15. A Useful Guide to Property Tax in Turkey

A Guide to Property Tax in Turkey: Understanding the Basics

Property tax in Turkey is an essential aspect of real estate ownership there. Whether you are a local resident or a foreign investor, understanding the basics of property tax is crucial to managing your real estate assets effectively. This guide aims to provide an overview of property tax in Turkey, including its purpose, calculation methods, payment procedures, and important considerations for property owners.

Purpose of Property Tax:

Property tax, known as “Emlak Vergisi” in Turkish, is a local tax levied on real estate properties in Turkey. The revenue generated from property tax is primarily used to fund local municipalities and their public services, such as infrastructure development, waste management, and urban planning.

Calculation Methods:

Property tax in Turkey is calculated based on the assessed value of the property, which is determined by the local municipality. The assessed value is typically lower than the market value of the property. The municipality determines the assessed value by considering factors such as location, size, construction quality, and age of the property.

Property Tax Rates:

The property tax rates in Turkey vary depending on the municipality where the property is located. Each municipality has the authority to set its own property tax rates within the limits determined by the central government. The tax rates are generally between 0.1% and 0.3% of the assessed value of the property.

Payment Procedures:

Property tax in Turkey is typically paid annually, and the payment deadlines may vary depending on the municipality. Property owners receive a tax notification from the local municipality, indicating the amount due and the payment deadline. Payment can be made at local tax offices, banks, or through online platforms provided by the municipal authorities.

Important Considerations for Property Owners:

1. Exemptions and Discounts: Certain properties may be eligible for exemptions or discounts on property tax, such as properties used for agricultural purposes, historical buildings, or properties owned by disabled individuals. It’s important to check with the local municipality to explore these possibilities.

2. Late Payment Penalties: Failure to pay property tax on time may result in penalties, including fines and interest charges. It’s crucial to adhere to the payment deadlines specified by the municipality to avoid any unnecessary financial burdens.

3. Changes in Property Ownership: When buying or selling a property, it’s essential to ensure that property tax payments are up to date. Otherwise, the new owner may be held responsible for any outstanding tax liabilities.

4. Professional Assistance: Understanding property tax regulations in Turkey can be complex, especially for foreign investors. Engaging the services of a qualified real estate professional or tax advisor can help navigate the tax requirements and ensure compliance.


Property tax in Turkey is an important obligation for property owners there. By understanding the basics of property tax, including its purpose, calculation methods, payment procedures, and relevant considerations, property owners can effectively manage their tax responsibilities and ensure compliance with local regulations. It’s advisable to stay informed about any updates or changes in property tax laws by consulting with local authorities or professionals in the real estate field.