Property Tax in Turkey: Payment and Calculation *2025

Property tax is one of the significant revenue sources for local governments in Turkey that must be paid regularly each year. According to Property Tax Law No. 1319, this tax is applied at different rates for buildings, lots, and lands.

In 2025, when significant changes were made for taxpayers, both tax rates and valuation calculations have been updated.

In this article, we will examine the basic information about real estate property tax for 2025, payment processes, exemption conditions, and calculation methods.

 

What is Property Tax?

Property tax is a type of tax collected on immovable properties within the borders of Turkey. This tax, regulated by Property Tax Law No. 1319, is one of the important revenue sources for local governments. The tax covers buildings, lots, and lands. This tax is paid to municipalities twice a year in May and November.

Scope of Property Tax

Property tax scope includes all fixed constructions both on land and water, regardless of their building material. However, floating pools, mobile homes, tents, and structures that can be attached to and pulled by vehicles are not considered buildings and thus are not subject to property tax. Under land tax, lots that have been parceled by municipalities within municipal boundaries are evaluated.

Property Tax Taxpayers

Property tax must be paid by the owner of the building or land, the usufruct right holder if any, or those who possess the property as an owner if neither exists. Taxpayers must submit a property tax declaration to the municipality where the property is located.

 

 

 

Property Tax Payment Processes

a. Payment Periods and Dates

Property tax payments are made in 2 installments per year. The first installment payment is made during March, April, and May, while the second installment payment is made in November. The payment deadlines have been set as May 31, 2025 and November 30, 2025.

b. Payment Methods

There are various payment channels available for property tax payments. Taxpayers can make their payments through the relevant municipality’s cashier, e-municipality system, internet banking, or PTT branches. Tax debt inquiry and payment transactions can also be performed through the E-Government system.

c. Penalties for Late Payment

In case of late payment of property tax, a late payment charge is applied. Effective from May 21, 2024, the late payment charge rate has been set at 4.5%. This rate is calculated for each month of delay and added to the tax amount.

 

Property Tax Exemptions

a. Persons Eligible for Exemption

Property tax exemption is provided for certain social groups in Turkey. This includes persons with no income, retirees, veterans, spouses and children of martyrs, and disabled persons. Additionally, residential properties owned by state institutions, municipalities, universities, and the Housing Development Administration are exempt from tax.

b. Exemption Conditions

Certain basic conditions must be met to benefit from the exemption. First, the property must be less than 200 square meters. The person benefiting from the exemption must not have another property registered in their name, and the property in question must not be used as a summer house. Additionally, proof of permanent residence in the property is important.

c. Exemption Application Process

The exemption application is made to the municipality where the property is located. The application requires a petition, ID photocopy, title deed copy, and documents showing income status as applicable. After application, tax refunds can be requested for payments made up to 5 years back.

 

Property Tax Calculation

a. Tax Value Calculation Method

Property tax calculation is based on the property’s market value. For 2025, the tax values of existing taxpayers are determined by increasing the 2024 values by 21.965%. Fractions up to 1,000 TL in the calculated amounts are not taken into account.

b. Sample Calculations

For example, a residence with a property tax value of 700,000 TL in 2024 will have its 2025 property tax value calculated as follows: 700,000 TL + (700,000 x 21.965%) = 853,755 TL. The fraction up to 1,000 TL is dropped, making it 853,000 TL. In metropolitan areas, tax is calculated at a rate of 0.2% on this value.

c. Valuable Housing Tax Calculation

For 2025, valuable housing tax applies to residences valued above 15,709,000 TL. Tax rates increase progressively:

• 0.3% for the portion exceeding 15,709,000 TL up to 23,564,000 TL
• 0.6% for the portion up to 31,421,000 TL
• 1.0% for the portion exceeding 31,421,000 TL

 

Property Tax Declaration

a. Declaration Obligation

Property tax declaration is a mandatory notification that must be made following property acquisition. Property owners have a declaration obligation for each new property purchase. A tax loss penalty may be applied for properties that are not declared or declared late. Especially for newly constructed buildings, a declaration must be submitted within the fiscal year following the completion of construction.

b. Required Documents

A series of official documents must be prepared for property tax declaration. These include the property owner’s ID photocopy, title deed photocopy, building permit and occupancy permit, property declaration form, and floor easement document if applicable.

Additionally, for legal entities, a tax plate and signature circular are also required. It is important that all these documents are up-to-date and certified.

c. Declaration Process and Method

The declaration process can be carried out in two different ways: In-person application to the relevant municipality or online application through the e-municipality system. Transactions can be completed by logging into the e-municipality system using a Turkish ID number or registration number. After the declaration process, the assessment procedures must be completed within 30 days.