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Emlak vergisi (property tax) in Turkey – what you need to know

Turkish real estate vocabulary
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Emlak vergisi (property tax) is an annual tax levied on real estate owners in Turkey. It applies to all types of properties, including residential, commercial, and land. The tax is calculated based on the property’s declared value (determined by local municipalities) and varies depending on the property type and location.

The tax rates are set by law and differ for:

  • Residential properties
  • Commercial properties
  • Land (without buildings)
  • Vacant land in urban areas

Municipalities send tax notifications annually, usually in the first half of the year. Payments can be made in two equal installments (May and November) or as a single payment. Non-payment may result in penalties or legal action.

Foreign property owners are subject to the same rules as Turkish citizens. The tax is separate from other property-related fees, such as DASK (earthquake insurance) or aidat (monthly maintenance fees for apartments).

For official details, refer to the Turkish Revenue Administration (GİB).

Term (Turkish) Term (English) Notes
Emlak vergisi Property tax Official term used in legal and municipal documents.
Taşınmaz vergisi Real estate tax Less common but sometimes used interchangeably.
Bina vergisi Building tax Refers specifically to taxes on constructed properties.
Arsa vergisi Land tax Applies to undeveloped plots or vacant land.
Yıllık emlak vergisi Annual property tax Emphasizes the yearly payment obligation.
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Emlak vergisi (property tax) in Turkey – what you need to know

Annual property tax for all real estate owners.

Emlak Vergisi (Property Tax) is a mandatory annual tax levied on all real estate in Turkey, including land, apartments, villas, and commercial properties. Both Turkish citizens and foreign property owners are legally required to pay it.

The tax is calculated based on the property’s declared value (determined by municipalities) and varies depending on property type (residential, commercial, or land). Municipalities send tax notices yearly, typically in the first half of the year.

Two installments: May and November each year.

Emlak Vergisi is paid in two equal installments annually. The deadlines are:

First installment: Due by the end of May.

Second installment: Due by the end of November.

Municipalities typically send tax notices (vergi ihbarnamesi) by post or email in early spring. Late payments incur penalties, including interest and potential legal action. Owners can pay online, at banks, or at municipality offices.

No exemptions for foreigners, but some discounts exist.

Foreign property owners in Turkey do not qualify for exemptions based on nationality. However, limited discounts apply in specific cases:

Early payment discount: Some municipalities offer a reduction if the full annual tax is paid by the end of February.

Disabled or veteran owners: Turkish citizens with disabilities or veteran status may receive partial exemptions, but this does not apply to foreigners.

Low-value properties: Properties with a declared low value (rare for urban areas) may be exempt in some regions.

Penalties, interest, and potential legal action.

Failing to pay Emlak Vergisi on time results in:

Monthly interest: A fee is added to the unpaid amount each month.

Legal notices: Municipalities send official warnings (ihtar) after 3-6 months of non-payment.

Property lien: Chronic non-payment may lead to a tax lien on the property, blocking sales or transfers until debts are cleared.

Court action: In extreme cases, municipalities can seize and auction the property to cover unpaid taxes.

Foreign owners are not exempt from these penalties, and unpaid taxes can complicate future transactions.

Online, via bank transfer, or through a representative.

Foreign property owners can pay Emlak Vergisi remotely using these methods:

Online via e-Devlet: Requires a Turkish e-Devlet password (obtainable with a foreigner ID number). Payments can be made via credit/debit card.

Municipality websites: Some cities (e.g., Istanbul, Antalya) allow online payments through their official portals using the tax notice number.

Bank transfer: Possible via Turkish banks (e.g., Ziraat, İş Bank) if you have an account. Use the tax reference number from your notice.

Power of attorney: Appoint a local representative (e.g., lawyer, accountant) to pay on your behalf. Requires a notarized vekaletname (power of attorney).

No, they are separate mandatory payments.

Emlak Vergisi (Property Tax) and DASK (Compulsory Earthquake Insurance) are two different obligations for property owners in Turkey.

Emlak Vergisi is an annual tax paid to the municipality, based on property value.

DASK is a mandatory insurance policy that covers earthquake damage. It’s required for all buildings in earthquake-risk zones (most of Turkey).

Foreign owners must comply with both. DASK is purchased from authorized insurers, while Emlak Vergisi is paid to the municipality.

Yes, but adjustments are gradual and municipality-dependent.

The declared value of your property—used to calculate Emlak Vergisi—is reassessed by municipalities every now and then. If market values rise, the tax may increase, but changes are not automatic or annual.

Municipalities use their own valuation methods, which often lag behind actual market prices. For example, a property bought for €200,000 might have a declared value of only €50,000 for tax purposes.

Owners can appeal the declared value if they believe it’s unfairly high, but this requires submitting evidence (e.g., independent appraisals) to the municipality.

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