In 2026, one of the most important changes to Turkish citizenship laws regarding real estate investment has been implemented in the property valuation report process. The General Directorate of Land Registry and Cadastre (TKGM) updated Circular No. 2024/2 on September 28, 2026, announcing new details regarding how property valuation reports are prepared and reviewed. The official announcement of this change was published on September 29, 2026.
This circular was published under the title “Principles and Procedures Regarding Valuation Reports Used in Property Purchases by Foreigners and Certain Transactions.” It carries significant importance for foreign applicants, property buyers, valuation experts, and real estate investment companies.
In this article, we review the key changes to Turkey’s citizenship laws in 2026 from the perspective of this circular and explain how the new update impacts the valuation report, request procedures, report validity, and transaction processes.
Turkey Citizenship Laws Latest Changes in 2026: New Property Valuation Rules Explained
The Turkey Citizenship Laws Latest Changes in 2026 have introduced an important update to the property valuation process for foreign nationals purchasing real estate in Turkey. On September 28, 2026, the General Directorate of Land Registry and Cadastre (TKGM) updated Circular No. 2024/2, titled “Principles and Procedures Regarding Valuation Reports Used in Property Purchases by Foreigners and Certain Transactions.” The official announcement regarding the amendment was published on September 29, 2026.
The latest update focuses primarily on how property valuation reports are requested, prepared, reviewed, and used in transactions involving foreign buyers. It is particularly relevant to foreign investors, Turkish citizenship applicants, property owners, valuation companies, and real estate professionals.
It is important to emphasize that the Turkey Citizenship Laws Latest Changes described in this update mainly concern the valuation-report process. The circular itself does not replace the broader legal requirements for obtaining Turkish citizenship through real estate investment.
What Are the Turkey Citizenship Laws Latest Changes in 2026?
One of the most important developments is the change concerning valuation companies that can prepare reports for evaluations related to the implementation regulations of the Turkish Citizenship Law.
Under the updated circular, valuation reports used in citizenship-related evaluations may be prepared by valuation companies licensed by the Capital Markets Board of Türkiye (SPK).
This change is significant because property valuation is an important part of many foreign real estate transactions. Applicants and their representatives should therefore pay attention to the official authorization and licensing status of the valuation company rather than relying only on recommendations from agents or advertisements.
The Turkey Citizenship Laws Latest Changes should therefore be understood primarily as an update to the valuation framework, rather than as a complete revision of every requirement for Turkish citizenship.
Why Is a Property Valuation Report Important for Turkish Citizenship?
A property valuation report is an important document in certain real estate transactions involving foreign nationals. Its purpose is to establish the property’s value based on defined valuation standards, official records, physical characteristics, and market evidence.
The updated circular describes valuation as an independent and impartial determination of the probable value of an asset as of a specific date, based on established valuation standards.
Consequently, a valuation report is not simply a document confirming a property’s purchase price. The appraiser may need to consider:
Title deed and registration information
Property type and legal status
Building permits and architectural documentation
Actual physical condition of the property
Legal and existing gross areas
Construction progress
Encumbrances and registry information
Comparable properties and market conditions
Factors that may influence market value
These requirements make the valuation process an important part of due diligence for foreign property buyers.
Key Change: SPK-Licensed Valuation Companies
One of the most notable elements of the Turkey Citizenship Laws Latest Changes is the recognition of valuation reports prepared by valuation companies licensed by the Capital Markets Board of Türkiye (SPK) for relevant citizenship-related evaluations.
According to the TKGM announcement, Circular No. 2024/2 was amended on September 28, 2026, through a new administrative directive.
For applicants, this means that checking the valuation company’s official authorization and eligibility is an important step before requesting a report.
Foreign buyers should verify that the company handling their valuation is authorized under the applicable rules rather than relying exclusively on information provided by intermediaries.
How Do You Request a Property Valuation Report?
Under the updated procedure, valuation report requests are submitted through Web Tapu.
For natural persons, the property owner or a legally authorized representative may submit the request. In applicable circumstances, Turkish citizens may also use the ALO 181 call center.
After the request is registered, the valuation company may be selected according to the applicable system and procedures, or the company may be assigned through the system.
Following the request, information concerning the valuation fee, payment deadline, and request number can be communicated by SMS or email.
The valuation assignment process begins after the required fee has been paid. The request is then electronically transmitted to the designated valuation company, allowing the expert assignment and inspection process to proceed.
How Long Is a Property Valuation Report Valid?
Another important point in the Turkey Citizenship Laws Latest Changes concerns the validity period of valuation reports used in Tapu transactions.
Under the updated circular, valuation reports used for title deed transactions are valid for 12 months.
If the report expires before the relevant transaction is completed, a new valuation report must be requested through the applicable system.
However, the 12-month period should not be considered the only factor determining whether a report can still be used.
If there are material changes to the property’s registration, legal status, or other circumstances that affect its value, a new valuation may be required even if the original report is less than 12 months old.
What Property Changes Can Require a New Valuation Report?
The circular identifies circumstances that may affect a property’s status and value.
Examples can include:
Changes to the property’s registered type
Land dedication or surrender for roads
Creation of easements
New encumbrances
Registry annotations or notes
Other changes affecting the property’s legal or physical status
If such a change occurs between the valuation date and the transaction at the Tapu office and the change affects the property’s value, a new report may be required.
Therefore, foreign buyers should verify both the age of the valuation report and the current status of the property.
How Is Market Value Determined?
Market value, or Piyasa Değeri, is one of the central concepts in the updated valuation framework.
In general terms, market value represents the estimated amount for which an asset would exchange between a willing buyer and a willing seller in an arm’s-length transaction, following appropriate marketing and with both parties acting knowledgeably and without compulsion.
The circular establishes market value as an important benchmark for Tapu transactions.
The report may also include Market Value Based on Legal Use, providing additional information about the property’s value based on its legally permitted use.
This distinction can become particularly important when the property’s asking price, purchase price, and professionally assessed market value differ.
Legal Gross Area vs. Existing Gross Area
Another important aspect of the Turkey Citizenship Laws Latest Changes concerns the distinction between legally documented property area and the property’s actual physical area.
The circular distinguishes between Legal Gross Area and Existing Gross Area.
Legal gross area generally relates to areas recognized through building permits, official documents, and applicable construction regulations.
Existing gross area reflects the physical condition observed during the inspection. It may therefore include areas or modifications that are not fully reflected in the property’s official documentation.
This distinction is particularly important for properties that have undergone renovations, extensions, or structural modifications.
The appraiser is required to assess the actual physical condition and reflect relevant discrepancies in the valuation report.
Can Building Violations Affect Property Valuation?
Yes. Differences between a property’s registered/legal condition and its physical condition can affect the valuation process.
Where the physical condition does not correspond to the official documentation, the discrepancy may need to be identified and measured and appropriately reflected in the report.
In certain circumstances, legal or structural problems may prevent the appraiser from determining a reliable market value or value based on legal use.
For foreign buyers, this means that the property’s appearance alone should not be used to determine whether it is suitable for a transaction. Title deed information, architectural plans, permits, and the actual physical condition should all be reviewed.
New Rules for Properties Under Construction
The updated circular also provides important guidance for properties that are still under construction.
When valuing an unfinished property, the appraiser should consider the value of comparable completed properties as of the valuation date while also taking construction and completion risks into account.
The construction permit is another important factor.
Under the applicable rules, certain properties may not be valued when the relevant period has passed after the construction permit was issued without construction beginning. In such circumstances, renewal or correction of the permit may be necessary.
Similarly, specific rules apply where five years have passed from the issuance of the construction permit while construction remains incomplete.
Therefore, buyers considering off-plan or under-construction properties should carefully verify:
Construction permit dates
Current construction status
Completion timetable
Legal status of the project
Whether the permit remains valid
Risks associated with completion
What Information Must a Valuation Report Contain?
The updated circular requires valuation reports to contain sufficient information and supporting documentation.
Among other requirements, the report should contain photographs showing the actual condition of the property and its construction status. At least three photographs are required, including at least one interior photograph.
The report should also provide sufficient evidence for the valuation conclusion.
Market comparables must be auditable, while the methodology used to determine the final value should be clearly explained.
Where adjustments are made because of differences between the subject property and comparable properties, the report should explain factors such as:
Price differences
Location
Property characteristics
Market conditions
Physical differences
Other relevant valuation factors
This documentation helps make the valuation process more transparent and reviewable.
What Happens If Title Deed Information Does Not Match the Property?
One of the most important issues for foreign buyers is a mismatch between the property’s official records and its actual physical identity.
For example, if the unit number, location, or position shown in the title deed or architectural plan does not correspond to the property presented to the appraiser, the valuation may not be performed.
In such cases, the report may contain the phrase “Not Calculated” (Hesaplanmadı).
The underlying issue must then be resolved before the valuation can proceed appropriately.
For this reason, buyers should compare:
Title deed information
Unit number
Architectural plans
Building location
Actual physical property
Other relevant registry information
before completing the purchase.
Web Tapu and TADEBİS in the Updated Valuation Process
Digital systems play a central role in the updated process.
Valuation requests are submitted through Web Tapu. After the valuation report is prepared and electronically signed, it is transmitted through the relevant digital infrastructure to TAKBİS via TADEBİS.
Applicants can subsequently access the submitted report through Web Tapu.
This means that the valuation process has become increasingly digital, reducing the importance of traditional physical delivery of valuation reports.
Can One Valuation Report Be Used for Multiple Owners?
The updated procedures also address jointly owned properties.
Where a property is held in co-ownership, a request submitted by one co-owner may be sufficient, and the resulting valuation report can potentially be used by the other co-owners, subject to the applicable legal requirements and validity period.
Where several individuals own shares in the same property, the value attributable to an applicant’s specific share may also be indicated in the remarks section of the valuation report.
Summary of the Turkey Citizenship Laws Latest Changes
The September 2026 amendment to Circular No. 2024/2 primarily updates the rules and procedures governing property valuation reports used in transactions involving foreigners and in relevant evaluations connected with Turkish citizenship.
The main points include:
Relevant citizenship-related valuation reports may be prepared by eligible SPK-licensed valuation companies.
Valuation reports used for Tapu transactions have a 12-month validity period.
Significant changes to a property’s legal or registered status may require a new valuation before the 12-month period expires.
The actual physical condition of a property must be properly considered.
Legal and existing gross areas are distinguished.
Building and construction irregularities can affect the valuation process.
Additional requirements apply to properties under construction.
Reports must contain photographs and auditable market comparables.
Title deed and architectural information must correspond with the actual property.
Web Tapu and TADEBİS play a central role in the electronic valuation process.
It is important to understand that these Turkey Citizenship Laws Latest Changes primarily concern property valuation procedures. They should not be interpreted as a complete list of all requirements for obtaining Turkish citizenship through real estate investment.
Applicants should also review the applicable Turkish citizenship legislation, implementation regulations, investment requirements, and other relevant administrative procedures when assessing a citizenship application.
What Should Foreign Buyers Check Before Purchasing Property in Turkey?
For anyone considering Turkish real estate investment in 2026, the updated valuation rules make pre-purchase due diligence particularly important.
Before proceeding with a transaction, buyers should consider verifying:
The property’s title deed and registration information.
The legal status of the building and unit.
The property’s actual physical condition.
Legal and existing gross areas.
Construction permits and project status.
Any easements, encumbrances, or registry annotations.
The valuation company’s eligibility.
The valuation report’s date and validity.
The relationship between the purchase price and professionally assessed market value.
Whether the property meets the applicable requirements for the intended citizenship application.
Understanding the Turkey Citizenship Laws Latest Changes can help foreign investors and their advisors navigate the valuation stage more effectively and reduce the risk of delays caused by discrepancies in property documentation.
Expert Guidance for Turkish Citizenship in 2026
The latest changes to Turkey’s property valuation procedures demonstrate the importance of carefully reviewing real estate documentation before purchasing a property for citizenship purposes.
The 2026 update does not, by itself, establish every requirement for Turkish citizenship. Instead, it provides an updated framework for valuation reports and related property transactions.
For this reason, foreign investors should evaluate the property, title deed, construction status, valuation report, and citizenship requirements as interconnected parts of the overall process.
The 4K Group team provides guidance and support for foreign investors throughout the real estate acquisition and Turkish citizenship application process, including assistance with property evaluation, documentation, and transaction procedures.
Official Sources
General Directorate of Land Registry and Cadastre (TKGM) — Circular No. 2024/2 and its September 2026 amendment.
Turkish Appraisers Association (TDUB) — Information regarding the September 29, 2026 amendment.
Memurlar.net — Turkish media coverage regarding the removal of the GEDAŞ requirement for property-based citizenship transactions.
Turkey Citizenship Laws Latest Changes should therefore be viewed in the broader context of Turkey’s real estate and citizenship framework. Foreign investors should verify the latest official requirements before making an investment or beginning a citizenship application.
