Annual Fee Framework For The Real Estate Trade Authorization Certificate: Comprehensive Overview Of The 2026 Regulation

Annual Fee Framework for the Real Estate Trade Authorization Certificate: Comprehensive Overview of the 2026 Regulation

As of 2026, an annual fee obligation for businesses holding the Real Estate Trade Authorization Certificate will enter into force.
This requirement was introduced through tax amendments approved by the Grand National Assembly of Türkiye and links the official authorization mechanism for real estate trading to an annual fee system. The new framework establishes a calendar-year-based annual payment obligation for all businesses operating in the real estate sector.

What Is the Annual Fee for the Real Estate Trade Authorization Certificate?

The annual fee is the mandatory government charge paid for:

keeping the Authorization Certificate valid each year,
maintaining the legal right to conduct real estate trading activities,
the business being recognized as a registered and authorized entity by the state.

This fee is classified in the same category as other public charges such as title deed fees, passport fees, or license fees.

Who Is Required to Pay the Annual Authorization Certificate Fee?

Under the regulation, the following entities are obligated to pay the annual fee:

real estate businesses owned by natural persons holding the Authorization Certificate,
corporate real estate brokerage companies,
businesses with branch offices (each branch may be subject to a separate annual fee).

All active businesses must pay the fee every year as long as their certificate remains valid.

What Is the Annual Fee Amount for 2026?

According to the regulation approved by the Grand National Assembly:

A standard annual fee is applied.
Higher fee amounts are applied in metropolitan municipalities (up to twice the base level).

The fee may be adjusted annually in line with the fee tariff specified in tax legislation.

Why Is the Fee Charged Every Year?

Although the certificate is typically valid for five years, the annual fee operates independently of this period. This is because:

the authorization must be administratively renewed each year,
the business’s operational status is updated on an annual basis,
the state monitors certificate holders year by year.

Therefore, the common question—“If the certificate is valid for five years, why is there an annual fee?” is answered as follows:

The certificate’s validity period is five years, but the annual usage fee is a separate statutory obligation.

When Must the Annual Fee Be Paid?

The regulation is based on the calendar year:

The fee period covers 1 January – 31 December.
A new payment obligation arises each calendar year.
Even if the certificate is obtained in December, the following year’s fee must still be paid.

Example:

Certificate obtained: December 2025
Fee due: for 2026
A new payment obligation arises again in 2027.

What Happens If the Annual Fee Is Not Paid?

Under the legislation, failure to pay the annual fee may result in:

the certificate being deactivated,
the business losing the right to conduct real estate trade activities,
administrative sanctions being applied.

For this reason, annual payment is a fundamental requirement for maintaining certificate validity.

How Is the Fee Applied to Branch Offices?

According to the rationale of the regulation, branch offices are also within the scope. This means: Each branch may be subject to a separate annual fee. This particularly affects the cost structure of chain real estate businesses.