Foreign citizens may purchase land and property in Turkey in their own names. Properties within the military zones or outside the boundaries of the municipalities can not be purchased. In any subsequent sale of the property the proceeds can be transferred out of Turkey. The property may be rented out to others. There is an annual property tax for private buildings.
All properties are subject to re-evaluation every four years for taxing purposes.
Different regulations apply when property is purchased for business and investment purposes which are connected to tourism.