In short: Annual property tax in Turkey (emlak vergisi) is a municipal tax of 0.1% of a home's tax value a year, or 0.2% in metropolitan provinces such as Muğla, Antalya and Istanbul. Foreign owners pay it on the same terms as Turkish owners, in two instalments: by the end of May and by the end of November. Tax values were reset in 2026, capped at three times their 2025 level, and only a small number of high-value homes also pay the separate high-value housing tax.
This guide reflects the Property Tax Law and official announcements as of 12 November 2026. The second 2026 instalment is due by 30 November 2026.
What is emlak vergisi and who pays it?
Emlak vergisi is the umbrella name for two taxes under Property Tax Law No. 1319: building tax (bina vergisi) on houses and flats, and land tax (arazi vergisi) on plots and land. It is assessed and collected by the municipality where the property is located, not by the central tax office.
- Who pays: the registered owner, or the holder of a usufruct right if there is one. Co-owners pay in proportion to their shares.
- Residents and non-residents: the law makes no distinction by nationality or residence, so a foreign owner living abroad pays exactly as a Turkish owner would.
- When it starts: liability begins in the budget year after the change of ownership. In practice the seller pays for the year of sale and the buyer from 1 January of the following year.
- Registration: the law requires a property-tax declaration (bildirim) to the municipality in the year you acquire the property. Since 2021 land registry offices also report transfers to municipalities electronically, but it is still worth checking that the home appears under your name.
How did the 2026 revaluation change tax values?
Property tax is charged on a tax value (vergi değeri), not on the market price. For buildings it is worked out from the land or land-share value, set by local valuation commissions street by street, and official construction-cost tables. Tax values are reassessed in general revaluation years and 2026 was one of them.
To stop bills jumping too far, Law No. 7566 (Official Gazette, 19 December 2025) capped the 2026 building and land tax value at no more than 200% above the 2025 value. In plain terms, a 2026 tax value can be at most three times the 2025 figure. From 2027 to 2029, values will rise each year by the full revaluation rate (yeniden değerleme oranı), replacing the previous rule of half the rate.
The tax value also matters when you buy or sell. The price declared at the land registry (tapu) may not be lower than the property-tax value, and Law 7566 raised the penalty for under-declaring to one times the tax lost.
What are the rates in standard and metropolitan municipalities?
The rates are set by Law No. 1319 and did not change for 2026. Within metropolitan municipality limits they are increased by 100%.
| Property type | Standard rate | Metropolitan rate |
|---|---|---|
| Home (mesken) | 0.1% | 0.2% |
| Other building, e.g. a shop or office | 0.2% | 0.4% |
| Building plot (arsa) | 0.3% | 0.6% |
| Land (arazi) | 0.1% | 0.2% |
Under Law No. 6360, the metropolitan municipalities of Muğla, Aydın, Antalya, İzmir and Mersin cover their whole provinces, as Istanbul's does. So a home in Fethiye, Dalyan, Bodrum, Didim, Kalkan, Alanya or Çeşme is taxed at the metropolitan rate of 0.2%.
A worked example
If your villa in Fethiye has a 2026 building tax value of 2,000,000 TL, the annual tax is 0.2% of that, or 4,000 TL, paid as two instalments of 2,000 TL. This figure is illustrative only; your municipality's assessment notice shows your actual tax value.
The single-home relief
Law 1319 lets the President reduce the rate to zero for certain owners of a single home of up to 200 m² gross, including people whose only income is a pension from social security institutions established by law. The wording points to Turkish institutions, so foreign pensioners should not assume it applies to them; ask the municipality.
When are the instalments due, and can you pay from abroad?
Law 1319 sets two equal instalments: the first in March, April and May, the second in November. In 2026 the first deadline moved to 1 June because 31 May fell on a Sunday; the second instalment is due by 30 November 2026.
You do not need to be in Turkey to pay. The usual routes are:
- your municipality's online service (e-belediye), where you look up the debt with your Turkish tax number or foreign identity number;
- Turkish banks, through internet banking or at the counter;
- the municipality's revenue office in person, or a representative acting for you.
Keep the payment receipts. You will need a clean property-tax record when you sell.
What is the high-value housing tax (değerli konut vergisi)?
The high-value housing tax is a separate, national tax on homes with a very high building tax value. It is declared to the local Revenue Administration (GİB) tax office, not to the municipality. For 2026 the bands are:
| Building tax value (TL) | Tax |
|---|---|
| Up to 17,711,000 | None |
| 17,711,000 to 26,567,000 | 0.3% on the part above 17,711,000 |
| 26,567,000 to 35,425,000 | 26,568 TL plus 0.6% on the part above 26,567,000 |
| Above 35,425,000 | 79,716 TL plus 1.0% on the part above 35,425,000 |
- Exemptions: if you own only one home in Turkey, it is exempt. If you own several homes within the scope of the tax, the lowest-value one is exempt.
- Deadlines: the return is due by 20 February of the year after the home first exceeds the threshold, then every year; the tax is paid in two instalments, by the end of February and the end of August.
- 2027: the new threshold had not been published when we checked.
Note that the bands use the building tax value, not the asking price. Our guide to the hidden costs of Turkish property ownership covers purchase fees and other running costs.
What happens if you don't pay?
- Late payment interest: property tax is collected under the Law on the Collection of Public Receivables (No. 6183). Late payment interest (gecikme zammı) has been 3.7% a month since 13 November 2025 (Presidential Decision No. 10556).
- Enforcement: municipalities can pursue unpaid tax with the collection powers of Law 6183.
- Blocked sale: since 2021, Law 1319 has required land registry offices to check property-tax debt electronically. A home with unpaid property tax cannot be transferred, except in cases such as inheritance, court orders and enforced sales.
- No declaration: if a required declaration is not made on time, the municipality assesses the tax itself.
If you have missed instalments while living abroad, ask the municipality for a statement of the debt and settle it before you put the home on the market.
Do you need DASK compulsory earthquake insurance?
Alongside property tax, homes within municipal boundaries must carry compulsory earthquake insurance (Zorunlu Deprem Sigortası, widely known as DASK after the institution behind it). It is based on Disaster Insurance Law No. 6305, and policies are issued on behalf of DASK, the Natural Disaster Insurance Institution (TCIP), by authorised insurance companies and their agencies.
- Which buildings: homes within municipal boundaries that are registered at the land registry, including flats and other independent units under the Condominium Law (No. 634), even when used as a shop or office. Buildings used wholly for commercial or industrial purposes, village buildings and public buildings are outside the scheme.
- Where it is checked: the policy is checked during title deed (tapu) transactions, and electricity and water subscriptions cannot be completed without it. Banks also require it for a housing loan.
- What it covers: earthquake damage, and fire, explosion, landslide and tsunami caused directly by an earthquake.
- Premium: it depends on the building's construction type, gross floor area, year of construction and number of floors, and on the risk group of its neighbourhood. DASK raises premiums each year in line with building costs per square metre.
- Renewal: policies are issued for one year, so renew yours every year; owners who renew each year receive a renewal discount.
You can take out a policy through an insurance agency or a bank branch. Premiums vary from home to home, so get a quote for yours rather than relying on a typical figure.
Key takeaways
- Homes pay 0.1% of the tax value a year, or 0.2% in metropolitan provinces, which include Muğla, Antalya, Aydın, İzmir and Istanbul.
- Foreign and non-resident owners pay on the same terms as Turkish owners.
- The 2026 revaluation capped tax values at three times their 2025 level; from 2027 they rise by the full revaluation rate.
- Instalments are due by the end of May and the end of November; the second 2026 instalment is due by 30 November.
- Unpaid property tax attracts 3.7% monthly interest and blocks a sale at the land registry.
- Homes within municipal boundaries also need DASK compulsory earthquake insurance, issued for one year and renewed each year; it is checked at the land registry and for electricity and water subscriptions.
Frequently asked questions
Do foreigners pay property tax in Turkey?
Yes. Property tax applies to the owner regardless of nationality or residence, at 0.1% of the tax value for a home, or 0.2% in metropolitan provinces.
How can I pay emlak vergisi online from abroad?
Most owners use their municipality's online service or Turkish internet banking, identifying the property with their Turkish tax number or foreign identity number. Keep the receipts for when you sell.
Why did my property tax go up so much in 2026?
2026 was a general revaluation year. Law No. 7566 allowed 2026 tax values to rise to as much as three times the 2025 value, although the rates did not change.
Does the high-value housing tax apply to my holiday home?
Only if its building tax value exceeds 17,711,000 TL (2026) and it is not exempt. If it is your only home in Turkey, it is exempt.
Who pays property tax in the year I buy?
The seller. Your liability starts on 1 January of the year after the transfer.
Owning or buying in Turkey?
Browse our properties in Turkey and contact us with any questions about a home you own or are considering.
Sources (checked November 2026)
- Property Tax Law No. 1319 (mevzuat.gov.tr)
- Official Gazette: Law No. 7566 (19 December 2025)
- KPMG Türkiye: summary of Law No. 7566
- Law No. 6360 on metropolitan municipalities (mevzuat.gov.tr)
- Property Tax Communiqué No. 88: 2026 high-value housing tax
- Sabah: 2026 first-instalment deadline of 1 June
- Presidential Decision No. 10556 on late payment interest (via Alomaliye)
- DASK: scope and cover of compulsory earthquake insurance
- DASK: compulsory earthquake insurance in 9 steps
- DASK: tariff and premiums
- DASK: housing loans and title deed transactions
- DASK: electricity subscriptions
- DASK: water subscriptions
- DASK: authorised insurance companies
Updated: November 2026
This guide is general information, not legal or tax advice; rules and lira amounts change, so check the current position with a qualified adviser before you act.