Services

Property tax declaration

The declaration you submit when you acquire a building, a plot or land, or when the status of your property changes; tax rates and payment periods.

Time
The declaration is accepted on application
Fee
There is no charge for the declaration. Tax rates (increased by 100 per cent within metropolitan municipality boundaries): dwellings 2 per thousand, other buildings 4 per thousand, land (arazi) 2 per thousand, building plots (arsa) 6 per thousand. A contribution of 10 per cent towards the conservation of immovable cultural property is collected together with the tax.
Period
First instalment March–May · second instalment November

Who can apply

The owner of the property; the usufructuary, if there is a right of usufruct; if there is neither, whoever uses the property as if they were its owner. In co-ownership, each co-owner submits a separate declaration for their own share.

Required documents

  • Property tax declaration form — filled in at the Collections and Property Tax Office (Tahsilat ve Emlak Servisi)
  • Title deed details of the property: neighbourhood, block (ada), parcel (parsel) and independent unit number
  • A power of attorney, where the transaction is carried out through an authorised representative

How it works

  1. Submit the declaration within the year in which you acquired the property or the change took place; if the event falls in the last three months of the year, the time limit is three months from the date of the event.
  2. The declaration is submitted to the Collections and Property Tax Office of the Financial Services Directorate (main service building, 1st floor).
  3. The tax is paid every year in two instalments, starting from the year following the change: the first instalment in March–May and the second in November.

Good to know

  • Cases that require a declaration: construction of a new building, purchase or other acquisition of a property, a building burning down or being demolished, a change in the way the property is used, a change in the nature of the land, and subdivision or amalgamation of parcels (ifraz and tevhit) (Law No. 1319, Art. 33).
  • Tax values are set by valuations carried out every four years. Under Law No. 7566, the tax value for 2026 may not exceed the 2025 value by more than twice that amount (in other words, three times the 2025 value at most).
  • In places that changed from village to neighbourhood status, the property tax exemption granted by Law No. 6360 ended on 31 December 2025. In places designated as a “rural neighbourhood” (kırsal mahalle) or a “rural settled area” (kırsal yerleşik alan), the exemptions and reductions in Additional Article 3 of Law No. 5216 apply; you can find out the status of your neighbourhood from the Collections and Property Tax Office.
  • For pensioners, people with disabilities, veterans and relatives of martyrs: Reduced (zero) rate of property tax.

Legal basis

  • 1319 sayılı Emlak Vergisi Kanunu md. 3, 8, 9, 18, 23, 30, 33
  • 2863 sayılı Kültür ve Tabiat Varlıklarını Koruma Kanunu md. 12 (katkı payı)
  • 5216 sayılı Büyükşehir Belediyesi Kanunu ek md. 3
  • 7566 sayılı Kanun