10.11.2026 15:40
The second installment payment period for the 2026 property tax, which concerns owners of residences, building plots, businesses, and land, is ongoing. Home and plot owners can make their payments until Monday, November 30. Late payment interest will be applied to tax not paid within the deadline. Retirees, veterans, people with disabilities, and the widows and orphans of martyrs who meet the conditions may be exempt from property tax for their single residence.
The countdown continues for the second installment of property tax. Taxpayers who do not want to leave their payment until the last day can pay their debts through municipalities, e-Devlet, and contracted banks.
LAST DAY IS NOVEMBER 30
Property tax assessed by municipalities is collected in two installments each year. While the first installment is paid in March, April, and May, the second installment is paid in November. The second installment period, which began on November 1, will end on Monday, November 30.
WATCH OUT FOR LATE PAYMENT PENALTY
Taxpayers who do not pay their tax on time face a late payment penalty. According to the monthly rate of 3.7 percent, if a 6,000-lira property tax debt is one month late, 222 lira is added to the debt, and the total amount rises to 6,222 lira.
HOW IS PROPERTY TAX PAID?
Property tax can be paid at the cash desks of the municipality to which the property is attached, through municipal websites and e-municipality systems, through the relevant municipal services on e-Devlet, and through banks contracted with the municipality. For debt and payment information, the records of the municipality to which the property is attached must be checked.
AN UPPER LIMIT WAS INTRODUCED ON INCREASES IN 2026
After new assessed values increased 10-15 times in some regions, a legal amendment introduced an upper limit on 2026 building and land tax values. Accordingly, 2026 tax values could be at most 3 times the 2025 values. With the new regulation, in 2027, 2028, and 2029, tax values will be increased by the full revaluation rate. In the previous practice, half of the rate was used for this increase.
SAMPLE CALCULATION
For a residence with a 2025 property tax value of 1 million lira, the tax calculated at a rate of 2 per thousand is 2,000 lira, and the 10 percent cultural share is 200 lira. Thus, the total annual amount is calculated as 2,200 lira. If the tax value of the same residence rises to 3 million lira for 2026, the tax calculated at a rate of 2 per thousand within metropolitan boundaries reaches 6,000 lira, and the cultural share reaches 600 lira. The total annual amount becomes 6,600 lira.
WHO IS EXEMPT?
Under the Property Tax Law, those who document that they have no income, retirees whose income consists only of a pension from social security institutions, veterans, persons with disabilities, and the widows and orphans of martyrs can benefit from zero-rate property tax for their only residence. For this, it is necessary to own a single residence within the borders of Turkey that does not exceed 200 square meters gross and to meet other legal conditions. Owning a share in more than one residence may prevent benefiting from the exemption. It is recommended to check the exemption conditions and required documents with the relevant municipality.