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Law No. 7587 on the Amendment of Certain Laws was published in the Official Gazette No. 33297 dated 1 July 2026 and entered into force. This regulation, an omnibus law by nature, amends numerous laws, including the State Tender Law, the Tax Procedure Law, the Forest Law, the Highway Traffic Law, and the Value Added Tax Law.
In terms of real estate law, the most significant innovation is the introduction of the option of installment payment in the sale by tender of immovable properties belonging to municipalities and special provincial administrations: at least 25% of the sale price is paid up front, with the remainder payable over a maximum of two years in 12 installments. In addition, the electronic notification system of tax offices has been re-regulated, the vehicle registration notification period has been extended from 3 business days to 15 business days, and the term of a VAT exemption relating to the earthquake region has been extended to the end of 2028.
What Is Law No. 7587?
Law No. 7587 is defined as an omnibus law that amends not a single subject but several laws at once. Published in the Official Gazette No. 33297 dated 1 July 2026, the Law contains provisions concerning public personnel, the press, financial markets, and professional organizations, as well as regulations that directly concern property owners, those wishing to acquire property, vehicle buyers, and taxpayers.
Article 18 of the Law entered into force to be applied as of 31/12/2025, while all its other articles entered into force on its publication date of 1 July 2026. This article examines the provisions of the Law that stand out in terms of real estate and tax practice, together with their article references. Read together with our guides on Law No. 7584 and Law No. 7579, which cover legislative amendments, the 2026 picture of real estate legislation can be seen in an integrated manner.
Installment Sale of Municipal and Special Provincial Administration Properties (State Tender Law No. 2886, Additional Article 1)
By Article 15 of Law No. 7587, Additional Article 1 titled "Sale of local governments' immovable properties" was added to the State Tender Law No. 2886. With this provision, the ability to pay the sale price of immovable properties belonging to special provincial administrations, municipalities, and the local administration unions they establish either up front or in installments has for the first time been given an explicit legal basis. In Turkish law, installment payment in the sale by tender of municipal immovable properties is now a statutory option regulated in Additional Article 1 of Law No. 2886.
This change carries the potential to broaden participation in municipal property sale tenders. In cities such as Antalya, where property values remain high, participation in tenders will in practice become easier for buyers who cannot pay the full price up front but have a regular payment capacity.
Conditions of Installment Payment
Installment payment does not apply automatically; two preconditions must be met together. First, that the sale price may be paid in installments must be expressly stated in the tender announcement; second, the bidder to whom the tender is awarded must request installment payment. In that case, the payment plan is drawn as follows in the law:
— At least 25% of the sale price is paid up front.
— The remaining amount is paid over a maximum of two years and in a maximum of 12 installments, together with statutory interest.
— The method of payment, installment term, and number of installments are indicated in the tender announcement.
— Installments not paid when due are collected together with interest at the rate of the late-payment surcharge calculated under Article 51 of Law No. 6183.
Transfer of Title: Bank Letter of Guarantee or Statutory Mortgage
In an installment sale, whether the buyer can immediately obtain the title depends on the security they provide. If a definite and open-ended bank letter of guarantee covering the entire remaining amount together with statutory interest and contractual receivables is provided after deducting the down payment, or if a statutory mortgage in favor of the administration is established on the property under the provisions of the Turkish Civil Code No. 4721, the property is transferred to the buyer's name in the land registry.
If a letter of guarantee cannot be provided or a statutory mortgage cannot be established, the title is not transferred until all installments have been paid. In this case, the buyer acquires ownership of the property only after paying the last installment; in the interim, ownership remains with the administration.
What Happens If the Installments Are Not Paid?
The law divides the consequences of default into two, according to whether the title has been transferred. If ownership has not yet been transferred, in the event that the buyer fails to fulfill their obligations, the portion of the collected amounts corresponding to the provisional guarantee taken during the tender is recorded as revenue for the administration; the remaining amount is returned to the buyer in full. If ownership has been transferred, the administration collects the remaining debt together with interest by converting the letter of guarantee into cash or by pursuing enforcement through the conversion of the mortgage into cash.
In addition, in sale, lease, exchange, and limited real right establishment tenders, a provisional guarantee of up to 30%, not being less than 3%, of the estimated value of the property may be taken. The authority to determine the procedures and principles for the application of the article has been given to the Ministry of Environment, Urbanization and Climate Change. It should not be forgotten that care must be taken in reflecting the tender price in the title deed; the sanctions for understating the price are examined in detail in our guide on understating the sale price in the title deed.
Electronic Notification Re-Regulated in the Tax Procedure Law (TPL 107/A)
By Article 9 of Law No. 7587, Article 107/A of the Tax Procedure Law No. 213 has been entirely rewritten. Under the new regulation, in notifications to be made by tax offices, the taxpayer groups listed below are required to use the electronic notification system established by the Ministry of Treasury and Finance:
1. Corporate income tax payers,
2. Income tax payers taxed on a real basis due to their commercial, agricultural, and professional earnings,
3. General partnerships and ordinary limited partnerships,
4. Natural and legal persons and entities without legal personality in whose name registration is made upon the first acquisition of goods subject to registration and listed in Schedule (II) attached to the Special Consumption Tax Law (for example, automobiles).
The fourth group concerns a broad audience in practice: anyone who buys a new vehicle and has it registered in their name will be included in the electronic notification system, regardless of the type of tax liability. Those outside the scope may voluntarily join the system if they so request. There is no requirement for the disabled with a disability rate of 90% or above.
Exit from the system has also been clarified by law: legal persons registered in the trade registry are removed from the system on the basis of the date on which the registry record is deleted, and natural persons on the basis of the date of death or of the declaration of absence. The legal importance of electronic notification is great; in time-bound procedures such as a tax penalty notice, the notification date determines the start of the litigation and reconciliation periods. Taxpayers who do not regularly check their e-notification address may face the risk of forfeiture periods passing without their awareness.
Vehicle Registration Notification Period Extended from 3 Business Days to 15 Business Days
By Article 16 of the Law, the phrase "three business days" in Article 20 of the Highway Traffic Law No. 2918 has been changed to "fifteen business days." Thus, the period allowed for notification in the sale and transfer of vehicles subject to mandatory registration has been increased fivefold. In practice, this is expected to prevent administrative fines arising from notifications not made in time after a notary sale. For other important 2026 changes concerning vehicle owners, see our article on the 2026 changes to compulsory traffic insurance and depreciation.
Amendment to the Forest Law: Permits for Care and Rehabilitation Centers
By Article 4 of Law No. 7587, the phrase "care and rehabilitation centers for disabled and elderly individuals" was added after the phrase "belonging to the State" in the third paragraph of Article 17 of the Forest Law No. 6831. Article 17/3 of the Forest Law is the fundamental provision governing the permits that may be granted in the public interest in state forests; with the amendment, care and rehabilitation centers have also been added to the types of facilities for which such a permit may be granted.
Permits relating to immovable properties within the forest regime, and ownership and allocation disputes, constitute a technical field; the safeguards introduced for owners of immovable properties whose title deeds are affected due to forest delimitation are addressed in our guide on Additional Article 22 of Law No. 7584.
VAT Changes: Earthquake Region Exemption Extended to 2028
By Article 18 of the Law, the phrase "31/12/2025" in provisional Article 45 of the Value Added Tax Law No. 3065 has been changed to "31/12/2028." Provisional Article 45 grants a VAT exemption for the deliveries and services relating to the construction of housing and public buildings to be donated by foreign state institutions and organizations to general-budget public administrations in the region affected by the Kahramanmaraş-centered earthquakes; the exemption period has thus been extended by three years. This article was put into force to be effective as of 31/12/2025; that is, the extension of the period operates retroactively and without interruption.
In addition, by Article 17, taxi operators who benefit from the revenue-based earnings determination method pursuant to the provisional article added to the Income Tax Law have also been included in the scope of the exemption in subparagraph 17/4-a of the VAT Law; the repeated exemption under 20/B relating to social content producers has been preserved.
Prominent Changes of Law No. 7587 (Table)
| Amended Law | Change | Previous Situation | New Situation |
|---|---|---|---|
| State Tender Law No. 2886 (Additional Art. 1) | Installments in the sale of municipal/special provincial administration property | There was no legal basis; up-front payment was the rule | At least 25% up front, remainder in a maximum of 2 years / 12 installments + statutory interest |
| Tax Procedure Law No. 213 (Art. 107/A) | Electronic notification requirement | Scope rested on secondary legislation | Mandatory groups listed in the law; those registering on first vehicle acquisition added |
| Highway Traffic Law No. 2918 (Art. 20) | Vehicle sale/transfer registration notification | 3 business days | 15 business days |
| Forest Law No. 6831 (Art. 17/3) | Facilities for which a permit may be granted in a state forest | Care centers were not listed | Care/rehabilitation centers for the disabled and elderly added |
| VAT Law No. 3065 (provisional Art. 45) | VAT exemption for donated construction in the earthquake region | Was to end on 31/12/2025 | Extended to 31/12/2028 (effective as of 31/12/2025) |
The Significance of the Changes for Those Wishing to Acquire Property
The installment option in municipal tenders means the extension to local governments of the installment model already known in the National Real Estate practice for the sale of public properties. That said, the legal consequences of installment purchase differ from an up-front purchase: making the transfer of title conditional on a security requirement, the establishment of a statutory mortgage, the recording of the guarantee as revenue in the event of default, and the running of interest under Law No. 6183 are elements that must be carefully assessed before entering the tender. Examining the tender specification, the installment plan, and the title deed record together, and fulfilling contractual obligations on time, play a decisive role in this process. Around Antalya, local governments' property sale tenders are announced regularly, and the compliance of the announcements with the procedure under Law No. 2886 must be separately reviewed in each specific case.
