Турция
As of September 5, 2026, new requirements have come into force in Turkey regarding the reporting of tax-related information on advertisements published online. The changes apply to digital platforms and social media services that allow users to post properties for sale or rent.
The new rules are established by General Communiqué No. 595 under the Tax Procedure Law, which amended the previously applicable Communiqué No. 538. The main purpose of the changes is to increase the transparency of digital transactions and expand the ability of tax authorities to cross-check information about property listings, their publishers, and the properties themselves.
What Information Will Be Reported to the Tax Authorities?
Platforms publishing property sale or rental advertisements must submit the following information to the Turkish Revenue Administration on a monthly basis:
- the address of the website, platform, or other digital service;
- the name of the individual or company that published the advertisement;
- the Turkish ID number (TCKN), foreigner ID number (YKN), or tax identification number (VKN);
- information about published property sale and rental listings.
The requirements apply not only to specialized property websites but also to social media platforms and other digital services that allow commercial advertisements to be published.
What Will Change for Property Owners?
The obligation to submit information monthly applies to digital platforms and social media services. Private property owners are not required to file a separate monthly report solely because they have published an advertisement.
However, platforms may request additional identification details required for reporting information to the tax authorities. For foreign property owners, these may include a YKN or VKN.
The information in the advertiser’s account, property documents, and any power of attorney held by a representative should be accurate and consistent. Discrepancies between the property owner’s details, the property itself, the recipient of payments, and the content of the advertisement may result in additional checks.
Is a New Tax Being Introduced?
The new rules do not introduce a separate tax on property advertisements and do not automatically change the applicable tax rates for property sales or rentals.
Publishing a property on a digital platform also does not automatically result in a tax assessment. Tax obligations continue to depend on the transaction actually completed, the income received, and the applicable provisions of Turkish law.
What Should Be Checked Before Publishing a Property Listing?
Property owners and their representatives are advised to check in advance:
- whether personal details correspond to the information in the title deed (TAPU);
- whether the YKN, TCKN, or VKN is correct;
- whether the representative holds a valid power of attorney;
- whether the property address and characteristics are accurate;
- the tax status of rental income;
- whether the recipient of a deposit or payment corresponds to a party involved in the transaction.
The new requirements increase market transparency and allow government authorities to more accurately link online advertisements with their publishers and specific properties. However, the presence of a listing on a verified platform does not replace legal due diligence on the property, its owner, or the authority of the agent.
Buyers and tenants should continue to compare property information with the TAPU, verify the owner’s documents, and carefully check payment details before transferring a deposit or making any payment.
