Türkiye Property Tax Rates and Value Increase by Year

This page shows every tax year of Türkiye’s property tax since 2005: how much the tax values rose, the revaluation rate behind the rise, the general valuation years and the metropolitan rates on homes, other buildings and plots. The year in force is at the top; every year is in the table.

How to read the table

• Tax value increase: Outside general valuation years, each property’s tax value is last year’s value raised by this rate (Law 1319 art. 29). The rate is normally half of the previous year’s revaluation rate; in 2012, 2013 and 2017 a Cabinet decision applied the full rate.
• Valuation: In a general valuation year the unit values per m² of plots and land are set anew and the tax values follow from them; that year has no increase.
• Rates (per mille): The law’s rates are 1 per mille on a home, 2 on other buildings, 3 on a building plot and 1 on farm land; the table shows them doubled, as they apply inside metropolitan municipalities and their adjacent zones.

2026 and after

2026 is a general valuation year; a 2026 building or land tax value cannot exceed three times the 2025 value (provisional art. 23 as amended by Law 7566). From 2027 the values will rise each year by the full revaluation rate. The 2005–2008 amounts are in new Turkish lira; 1 YTL = 1 TRY, so the numbers equal today’s lira.