Payment of Taxes on an Undivided Title Deed

What the service involves

Once your application to the Council of Ministers has been considered, there are two ways to proceed:

1. Title deed transfer. If the developer has obtained separate title deeds, the title deed must be transferred within 12 months. Read more: title deed transfer in Northern Cyprus.
2. Payment of taxes on an undivided title deed. If the developer's title deed has not been divided, the remaining taxes must be paid within 75 working days.

You can check the decision date by scanning the QR code on your application to the Council of Ministers. If the application was submitted in the old format, you need to confirm the date with the ministry or your lawyer.

Read more about the application: submitting an application to the Council of Ministers.

How much you need to pay

The amount needs to be confirmed: it depends on when your sale and purchase agreement was registered and whether you qualify for any government tax relief currently in effect. Here, tax relief means a reduction in the tax on the transfer of ownership.

For example, from 6 October 2026 to 5 January 2027, the following ownership transfer tax rates apply:

• 4% for the first property;
• 5.5% for the second;
• 6% for the third.

Stamp duty is paid separately and is the same for all three tax rates. The amount depends on when the sale and purchase agreement was registered:

• 0.5% if the agreement was registered within 30 days;
• 1% if the agreement was registered after 30–60 days;
• 1.5% if the agreement was registered after more than 60 days.

Why it is not always straightforward

Unfortunately, not all land offices accept unilateral tax payments without the developer's participation:

• In İskele, you can go to the land office and pay the taxes unilaterally even if you are paying in instalments or still owe money to the construction company.
• In Girne, Famagusta and Güzelyurt, this is not possible. The developer must participate in the payment.

The Lefkoşa land office does not accept unilateral payments either. However, relatively few properties there are owned by foreigners, so it is best to confirm the position. Rules change, so always check the current procedure.

The developer is willing to participate only when the client no longer owes them anything. Many developers refuse to pay taxes at this stage at all, saying that they will pay their taxes once the title deeds have been divided.

What the decision depends on

To approach this issue properly, several factors need to be established:

1. When your sale and purchase agreement was registered.
2. Whether you can pay the tax within the 75-working-day deadline. If not, you will need to obtain an extension through the ministry.
3. Which land office is responsible and whether it allows unilateral tax payments.
4. Whether your developer is willing to pay the taxes due on their side at the Girne, Famagusta or Güzelyurt land offices if, for example, you have no outstanding debt to the developer.

What is included in the service

The service is provided on a turnkey basis and includes:

• liaising with the developer, if necessary;
• property valuation;
• payment of taxes;
• support for the client throughout the process.

If necessary, we can arrange a power of attorney as a separate service so that everything can be done without your presence.

We then monitor the division of the title deed so that we can arrange the title deed transfer for you. The title deed transfer is charged separately.

This is a complex matter. You can book a separate consultation with our DeJure Consulting specialists to discuss your particular case.