Tax and property ownership guide
What is property tax, who pays it and when is it paid?
Property tax is an annual tax paid to the relevant municipality for buildings, plots and lands within the borders of Türkiye. It is calculated not on the sales price, but on the tax value determined according to the legislation. The notification period of a person purchasing a new real estate may not be the same as the date on which tax liability begins; In addition, some single dwelling owners can benefit from a reduced building tax rate, subject to necessary conditions.
One-minute summary
What to remember before deciding
- Know that property tax is accrued by the relevant municipality for buildings, plots and lands.
- Verify that the taxpayer is the owner, beneficial owner, if applicable, or, in some cases, a disposer such as an owner.
- Associate the tax not with the sales price, but with the tax value in municipal records and the rate appropriate to the type of property.
- Make the purchase notification in time; Note that the new owner's liability generally begins in the following budget year.
- Do not mistake the zero rate application as an automatic exemption; Verify single dwelling, gross area and personal conditions with the municipality.
Determine which real estate and person the property tax covers
The rates and conditions that the same person will face for housing, workplace and land are not the same.
Within the scope of the Real Estate Tax Law, buildings within the borders of Türkiye are subject to building tax; Plots and lands are subject to land tax. The taxpayer is the owner of the real estate, the usufruct owner if there is one, or the person who disposes of the real estate as if he were the owner of the real estate, if neither of them are present. In joint ownership, liability is evaluated by share ratio, and in cooperative ownership, it is evaluated by special principles in the law.
The type of the real estate in the title deed and municipal records is important. Situations such as the appearance of a workplace in the records of a section used as a residence, the evaluation of the land as land, or the transition to a new building may affect the accrual. If the usage does not match the official nature, a registration clarification should be requested from the relevant municipality.
| Status | Taxpayer | Control |
|---|---|---|
| Full ownership | Malik | Land registry and municipal registration |
| Usufruct | Beneficial owner | Duration and scope of the right |
| Shared ownership | Stakeholders in proportion to their shares | Current share rates |
| No owner/beneficial owner | Saving like Malik | Concrete legal situation |
Do not confuse the sales price with the property tax value
The base of the property tax is not the market sales price, but the tax value determined in accordance with the Property Tax Law. Unit values determined by appraisal commissions for plots and lands; For buildings, land or land share value, building square meter normal construction costs and related accounting principles are used. The municipality creates the accrual based on these official records.
The basic rates are 1 per thousand for housing, 2 per thousand for other buildings, 3 per thousand for land and 1 per thousand for land. These rates are applied in 100 percent increment within the borders of the metropolitan municipality and adjacent areas. Real debt; It must be verified from the relevant municipality record, taking into account the real estate type, metropolitan status, tax value, share rate and discounted rate, if any.
Shares, exemptions, discounted rates and municipal records may change the actual accrual.
| Real Estate | Other municipalities | Metropolitan |
|---|---|---|
| Housing | 1 in a thousand | 2 per thousand |
| Other building/workplace | 2 per thousand | 4 per thousand |
| Plot | 3 per thousand | 6 per thousand |
| Terrain | 1 in a thousand | 2 per thousand |
Track the declaration in the year of purchase and the beginning of the tax separately
When a property is purchased within the year, the new owner must file a property tax notice with the relevant municipality. According to the current statement of the Revenue Administration, if the change took place in the first nine months of the year, by the end of the year; If it occurred in the last three months, notification will be made within three months from the date of purchase. Municipal practice and current legislation should be checked for concrete history.
The new owner's building or land tax liability generally starts from the budget year following the purchase date. This distinction boils down to “who pays taxes this year?” It shows that the question cannot be answered by looking at the payment screen alone. Existing debts and accruals must be verified by the municipality before the sale, and the new owner record must be verified after the sale.
- Record the date of sale and title registration.
- Check the new owner registration at the relevant district municipality.
- Verify the notice period based on the first nine months/last three months of the year.
- See previous period debts and accruals in the sales file.
- Check the first accrual of the following year in the municipal system.
Calendar separationNotification can be made this year; The new owner's tax liability may begin the following year.Sale date, notice period, and current year accrual are not the same calendar heading.
Don't miss the two installment periods and the municipality payment channel
The first installment of property tax is paid in March, April and May; It can be paid in two equal installments, with the second installment in November. The tax is paid to the municipality where the real estate is registered. The services offered by the municipality through its online collection system, cash desk, bank channels or e-Government may vary depending on the municipality.
If the installment is not paid on time, the applicable delay interest will be applied to the delayed amount. Since latency can vary, a fixed percentage should not be relied upon; The municipality accrual on the payment date should be taken as basis. If the same person owns real estate in different districts, each municipality record must be followed separately.
| Period | Process | Checkpoint |
|---|---|---|
| March–May | First installment | Relevant municipal accrual |
| November | Second installment | Remaining debt and overdue status |
| Post purchase | Property tax notification | Duration by sales date |
| Every year | Register and rate control | Property type, share and discount |
View the zero rate entitlement as a conditional application rather than automatic
In Turkey, some people who have a single residence with a gross surface area not exceeding 200 square meters can benefit from a reduced building tax rate, that is, a zero rate. IOP; It explains separate conditions for disabled people, people who meet certain income conditions, those whose income consists only of social security pension, veterans and widows and orphans of martyrs. Summer residences or residences used at certain times are evaluated differently in this application.
Meeting the conditions alone may not automatically change municipal registration. It is necessary to apply to the municipality with the relevant forms and documents and explain the shared ownership and other real estate status. If the wrong real estate type, old owner record, incorrect area or non-applied zero rate is observed, a correction application must be made to the municipality before the accrual is considered final.
- The only housing condition in Turkey is
- Gross surface area not exceeding 200 m²
- The person is in one of the groups listed in the law
- Usage of the house and shared ownership, if any
- Giving the necessary notifications and documents to the municipality
Frequently asked questions
Clear, concise answers
01Does the landlord or the tenant pay property taxes?
The legal taxpayer of the property tax is the owner, the usufructuary if there is one, or the person who disposes of it as the owner if neither of them are present. The tenant's different expenses in the rental agreement do not automatically change the property tax liability.
02When does the property tax on a newly purchased house start?
According to the current statement of the Revenue Administration, the liability of the new owner generally starts from the budget year following the purchase date. Despite this, post-purchase property tax notification must be made within the period depending on the date of sale.
03How many times a year is property tax paid?
Annual tax can be paid in two equal installments. The first installment is in March, April and May; The second installment is paid to the relevant municipality in November.