Annual Property Tax in Turkey (Emlak Vergisi): How Much, When and How to Pay

In short

Annual property tax is paid to the municipality on the property's municipal value, not on the purchase price. For residential apartments the rate is 0.1% of that value, or 0.2% in metropolitan municipalities such as Trabzon and Istanbul, and higher for land and non-residential buildings. It is paid in two instalments: by the end of May and by the end of November. The seller pays the tax for the year of sale, and you start from the following year.

Written by Mohammed Bukhari, Real estate consultant

Last reviewed October 7, 2026

Property tax in Turkey is one of the lightest burdens on owners compared with many countries, but it is an annual obligation you need to know about so that a small unpaid debt does not build up and hold up a major transaction later.

What is it calculated on?

It is not calculated on the purchase price or on the value in the valuation report, but on the property's “municipal value” (Emlak Vergi Değeri), an estimated value set by the municipality based on land values in the street and the type and size of the building. It is usually well below the market value.

The rates

Apartment or residential house: 0.1%, or 0.2% within metropolitan municipalities.
Non-residential building (shop or office): 0.2%, or 0.4% within metropolitan municipalities.
Building land (Arsa): 0.3%, or 0.6% within metropolitan municipalities.
Agricultural land (Tarla): 0.1%, or 0.2% within metropolitan municipalities.

Trabzon and Istanbul are both metropolitan municipalities, so the higher rates apply there.

A rough example

If the municipal value of your apartment in Trabzon is 2 million lira, the annual tax is 0.2% of it, about 4,000 lira, paid in two instalments. You can find your apartment's municipal value on the municipality's statement or by asking at its tax department.

Payment deadlines

First instalment: from March until the end of May.
Second instalment: during November, until the end of the month.

You can also pay the full amount with the first instalment.

Year of sale: who pays what?

The tax for a year is paid by whoever owned the property at the start of that year. So if you buy in 2026, the 2026 tax is the seller's, and you start paying from 2027. That is why you should ask the seller for receipts of past instalments, because arrears are recorded against the property. This item is part of the pre-purchase checklist.

Do I need to declare the property to the municipality?

In most cases the sale details reach the municipality from the land registry, but some municipalities still ask the new owner for a declaration (Emlak Beyannamesi). We check the registration status for our clients after the purchase so nothing slips through.

How do you pay?

Municipality website: using your tax number or foreigner ID number.
e-Devlet portal: shows your debts to the municipality.
Bank: through the app or by direct debit from your Turkish account. See the guide to opening a bank account.

Tax on high-value homes

Alongside the regular tax, there is a special tax on homes with a very high municipal value (Değerli Konut Vergisi), applied above a high threshold that is updated every year. It does not affect most apartments our clients buy, but we flag it for villas and very high-end apartments.

In short

A relatively small tax, calculated on the municipal value rather than the price, and paid twice a year. Pay it on time, keep the receipts, and when buying make sure the seller has paid what they owe. The rest of the annual expenses are covered in the costs and taxes guide.

Our after-sales team pays taxes and bills on behalf of clients who live outside Turkey. Contact us.