a. Withholding: It is paid by the seller to the tax office during the title deed transfer. In the case of non-profit, withholding tax is 2.8%, although it is 3.5% in current practice. Note: A one-time withholding tax exception is applied to each person for land and residence. Although the withholding tax is 6.25% in case of profit, it is paid at the rate of 4% during the transfer. b. Value Added Tax (VAT): VAT rate in VAT cases is 5%, it is paid by the buyer to the tax office to the seller before the transfer is made by the seller. In cases where the seller is not profitable, VAT is not applied to individual sales. c. Title Deed Transfer Fee: It is paid by the buyer to the title deed office during the transfer. Although the title deed fee is 6%, it is applied once as 3% for the land and residence. Different taxes are applied in transfers made through grants: Parent-child grants 0.2% spousal 0.4% grandparents 0.4% + withholding tax. D. Stamp Stamp: Within 21 days after the two parties sign the sales contract, the buyer receives 0.5% postage to the tax office and the contract is registered in the Land Registry, thus guaranteeing the buyer’s right of ownership. .