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Property Tax Guide
Property Taxes in Turkey
for Foreign Owners
Turkish property taxes are low by European standards. Here's a complete breakdown of what you pay when you buy, what you pay annually, and how rental income is taxed.
Annual costs
What you pay each year.
Emlak Vergisi (Property Tax)
Rate varies: 0.1% for land, 0.2% for residential properties in standard municipalities, 0.4% for residential in metropolitan areas. Commercial rates are double residential rates.
DASK Earthquake Insurance
Compulsory earthquake insurance. Premium depends on building type, age, and location. Cannot be waived — required for utility connections and property transactions.
Apartment Block (Aidat)
Building management fee covering common areas maintenance, security, pool, gym, etc. Varies enormously by complex quality and size.
Building Insurance (optional)
Standard home insurance beyond DASK. Covers contents, liability, fire, flood. Not compulsory but strongly recommended.
Purchase taxes
One-time taxes when you buy.
Title Deed Fee (Tapu Harcı)
Paid at the TAPU office on the day of title transfer. By convention, split 2% buyer / 2% seller, but fully negotiable. Based on declared value which may differ from actual price.
VAT (Katma Değer Vergisi)
1% on new residential properties up to 150m² (social housing standard). 20% on commercial properties and luxury residential. Most resale properties are VAT-exempt.
Revolving Fund Fee (Döner Sermaye)
Administrative fee paid to the TAPU directorate. Small fixed fee, not percentage-based.
Property Valuation Fee
Mandatory since 2019. Official appraiser produces valuation report required for TAPU transfer.
Rental income
Tax on rental income in Turkey.
| Annual rental income | Tax rate | Notes |
|---|---|---|
| Rental income up to ₺33,000 | Exempt | Below this threshold, no rental income tax is due |
| Rental income ₺33,001–110,000 | 15% | After deducting either actual expenses or 25% flat-rate deduction |
| Rental income ₺110,001–230,000 | 20% | Progressive bracket |
| Rental income ₺230,001–580,000 | 27% | Progressive bracket |
| Rental income above ₺580,000 | 35–40% | Top brackets |
Rental income from Turkish property must be declared to the Turkish tax authority. Tax brackets are updated annually for inflation.
FAQ
Property tax questions answered.
Property guides
Buying Property in Turkey
Full foreign buyer guide
Hidden Costs of Buying Property
All purchase costs, taxes, and fees
Rental Income in Turkey
Tax on rental income, yields, ROI
Best Places to Buy
Compare all property markets
Turkey Tax Calculator
Income tax estimator
Residence Permit Guide
Property-based ikamet