What is Property Tax?

Who is responsible for property tax?

According to the Revenue Administration, the taxpayer is the owner, the holder of a usufruct right where one exists, or the person who possesses the property as an owner when neither exists. Co-owners are responsible according to the form and share of ownership described by law. Because liability is tied to the property right, foreign owners should also confirm their registration and payment duties with the municipality where the property is recorded.

What property is covered?

Buildings, plots and land within Türkiye fall within the scope of the tax unless a statutory exemption applies. The taxable value is determined under the rules of the Real Estate Tax Law; it is not simply the advertised sale price or a private market estimate.

Current statutory rates

The Revenue Administration’s current guidance lists the standard annual rates as 0.1% for residences, 0.2% for other buildings, 0.1% for land and 0.3% for plots. These rates are applied at double the standard level within metropolitan-municipality boundaries and their adjacent areas. The municipality’s official assessment controls the amount due.

When and where is it paid?

Property tax is paid to the municipality where the property is registered. The Revenue Administration states that it may be paid in two equal instalments: the first during March, April and May, and the second during November. Payment methods should be confirmed with the relevant municipality.

Notification after a purchase or change

A purchase or another event that changes tax liability may trigger a municipal notification duty. The deadline depends on when the change occurs. Contact the municipality promptly after title transfer rather than waiting for the first payment period.

Exemptions and reduced rates

The law includes exemptions and a reduced building-tax rate for certain qualifying cases. Eligibility depends on detailed conditions, including the property and the taxpayer’s circumstances. Do not assume an exemption applies solely because a home is small, newly built, occupied by a retiree or owned by a foreign national; request an official determination from the municipality.

Property tax is not a purchase tax

The annual municipal property tax should not be confused with title-deed fees or other taxes and costs arising on a sale. Buyers should request a transaction-specific cost schedule and separately verify ongoing ownership costs.

Official source

Revenue Administration: Emlak Vergisi (Property Tax)

Official guidance checked on 15 August 2026. This article is general information, not tax or legal advice. The relevant municipality and current legislation determine the actual liability.