{"id":856,"date":"2025-09-05T12:28:52","date_gmt":"2025-09-05T09:28:52","guid":{"rendered":"https:\/\/tureliceylan.com\/en\/?p=856"},"modified":"2025-09-05T12:29:21","modified_gmt":"2025-09-05T09:29:21","slug":"vat-exemption-for-foreigners-in-the-purchase-of-residential-and-commercial-property-in-turkey","status":"publish","type":"post","link":"https:\/\/tureliceylan.com\/en\/vat-exemption-for-foreigners-in-the-purchase-of-residential-and-commercial-property-in-turkey\/","title":{"rendered":"VAT Exemption for Foreigners in the Purchase of Residential and Commercial Property in Turkey\u00a0"},"content":{"rendered":"\n<p><em>T\u00fcreli &amp; Ceylan Law Firm \u2013 Real Estate &amp; Tax Law Services<\/em><\/p>\n\n\n\n<p><strong>1. Who May Benefit from the VAT Exemption?<\/strong><\/p>\n\n\n\n<p>The following persons and entities may be eligible for VAT exemption on the&nbsp;<strong>first delivery of newly constructed residential or commercial properties<\/strong>&nbsp;in Turkey:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Foreign nationals (natural persons),<\/li>\n\n\n\n<li>Legal entities not resident in Turkey (with both legal and actual headquarters located abroad),<\/li>\n\n\n\n<li>Turkish citizens residing abroad or holders of Blue Card status.<\/li>\n<\/ul>\n\n\n\n<p><strong>Residency status<\/strong>&nbsp;is determined based on&nbsp;<strong>passport records and a stay of less than six months<\/strong>&nbsp;in Turkey, or the presence in Turkey for&nbsp;<strong>temporary assignment purposes<\/strong>.<\/p>\n\n\n\n<p><strong>2. Conditions for VAT Exemption<\/strong><\/p>\n\n\n\n<p>To benefit from the exemption, the following criteria must be met:<\/p>\n\n\n\n<ol start=\"1\" class=\"wp-block-list\">\n<li>The\u00a0<strong>buyer must not be a resident of Turkey<\/strong>.<\/li>\n\n\n\n<li>The property must be a\u00a0<strong>first delivery of a newly constructed residential or commercial unit<\/strong>.<\/li>\n\n\n\n<li>At least\u00a0<strong>50% of the purchase price must be paid before the issuance of the invoice<\/strong>, and the remaining balance must be brought into Turkey in foreign currency within\u00a0<strong>one year<\/strong>.<\/li>\n\n\n\n<li>A\u00a0<strong>non-sale undertaking for 3 years<\/strong>\u00a0must be annotated on the title deed (as of 1 May 2022, this period has been extended from 1 year to 3 years).<\/li>\n<\/ol>\n\n\n\n<p><strong>3. Application Process<\/strong><\/p>\n\n\n\n<p>For newly built properties, the seller must apply to the&nbsp;<strong>tax office<\/strong>&nbsp;to obtain a&nbsp;<strong>VAT exemption approval letter<\/strong>.<\/p>\n\n\n\n<p><strong>Required documents include:<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Copy of buyer\u2019s passport,<\/li>\n\n\n\n<li>Proof of non-residency,<\/li>\n\n\n\n<li>Foreign currency transfer receipt,<\/li>\n\n\n\n<li>Title deed and property appraisal report,<\/li>\n\n\n\n<li>Annotation of VAT exemption on the title deed,<\/li>\n\n\n\n<li>Bank transaction documents.<\/li>\n<\/ul>\n\n\n\n<p><strong>4. Key Considerations<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>The foreign currency payment must be made\u00a0<strong>via a bank in Turkey<\/strong>, or if brought physically, it must be\u00a0<strong>certified by Customs documentation<\/strong>.<\/li>\n\n\n\n<li>The VAT exemption must be\u00a0<strong>formally annotated in the land registry<\/strong>, and payment installments must be\u00a0<strong>documented with timing<\/strong>.<\/li>\n\n\n\n<li>If the property is sold\u00a0<strong>within 3 years<\/strong>, the previously exempted\u00a0<strong>VAT amount and accrued deferral interest<\/strong>\u00a0will be collected from the buyer.<\/li>\n<\/ul>\n\n\n\n<p><strong>5. Frequently Asked Questions<\/strong><\/p>\n\n\n\n<p><strong>Who qualifies as a non-resident foreigner?<\/strong><br>Any individual who has stayed in Turkey for less than 6 months or is present for temporary assignment is considered non-resident.<\/p>\n\n\n\n<p><strong>Is the VAT fully waived?<\/strong><br>Yes. Under this exemption,&nbsp;<strong>100% of the VAT is waived<\/strong>; the full purchase amount is exempt.<\/p>\n\n\n\n<p><strong>Is this exemption applicable to Turkish Citizenship by Investment?<\/strong><br>Yes. Properties&nbsp;<strong>valued at USD 400,000 or more<\/strong>, and which are&nbsp;<strong>not sold for 3 years<\/strong>, may qualify both for&nbsp;<strong>VAT exemption<\/strong>&nbsp;and for the&nbsp;<strong>Turkish Citizenship by Investment<\/strong>&nbsp;application.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>T\u00fcreli &amp; Ceylan Law Firm \u2013 Real Estate &amp; Tax Law Services 1. Who May Benefit from the VAT Exemption? The following persons and entities may<span class=\"excerpt-hellip\"> [\u2026]<\/span><\/p>\n","protected":false},"author":1,"featured_media":857,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[350,355,352,347,353,354,349,348,346,351],"class_list":["post-856","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-genel","tag-blue-card-turkey-real-estate","tag-citizenship-investment-property-turkey","tag-commercial-property-for-foreigners","tag-foreigner-property-purchase-turkey","tag-new-property-tax-benefits-turkey","tag-real-estate-investment-turkey","tag-real-estate-vat-exemption","tag-tax-free-property-turkey","tag-vat-exemption-turkey","tag-zero-vat-property-turkey"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.1.1 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>VAT Exemption for Foreigners in the Purchase of Residential and Commercial Property in Turkey\u00a0 - T\u00fcreli &amp; Ceylan Law Firm<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/tureliceylan.com\/en\/vat-exemption-for-foreigners-in-the-purchase-of-residential-and-commercial-property-in-turkey\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"VAT Exemption for Foreigners in the Purchase of Residential and Commercial Property in Turkey\u00a0 - T\u00fcreli &amp; Ceylan Law Firm\" \/>\n<meta property=\"og:description\" content=\"T\u00fcreli &amp; Ceylan Law Firm \u2013 Real Estate &amp; Tax Law Services 1. 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