What is the annual property tax rate in Turkey?

The annual property tax (Emlak Vergisi) rate ranges from 0.1% to 0.6% of the declared value, depending on property type and municipality. Residential (mesken): 0.1% in standard municipalities, 0.2% in metropolitan (büyükşehir) municipalities like Istanbul, Ankara, and Izmir. Commercial/workplace (işyeri): exactly double the residential rate — 0.2% standard, 0.4% metropolitan. Building land (arsa): the highest rate, at 0.3% standard and 0.6% metropolitan. Agricultural land (arazi): 0.1% standard, 0.2% metropolitan. Since Turkey's 2014 local government reform, 30 of its 81 provinces are büyükşehir provinces, so the metropolitan rate applies province-wide, not just in city centers.

Is DASK earthquake insurance required or optional?

DASK earthquake insurance is compulsory for all residential property owners in Turkey. It cannot be waived. The annual premium depends on building type, size, and seismic risk zone — minimum premiums by risk zone ranged roughly ₺505 to ₺1,951 for 2026, with larger or higher-risk properties costing more, up to a maximum coverage limit of around ₺2.1 million. Premiums and coverage limits are revalued annually, so always check DASK's current tariff rather than an older figure. DASK is required to obtain utility connections (electricity, water, gas), cannot be cancelled without written authority approval, and must be current for any property transaction. Failure to maintain DASK can result in service disconnections.

Do I pay VAT when buying property in Turkey?

VAT applies only to new properties built by developers or construction companies, not to resale properties sold by private individuals (which are VAT-exempt). For new residential units of 150m² or less, the rate depends on the municipality's declared land value per m²: 1% outside metropolitan municipalities or where the declared land value is under ₺1,000/m²; 8% inside a metropolitan municipality with a declared land value of ₺1,000–1,999.99/m²; 20% where the declared land value is ₺2,000/m² or more. Any new residential unit over 150m², and commercial property in general, is taxed at the standard 20% rate regardless of location. Your developer or notary can confirm which tier applies before you sign.

What is the capital gains tax when I sell Turkish property?

If you sell the property within 5 years of purchase, any profit is subject to income tax at progressive rates ranging from 15% to 40% (using the same national income tax brackets, currently 15% up to ₺190,000, 20% up to ₺400,000, 27% up to ₺1,000,000, 35% up to ₺5,300,000, and 40% above that). A separate small annual exemption (₺150,000 for 2026) is subtracted from the gain before tax applies, and the purchase price is inflation-adjusted using Turkish PPI (Yİ-ÜFE) data before the gain is calculated, which can meaningfully shrink the taxable amount. If you hold the property for more than 5 years, the capital gain is fully exempt from Turkish income tax — regardless of whether it was your primary residence, a rental, or an investment property, and regardless of your residency status. This is one of Turkey's most attractive tax features for long-term property investors. See our dedicated Capital Gains Tax guide for the full calculation method.

What is the rental income tax rate in Turkey?

Rental income tax is progressive based on annual net income. The first ₺58,000 of residential (mesken) rental income per owner is tax-exempt for 2026 (this exemption is raised every year — it was ₺47,000 in 2025 and ₺33,000 in 2024). After the exemption and either actual expenses or a standard 25% flat-rate deduction, the remaining net income is taxed on the same national brackets as other income: 15% up to ₺190,000, 20% up to ₺400,000, 27% up to ₺1,000,000, 35% up to ₺5,300,000, and 40% above that. Deductible expenses include mortgage interest, maintenance, insurance, and management fees. All rental income must be declared to the tax authority.

Do I have double taxation treaty protection?

Turkey has double taxation treaties with most countries, including the US, UK, EU members, Canada, Australia, and others. These treaties prevent you from being taxed twice on the same income. If you are resident in one country and own rental property in Turkey, your home country typically taxes worldwide income first, and then you can claim a foreign tax credit for Turkish taxes paid. Consult a tax professional in your home country to understand your specific obligations.

What tax obligations do non-residents have?

Non-residents (not physically present under 183 days per year and not registered for residence permit) still pay property tax, DASK insurance, and income tax on Turkish rental income. However, non-resident tax implications are complex. Most countries consider non-resident property owners subject to tax on Turkish-source income. Some countries offer partial relief for non-residents. Non-residents cannot obtain Turkish bank accounts easily and may face withholding taxes on rentals. You should consult tax advisors in both Turkey and your home country before becoming a non-resident property owner.

What is the property transfer tax (Tapu Harcı)?

The title deed fee (Tapu Harcı) is 4% of the declared property value and is paid at the TAPU office when the title transfers. By market convention, this is often split 50/50 between buyer and seller, but it is fully negotiable and should be agreed in the contract. This is a separate tax from the property tax or VAT. If buying from a developer, tapu harcı is often included in the purchase price. If buying from a private seller, you negotiate who pays what portion.

Do I pay tax when renovating or extending a property?

No direct tax on renovations, but changes to property specifications (floor area, building class, or value) can trigger updated property tax assessments. If you add square meters or convert a property (e.g., office to residential), the tax authority may increase your declared value and property tax accordingly. Major renovations should be reported to the municipality. Stamp duty (not income tax) may apply to renovation contracts depending on cost and terms. Consult a local tax advisor before major renovations to understand impact on your assessed value.

How do I pay Turkish property taxes?

Property taxes are paid twice yearly, in two installments: the first is due by the end of May, the second by the end of November. Payment can be made online through e-Devlet (Turkish government portal) or your municipality's e-belediye system, at your local municipality or TAPU office, or through Turkish banks. Foreign owners can pay via Turkish bank transfer if they have a Turkish bank account, or through an authorized tax advisor/muhasebeci. Many property managers in tourist areas handle tax payments on behalf of foreign owners. Late payment incurs a monthly late-payment surcharge (gecikme zammı) and penalties. Payment proof must be retained for future property transactions.

What are the penalties for late tax payment?

Late payment of property tax incurs "gecikme zammı," a monthly default-interest surcharge set by presidential decree under Turkey's Law No. 6183 on public receivables — it is revised periodically (it stood at 3.70% per month as of late 2025, well above older figures still floating around online, so always check the current rate rather than assuming an old one). It compounds only on a simple monthly basis, not month-on-month. Beyond the surcharge, unpaid property tax or DASK blocks property transactions — you cannot sell, refinance, or transfer the property until all outstanding taxes, DASK, and penalties are settled. Unpaid DASK does not accrue the same tax surcharge, but the policy simply lapses and must be reactivated (sometimes with re-inspection or a higher premium), and lapsed DASK can lead to utility disconnection. Front-loading payment is common practice to avoid these complications.

Do I need a Turkish tax ID number (Vergi Numarası)?

Yes, a Turkish tax ID (Vergi Numarası) is mandatory for property purchase, rental income declaration, or any tax filing. The process is free and can be obtained at local tax offices or online through e-Devlet. It typically takes 3–7 business days. Foreign nationals need their passport and proof of Turkish address (rental contract, property deed, or notary letter). Your notary or lawyer usually assists with obtaining the tax ID as part of the purchase process, but it is wise to obtain it before starting property negotiations to avoid delays.

Do I need to file annual tax returns?

If you own property but have no rental income, you do not need to file a return — property taxes are assessed and billed automatically. If you have rental income, you must file a tax return annually (typically by March 31 for the prior year). If you are a resident with other Turkish income (salary, business), you file a combined return. If you are a non-resident with only Turkish property rental income, you may still be required to file depending on your home country's tax residency rules and Turkey's tax treaty with your country.

What expenses can I deduct from rental income?

Deductible rental expenses include: mortgage interest (not principal), property maintenance and repairs, DASK earthquake insurance, property management fees, advertising costs to find tenants, cleaning and utilities, aidat (apartment building fees), property tax (Emlak Vergisi), and professional fees (accountant, notary for lease registration). You can either deduct actual documented expenses or claim a flat 25% standard deduction from gross rental income. Keep all receipts and invoices as proof. Expenses must be reasonable and directly related to generating the rental income.

What is stamp duty (Damga Vergisi) on property?

Stamp duty is a small tax on property contracts and documents. It typically ranges from 0.2% to 0.9% depending on document type and amount. For rental leases, stamp duty is usually ₺100–500 depending on lease term and value. For property sales contracts, stamp duty is included in the 4% title deed fee (Tapu Harcı), not charged separately. Stamp duty is often overlooked because it is absorbed into other fees, but it is worth verifying with your notary that all stamp duties are accounted for in the total closing costs.

What is gift tax when transferring property as a gift?

Gift tax applies when you transfer property to another person without receiving payment, and it uses a separate, higher rate table than inheritance: 10%, 15%, 20%, 25%, and 30% on successive brackets of value. Unlike inheritance, the relationship to the recipient does not change the rate table, and there is no special spousal exemption — a single flat exemption (₺66,935 for 2026) applies before any tax is due, regardless of who receives the gift. The tax is based on the official declared value (which is often lower than market value). You must file a gift declaration with the tax authority. Gift transfers still require TAPU processing and associated fees. Gifted property cannot be sold for profit within 5 years without triggering capital gains tax on the difference.

Do I need to hire a Turkish tax accountant (Muhasebeci)?

For simple property ownership with no rental income, hiring a tax professional is optional but recommended. For rental properties, hiring a muhasebeci is advisable to ensure correct tax filings, expense documentation, and deadline compliance. A muhasebeci typically costs ₺1,500–3,000 per year for residential rental management, depending on complexity and number of properties. They handle declarations, expense tracking, tax optimization, and deadline management. Many muhasebecis work with foreign clients and can communicate in English. Their fees are tax-deductible as professional expenses for rental income.

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Property Tax Guide

Property Tax in Turkey
for Foreign Owners

Q: Is there inheritance tax on Turkish property?

Yes. Inheritance tax (Veraset ve İntikal Vergisi) uses one progressive rate table (1%, 3%, 5%, 7%, then 10% on the highest bracket) applied to the value above a per-heir exemption. For 2026, each child (and a spouse inheriting alongside children) is exempt on the first ₺2,907,136 of their share; a spouse inheriting with no children is exempt up to ₺5,817,845. These exemption amounts and bracket thresholds are revalued every year for inflation, so always check the current year's figures. Foreign heirs may face additional home-country reporting obligations. The tax is calculated on the official declared value of the property at the time of death, which is often lower than market value. Inheritance proceedings also require Turkish succession court (sulh hukuk mahkemesi) approval via a veraset ilamı.

Turkish property tax is 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. Includes capital gains exemptions, DASK requirements, and non-resident obligations.

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0.1–0.2%

Annual residential tax rate

Purchase title deed fee

5 years

Capital gains exemption after

Low

Overall property tax burden

Annual costs

What you pay each year.

Emlak Vergisi (Property Tax)

0.1–0.6% of declared value

Paid: Annually (May & November)Applies to: All property owners

Rate depends on property type and municipality. Residential (mesken): 0.1% in standard municipalities, 0.2% in metropolitan municipalities. Commercial/workplace (işyeri): exactly double residential — 0.2% standard, 0.4% metropolitan. Building land (arsa): the highest rate at 0.3% standard, 0.6% metropolitan. Agricultural land (arazi): 0.1% standard, 0.2% metropolitan.

DASK Earthquake Insurance

₺500–4,000+/year

Paid: AnnuallyApplies to: All residential owners

Compulsory earthquake insurance. Minimum premiums by seismic risk zone ranged roughly ₺505–₺1,951 for 2026, but the actual premium is calculated from your building's construction type, size in m², and risk zone, so larger or higher-risk properties routinely cost more. Maximum coverage is periodically raised (around ₺2.1 million as of 2026). Cannot be waived — required for utility connections and property transactions. Premiums and coverage limits are revalued every year, so treat any cited figure as a rough guide and check DASK's current tariff before budgeting.

Apartment Block (Aidat)

₺500–3,000+/month

Paid: MonthlyApplies to: Apartment complex owners

Building management fee covering common areas maintenance, security, pool, gym, etc. Varies enormously by complex quality and size.

Building Insurance (optional)

₺1,000–5,000/year

Paid: AnnuallyApplies to: Recommended

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)

At purchase4% of declared value

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)

On new builds1–20%

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)

At purchaseFixed (approx. ₺500)

Administrative fee paid to the TAPU directorate. Small fixed fee, not percentage-based.

Property Valuation Fee

Before purchase₺3,000–5,000

Mandatory since 2019. Official appraiser produces valuation report required for TAPU transfer.

Rental income

Tax on rental income in Turkey.

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Annual rental income	Tax rate	Notes
Rental income up to ₺58,000	Exempt	Residential (mesken) rental income exemption for 2026. Below this threshold, no rental income tax is due — the exemption rises annually (it was ₺47,000 in 2025 and ₺33,000 in 2024).
Net rental income up to ₺190,000	15%	After subtracting the ₺58,000 exemption and either actual documented expenses or the 25% flat-rate deduction
Net rental income ₺190,001–400,000	20%	Progressive bracket
Net rental income ₺400,001–1,000,000	27%	Progressive bracket
Net rental income ₺1,000,001–5,300,000	35%	Progressive bracket
Net rental income above ₺5,300,000	40%	Top bracket

Rental income from Turkish property must be declared to the Turkish tax authority. Tax brackets are updated annually for inflation.

Capital gains

Tax on selling Turkish property.

Holding period under 5 years

If you sell your Turkish property within 5 years of purchase, any profit is subject to Turkish income tax at progressive rates (the same national income tax brackets, revalued each year for inflation):

• Up to ₺190,000 profit: 15% tax
• ₺190,001–400,000 profit: 20% tax
• ₺400,001–1,000,000 profit: 27% tax
• ₺1,000,001–5,300,000 profit: 35% tax
• Above ₺5,300,000 profit: 40% tax

Before these brackets apply, two adjustments reduce the taxable profit: an annual exemption on the gain itself (₺150,000 for 2026), and inflation-indexation of your original purchase price using Turkish PPI (Yİ-ÜFE) data, both of which can shrink the taxable gain significantly compared to a naive sale-price-minus-purchase-price calculation.

Example: Buy at ₺500,000, sell at ₺750,000 after 3 years. Raw profit is ₺250,000. After inflation-adjusting the purchase price and subtracting the 2026 exemption, the taxable gain is smaller than ₺250,000 — see our dedicated Capital Gains Tax guide for a full worked calculation with current PPI indexation.

Holding period over 5 years

If you hold the property for more than 5 years, the capital gain is fully exempt from Turkish income tax. You pay zero tax on the profit, regardless of how much you sell it for above your original purchase price.

Example: Buy at ₺500,000, sell at ₺1,000,000 after 6 years. Profit is ₺500,000. Tax on capital gain is ₺0. This is one of Turkey's most attractive features for long-term property investors.

Calculation method

Capital gain is calculated as: Sale Price (declared at TAPU) minus Purchase Price (declared at TAPU). The tax authority uses the official declared values from the property deeds, not the actual amount you paid or received privately. This is why some buyers negotiate a lower declared value at purchase — it reduces the taxable gain when selling. However, this strategy is increasingly scrutinized by Turkish tax authorities.

The annual exemption applies to any property, not just a primary residence

Unlike some countries, Turkey does not reserve its capital gains relief for primary residences. The annual exemption on real estate gains (₺150,000 for 2026, revalued every year) applies to any Turkish real estate sale within the 5-year window — a rental property, land, or a holiday home qualifies exactly the same as a primary residence. It is available to residents and non-residents alike. Only the gain above this exemption is taxed at progressive rates. Consult a Turkish tax professional (mali müşavir) to confirm the exact figure for your sale year and to check whether frequent/repeated property sales could reclassify your activity as commercial trading, which forfeits both the exemption and the 5-year rule.

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VAT on property

Value Added Tax (KDV) on property purchases.

When VAT applies

VAT applies only to new properties (less than 2 years old) sold by the original developer or construction company. Most resale properties sold by private individuals are VAT-exempt. VAT does NOT apply to land or to properties that have been previously occupied.

VAT rates

Since a 2022 regulation change, the rate for new residential units of 150m² or less depends on the municipality's declared land value per m² (arsa birim m² vergi değeri) rather than a simple location label:

1%
New residential properties of 150m² or less, outside metropolitan (büyükşehir) municipalities, or inside a metropolitan municipality where the declared land value is under ₺1,000/m².
8%
New residential properties of 150m² or less inside a metropolitan municipality where the declared land value is ₺1,000–1,999.99/m².
20%
Any new residential property over 150m² (regardless of location), residential in a metropolitan municipality where declared land value is ₺2,000/m² or more, and commercial properties/office buildings in general.

The land-value tier is set by the municipality and shown on the building permit paperwork — ask your developer or notary which tier your unit falls into before assuming the 1% rate applies.

New builds vs resale

A property purchased from a developer during pre-sale or immediately after completion (within 2 years of first occupancy registration) is subject to VAT. Once a property has been lived in by the original buyer, subsequent resales are typically VAT-exempt. Your seller's notary should confirm VAT status before purchase — it is a significant cost difference.

Example: New apartment for ₺500,000 with 1% VAT = ₺5,000 VAT. Same apartment purchased second-hand from the original owner = zero VAT. This is a major negotiating point.

VAT exemption for foreign buyers

Foreign nationals do NOT receive a blanket VAT exemption on Turkish property purchases. However, if a property is purchased in a special economic zone or as part of a foreign investment incentive program, VAT exemptions may apply. Some developers offer finance packages that include VAT reductions for foreign buyers as a marketing incentive. Always ask the developer or seller if any VAT exemptions, reductions, or incentives are available.

Inheritance & gift tax

Tax on inheriting or gifting property.

Inheritance tax rates

Turkey taxes inheritances (Veraset ve İntikal Vergisi) using one progressive rate table applied to the taxable value after a per-heir exemption is subtracted — it is not a different rate table per relationship. The exemption amount is what changes based on relationship, and both the exemption and the bracket thresholds are revalued every year for inflation:

1%
First bracket of taxable value (after the exemption), rising through 3%, 5%, and 7% brackets to a top rate of 10% on the highest portion.

For 2026, each child (and the surviving spouse, if children also inherit) is exempt on the first ₺2,907,136 of their individual share; a surviving spouse who inherits with no children is exempt up to ₺5,817,845. Only the value above the applicable exemption is taxed at the 1–10% progressive rates. These figures are set annually by the Revenue Administration (GİB) and should always be checked for the current year before estimating a real liability.

Gift tax on property

Lifetime gifts (ivazsız intikaller) — transferring property to someone without payment while you are alive — are taxed under the same law but at a separate, higher rate table: 10%, 15%, 20%, 25%, and 30% on successive brackets of value, regardless of the recipient's relationship to you. A single flat exemption applies before any tax is due (₺66,935 for 2026), and there is no special spousal exemption for gifts the way there is for inheritance.

Note: A property gifted to a child cannot be sold by the recipient within 5 years for profit without triggering capital gains tax on the difference between gift value and sale price.

Tax basis and exemptions

Inheritance and gift tax are calculated on the official declared value of the property at the time of inheritance or gift, which is often significantly lower than market value. This frequently results in a much lower tax burden than expected. Additionally, each tax year provides exemptions for small gifts to family members — consult a Turkish tax advisor on current exemption amounts.

Foreign heirs and residency

Foreign heirs (non-residents) may face withholding taxes on inherited property. Turkey taxes non-resident beneficiaries on Turkish-source income and assets. If you inherit Turkish property as a non-resident, you may be subject to Turkish estate tax plus your home country's inheritance tax. Turkey has inheritance tax treaties with some countries (Germany, Netherlands, Austria, and others) that may reduce double taxation. It is critical to consult tax advisors in both Turkey and your home country when dealing with international inheritance of Turkish property.

Non-resident taxation

Tax obligations for overseas property owners.

Residency status definition

In Turkey, a non-resident is someone who is not physically present in Turkey for more than 180 days in the calendar year AND does not hold a residence permit (ikamet). Non-residents are subject to different tax rules than residents. Foreign property owners who visit their Turkish homes only a few weeks per year are typically classified as non-residents for tax purposes.

Non-resident tax on Turkish property

Non-residents still pay property tax (emlak vergisi), DASK earthquake insurance, and income tax on Turkish rental income. However, non-resident tax treatment is complex:

• Non-residents pay the same property tax rates as residents (0.1–0.2% for residential, depending on whether the municipality is metropolitan)
• DASK earthquake insurance is still mandatory
• Rental income is taxed at progressive rates, but with potential withholding or reduced tax treaty rates
• Capital gains on property sales are typically taxed at the same rates as residents

DASK insurance requirement for non-residents

DASK earthquake insurance is mandatory for all residential property owners in Turkey, whether resident or non-resident. It cannot be waived, cancelled, or avoided. Non-residents must maintain DASK insurance actively. If a non-resident fails to pay DASK, utility connections can be disconnected by the provider. DASK must be current for any property transaction (sale, refinance, or inheritance transfer).

Rental income and withholding tax

If a non-resident receives rental income from Turkish property through a rental agent or property manager, withholding tax may apply. Turkey may withhold 20% of rental payments as preliminary tax. The final tax liability depends on total income and applicable tax treaties with the non-resident's home country. Many countries have treaties with Turkey that reduce withholding rates to 10–15% on Turkish rental income.

Tip: Non-residents should ensure rental income flows through official channels (property manager, bank transfer) rather than cash payments. This ensures proper tax withholding and documentation for treaty benefits.

Tax filing obligations

Non-residents with Turkish rental income typically must file a Turkish tax return annually. Many countries also require their non-resident citizens to declare foreign property and income. The US (FATCA), UK, Germany, France, and other countries all have specific foreign asset reporting requirements. Double taxation treaties prevent double taxation on the same income. Non-residents should consult tax professionals in both Turkey and their home country to understand their full obligations.

Bank account challenges

Non-residents often struggle to open Turkish bank accounts for rental income collection. Many Turkish banks limit accounts to residents or require a Turkish address, residence permit, or ongoing residence. Some banks accept non-residents but with higher fees or restrictions. This complicates rental income management and tax reporting. It is common for non-residents to use an authorized property manager or muhasebeci (tax accountant) to handle rental collections and tax filings in Turkey.

Regional variation

Property tax rates by city and district.

Property tax rates vary significantly based on whether a property is located in a metropolitan municipality (büyükşehir) or a standard municipality. Metropolitan areas charge 0.2% on residential property, while standard (non-metropolitan) municipalities charge 0.1%. Since the 2014 local government reform, 30 of Turkey's 81 provinces — including Istanbul, Ankara, Antalya, Izmir, and Muğla (covering Bodrum and Fethiye) — are büyükşehir provinces, so metropolitan rates apply province-wide rather than just in city centers. Declared values also vary dramatically based on location and desirability, affecting the actual tax amount.

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City	Metropolitan rate	Non-metropolitan rate	Residential zones	Notes
Istanbul	0.2%	0.1%	Mostly metropolitan rates	All of Greater Istanbul (Bahçelievler, Besiktaş, Kadıköy, Beyoğlu, Catalca, Silivri) falls inside the Istanbul Büyükşehir Belediyesi, so the metropolitan residential rate of 0.2% applies city-wide.
Ankara	0.2%	0.1%	Mixed rates	Capital city. Central districts (Çankaya, Cebeci, Keçiören) fall under the metropolitan rate; a small number of outlying rural districts may still qualify for the standard rate.
Antalya	0.2%	0.1%	Tourism hub	Metropolitan rate applies in Muratpaşa, Kepez, and Konyaaltı as part of Antalya Büyükşehir Belediyesi. Popular tourist destinations see higher declared values, which raises the tax owed even at the same rate.
Izmir	0.2%	0.1%	Coastal premium	Metropolitan rate in Konak, Alsancak, Buca, and other Izmir Büyükşehir districts. Beachfront properties are assessed at higher declared values, increasing the tax bill.
Bodrum	0.2%	N/A	Coastal resort	Bodrum sits within Muğla Büyükşehir Belediyesi, so the metropolitan residential rate of 0.2% applies. Declared values for beachfront and luxury properties are substantially higher than inland equivalents.
Fethiye	0.2%	N/A	Tourism destination	Fethiye also sits within Muğla Büyükşehir Belediyesi, so the metropolitan residential rate of 0.2% applies. Blue cruise tourism drives higher property valuations, especially for sea-view properties.

Rates apply to declared property value (beyan değeri), not market value. Declared values are set by municipalities and are often 30–50% below actual market prices, resulting in lower tax bills.

Real-world examples

Property tax calculation examples.

Below are realistic annual tax scenarios for a 100m² apartment in different situations. These examples show the combined cost of property tax (emlak vergisi), DASK insurance, and aidat (apartment building fees).

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Scenario	Declared value	Property tax	DASK	Aidat (monthly)	Total annual
New apartment New build, declared value ₺500,000, residential (mesken)	₺500,000	₺1,000 (0.2% residential rate, Istanbul metropolitan)	₺800	₺1,500/month	₺19,800
Second-hand apartment Resale property with same size, lower declared value	₺400,000	₺800 (0.2% residential rate, Istanbul metropolitan)	₺700	₺1,500/month	₺19,500
Penthouse with higher declared value Luxury property, high declared value, same district	₺1,000,000	₺2,000 (0.2% residential rate)	₺1,500	₺3,000/month	₺39,500
Outside a metropolitan province Same property if located in one of the (few remaining) non-büyükşehir provinces — standard residential rate	₺400,000	₺400 (0.1% residential rate)	₺600	₺1,000/month	₺13,000
Building plot (arsa) purchase Vacant building land in Istanbul, no aidat or DASK	₺300,000	₺1,800 (0.6% arsa rate, metropolitan — building land is taxed higher than residential)	N/A	N/A	₺1,800

These examples are illustrative. Actual costs depend on specific location, building age, building amenities, and proximity to amenities. Luxury buildings or buildings with extensive amenities (concierge, spa, parking) charge much higher aidat. Remote properties have lower aidat but may have higher DASK premiums for older buildings.

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Deadlines & payment

How and when to pay Turkish property taxes.

Annual property tax schedule

Turkish property tax (emlak vergisi) is billed twice yearly:

May: First installment payment due (typically by end of May)
November: Second installment payment due (typically by end of November)

The exact deadline varies by municipality — check with your local TAPU office or tax authority. Some municipalities allow payments until the 25th; others until the end of the month. Late payment triggers penalty charges.

DASK insurance payment

DASK earthquake insurance is typically billed annually and is often due in the first half of the year (January–June). Payment can be made:

• Directly to insurance agents or brokers
• Through your bank if you have an account in Turkey
• Online through e-Devlet portal
• Through a Turkish tax advisor or property manager

DASK must be paid before renewal or the policy lapses. Once lapsed, it cannot simply resume — you must reactivate it, which may involve re-inspection or higher premiums. Utility disconnections occur for unpaid DASK.

Payment methods

Property taxes can be paid through multiple channels:

• e-Devlet (online): Digital government portal. Requires Turkish ID number and online registration. Fast and secure. No extra fees.
• Turkish banks: In-branch or online if you have a Turkish bank account. Most common method for residents.
• TAPU offices: In-person payment at the property registration office. Walk-ins welcome during business hours.
• Property managers: Many manage payments for foreign owners. Fee typically 2–5% of tax amount.
• Tax advisors (muhasebeci): Can handle payments and filings. Fee typically ₺100–500 per transaction.

Installment options

Turkish property tax is automatically split into two installments (May and November). Some municipalities allow further installment plans for large properties or if hardship can be demonstrated. Contact your local TAPU or tax office to inquire about installment flexibility. Most foreign owners simply pay the two scheduled installments rather than seeking additional payment plans.

Payment proof and records

Always retain payment receipts. Property tax payments are tied to your property file and tax authority records, but it is prudent to keep personal records. If paying through e-Devlet or banks, receipts are digital and can be printed. If paying through a property manager or advisor, request a receipt. These records are essential when selling the property — the buyer's lawyer will verify all taxes are current.

Pitfalls to avoid

Common mistakes foreign buyers make with Turkish property taxes.

Not obtaining a Turkish Tax ID (Vergi Numarası) before buying — required for property registration and tax filings. Can take weeks to process.

Assuming VAT does not apply to resale property — most resale properties are VAT-exempt, but some newer units may still be subject to 1% or 8%.

Failing to declare the true purchase price to the municipality — the declared value becomes your official tax basis, and understating it can trigger tax authority investigations.

Neglecting to budget for DASK earthquake insurance — mistakenly believing it is optional or that it will be covered by standard home insurance. It is mandatory and separate.

Not realizing that rental income must be declared even if it is informal or paid in cash — Turkish tax authority increasingly requires bank-proven transactions for income declaration.

Assuming all purchase taxes are paid at signing — multiple fees accrue at different points: valuation fee before TAPU, tapu harcı at TAPU office, DASK immediately after title transfer.

Not understanding the 5-year rule for capital gains exemption — selling within 5 years triggers progressive income tax rates on the gain; selling after 5 years is fully tax-free.

Failing to pay property taxes by November deadline — unpaid emlak vergisi blocks future property transactions and incurs penalties. It must be current when you sell.

Not reserving funds for annual aidat and DASK — these are recurring costs often underestimated by foreign buyers. A ₺500,000 apartment can cost ₺2,000+/month in combined fees.

Attempting to claim non-existent deductions or expenses without documentation — rental income deductions must be supported by receipts, invoices, or bank records. The Turkish tax authority has become stricter about proof.

Pro tip: Hire a Turkish tax advisor (muhasebeci) or property manager when buying. The small cost (₺1,500–3,000 per year) is well worth it for handling tax filings, deadline reminders, payment arrangements, and avoiding costly mistakes. Many work with foreign clients and speak English.

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Property Tax in Turkeyfor Foreign Owners

What you pay each year.

Emlak Vergisi (Property Tax)

DASK Earthquake Insurance

Apartment Block (Aidat)

Building Insurance (optional)

One-time taxes when you buy.

Title Deed Fee (Tapu Harcı)

VAT (Katma Değer Vergisi)

Revolving Fund Fee (Döner Sermaye)

Property Valuation Fee

Tax on rental income in Turkey.

Tax on selling Turkish property.

Holding period under 5 years

Holding period over 5 years

Calculation method

The annual exemption applies to any property, not just a primary residence

Tax & Money Setup Pack

Value Added Tax (KDV) on property purchases.

When VAT applies

VAT rates

New builds vs resale

VAT exemption for foreign buyers

Tax on inheriting or gifting property.

Inheritance tax rates

Gift tax on property

Tax basis and exemptions

Foreign heirs and residency

Tax obligations for overseas property owners.

Residency status definition

Non-resident tax on Turkish property

DASK insurance requirement for non-residents

Rental income and withholding tax

Tax filing obligations

Bank account challenges

Property tax rates by city and district.

Property tax calculation examples.

How and when to pay Turkish property taxes.

Annual property tax schedule

DASK insurance payment

Payment methods

Installment options

Payment proof and records

Common mistakes foreign buyers make with Turkish property taxes.

Property tax questions answered.

Property guides

Property Tax in Turkey
for Foreign Owners