# Turkey property tax calculator 2026: rates and installments

URL: https://fincodelabs.com/en/tools/turkey-property-tax-calculator · Publisher: Fincode (Fincode Yazılım ve Teknoloji A.Ş.), Istanbul, Turkey · Updated: 2026-10-15

Choose the property type and location, enter the 2026 tax value and, if you have it, the 2025 value to see the annual property tax and each installment. Free, no sign-up required.

## Calculator

The calculation runs in the browser in the form on this page: https://fincodelabs.com/en/tools/turkey-property-tax-calculator

**Inputs**
- Property type: The rate depends on the type
- Location: Rates are doubled inside metropolitan municipality boundaries
- Property tax value (TRY): The 2026 tax value set by the municipality, not the market value (default: 3,400,000)
- 2025 tax value (TRY): Optional; the 2026 value cannot exceed three times the 2025 value (default: 900,000)
- Ownership share (%): Your share in joint ownership; 100 for sole ownership (default: 100)

**Results:** Annual property tax, Each installment (March to May and November), Value taxed, Rate applied, Three-times cap

> The calculator uses the tax value set by the municipality; it does not calculate the value itself. Exemptions, the valuable housing tax (değerli konut vergisi) and special cases such as newly built property are not included, and the conditions of the zero rate are not checked.

## How is property tax calculated in Turkey?

Property tax (*emlak vergisi*) is an annual municipal tax under Property Tax Law No. 1319, charged on the tax value of a building or land, not on its market price. The calculator applies:

**Value taxed = the lower of the 2026 tax value and three times the 2025 value, rounded down to TRY 1,000**

**Annual tax = value taxed × rate × ownership share, rounded down to the lira**

**Each installment = annual tax ÷ 2**

The law disregards fractions below TRY 1,000 in the tax value and below one lira in the tax (Article 29). In joint ownership each owner pays on their share, so enter your share as a percentage. Every owner pays, whatever their nationality or residence.

## Turkey property tax rates 2026

The rate depends on the type of property and doubles inside the boundaries and adjacent areas of metropolitan municipalities such as Istanbul, Ankara, İzmir and Antalya (Articles 8 and 18):

| Property type | Outside metropolitan areas | Inside metropolitan municipalities |
| --- | ---: | ---: |
| Residence (*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. People with no income, people whose only income is a social security pension, 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 (Council of Ministers Decision 2006/11450). Choose "Residence, zero-rated single home" for that case.

## The 2026 three-times cap

For 2026 the tax value cannot exceed the 2025 value plus twice the 2025 value, that is three times the 2025 value. Land unit values were reassessed in 2025 for use from 2026, which raised many tax values sharply, so Law No. 7566 rewrote provisional Article 23 of the Property Tax Law, in force from 19 December 2025, to cap the increase.

Property Tax General Communiqué No. 89 (Resmî Gazete, 31 December 2025) gives an example: 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. Enter the 2025 value to apply the cap; the "Three-times cap" row says whether it applied. From 2027 to 2029, each year's values rise by the revaluation rate set for the previous year; the 2026 rate, which applies to 2027 values, had not been announced as of 5 November 2026 (the Turkish Statistical Institute, TÜİK, puts the 12-month average change in domestic producer prices for October 2026 at 27.83%).

## Worked example

> **Example:** a hypothetical apartment in a metropolitan municipality had a 2025 tax value of TRY 900,000, and the municipality's 2026 calculation gives TRY 3,400,000. The owner holds 100%. These are the calculator's default values.
>
> Cap: 900,000 × 3 = TRY 2,700,000, so the value taxed is TRY 2,700,000. Annual tax at 0.2%: 2,700,000 × 0.002 = **TRY 5,400.00**, paid as two installments of TRY 2,700.00.
>
> The same home outside a metropolitan area, at 0.1%, would pay TRY 2,700.00 a year. Without the 2025 value the calculator would tax the full TRY 3,400,000: TRY 6,800.00 at 0.2%.

## When is property tax paid? 2026 installments

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). For 2026 the first installment was due by the end of May and the second can be paid until 30 November 2026. Municipalities accept payment at their desks, online and through partner banks.

Late installments bear late-payment interest (*gecikme zammı*) under the law on the collection of public receivables. Unpaid property tax also matters at a sale: the land registry checks the municipality's records, and a property with unpaid tax cannot be transferred except in cases such as inheritance and court orders.

## Which values to enter

- **Property type:** residence, other building, building plot, land, or a zero-rated single home.
- **Location:** inside or outside a metropolitan municipality.
- **Property tax value:** the 2026 value on the municipality's assessment or e-municipality page, not the market value.
- **2025 tax value:** optional; needed for the three-times cap.
- **Ownership share:** your share in joint ownership; 100 for sole ownership.

Buying adds the title deed fee, which the [Turkey title deed fee calculator](https://fincodelabs.com/en/tools/turkey-title-deed-fee-calculator) works out. The [Turkey property tax](https://fincodelabs.com/en/blog/turkey-property-tax) guide covers declarations, the tax on a sale and rental income.

## 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, as of October 2026. Other buildings pay 0.2% or 0.4%, building plots 0.3% or 0.6% and land 0.1% or 0.2%.

### Do foreigners pay property tax in Turkey?

Yes. Every owner of a building or land in Turkey pays the annual property tax to the municipality where the property is located, whatever their nationality or residence, at the same rates as Turkish owners.

### When is property tax due in Turkey?

In two equal installments: the first in March to May and the second in November. The second 2026 installment can be paid until 30 November 2026.

### Why did my 2026 property tax rise so much?

Land unit values were reassessed in 2025 for use from 2026, which raised many tax values. Law No. 7566 limits the 2026 value to three times the 2025 value, so enter both values to see whether the cap applies.

### Is property tax based on the market value?

No. It is based on the tax value the municipality calculates from official unit values for land and construction costs, which is usually well below the market value.

## Sources

- [Property Tax Law No. 1319 (Turkish)](https://www.mevzuat.gov.tr/MevzuatMetin/1.5.1319.pdf)
- [Resmî Gazete, 19 December 2025: Law No. 7566 amending tax laws (Turkish)](https://www.resmigazete.gov.tr/eskiler/2025/12/20251219-1.htm)
- [Resmî Gazete: Property Tax General Communiqué No. 89 (Turkish)](https://www.resmigazete.gov.tr/eskiler/2025/12/20251231M5-27.pdf)
- [Ministry of Family: Council of Ministers Decision 2006/11450 on the zero rate (Turkish)](https://aile.gov.tr/eyhgm/mevzuat/ulusal-mevzuat/bakanlar-kurulu-kararlari/20-12-2006-tarihli-ve-2006-11450-sayili-bakanlar-kurulu-karari/)

> This calculator is general information, not tax, legal or investment advice. Results depend on the values you enter; rates, ceilings and amounts in Turkey change often, so check the date of each figure and the official source, and ask a licensed adviser about your own situation. Sources, checks and corrections: see the [editorial policy](https://fincodelabs.com/en/editorial-policy).

---

Published by Fincode (Fincode Yazılım ve Teknoloji A.Ş.), a software company in Istanbul, Turkey: https://fincodelabs.com/en/tools/turkey-property-tax-calculator

Cite as: Fincode, "Turkey property tax calculator 2026: rates and installments", updated October 15, 2026, https://fincodelabs.com/en/tools/turkey-property-tax-calculator
