Seven Fee and Tax Advantages in Renewal

Urban-renewal transactions under Law No. 6306 may qualify for major savings from notary and title fees to municipal charges and certain taxes. Exemptions are not unlimited for every transaction or square metre.

This guide was prepared on 30 October 2026. The underlying rules entered into force earlier; this is not a new exemption announcement. Official legislation and current Istanbul guidance were rechecked on that date.

Seven main exempt categories

1. Notary fees
2. Title-deed and cadastral fees
3. Relevant municipal fees and charges
4. Stamp duty
5. Inheritance and transfer tax
6. Revolving-fund and other charges
7. Banking and insurance transactions tax

Documents must clearly link the transaction to an application under Law No. 6306. A private-law contract made before risk assessment does not automatically qualify.

The 1.5-times limit for municipal charges

For private applications on risky areas, reserve areas or plots with a risky building, municipal charges are waived for new construction up to 1.5 times the existing floor area. For mixed residential and commercial buildings, the exempt area is allocated by floor-area ratio.

This does not mean the entire new project is always fee-free. Existing and new area, uses and municipal items must be calculated separately.

Exemption is proportional after plot consolidation

If a risky-building plot is consolidated with vacant plots, title-fee exemption applies in proportion to the risky plot’s share of the new total area. Plot areas and covered transactions should therefore be confirmed in writing beforehand.

Is a planning violation by itself a barrier?

The Regulation states that exemptions apply under statutory conditions regardless of whether existing buildings comply with planning rules. This neither legalises violations nor removes permit requirements for the new project.

What should owners do before paying?

• Add the risky-building decision and evidence of Law No. 6306 coverage to the transaction file.
• Obtain written confirmation of exempt items before contract, title and permit transactions.
• Prepare a comparative area schedule showing existing and new construction for municipal charges.
• For consolidation, calculate the risky plot’s share of the total plot.
• If an exemption is not applied, retain the receipt and review correction or refund options with tax and legal advisers.