- 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
- 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.
- For businesses and non-residential buildings, the tax is assessed by the Municipality every January.
- 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