Real Estate Transfer Tax in Selected Countries and Title Deed Fee as Application in Turkey

Year 2022, , 189 - 204, 23.09.2022

Rana Dayıoğlu Erul

https://doi.org/10.48064/equinox.1142363

Abstract

Various tax liabilities are applied in the purchase and sale of real estate, the most common of which is the real estate transfer tax. Real estate transfer tax, which is included in tax systems with different names in the world, is applied for once upon the transfer of the real estate. In Turkey, a title deed fee is applied as a tax liability similar to this tax and there is no real estate transfer tax or another tax with a similar name seperately. However, the title deed fee is very similar to real estate transfer tax in terms of the purpose and form of application. Both real estate transfer tax and the title deed fee are collected in order to bear the costs of the transfer of the real estate. On the other hand, although the tax rate can rise up to 15% in some countries, it is generally applied close to the rate of the title deed fee. In the study, real estate transfer tax has been examined in line with the world samples by comparing with the title deed fee application in our country and some suggestions have been presented within the framework of real estate transfer tax in order to apply the title deed fee more effectively.

Keywords

Real estate, transfer, real estate transfer tax, the title deed fee.

Seçilmiş Ülkelerde Gayrimenkul Devir Vergisi ve Verginin Türkiye’deki Karşılığı Olarak Tapu Harcı

Abstract

Gayrimenkul alım satımında çeşitli vergisel yükümlülükler uygulanmakta olup bunlardan en yaygın olanı gayrimenkul devir vergisidir. Dünyada farklı adlarla vergi sistemlerinde yer alan gayrimenkul devir vergisi, gayrimenkullerin devri üzerine bir defaya mahsus olmak üzere uygulanmaktadır. Türkiye’de ise bu vergiye benzer bir vergisel yükümlülük olarak tapu harcı uygulanmakta, gayrimenkul devir vergisi ve benzeri bir adla ayrı bir vergi yer almamaktadır. Bununla birlikte, tapu harcı, uygulanma amacı ve biçimi bakımından gayrimenkul devir vergisine oldukça benzer özellikler taşımaktadır. Hem gayrimenkul devir vergisi hem de tapu harcı, gayrimenkulün satışı sırasında ortaya çıkan maliyetlerin karşılanması amacıyla tahsil edilmektedir. Diğer taraftan, vergi oranı bazı ülkelerde %15’e kadar yükselebilmekle birlikte, genel olarak tapu harcı oranı ile yakın olarak uygulanmaktadır. Çalışmada, gayrimenkul devir vergisi dünya örnekleri doğrultusunda ülkemizdeki tapu harcı uygulaması ile karşılaştırılarak incelenmiş ve tapu harcının daha etkin bir biçimde uygulanabilmesi için gayrimenkul devir vergisi uygulamaları çerçevesinde birtakım öneriler sunulmuştur.

Keywords

Gayrimenkul, devir, gayrimenkul devir vergisi, tapu harcı.

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