Property Tax in Turkey 2026: Rates, Dates and Exemptions
Property tax in Turkey from Law 1319: the annual rates, the metropolitan doubling, the two instalments and compulsory earthquake cover.
Property tax in Turkey is one per thousand on dwellings each year and doubles inside metropolitan municipality boundaries, payable in two instalments in March and November.
| Item | What the official source states |
|---|---|
| Legal basis | Real Estate Tax Law No. 1319 |
| Dwellings | One per thousand |
| Other buildings | Two per thousand |
| Land | One per thousand |
| Building plots | Three per thousand |
| Inside metropolitan boundaries | Rates applied with a 100 percent increase |
| First instalment | March, April or May |
| Second instalment | November |
| Zero rate | Single dwelling up to 200 square metres, stated categories |
| Earthquake insurance | Required before a title deed transaction |
Property tax rates in Turkiye inside and outside metropolitan municipality boundaries per Articles 8 and 18 of Law 1319.
Is there property tax in Turkey?
Yes. Property tax in Turkey is an annual municipal tax on every building and plot, governed by Real Estate Tax Law No. 1319. It is not a one-off charge at purchase but a recurring obligation for as long as the property is registered in your name.
And it is not a single rate. It varies by property type and doubles according to whether the property sits inside metropolitan municipality boundaries.
How is property tax in Turkey calculated? The official rates
This is the canonical table for this article, taken from Articles 8 and 18 of Law 1319:
| Property type | Standard rate | Inside metropolitan boundaries |
|---|---|---|
| Dwellings | One per thousand | Two per thousand |
| Other buildings | Two per thousand | Four per thousand |
| Land | One per thousand | Two per thousand |
| Building plots | Three per thousand | Six per thousand |
Article 8 reads: "Bina vergisinin oranı meskenlerde binde bir, diğer binalarda ise binde ikidir", and Article 18: "Arazi vergisinin oranı binde bir, arsalarda ise binde üçtür". The doubling rule appears in both: "Bu oranlar, 5216 sayılı Kanunun uygulandığı büyük şehir belediye sınırları ve mücavir alanlar içinde % 100 artırımlı uygulanır".
In practice an apartment inside Istanbul, Antalya or Izmir pays twice what an identical apartment in a small town pays, because location inside metropolitan boundaries doubles the rate by law rather than by assessment.
What the rate is applied to
The rate is not applied to the price you paid but to the municipal assessed value of the property. Two properties bought for the same money in different districts therefore carry different bills. How that value is fixed is explained in official property valuation in Turkey.
When is property tax in Turkey paid?
In two equal instalments, under Article 30: "Emlak Vergisi birinci taksidi Mart, Nisan ve Mayıs aylarında, ikinci taksidi Kasım ayı içinde olmak üzere iki eşit taksitte ödenir".
| Instalment | Window |
|---|---|
| First | During March, April or May |
| Second | During November |
The first window is three months wide, not one. That detail is missing from most published guidance, and owners pay late for no reason.
Property costs after buying: the title deed fee
The title deed fee is levied under tariff (4) annexed to Fees Law No. 492, and it is collected from the transferor and the transferee separately, not once.
⛔ No percentage is printed here. The copy of the tariff available on the Land Registry and Cadastre website is dated to an earlier year, and the tariff is amended by presidential decisions from time to time. Ask the land registry directorate for the rate in force on the day of the transaction, since it is the office that collects it.
The full registration procedure is in title deed registration steps in Turkey.
The two property tax instalment windows and the zero-rate ceiling per Articles 8 and 30 of Law 1319.
Compulsory earthquake insurance is a condition of transfer
This is the point most guides omit, and it is the one that actually stops a transaction. Law No. 6305 provides that land registry directorates may not complete the transaction unless compulsory earthquake insurance is evidenced: "Tapu müdürlükleri zorunlu deprem sigortasının yaptırıldığı belgelenmedikçe yapamaz", and that the relevant body verifies the policy exists before utility subscriptions are activated.
Cover is compulsory for independent units under the Condominium Law, residential buildings on registered private land, and commercial units inside residential buildings. Public and village buildings and wholly non-residential structures are excluded.
In practice: no valid policy, no title deed and no electricity meter.
How much tax do I pay in Turkey when I sell?
Gain on the sale of a property falls under Income Tax Law No. 193, and the exemption turns on how long the property was held before sale rather than on its type or the owner's nationality.
⛔ The holding period in years is not printed here, because the text of the governing article was not opened and read in the session in which this article was written. Ask your accountant for the wording in force before signing a sale contract: the difference between selling inside and outside that period is a whole tax position, not a detail.
Obligations after buying property in Turkiye: the annual tax, the title deed fee, compulsory earthquake cover and the rental filing.
Rental income tax on property in Turkey
Rental income is subject to income tax and declared annually. Dwellings carry an annual exemption threshold that is reset each year, which is why no figure for it appears here: last year's number is not this year's.
What holds steady: the exemption applies to residential rental income rather than commercial units, and it is lost by anyone who files late. Owners letting in Istanbul will find the market picture in apartments for rent in Istanbul.
Can I buy property in Turkey as a foreigner?
Yes, within published rules, ceilings and restricted zones, set out in buying property in Turkey and Turkish real estate. A purchase may also open the property-based residence route on its published conditions, covered in the real estate residence permit.
The correct order for a buyer: check the assessed value first, calculate the annual tax on it, then decide. Not the other way round.
Can I get citizenship if I buy a house in Turkey?
Citizenship through property is a separate statutory route with its own qualifying conditions, covered in Turkish citizenship through real estate. Buying alone does not confer it.
What buying does create immediately is the tax position described above: an annual municipal charge in two instalments, a compulsory earthquake policy, and an income tax filing if the property is let.
Before calculating tax on a specific property, check its neighbourhood status with Migration Management as in where to live in Istanbul.
Book your Turkish property tax consultation with Livist Group
Most post-purchase surprises come from the same gap: the buyer priced the property and not what follows it — an annual tax that doubles by location, two fixed payment windows, and an earthquake policy with no alternative. Livist Group calculates the annual cost before you sign rather than after, and handles registration, insurance and the tax file. Talk to us before you buy.
Sources for this property tax in Turkey guide
- Real Estate Tax Law No. 1319, Articles 8, 18 and 30, mevzuat.gov.tr. Read live 22 September 2026.
- Disaster Insurance Law No. 6305, Articles 10 and 11, mevzuat.gov.tr. Read live 22 September 2026.
- Fees Law No. 492, tariff (4) on land registry and cadastre transactions. Reviewed 22 September 2026.
- Income Tax Law No. 193, mevzuat.gov.tr. Reviewed 22 September 2026.
Frequently asked questions
Answers to the most common questions about this topic
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