What Is Property Tax Value in Türkiye?
Region: Türkiye
Definition
Property Tax Value (Emlak Vergisi Değeri): The value of a building or land that Turkish property tax is calculated on. It follows unit values set by valuation commissions and is available from the municipality. The title deed fee base cannot be below it (Fees Law 492 art. 63).
Property tax value (emlak vergisi değeri) is the value that Turkish property tax on a building, plot or land is calculated on (Property Tax Law 1319 art. 29). It follows unit values set by valuation commissions, not the price a buyer pays. The sale price declared at the land registry cannot be below it.
Where it appears in the formulas
The title deed fee calculator uses fee base = max(sale price; property tax value): when the property tax value is higher, the fee is charged on it (Fees Law 492 art. 63). Ask the municipality for the value; if you leave it at 0, the fee uses the sale price.
Sale price and property tax value
The sale price is what the buyer and the seller agree on. The property tax value is the municipality’s recorded tax value and does not change with the deal.