There is no annual property tax return; the tax is paid in two instalments. In 2026 the first instalment is due by 1 June and the second by 30 November; late payment incurs a 3.5% monthly surcharge.
Property tax in Turkey does not require a new return every year: the tax is assessed on the basis of the municipality's records and paid in two equal instalments. A return is only filed when a property is acquired or when it changes. The normal deadline for the first 2026 instalment is 31 May; because that date falls on a Sunday, the period ends on Monday, 1 June 2026. The deadline for the second instalment is 30 November 2026.
Tax Value and Rates
A rate of 1 per mille applies to residences and 2 per mille to commercial properties; within metropolitan municipality boundaries these rates are doubled (2 per mille for residences, 4 per mille for commercial properties). For 2026, the tax value may not exceed twice its 2025 value.
Payment Channels
- Via e-Devlet (the e-Government portal)
- At bank branches
- At municipal cash desks
- Via the municipality's website
Exemption Rights
Full or partial exemption is possible for retirees, widows and orphans, and people with disabilities who own a single home. An application must be made to the municipality.
Late Payment Surcharge
If an instalment is not paid on time, a late payment surcharge of 3.5% is charged for each month from the due date. For a payment one year late, this cost reaches approximately 42% of the unpaid amount.
