Buyer legal guide · Core title distinction
Government Tapu vs. developer contract
The single biggest structural divide in Kurdistan real estate: state-registered Form 25 title deeds versus developer office agreements (Grêbestî Kompanya).
- Tapu registration
- ~3%
- Of state-assessed value
- Developer transfer fee
- $500 – $3.5k+
- Or 1% – 2% private schedule
- Off-plan lock-up
- 30% – 50%+
- Paid before resale assignment
- State stamps & checks
- $250
- Typical Tapu office stamps
Two apartments sitting across the street from each other in Erbil can carry completely different legal titles. One trades on an independent Government Tapu (Form 25) registered at the Ministry of Justice’s Real Estate Registration Directorate. The other trades on a Developer Company Contract (Grêbestî Kompanya) inside a private sales office. Knowing which document you are buying—and what it costs to transfer—is the foundation of safe investing in Kurdistan.
Form 25 Tapu versus Grêbestî Kompanya at a glance
| Question | Government Tapu (Form 25) | Developer Contract (Grêbest) |
|---|---|---|
| Who registers it | Real Estate Registration Directorate (Tapu office), KRG Ministry of Justice. Form 25 title in your name. | The developer’s own sales administration. Your name replaces the seller’s on the company sales agreement (Grêbestî Kompanya). |
| What you own | Absolute, state-backed ownership of the subdivided villa or apartment (Mulk Sirf). | A contractual right against the developer until the unit’s own Tapu is subdivided from the project’s Master Tapu. |
| Transfer cost | ~3% of the government-assessed value (often 70% – 90% of the contract price), customarily split buyer/seller, plus stamps and clearances. | Private name-change fee of $500 – $3,500+ flat, or 1% – 2% of contract value. Not set by any state schedule. |
| What can block it | Encumbrances or unpaid municipal and tax clearances on the deed. | Overdue installments, unpaid service, generator or Runaki bills (no NOC), and lock-ups requiring 30% – 50%+ paid before any assignment. |
| Verify by | Non-Encumbrance Certificate from the issuing Tapu office before any deposit. | The developer’s Master Tapu and KBI licence, the original contract chain and a written Compound NOC. |
In a Government Tapu (Form 25 — Mulk Sirf) transaction, ownership is governed alongside Iraq’s Real Estate Registration Law No. 43 of 1971 and KRG regional amendments. Once registered, your title does not depend on the original developer remaining solvent or cooperative.
In a Developer Contract (Grêbest) transaction, the underlying land sits under one Master Tapu held under Kurdistan Investment Law No. 4 of 2006. Until the developer completes construction, satisfies municipal conditions, and subdivides the Master Tapu into individual unit deeds, you hold a contractual claim against the developer rather than an individual state deed.
Name-change fees, lock-ups and subdivision traps
- Assessed value vs. contract price on Tapu: At the state Tapu office, the ~3% registration tax is calculated on the government committee’s assessed valuation—often 70% to 90% of the market price—and is customarily split between buyer and seller unless negotiated otherwise. (Select older compound schedules sometimes cite 2%–3% depending on valuation brackets.)
- Installment lock-ups (30%–50%+): Off-plan contracts routinely forbid resale until the first buyer has paid 30% to 50% or more of the purchase price. Buying into a pre-lock-up unit via an informal “side contract” outside the developer’s registry leaves the buyer legally exposed.
- Unpaid dues block the NOC: Even on Tapu-ready compounds, compound management will refuse the No Objection Certificate (NOC) if monthly service charges, diesel generator Amperes, or Runaki electricity balances remain unpaid.
- Subdivision timeline uncertainty: If a seller claims “Tapu is coming next month,” verify directly with the developer and the Tapu Directorate whether subdivision files have actually been lodged and approved.
Five-step verification sequence before any deposit
| Step | For a Government Tapu unit | For a Developer Contract (Grêbest) unit |
|---|---|---|
| 01 · Confirm the root title | Obtain the current Form 25 deed copy and match plot/unit number and owner ID. | Inspect the developer’s single Master Tapu and KBI Investment Licence to confirm unencumbered land ownership. |
| 02 · Check encumbrances & arrears | Pull a Non-Encumbrance Certificate from the issuing Tapu Directorate to confirm no court freeze or bank lien. | Request a written statement from the developer’s finance desk showing exact installments paid, remaining balance, and lock-up status. |
| 03 · Secure Compound NOC | In gated compounds (such as Dream City or Italian City), clear monthly fees and utilities for the Compound NOC. | Mandatory internal NOC from compound management confirming zero arrears on service charges, generator Amperes, or Runaki bills. |
| 04 · Fix transfer fees in writing | Estimate ~3% of government-assessed value (70%–90% of price) + ≈ $250 stamps; agree 50/50 split or buyer-paid. | Confirm the developer’s exact administrative name-change fee ($500–$3,500+ or 1%–2%) and who pays it. |
| 05 · Execute & register | Sign in person or via Special POA (Wakalay Taybat) at the Tapu office; settle USD funds simultaneously. | Cancel seller’s contract and issue new contract in buyer’s name inside the developer’s commercial administration office. |
Use the Acquisition & Net USD Yield Calculator to toggle between Ready Government Tapu and Secondary Resale via Developer Office Contract Assignment and see the exact upfront cash impact on your target budget.
How title status looks across five real developments
| Development | Entry band (USD) | Service fee | Title track in practice |
|---|---|---|---|
| Dream City | $750k – $1.65M+ | $120 – $300 / mo | Independent Government Tapu; benchmark for ready-cash villa liquidity. |
| Italian City | $240k – $490k | $65 – $95 / mo | Independent Tapu plus mandatory Compound NOC on resale. |
| Empire World | $130k – $2.2M+ | $100 – $250 / mo | Delivered phases split between Tapu units and Company Transfer units—verify per apartment. |
| Erbil Boulevard | $85k – $240k+ | $90 – $160 / mo | Trades on Developer Contract (Grêbest); model name-change fee and NOC. |
| Pavilion by Rams | $135k – $2.5M+ | $150 – $400+ / mo | Phased off-plan Developer Contract under Master Investment licence; Tapu follows handover. |
Frequently asked questions
What is a Government Tapu (Form 25) in Kurdistan?
Form 25 (Mulk Sirf) is an independent, state-backed title deed registered in your name at the Real Estate Registration Directorate (Tapu Office) under the KRG Ministry of Justice, governed alongside Iraq’s Real Estate Registration Law No. 43 of 1971 and regional amendments.
Is a Developer Company Contract (Grêbestî Kompanya) legal?
Yes. In off-plan towers and newer master-planned compounds built on a single Master Tapu under Kurdistan Investment Law No. 4 of 2006, buyers hold a developer company sales contract until municipal subdivision creates individual unit deeds. However, your legal protection depends heavily on the developer’s Master Tapu status, KBI licence, and contract terms.
How much does a developer charge to transfer a company contract on resale?
Unlike state Tapu registration (~3% of assessed value), private developer name-change fees are not fixed by law. Across Erbil and Sulaymaniyah, developers typically charge $500 to $3,500+ flat, or 1% to 2% of the contract value, and require an internal No Objection Certificate (NOC) first.
What is a lock-up clause on an off-plan developer contract?
Many developers prohibit secondary resale or contract assignment until a set share of the unit price—commonly 30% to 50% or more—has been paid. If the seller has not reached that threshold, the developer office will block the transfer.
When a mixed development like Empire World has both Tapu and company contract units, how do I know which one I am buying?
Never assume from the project name alone. Ask to see the exact unit’s Form 25 Tapu deed (and verify it with a Non-Encumbrance Certificate at the Tapu office) or confirm in writing with the developer’s legal department whether that specific tower phase still trades on a company contract.
Private consultation
Want us to verify a unit’s title track before you negotiate?
Send us the development name and unit reference. We check whether it sits on an individual Tapu or a company contract, confirm any developer name-change fee, and arrange independent legal verification.
Request received
Your reference is KRG-0000-0000. Keep it for any follow-up.
What happens next
- An Erbil advisor reviews your brief and checks title status on the projects you named, within one working day (Sun–Thu, 09:00–18:00 AST (UTC+3)).
- You receive a first shortlist or verification note on WhatsApp or email, with USD prices, fees and the title track of each unit.
- We arrange viewings in person or by live video, and line up independent legal checks before any deposit.
