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Türkiye Property Tax Calculator (Emlak Vergisi)

Rules and data: TürkiyeBy Hesaplayıcı

The Türkiye property tax calculator finds the yearly property tax (emlak vergisi) on a home, another building, a building plot or farm land. Enter the tax year, the tax value from the municipality, the property type and whether it is in a metropolitan city. It shows the yearly tax and each of the two installments.

The year’s value on the municipality’s property tax notice or on e-Devlet.

The calculator raises last year’s value by the year’s increase. Not for a general valuation year.

Worked example: A home with a tax value of 2,000,000 TRY in a metropolitan city, 2026

Yearly property tax

4,000.00 TRY

Each installment (2 in total)
2,000.00 TRY
Tax value
2,000,000.00 TRY
Rate applied
2 ‰
Value increase of the year
0.00%

Data period: the values in force from January 1, 2026.

Step by step
  1. Yearly property tax

    yearly property tax = tax value × rate

    yearly property tax = 2,000,000.00 × 2 per mille = 4,000.00 TRY

  2. Each installment (2 in total)

    installment = yearly property tax / 2

    installment = 4,000.00 / 2 = 2,000.00 TRY

How to use

  1. Choose the Tax year.
  2. Under Calculation, choose whether you enter this year’s tax value or last year’s.
  3. Enter the property tax value from the municipality’s notice or e-Devlet under Tax value. For last year’s value, use Last year’s tax value.
  4. Choose the Property type and the Location. If you meet the conditions, choose the single home option under Zero rate.
  5. Press Calculate.

Formula

  • Yearly property tax = tax value × rate
  • Installment = yearly property tax / 2
  • Tax value = last year’s tax value × (1 + increase) (when you start from last year’s value)

The tax value is the value the municipality taxes. The rate is 1 per mille on a home, 2 on other buildings, 3 on a building plot and 1 on farm land, doubled inside metropolitan municipalities and their adjacent zones. Outside general valuation years the increase is half of the previous year’s revaluation rate. Fractions under 1 TRY of the tax and under 1,000 TRY of a calculated value are dropped (art. 29). Every year’s increase is on the Turkish property tax by year page.

Worked example

The example on this page shows the 2026 property tax of a home in a metropolitan city with a tax value of 2,000,000 TRY. The first step multiplies the value by the metropolitan home rate of 2 per mille. The second step splits the yearly tax into two installments.

Limits

The calculator does not work out the tax value from an address and unit values per m²; it uses the value from the municipality or last year’s value. 2026 is a general valuation year: the 2026 value cannot exceed three times the 2025 value (provisional art. 23 as amended by Law 7566); the calculator does not apply this cap, so enter the 2026 value from the municipality. It does not check the zero rate conditions. The plot-share rule for the first four years of a new building, restricted-use property, exemptions and other costs such as the title deed fee are not included. The valuable home tax is a separate tax. The calculator covers tax years from 2005.

Frequently Asked Questions

What are the Turkish property tax rates?

1 per mille on a home, 2 per mille on shops, offices and other buildings, 3 per mille on a building plot and 1 per mille on farm land (Law 1319 art. 8 and 18). Inside metropolitan municipalities and their adjacent zones the rates are doubled: 2 per mille on a home, 6 on a plot.

How is Turkish property tax calculated?

The tax value is multiplied by the rate of the property type, and the fraction under 1 TRY is dropped. For example, a home in a metropolitan city with a tax value of 1,000,000 TRY pays 1,000,000 × 2 per mille = 2,000 TRY a year.

When is property tax paid in Türkiye?

In two equal installments: the first in March–May, the second in November (art. 30). The calculator shows each installment.

How much does the property tax value rise each year?

Outside general valuation years, the value rises by half of the previous year’s revaluation rate; from 2027 it rises by the full rate (Law 7566). In a general valuation year the value is set from new unit values.

Who does not pay property tax in Türkiye?

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). Choose it under “Zero rate” in the calculator.

Calculation rules

  • Property Tax Law no. 1319: the building tax is 1 per mille on a home and 2 per mille on other buildings (art. 8); the land tax is 1 per mille on farm land and 3 per mille on a building plot (art. 18). Inside metropolitan municipalities and their adjacent zones the rates are doubled.
  • Tax values are set anew from unit values in general valuation years (2006, 2010, 2014, 2018, 2022, 2026); in the years between they rise by half of the previous year’s revaluation rate (art. 29; the full rate in 2012, 2013 and 2017 by Cabinet decision). From 2027 the rise is the full rate (Law no. 7566).
  • The 2026 building and land tax value cannot exceed three times the 2025 value (provisional art. 23). The calculator does not apply this cap; enter the 2026 value from the municipality.
  • Fractions under 1,000 TRY of the value and under 1 TRY of the tax are dropped (art. 29; before 2010, 10 TRY of the value and the kuruş of the tax). The tax is paid in two equal installments, March–May and November (art. 30).
  • The zero rate applies only to a home and only to the building tax; the calculator does not check that you meet its conditions. The rule that a new building is taxed at least as its plot share for 4 years, exemptions, restricted-use property and the valuable home tax are not included.
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