Short answer: Turkey property tax (emlak vergisi) is an annual municipal tax under Property Tax Law No. 1319: 0.1% of the tax value for homes, 0.2% inside metropolitan municipalities, with higher rates for other buildings and land. It is paid in two equal installments, the first in March to May and the second in November; the second 2026 installment is due by 30 November 2026. Buying or selling adds a 2% title deed fee for each side, and a gain on a home sold within five years of purchase is subject to income tax.
Calculate it with your own figures: Turkey property tax calculator 2026 and Turkey title deed fee calculator.
The annual property tax in Turkey is levied by the municipality on a tax value that is usually well below market value, so the bigger costs tend to come at purchase and on a quick resale: title deed fees are charged on the declared sale price, and a sale within five years can trigger income tax on the gain.
This guide covers 2026 rates and tax values, payment dates, purchase costs and tax on a sale, including the rules for non-residents, from the laws, communiqués and official tariffs cited, as of October 2026.
Is there property tax in Turkey?
Yes; every owner of a building or land in Turkey pays an annual property tax to the municipality where the property is located, whatever their nationality or residence.
Property Tax Law No. 1319 covers a building tax and a land tax. The owner pays, or the holder of a usufruct right if there is one. Liability generally starts in the year after the event that changes the tax value, so in the year of a sale the seller still owes that year's tax and the buyer pays from the following year. The buyer must file a property tax declaration with the municipality within the year of purchase, or within three months if the purchase is in the last three months of the year (Article 23). Land registries check the municipality's records at transfer, and a property with unpaid property tax cannot be transferred except in cases such as inheritance, court orders, enforcement and expropriation (Article 30).
Turkey property tax rates in 2026
The rate depends on the type of property and doubles inside the boundaries of metropolitan municipalities such as Istanbul, Ankara, İzmir and Antalya.
| Property type | Outside metropolitan areas | Inside metropolitan municipalities |
|---|---|---|
| Residential building (mesken) | 0.1% | 0.2% |
| Other buildings, such as shops and offices | 0.2% | 0.4% |
| Building plot (arsa) | 0.3% | 0.6% |
| Land (arazi) | 0.1% | 0.2% |
The law lets the President halve or triple the rates; as of October 2026 the statutory rates apply. A separate valuable housing tax (değerli konut vergisi) applies to homes above a value threshold, which is TRY 17,711,000 for 2026 under Property Tax General Communiqué No. 88. People with no income, people whose only income is a pension from a social security institution, veterans, disabled people and the widows and orphans of martyrs pay a zero rate on their only home in Turkey if it is no larger than 200 m² gross, excluding holiday homes, provided they notify the municipality (Article 8 and Council of Ministers Decision 2006/11450).
How the tax value is set, and the 2026 cap
The tax is charged on a tax value calculated by the municipality from official unit values, not on the market price, and for 2026 that value cannot exceed three times the 2025 value.
Land unit values are reassessed every four years; the last reassessment, made in 2025, applies from 2026. Building values combine official construction costs per square meter with the land share (Article 29). Because the new unit values raised many tax values sharply, Law 7566 rewrote provisional Article 23, effective 19 December 2025: the 2026 value may not exceed the 2025 value plus twice the 2025 value. Property Tax General Communiqué No. 89 (31 December 2025) gives an example in which a home with a 2025 tax value of TRY 986,000 and a calculated 2026 value of TRY 3,784,000 is taxed on TRY 2,958,000.
For 2027, 2028 and 2029, each year's tax value is the previous year's value increased by the revaluation rate determined for that previous year; Law 7566 changed the increase from half of that rate to the full rate; Article 29 still lets the President reduce the increase, down to zero. The rate that will set the 2027 values is the average change in the domestic producer price index in the 12 months to October 2026, which the Ministry of Treasury and Finance publishes in the Resmî Gazete after the October data of the Turkish Statistical Institute (TÜİK, also TurkStat); TÜİK published that figure, 27.83%, on 3 November 2026, and the official rate had not been announced as of 5 November 2026. The rate published on 27 November 2025 and used for 2026 amounts was 25.49% (Tax Procedure Law General Communiqué No. 585).
How much is property tax in Turkey? Worked example
Multiply the tax value by the rate for the property type and location, then split the result into two installments.
Hypothetical example: An apartment in a metropolitan municipality had a 2025 tax value of TRY 900,000, and the new unit values give a calculated 2026 value of TRY 3,400,000. The cap is 900,000 + 2 × 900,000 = TRY 2,700,000, so the 2026 tax value is TRY 2,700,000.
- Annual tax at 0.2%: 2,700,000 × 0.002 = TRY 5,400, paid as TRY 2,700 in May and TRY 2,700 in November.
- The same home outside a metropolitan area, at 0.1%: TRY 2,700 a year.
- For 2027, if the revaluation rate announced at the end of 2026 were 20% (hypothetical, not a forecast), the tax value would be TRY 3,240,000 and the metropolitan residential tax TRY 6,480.
The limits on rent increases for a let property are covered in the Turkey rent increase cap guide.
When and where to pay property tax
Property tax is paid to the municipality in two equal installments: the first in March, April or May and the second in November.
Article 30 of Law 1319 sets months, not days, so the first 2026 installment was due by the end of May and the second can be paid until 30 November 2026, a Monday. Municipalities accept payment at their desks, online and through partner banks. Late installments bear late-payment interest (gecikme zammı) under Article 51 of Law 6183, at 3.7% per month as of October 2026 (Presidential Decision 10556), calculated daily for part-months. On a TRY 2,700 installment paid one month late, that is about TRY 99.90.
Title deed fee, TKGM fee and DASK insurance when buying
A purchase usually costs the buyer a 2% title deed fee (tapu harcı), a land registry service fee, an extra fee if a foreigner is a party and, for a home, a compulsory earthquake insurance policy.
- Title deed fee: under tariff 4 of Fees Law No. 492, at the rate set by Council of Ministers Decision 2012/3735, the buyer and the seller each pay 2% of the declared sale price, which may not be lower than the property tax value. If the declared price is found to be below the real price, the missing fee is assessed with a one-fold tax loss penalty, raised from 25% by Law 7566 from 19 December 2025.
- TKGM revolving fund fee: the land registry (TKGM) charges TRY 2,227 per property or independent unit sold in 2026, multiplied by the district's local coefficient of 1 to 3, so TRY 2,227 to TRY 6,681, VAT included. It is charged to the applicant, and a sale registered with a mortgage counts as two transactions.
- Foreign party: in transfers where a foreigner is a party, buying or selling, TKGM adds a fixed TRY 20,868 per property or independent unit (2026 tariff).
- DASK: compulsory earthquake insurance under Disaster Insurance Law No. 6305 covers residential buildings registered in the land registry within municipal boundaries, and DASK states that policies are checked during title deed transactions. For policies starting 1 October 2026, a 100 m² reinforced-concrete home costs TRY 879 to TRY 3,395 a year depending on the risk group, and the maximum cover is TRY 2,552,268. DASK raises unit costs, cover and premiums monthly by the domestic producer price index; its table shows a maximum cover of TRY 2,605,100 from 1 November 2026.
Hypothetical purchase: A foreign buyer pays TRY 6,000,000 for a flat in a district with a coefficient of 3, declares that price and pays the TKGM fees. Buyer's fee: 6,000,000 × 0.02 = TRY 120,000 (the seller pays another TRY 120,000). TKGM fee: 2,227 × 3 = TRY 6,681. Foreigner fee: TRY 20,868. The buyer's land registry costs total TRY 147,549, plus the DASK premium.
The land registry needs a tax number for each party; see the Turkish tax number guide. For paying the price and fees from a Turkish account, see opening a bank account in Turkey.
Selling property in Turkey: tax on the gain
An individual who sells a property within five years of acquiring it pays income tax on the gain above an annual exemption; after five years no value-increase tax arises, unless the selling is a commercial activity.
The February 2026 guide on other income from the Revenue Administration (GİB) explains the rules of the Income Tax Law (duplicate Articles 80 and 81). The five years are counted in calendar days from acquisition, normally the title deed registration date. The cost is indexed by the domestic producer price index (D-PPI) if the index rose by 10% or more between the month before purchase and the month before sale. The first TRY 150,000 of such gains in 2026 is exempt. Regular buying and selling is treated as commercial income instead.
Hypothetical sale: A flat bought for TRY 4,000,000 is sold for TRY 7,000,000 within five years, and the D-PPI rose 40% between the relevant months (hypothetical). Indexed cost: 4,000,000 × 1.40 = TRY 5,600,000. Gain: TRY 1,400,000. After the TRY 150,000 exemption, TRY 1,250,000 is taxed at the progressive income tax rates.
Residents declare the gain in the annual return in March of the following year; the rates are in Turkey income tax brackets. Non-residents who do not file an annual return must file a special return (münferit beyanname) with the tax office where the property is located within 15 days of the gain, according to the same GİB guide. Check the tax treaty between Turkey and your country of residence and how your home country taxes the gain.
Frequently asked questions
How much is property tax in Turkey?
For a home it is 0.1% of the tax value a year, or 0.2% inside a metropolitan municipality. A home with a tax value of TRY 2,700,000 in a metropolitan area pays TRY 5,400 a year in two installments.
When is property tax due in Turkey in 2026?
The first installment was due by the end of May; the second can be paid until 30 November 2026.
Do foreigners pay property tax in Turkey?
Yes. The owner pays regardless of nationality or residence, at the same rates as Turkish owners. When a foreigner is a party to a transfer, TKGM also charges a fixed TRY 20,868 per property or unit in 2026.
How much is the title deed fee in Turkey?
The buyer and the seller each pay 2% of the declared sale price, which cannot be lower than the property tax value. TKGM's service fee is added, TRY 2,227 times the district coefficient of 1 to 3 in 2026.
Is there capital gains tax when selling property in Turkey?
Only if an individual sells within five years of acquisition. The gain, with the cost indexed by the producer price index when the index rose 10% or more, is taxed above an exemption of TRY 150,000 for 2026.
Sources
- Mevzuat Bilgi Sistemi: Property Tax Law No. 1319, Articles 8, 9, 18, 23, 29, 30 and provisional Article 23 (Turkish) (opens in a new tab)
- Resmî Gazete: Property Tax General Communiqué No. 89 on the 2026 cap, 31 December 2025, No. 33124 (5th duplicate) (Turkish) (opens in a new tab)
- Resmî Gazete: Property Tax General Communiqué No. 88, 2026 valuable housing tax thresholds (Turkish) (opens in a new tab)
- Resmî Gazete: Law No. 7566, 19 December 2025, No. 33112 (Turkish) (opens in a new tab)
- Mevzuat Bilgi Sistemi: Fees Law No. 492, Article 63 and tariff 4 (Turkish) (opens in a new tab)
- TKGM: 2026 revolving fund tariff No. (I), including the fee for foreign parties (Turkish) (opens in a new tab)
- TKGM: Local coefficients for revolving fund fees (Turkish) (opens in a new tab)
- DASK: Compulsory earthquake insurance, cover and scope (Turkish) (opens in a new tab)
- DASK: Tariff and premiums, 2026 unit costs and maximum cover (Turkish) (opens in a new tab)
- DASK: Housing loans and title deed transactions (Turkish) (opens in a new tab)
- GİB: Guide to taxation of other income and gains, February 2026 (value increase gains, non-resident special return) (Turkish) (opens in a new tab)
- Resmî Gazete: Presidential Decision 10556 on the late-payment interest rate, 13 November 2025 (Turkish) (opens in a new tab)
- Resmî Gazete: Tax Procedure Law General Communiqué No. 585, revaluation rate, 27 November 2025, No. 33090 (Turkish) (opens in a new tab)
This guide is general information, not investment, legal or tax advice. Amounts, rates and rules in Turkey change often: check the date given for each figure and the official source before you rely on it, and ask a licensed adviser about your own situation. Sources, checks and corrections: see the editorial policy.