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If you own a home here, the annual property tax in Turkey is one of your few recurring costs. Locals call it emlak vergisi. It is set and collected by your municipality, not the central tax office. The good news is that most bills are modest. Still, 2026 brought real changes, and missed deadlines add penalties.
This guide explains the rates, the new 2026 increase cap, the payment calendar and how foreign owners can pay from abroad. Foreigners and Turkish citizens follow exactly the same rules. There is no extra charge based on nationality.
How Annual Property Tax in Turkey Is Calculated
The tax is not based on your purchase price or on market value. It is based on the official tax value of the property, called vergi değeri. Municipalities calculate it from land unit values per square metre and official construction cost tables. As a result, the tax value is usually well below the market price.
Your municipality then applies a fixed rate. Rates are doubled in the 30 metropolitan provinces. These include Istanbul, Ankara, Izmir, Antalya, Bursa, Muğla and Mersin.
- Residential homes: 0.2% in metropolitan cities, 0.1% elsewhere
- Commercial property (shops, offices): 0.4% in metropolitan cities, 0.2% elsewhere
- Building plots (arsa): 0.6% in metropolitan cities, 0.3% elsewhere
- Agricultural land (arazi): 0.2% in metropolitan cities, 0.1% elsewhere
A 10% contribution for protecting cultural heritage is added on top of the tax. Your municipality collects both amounts together on one bill.
A Worked Example for an Istanbul Apartment
Say your Istanbul apartment has an official tax value of TRY 3,000,000. The residential rate in a metropolitan city is 0.2%, so the tax is TRY 6,000. The 10% heritage contribution adds TRY 600. Your total yearly bill is TRY 6,600, paid in two instalments of TRY 3,300.
You can see your exact tax value on your municipality’s online services portal. It also matters when you sell. Title deed fees cannot be calculated on a value lower than this official figure.
What Changed in 2026: The New Increase Cap
Land unit values are reassessed every four years, and 2026 was a reassessment year. In many districts, the new values jumped sharply. To protect owners, Law No. 7566 capped the increase. For 2026, a property’s tax value cannot exceed three times its 2025 value.
In practice, a bill can at most triple compared with 2025. From 2027 to 2029, tax values will rise each year by the official revaluation rate. Owners should budget for steady yearly increases rather than another sudden jump.
Very expensive homes also face a separate levy called the valuable housing tax, or değerli konut vergisi. Homes whose 2025 tax value exceeded TRY 15,709,000 had to file a declaration by 20 February 2026. This is paid to the tax office, not the municipality.
Payment Dates and Deadlines
The yearly tax is paid in two equal instalments:
- First instalment: March, April or May (deadline 31 May)
- Second instalment: November (deadline 30 November)
You may pay the full year during the first period. Late payments attract a monthly late-payment surcharge. Unpaid tax also stays attached to the property. It must be cleared before the land registry will complete a sale.
How to Pay Annual Property Tax in Turkey as a Foreign Owner
Paying is simple once you are registered. Follow these steps:
Get your Turkish tax number
Every foreign owner needs a Turkish tax number (vergi numarası). You probably received one when you bought the property. Once you hold a residence permit, your foreigner ID number also works.
Register with the municipality
A new owner must notify the municipality where the property sits. Do this within the same calendar year as the purchase. If you bought in October, November or December, you have three months. Many municipalities now receive title data electronically, but always confirm your record.
Check your balance online
Log in to your municipality’s e-services portal with your tax number. You will see the tax value, the amount due and any arrears.
Pay by card, bank or in person
Pay online by credit card, through a Turkish bank app, or at the municipal cashier. A property manager or lawyer with power of attorney can also pay for you.
Keep every receipt
Save each payment receipt. You will need proof of payment when you sell or request certain official letters.
Remember the timing rule. The buyer starts paying from the year after the purchase. The seller remains responsible for the tax in the year of sale.
Common Mistakes to Avoid
- Assuming the seller or developer keeps paying after handover.
- Missing the 31 May and 30 November deadlines while living abroad.
- Not updating your contact address, so reminders never reach you.
- Confusing the yearly tax with the one-off 4% title deed fee paid at purchase.
- Ignoring arrears until the day you want to sell.
- Forgetting to budget for yearly increases from 2027 onward.
Frequently Asked Questions
Do foreigners pay annual property tax in Turkey?
Yes. The rules and rates are identical for foreign and Turkish owners. There is no surcharge based on nationality.
How much is the yearly tax on an apartment?
It is 0.2% of the official tax value in metropolitan cities and 0.1% elsewhere. A 10% heritage contribution is added. For most apartments, the yearly bill is modest.
When is annual property tax in Turkey due?
It is paid in two instalments. The first is due by 31 May and the second by 30 November.
Can I pay from abroad?
Yes. Most municipalities accept online card payments with your tax number. A representative with power of attorney can also pay for you.
What happens if I do not pay?
A monthly late-payment surcharge is added. The debt stays on the property and must be settled before any sale.
Are there any exemptions?
A zero rate applies only to certain groups with a single home under 200 m² in Turkey. These include disabled persons, veterans and some retirees. Most foreign investors do not qualify.
Plan Your Property Costs with Sun & Sands
The annual property tax in Turkey is small next to the benefits of owning here. Still, knowing the rules keeps your investment clean and ready to sell. Our team can check your tax status, set up payments and connect you with trusted local accountants.
Get expert help with your property costs from Sun & Sands. Read our guides on the Turkish tax number for foreign buyers, capital gains tax on property and selling property in Turkey. For official information, visit the Turkish Revenue Administration and the Turkish Land Registry. Contact Sun & Sands today for a free consultation.