In gift property transfers, a title deed fee of 6.831% must be paid as of 2026. This rate is quite high compared to the 2% (buyer) + 2% (seller) in sale transactions. Due to this high rate, careful planning is required when gift is preferred over sale for intra-family transfers.
Items to Be Paid in Gift Transaction
- Title Deed Fee (6.831%): 6.831% of the property value
- Revolving Fund Fee: Approximately 850-1200 TL as of 2026
- Inheritance and Transfer Tax: Between 10-30% (depending on degree of kinship)
- Stamp Duty: 25-100 TL per document
- Attorney fee (if processed through power of attorney)
Sample Calculation (500,000 TL Apartment)
- Title deed fee: 500,000 × 6.831% = 34,155 TL
- Revolving fund: 1,000 TL
- Inheritance and transfer tax (gift to relative 15%): 75,000 TL
- Stamp duty: 100 TL
- Total: approximately 110,255 TL
Sale vs Gift Comparison
For the same 500,000 TL apartment, sale: 20,000 TL title deed fee + costs = approximately 22,000 TL. Gift: 110,255 TL in the above example. The difference is 5 times! Therefore, even intra-family transfers are usually made as sales.
In Which Cases Is Gift Preferred?
- If there is a risk of reduction (for reserved share violation), recording through early transfer
- Tax planning (especially inheritance and transfer tax reduction)
- For social security purposes (elderly/sick individual transferring real estate to children)
- Income tax planning (avoiding real estate sales gain tax)
Cases Where Gift Transaction Can Be Reversed
Gift is a reversible transaction. It can be reversed within the scope of Turkish Code of Obligations Art. 295 in the following cases:
- The donor falling into financial difficulty
- The donee showing ingratitude
- The birth of the donor's child
- The purpose of the gift not being realized
As Elazığ Law Office
In gift and real estate transfer transactions, we provide our clients with services in: cost analysis, tax planning, preparation of gift contracts, reversal lawsuits and representation in title deed processes.