Turkish Property Tax Calculator 2026: New Values & the Cap
Last updated: 21 July 2026 · Verified against Law 1319 (current text), Communiqué 89 and Revenue Administration guides
Property tax is paid yearly to the municipality: 0.1% for housing, 0.2% for other buildings, 0.3% for plots — doubled in metropolitan areas. 2026 is a reappraisal year: values jumped, but a legal cap applies (at most 3× the 2025 value). Calculate your tax here and learn the pensioner zero-rate exemption, instalments and the buy/sell rules.
Example: a 5,000,000 ₺ home in Istanbul → 0.2% = 10,000 + 1,000 levy = 11,000 ₺/year (2 × 5,500).
Property Tax Calculator
Enter the assessed value and we'll compute the annual tax.
Rates per Law 1319 arts. 8/18; levy per Law 2863 art. 12. The assessed value is your municipality's 2026 figure (new appraisal + statutory cap applied). Informational; the definitive amount is the municipal assessment.
Why did 2026 tax jump? Reappraisal + the cap
2025 was a general appraisal year: land unit values for 2026-2029 were reset, in places 5-10×. A statutory brake followed (Law 7566, Provisional art. 23): the 2026 tax value cannot exceed 'two times more than' the 2025 value — per the communiqué's official example, at most 3×. 2027-2029 values build on the capped 2026 base, increased yearly by the FULL revaluation rate (the old half-rate rule was abolished).
⚠️ Content still claiming a '12.745% increase for 2026' relies on the abolished rule and is WRONG. Pending appraisal lawsuits also survive: the cap limits the 2026 tax but doesn't correct the appraisal itself.
Zero rate: whose tax is 0?
For a SINGLE home not exceeding 200 m² gross, the housing rate is ZERO for: those whose only income is a social-security pension (retirees/widows/orphans), those with no income, the disabled (no income test), veterans and martyrs' families. Living in it isn't required (letting it while renting elsewhere is fine); holiday homes don't qualify; rental income breaks the right.
NOT automatic: file the relevant form (Communiqué 57 annexes) with the municipality once; report changes. If you've been paying for years without filing, a retroactive refund (~5-year correction window) can be requested.
Where and when to pay
Property tax is paid to the MUNICIPALITY (the law defines 'tax office' as the municipality) — cashier, e-municipality site/app, contracted banks; e-Devlet integration varies. (Claims that it's 'paid via GİB' are wrong; only the Valuable Housing Tax goes to the tax office.) 2026 instalments: first due 1 June (31 May fell on Sunday), second 30 November. Late payment accrues 3.7% monthly interest.
Property tax when buying/selling
The sale year's tax belongs to the seller (owner on 1 January); the buyer's liability starts the next year. The buyer files a declaration with the municipality within the purchase year (or within 3 months if bought in the last quarter). Both parties can be held jointly liable for past debts — and the deed office queries debts electronically: a property with unpaid property tax CANNOT be transferred. Check the debt before buying.
For the other cost of the transfer: our Title Deed Fee guide →
Valuable Housing Tax (separate tax)
Homes whose assessed value exceeds 17,711,000 ₺ (2026) may owe the Valuable Housing Tax ON TOP of property tax: a progressive tariff from 0.3% on the excess. Key exemption: a person's single home in Turkey is exempt; with several qualifying homes, the lowest-valued one is exempt. Declared (by 20 February) and paid (Feb + Aug) to the TAX OFFICE, not the municipality.
Also earning rent from this home?
Property tax and rental income tax are separate obligations — and both changed in 2026. To compute the tax on your rental income with lump-sum/actual expense options, see our Rental Income Tax calculator →
Frequently asked questions
How is property tax calculated?
Municipal assessed value × rate: 0.1% housing, 0.2% commercial, 0.3% plots, 0.1% land — doubled within metropolitan boundaries. A culture levy of 10% of the tax is added. Our tool computes it all.
Why did property tax rise so much in 2026?
The 2025 general appraisal reset land unit values. But a statutory cap applies: the 2026 value can be at most 3× the 2025 value (Law 7566, Provisional art. 23 — per the communiqué's official example). 2027-2029 values grow from that base by the full revaluation rate.
Do pensioners pay property tax?
A pensioner whose only income is a social-security pension pays nothing (zero rate) for their SINGLE home in Turkey up to 200 m². Condition: filing the municipality form — not automatic. A second home, holiday home or rental income breaks the right. The disabled face no income test.
I qualified but paid for years — can I get it back?
Yes — file the form now and request a retroactive refund within the correction statute (~5 years). Apply to your municipality's property tax office with the exemption form and documents.
Is it paid to GİB or the municipality?
The municipality. The law defines 'tax office' as the municipality; pay at the cashier, e-municipality or contracted banks. The only exception paid to the actual tax office is the Valuable Housing Tax.
I bought a home — what now, when do I pay?
File a property tax declaration with the municipality within the purchase year (3 months if bought in the last quarter). Your liability starts next year — the purchase year's tax is the seller's. New buildings enjoy a ¼-value exemption for 5 years (filing required).
What if the home I'm selling has unpaid property tax?
The deed office queries the debt during transfer: a property with unpaid tax cannot be transferred (except inheritance, court orders etc.). Settle it with the municipality first; both parties can be held jointly liable for past debts.
What happens if I don't pay?
Monthly late interest of 3.7% accrues (rate since 13 Nov 2025) and the debt blocks any transfer at the deed office. If no declaration was ever filed, the municipality assesses the tax with penalties.
Who pays the Valuable Housing Tax?
Owners of homes assessed above 17,711,000 ₺ (2026) — but a person's single home in Turkey is exempt, and with several qualifying homes the lowest-valued is exempt. Declare by 20 February to the tax office; pay in Feb + Aug instalments.
Are you a homeowner?
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This guide is informational, not tax advice. Rates and amounts follow legislation; your assessed value and the definitive assessment come from your municipality. The 2026 cap regime (Provisional art. 23) and appraisal lawsuits are evolving — consult an advisor for important decisions. Official sources: mevzuat.gov.tr · gib.gov.tr · your municipality.