Services

Reduced (zero) rate of property tax

Pensioners, people with disabilities, veterans, widows and orphans of martyrs, and people with no income pay no building tax on their only dwelling.

Time
On application
Fee
Free of charge

Who can apply

People who document that they have no income, people whose only income is a pension from the social security institutions, veterans, people with disabilities, and widows and orphans of martyrs. Condition: owning a single dwelling within the borders of Türkiye of no more than 200 m² gross (including usufruct and shared ownership).

Required documents

  • Declaration form for benefiting from the reduced rate of building tax — filled in at the Collections and Property Tax Office (Tahsilat ve Emlak Servisi)
  • A document showing your status: that you receive a pension, have a disability, are a veteran or are a relative of a martyr (information the Municipality can access electronically is not requested separately)

How it works

  1. Apply to the Collections and Property Tax Office and fill in the form.
  2. If the conditions are met, the building tax rate on your dwelling is applied as zero.

Good to know

  • The reduction applies to building tax only; it does not cover tax on plots and land.
  • It does not apply to dwellings used for leisure at certain times of the year (holiday homes).
  • People who own more than one dwelling, or a dwelling larger than 200 m², cannot benefit.

Legal basis

  • 1319 sayılı Emlak Vergisi Kanunu md. 8
  • 2006/11450 sayılı Bakanlar Kurulu Kararı (Resmî Gazete 29.12.2006 / 26391)