With the Law No. 7413 published in the Official Gazette dated 28 June 2022, Article 61/A titled “Immovable Sale Contract” was added to the Notary Law No. 1512.
Accordingly, immovable sales contracts drawn up at the notary public will be exempt from stamp tax and papers issued regarding these transactions will be exempt from valuable paper costs.
Only the title deed fee will be charged in accordance with subparagraph (a) of paragraph (20) of the section titled "I-Deed transactions" of the tariff numbered (4) attached to the Law on Fees from real estate sales contracts to be made by notaries.
The aforementioned article 12 of the Law entered into force on the date of publication (28 June 2022).
Our explanations provided above include general information on the issue. No responsibility can be claimed against EY and/or Kuzey YMM ve Bağımsız Denetim A.Ş. due to the implications arising from the context of this document or emerging with respect to its context.
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