New Tenant Rent Index Guide: The New Tenant Rent Index is a market indicator for rents in newly formed rental relationships in its dataset; use it to read rent dynamics, not to price one unit without local comparables. TCMB introduced the New Tenant Rent Index as an indicator of current price developments in the rental housing market for newly contracted rents, using housing valuation-report data.
Lease, occupancy and payment evidence
A dispute, eviction undertaking or arrears should never be inferred from one party’s statement: inspect the original instrument, its date and signing circumstances, actual bank payment evidence and any existing court, mediation or enforcement record. A lease file should prove the current relationship, not merely preserve an old contract copy. Match landlord, tenant, property, start date, term, rent, payment dates, deposit, amendments and notices to actual occupancy and payment records. Turn the review topic into provable facts: identity, date, amount, registry status, document or technical condition.
The Turkish Code of Obligations has special rules for residential and roofed-workplace leases; where security is required, Article 342 limits it to three months’ rent and regulates how monetary security is held. An error here can change who has possession rights, the valid security/deposit position, eviction risk, or net income after dispute and costs. Rental disputes entered mandatory pre-litigation mediation from 1 September 2023, subject to specified procedural exceptions. For each fact use a source capable of proving it and link the result to its effect on purchase, ownership or cost.
Payment trail and beneficiary proof
TKGM also has specific foreign-exchange purchase-document instructions for foreign transactions where they apply, so not every bank receipt serves the same legal purpose. Preserve the transfer order, bank confirmation, posting evidence and a reference linking the transfer to the exact instalment. Turn the review topic into provable facts: identity, date, amount, registry status, document or technical condition. Keep a reservation deposit, sale price and brokerage commission separate, and never replace an auditable banking trail with an oral confirmation.
The payment path is part of transaction due diligence, not a separate bookkeeping step. Match beneficiary name, bank account, currency, amount and transfer reference to the contract and to the seller or properly authorised recipient, and independently verify any change in payment instructions before sending funds. A request to use a new account, a third party or a route outside the agreed structure is a stop signal until authority and reason are resolved. An error here can change who has possession rights, the valid security/deposit position, eviction risk, or net income after dispute and costs. For each fact use a source capable of proving it and link the result to its effect on purchase, ownership or cost.
Taxes that depend on year and owner status
Keep returns, receipts and cost evidence because they affect both verification and resale analysis. A property tax file is not proved by one receipt. Turn the review topic into provable facts: identity, date, amount, registry status, document or technical condition. Municipal property tax depends on the tax value, property category and location, and GİB states that values calculated for 2026 are subject to a specific cap relative to 2025 values; obtain the current value and debt position from the competent municipality when it matters rather than carrying an old figure into a new year.
Rental income is governed separately by GİB rules, so distinguish rent actually received, deductible expenses, the chosen expense method and the resident/non-resident position of the owner. On exit, disposal of certain real property within five years of acquisition can fall under value-increase gain rules of the Income Tax Law, subject to the owner’s circumstances and statutory exceptions. An error here can change who has possession rights, the valid security/deposit position, eviction risk, or net income after dispute and costs. For each fact use a source capable of proving it and link the result to its effect on purchase, ownership or cost. For each fact use a source capable of proving it and link the result to its effect on purchase, ownership or cost. Read this evidence together with the “Payment trail and beneficiary proof” review before relying on the conclusion.