What is Property Tax in Turkey, When and How Is It Paid ?

What is Property Tax?

According to the Real Estate Tax Law No. 1319, real estate tax; It is a type of tax given for building and land properties located within the borders of Turkey. Property tax, which is divided into two as building tax and land tax, is paid by property owners. If there is no property owner, the people to whom the land or building is allocated are liable to pay the tax.

If you buy a new house or land, you must declare your property before you can pay your property taxes. You can perform this process, which is called Deed of Immovable Declaration, via e-government or by applying to the relevant municipality. To apply, you must have the following documents:

● Photocopy of the identity card of the property owner,
● Building permit,
● A copy of the residence permit, ie occupancy permit,
● Real estate notification form.

How to Pay Property Tax?

“How is property tax paid?” The question has several answers. You can pay your property tax via money order or EFT by applying to the municipality where your property is located. Some municipalities also receive property tax payments through their websites. If payment is made through your municipality's website or if your municipality accepts property tax payments via e-government, you can also pay property tax directly online.

The real estate tax amount is calculated over the current value of the real estate. The property tax fee, which changes every year, is determined by the municipalities, taking into account the increase rates determined in the official gazette. Payments are made over these determined amounts.

When Should Property Tax Be Paid?

Property tax is regularly paid twice a year. The first installment period of taxation usually starts in May, and the second installment period begins in November. Although the property tax payment dates may vary each year, two payments are made in the middle of the year and towards the end of the year. If you do not pay your property taxes within the specified dates, you may have to pay a penalty.

How to Configure Property Tax?

When you cannot pay or forget to pay your property taxes, you can pay more easily by structuring your accumulated payments. In order to query and configure your tax debts, you can apply to the municipality to which the real estate is affiliated, just like when making payments, or you can configure your tax debt via e-government. As a result of this configuration, you can pay your property tax debt in installments up to 18 months. However, it should not be forgotten that the configuration processes are carried out within certain dates. Therefore, when you want to structure your property tax, you should research the deadlines and complete your transactions between the specified dates.

Who Is Exempted From Property Tax?

It is one of the most important conditions for the property owner to have no income in order to be exempt from property tax. In addition, without income; Retired, widowed, orphan, disabled, martyr and veteran relatives or veterans can also apply for property tax exemption. In order to be exempt from real estate tax, the person must also not have any other real estate, but should use the real estate for permanent residence. In addition, the width of the real estate must be less than 200 square meters. In addition to all these, no tax is paid for state-owned institutions and lands. Consulate buildings of foreign states, religious buildings, dams and military buildings are among the buildings exempt from property tax.