What Is Property Tax in Türkiye?
Region: Türkiye
Definition
Property Tax (Emlak Vergisi): The yearly tax a Turkish municipality charges the owner of a building, plot or land (Property Tax Law no. 1319). It is 1 per mille of the tax value on a home, 2 on other buildings, 3 on a plot and 1 on farm land, doubled in metropolitan cities.
Property tax (emlak vergisi) is the yearly tax that the municipality where a property lies charges the owner of a building, a plot or land in Türkiye (Property Tax Law no. 1319). Buildings pay the building tax; plots and land pay the land tax. The tax is paid in two equal installments, in March–May and in November.
Where it appears in the formulas
The property tax calculator uses yearly tax = tax value × rate. The rate is 1 per mille on a home, 2 on shops, offices and other buildings, 3 on a building plot and 1 on farm land, doubled inside metropolitan municipalities and their adjacent zones (art. 8, 18). The tax is charged on the property tax value.
Zero rate
Pensioners, people with no income, disabled people, veterans and martyrs’ heirs who own a single home in Türkiye of at most 200 m² gross pay the building tax at a zero rate (art. 8).