Environmental cleaning tax

A tax assessed by the Municipality for businesses and non-residential buildings and, for dwellings, paid together with the water bill.

Time
On application
Fee
The amounts are set each year by the General Communiqué on the Municipal Revenues Law; within metropolitan municipality boundaries they are applied with a 25 per cent increase for businesses.
Period
March–May and November (businesses)

Who can apply

The taxpayer is whoever uses the building (including tenants).

Required documents

  • Environmental cleaning tax declaration, for businesses and non-residential buildings — filled in at the Collections and Property Tax Office (Tahsilat ve Emlak Servisi)
  • The address of the business and its field of activity

How it works

  1. For dwellings, the tax is calculated on water consumption and collected by MUSKİ together with the water bill; no separate application to the Municipality is needed.
  2. For businesses and non-residential buildings, the tax is assessed by the Municipality every January.
  3. Payment is made within the property tax instalment periods: March–May and November.

Good to know

  • The household solid waste collection fee is a separate item, and it too is added to the water bill: Refuse collection and bins.

Legal basis

  • 2464 sayılı Belediye Gelirleri Kanunu mükerrer md. 44