{"id":26458,"date":"2025-02-13T00:40:27","date_gmt":"2025-02-12T21:40:27","guid":{"rendered":"https:\/\/ozansoylu.av.tr\/?p=26458"},"modified":"2025-02-13T00:40:27","modified_gmt":"2025-02-12T21:40:27","slug":"property-tax-in-turkey-how-to-pay-and-how-to-calculate","status":"publish","type":"post","link":"https:\/\/ozansoylu.av.tr\/en\/property-tax-in-turkey-how-to-pay-and-how-to-calculate\/","title":{"rendered":"Property Tax in Turkey: Payment and Calculation *2025"},"content":{"rendered":"

Property tax<\/strong> 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<\/strong> for buildings, lots, and lands.<\/p>\n

In 2025<\/strong>, when significant changes were made for taxpayers, both tax rates and valuation calculations have been updated<\/strong>.<\/p>\n

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

 <\/p>\n

What is Property Tax?<\/h2>\n

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

Scope of Property Tax<\/h3>\n

Property tax scope includes all fixed constructions<\/strong> 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<\/strong>, lots<\/strong> that have been parceled by municipalities within municipal boundaries are evaluated.<\/p>\n

Property Tax Taxpayers<\/h3>\n

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

 <\/p>\n

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2025 Property Tax Valuation Rates<\/h2>\n

a. Valuation for Continuing Taxpayers from 2024<\/h3>\n

The 2025 tax values of buildings, lots, and lands for taxpayers continuing from 2024 will be calculated by increasing the 2024 tax values by 21.965%<\/strong>. This rate is half of the revaluation rate set for 2024 (43.93%<\/strong>).<\/p>\n

b. Valuation for New Taxpayers in 2025<\/h3>\n

For those becoming new taxpayers in 2025, the valuation calculation is made considering the cumulative increase rates of previous years. This calculation method is designed to reflect the current value of the real estate more accurately. The calculation is performed in three stages:<\/p>\n

First, an increase of 61.465%<\/strong> determined for 2022 is applied. This first increase is the highest rate that updates the basic value of the real estate. Then, a second increase of 29.23%<\/strong> determined for 2023 is applied to this updated value. Finally, the resulting value is increased by 21.965%<\/strong> determined for 2024 to reach the final value.<\/p>\n

Let’s explain with an example calculation: For a property worth 1,000,000 TL<\/strong> in 2022:<\/p>\n

    \n
  • First stage: 1,000,000 + (1,000,000 \u00d7 0.61465) = 1,614,650 TL<\/strong><\/li>\n
  • Second stage: 1,614,650 + (1,614,650 \u00d7 0.2923) = 2,086,610 TL<\/strong><\/li>\n
  • Final stage: 2,086,610 + (2,086,610 \u00d7 0.21965) = 2,545,020 TL<\/strong><\/li>\n<\/ul>\n

    This gradual increase system ensures that properties that haven’t been valued for a long time are valued appropriately according to current market conditions.<\/p>\n

    c. Valuable Housing Tax Valuation Rates<\/h3>\n

    The threshold determined for valuable housing tax to be applied in 2025 has been set at 15,709,000 TL<\/strong>. Progressive tax rates<\/strong> are applied for residences above this amount.<\/p>\n<\/div>\n<\/div>\n<\/div>\n

     <\/p>\n

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    Property Tax Rates (2025)<\/h2>\n

    a. Tax Rates for Residences<\/h3>\n

    The property tax rate for buildings used as residences has been set at 0.1%<\/strong>. This rate is calculated based on the property’s market value<\/strong>. Additionally, a separate taxation system is applied for residences falling under valuable housing tax, which exceed 15,709,000 TL<\/strong>.<\/p>\n

    b. Tax Rates for Commercial Properties<\/h3>\n

    The property tax rate applied for commercial properties and buildings used for other purposes is 0.2%<\/strong>. This rate applies to all buildings used for commercial<\/strong>, industrial<\/strong>, and other purposes.<\/p>\n

    c. Tax Rates for Lots and Lands<\/h3>\n
      \n
    • Lots<\/strong>: Property tax rate is 0.3%<\/strong><\/li>\n
    • Lands<\/strong>: Property tax rate is 0.1%<\/strong><\/li>\n<\/ul>\n

      These rates are applied uniformly regardless of the lot or land’s location, usage type, and zoning status.<\/p>\n

      d. Rates Applied in Metropolitan Areas<\/h3>\n

      For properties located within metropolitan municipality boundaries in Turkey, the above rates are applied with a 100% increase<\/strong>.<\/p>\n

      Tax rates in metropolitan areas:<\/p>\n

        \n
      • Residences<\/strong>: 0.2%<\/li>\n
      • Commercial Properties<\/strong>: 0.4%<\/li>\n
      • Lots<\/strong>: 0.6%<\/li>\n
      • Lands<\/strong>: 0.2%<\/li>\n<\/ul>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n

         <\/p>\n

        Property Tax Payment Processes<\/h2>\n

        a. Payment Periods and Dates<\/h3>\n

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

        b. Payment Methods<\/h3>\n

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

        c. Penalties for Late Payment<\/h3>\n

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

         <\/p>\n

        Property Tax Exemptions<\/h2>\n

        a. Persons Eligible for Exemption<\/h3>\n

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

        b. Exemption Conditions<\/h3>\n

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

        c. Exemption Application Process<\/h3>\n

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

         <\/p>\n

        Property Tax Calculation<\/h2>\n

        a. Tax Value Calculation Method<\/h3>\n

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

        b. Sample Calculations<\/h3>\n

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

        c. Valuable Housing Tax Calculation<\/h3>\n

        For 2025, valuable housing tax applies to residences valued above 15,709,000 TL<\/strong>. Tax rates increase progressively:<\/p>\n

          \n
        • 0.3%<\/strong> for the portion exceeding 15,709,000 TL<\/strong> up to 23,564,000 TL<\/strong><\/li>\n
        • 0.6%<\/strong> for the portion up to 31,421,000 TL<\/strong><\/li>\n
        • 1.0%<\/strong> for the portion exceeding 31,421,000 TL<\/strong><\/li>\n<\/ul>\n

           <\/p>\n

          Property Tax Declaration<\/h2>\n

          a. Declaration Obligation<\/h3>\n

          Property tax declaration is a mandatory notification<\/strong> that must be made following property acquisition. Property owners have a declaration obligation<\/strong> for each new property purchase. A tax loss penalty<\/strong> 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<\/strong> following the completion of construction.<\/p>\n

          b. Required Documents<\/h3>\n

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

          Additionally, for legal entities, a tax plate<\/strong> and signature circular<\/strong> are also required. It is important that all these documents are up-to-date and certified.<\/p>\n

          c. Declaration Process and Method<\/h3>\n

          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<\/strong> system. Transactions can be completed by logging into the e-municipality system using a Turkish ID number<\/strong> or registration number<\/strong>. After the declaration process, the assessment procedures must be completed within 30 days<\/strong>.<\/p>\n","protected":false},"excerpt":{"rendered":"

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