fees. This is a different rule from the 1.5x condition of Istanbul's \u003Ca href=\"\u002Fen\u002Fblog\u002Fyarisi-bizden-half-from-us-campaign-istanbul\u002F\">Yarısı Bizden campaign\u003C\u002Fa>, though they use a similar limit.\u003C\u002Fp>\n\u003Ch2 id=\"vat-1-up-to-150-m2\">VAT: 1% up to 150 m²\u003C\u002Fh2>\n\u003Cp>In Law No. 6306 projects, VAT on home deliveries is \u003Cstrong>1%\u003C\u002Fstrong> for the portion up to \u003Cstrong>150 m² net area\u003C\u002Fstrong>; the excess is subject to the general rate. This directly affects the contractor's sale prices. Consult your accountant before any transaction.\u003C\u002Fp>\n\u003Ch2 id=\"using-the-exemption-in-practice\">Using the exemption in practice\u003C\u002Fh2>\n\u003Col>\n\u003Cli>The building's \u003Ca href=\"\u002Fen\u002Fblog\u002Frisky-building-assessment-in-turkey\u002F\">risky building assessment\u003C\u002Fa> must be final.\u003C\u002Fli>\n\u003Cli>Obtain a \u003Cstrong>letter from the Provincial Directorate\u003C\u002Fstrong> confirming the transaction falls under Law No. 6306.\u003C\u002Fli>\n\u003Cli>Submit it to the land registry, notary or municipality.\u003C\u002Fli>\n\u003Cli>Tenants and limited right holders must prove \u003Cstrong>at least one year of residence\u003C\u002Fstrong>.\u003C\u002Fli>\n\u003C\u002Fol>\n\u003Cp>Specify in the \u003Ca href=\"\u002Fen\u002Fblog\u002Fflat-for-land-construction-agreements-in-turkey\u002F\">flat-for-land agreement\u003C\u002Fa> who bears any remaining taxes and fees, and see our \u003Ca href=\"\u002Fen\u002Fblog\u002Fconstruction-cost-per-square-metre-in-turkey-2026\u002F\">2026 construction cost guide\u003C\u002Fa>.\u003C\u002Fp>\n\u003Ch2 id=\"with-cet-yapi\">With ÇET Yapı\u003C\u002Fh2>\n\u003Cp>ÇET Yapı factors in exemptions and the 1.5x limit from the feasibility stage. Fill in our \u003Ca href=\"\u002Fen\u002Furban-transformation\u002F#on-basvuru\">pre-application form\u003C\u002Fa>.\u003C\u002Fp>\n\u003Cp>\u003Cem>This article is general information; consult a tax adviser on VAT and tax matters.\u003C\u002Fem>\u003C\u002Fp>\n",[170,173,176,179,182,185],{"id":171,"text":172},"which-taxes-and-fees-are-waived","Which taxes and fees are waived?",{"id":174,"text":175},"which-transactions-are-covered","Which transactions are covered?",{"id":177,"text":178},"municipal-fees-and-the-1-5x-rule","Municipal fees and the 1.5x rule",{"id":180,"text":181},"vat-1-up-to-150-m2","VAT: 1% up to 150 m²",{"id":183,"text":184},"using-the-exemption-in-practice","Using the exemption in practice",{"id":186,"text":187},"with-cet-yapi","With ÇET Yapı",[189,190,191,192],"Transactions under Law No. 6306 are exempt from notary fees, title deed fees, municipal fees and charges, inheritance tax, revolving fund fees and stamp duty.","The exemptions apply to owners, the contractor and tenants or limited real right holders who have used the risky building for at least a year; related loans are exempt from BSMV.","Municipalities charge no fees for new construction area up to 1.5 times the existing area, regardless of change of use.","In urban transformation projects, VAT on homes is 1% for the portion up to 150 m² net area.",[194,195,196,197,198],{"q":65,"a":68},{"q":70,"a":72},{"q":74,"a":76},{"q":78,"a":80},{"q":82,"a":84},[200,203,206],{"title":201,"url":202},"Law No. 6306, Article 7 (paragraphs 9 and 10)","https:\u002F\u002Fwww.mevzuat.gov.tr\u002Fmevzuat?MevzuatNo=6306&MevzuatTur=1&MevzuatTertip=5",{"title":204,"url":205},"İSFA YMM – VAT rate on housing deliveries in urban transformation (Bulletin 2026\u002F05)","https:\u002F\u002Fwww.isfaymm.com\u002Fmali-bulten\u002Fkentsel-donusum-kdv-orani-2026",{"title":207,"url":208},"Implementing Regulation of Law No. 6306, Article 16","https:\u002F\u002Fwww.mevzuat.gov.tr\u002Fmevzuat?MevzuatNo=16849&MevzuatTur=7&MevzuatTertip=5","Bahçelievler İnsaya Konakları by ÇET Yapı","1 October 2026",null,"2 min read",[214,217],{"href":215,"title":216},"\u002Fen\u002Fprojects\u002Fcet-bahcelievler-insaya-konaklari\u002F","Çet Bahçelievler İnsaya Residences",{"href":218,"title":219},"\u002Fen\u002Fprojects\u002Fcet-merter-insaya-residences\u002F","Çet Merter İnsaya Residences",[221,224,227,230],{"href":222,"title":223},"\u002Fen\u002Fblog\u002Furban-transformation-in-bakirkoy-yesilkoy-florya-atakoy\u002F","Urban Transformation in Bakırköy: Yeşilköy, Florya, Ataköy and Kartaltepe (2026 Guide)",{"href":225,"title":226},"\u002Fen\u002Fblog\u002Fwill-my-flat-shrink-in-urban-transformation-turkey\u002F","Will My Flat Get Smaller in Urban Transformation? Land Share, Floor Area Ratio and m² (2026)",{"href":228,"title":229},"\u002Fen\u002Fblog\u002Finherited-shared-and-mortgaged-flats-in-urban-transformation-turkey\u002F","Inherited, Co-Owned and Mortgaged Flats in Urban Transformation: How Does It Work? (2026)",{"href":231,"title":232},"\u002Fen\u002Fblog\u002Furban-transformation-in-besiktas-etiler-levent-ulus\u002F","Urban Transformation in Beşiktaş: Etiler, Levent, Ulus and the Bosphorus Area (2026 Guide)","\u002Fen\u002Furban-transformation\u002F#on-basvuru",{"\u002Fimages\u002Fuploads\u002F2025\u002F06\u002Fcet-bahcelievler-insaya-konaklari-img-04.jpg":235},[236,237],1600,900,{"home":20,"corporate":239,"projectTypes":258,"allProjects":271,"news":272,"blog":23,"contact":273,"urban":276,"legal":278,"legalPages":294,"languages":295},[240,243,246,249,252,255],{"href":241,"title":242},"\u002Fen\u002Fabout-us\u002F","About Us",{"href":244,"title":245},"\u002Fen\u002Fchairmans-message\u002F","Chairman's Message",{"href":247,"title":248},"\u002Fen\u002Four-mission-and-vision\u002F","Our Mission and Vision",{"href":250,"title":251},"\u002Fen\u002Fhistory\u002F","History",{"href":253,"title":254},"\u002Fen\u002Fquality-policy\u002F","Our Quality Policy",{"href":256,"title":257},"\u002Fen\u002Fhuman-resources\u002F","Human Resources",[259,262,265,268],{"href":260,"title":261},"\u002Fen\u002Fproject-type\u002Fcontracting-services\u002F","Contracting Services",{"href":263,"title":264},"\u002Fen\u002Fproject-type\u002Freal-estate-development\u002F","Real Estate Development",{"href":266,"title":267},"\u002Fen\u002Fproject-type\u002Farchitectural-project\u002F","Architectural Project",{"href":269,"title":270},"\u002Fen\u002Fproject-type\u002Frenovation-restoration\u002F","Renovation Restoration","\u002Fen\u002Fprojects\u002F","\u002Fen\u002Fcategory\u002Fnews\u002F",{"href":274,"title":275},"\u002Fen\u002Fcontact-us\u002F","Contact Us",{"href":277,"title":53},"\u002Fen\u002Furban-transformation\u002F",[279,282,285,288,291],{"href":280,"title":281},"\u002Fen\u002Fcookie-policy\u002F","Cookie Policy",{"href":283,"title":284},"\u002Fen\u002Furban-transformation-pre-application-privacy-notice\u002F","Urban Transformation Pre-Application Form Privacy Notice",{"href":286,"title":287},"\u002Fen\u002Fcommercial-electronic-message-consent\u002F","Commercial Electronic Message Consent",{"href":289,"title":290},"\u002Fen\u002Fpersonal-data-retention-and-destruction-policy\u002F","Personal Data Retention and Destruction Policy",{"href":292,"title":293},"\u002Fen\u002Fprivacy-and-security-policy\u002F","Privacy and Security Policy",{"cerez-politikasi":280,"kentsel-donusum-aydinlatma-metni":283,"ticari-elektronik-ileti-onayi":286,"kisisel-veri-saklama-ve-imha-politikasi":289,"gizlilik-ve-guvenlik-politikasi":292},[296,299,301,305],{"code":297,"label":124,"home":298},"tr","\u002F",{"code":5,"label":300,"home":20},"EN",{"code":302,"label":303,"home":304},"ar","AR","\u002Far\u002F",{"code":306,"label":307,"home":308},"ru","RU","\u002Fru\u002F",1793451806991]