The Ministry of Treasury and Finance has entered a new era in which it can more closely monitor the differences between the advertised price and the actual sales or rental price in the real estate market. With the Tax Procedure Law General Communiqué No. 595 published in the Official Gazette No. 33361 dated September 5, 2026, the notification system for online advertisements was rearranged. According to the new regulation, websites and social network providers will electronically notify the Revenue Administration of the published advertisements along with the internet address of the published advertisements, the name, surname or company title of the person posting the advertisement, TR ID number, foreign identification number or tax identification number and the specified information regarding the advertisement. Notifications will be made monthly and information for a month will be sent to the Revenue Administration by 23.59 on the last day of the following month.
ALL UNDER RECORD
The most striking aspect of the regulation for the real estate market is that internet advertisements have become part of a comprehensive digital data set that can be used in tax audits. For example, listing a house for sale on the website for 8 million TL, then reducing the price to 7.5 million TL and selling the property at a much lower price in the title deed may lead to an examination of inconsistencies that may occur between different records.. Similarly, the prices stated in rental housing advertisements can be compared with the rental income declared by the property owner. Thus, the information on advertising sites; It can be evaluated together with land registry records, bank transactions and tax returns. This will expand the data set available to the Ministry of Finance, especially in detecting tax losses such as low-priced title deed declaration and incomplete rental income declaration.
INCREASE IN THE FIRST 7 MONTHS
The scope of digital auditing extends to a very large market. According to TUIK data, 823 thousand 119 houses were sold across Türkiye in the January-July period of 2026. Of these, 264 thousand 16 were first-hand houses and 559 thousand 103 were second-hand houses. In the same period, 102 thousand 261 workplaces were sold. Thus, the total sales in residences and workplaces alone in the first 7 months of the year reached 925 thousand 380.. In July, 123 thousand 603 residences and 16 thousand 733 workplaces changed hands. The share of second-hand houses in total house sales was 65.6 percent.
THE SYSTEM IS NOT NEW
Reporting internet advertisements to the Revenue Administration is not a completely new practice. The system was first created with the Communiqué No. 538, published on May 31, 2022.. Communiqué No. 595, which entered into force on September 5, 2026, rearranged the scope of the notification obligation and the rules to be applied for service providers, following the decisions of the Council of State and Tax Case Chambers.
