What is Emlak Vergisi?
Emlak Vergisi is the annual property tax in Turkey, that all property owners, both individuals and legal entities including foreign citizens, are obliged to pay.
Why is the tax in Turkey significantly lower than in other countries?
The reason for this is the specific method of tax calculation and the significantly undervalued tax base (Vergi Değeri).
In countries such as the USA, for example, a standard format apartment owner (2+1) might pay from $2,000 a year.
In certain European countries, for example in Spain or Germany, the tax contributions range from €600 to €1,200 a year.
For comparison: in Turkey, the same owner pays on average from $100 a year.
On what basis is the tax calculated?
The calculation is made not on the market value of the property nor the price indicated in the deed (Tapu), but based on the cadastral value (Vergi Değeri).
The cadastral value is set by the municipality and is updated taking into account the inflation rate and other indicators.
In 2025, this value was indexed at 21.965% compared to the previous year, which is significantly lower than not only the real increase in property prices, but also the official inflation rate.
For example: if a flat in Antalya is selling on the market for 5,000,000 TL, the cadastral value set by the municipality might only be 1,500,000 TL.
The annual tax will be calculated from this sum.
What is stated in the property deed (Tapu) and does it affect the tax?
The amount stated in the Tapu is the price recorded at the time of the purchase-sale transaction. It can be higher or lower than the cadastral estimate. However, it is not used to calculate the annual tax and has no effect on its amount.
Tax rates in 2025
For residential real estate:
- 0.1% — if the property is located outside a large municipality
- 0.2% — within the boundaries of a large municipality (Büyükşehir), including Istanbul, Antalya, Ankara, Izmir, etc.
For commercial real estate:
- 0.2% — outside a large municipality
- 0.4% — within its boundaries
For luxury real estate (Değerli Konut Vergisi):
If the cadastral value of the property in 2025 exceeds 15,709,000 TL, following rates apply:
- 0.3% — from 15.7 to 23.5 million TL
- 0.6% — from 23.5 to 31.4 million TL
- 1.0% — over 31.4 million TL
For other property categories, including land, the rates vary similarly, depending on the region and type of property.
Tax payment deadlines
The tax is paid in two installments:
- The first part — before 31 May
- The second part — before 30 November of the current year.
It's also possible to pay the full amount at once in the first period.
How to Pay
Offline: at the municipality where the property is located
Online: via your municipality's website or the e-Devlet system — if you are registered and have a Turkish mobile number
What happens if payment is delayed?
According to the latest changes, starting from 2024, there have been increased instances of seizures or encumbrances on real estate in cases of non-payment of this tax.
This can disrupt the sale of your property or prevent you from obtaining necessary references from the town hall.
That's why we advise all property owners in Turkey to pay this tax on time, to avoid potential fines or imposed charges or seizures.
Everything worth knowing
Property tax in Turkey remains one of the most affordable in Europe and worldwide.
It is calculated based on the cadastral value, which is significantly lower than the market value.
Timely payment and a sound understanding of the calculation mechanism help avoid penalties and ensure peaceful enjoyment of your property.
Planning on buying a property in Turkey?
Contact the experts at Tolerance Homes — we'll help you account for all expenses upfront and conduct a risk-free transaction.
We'll be happy to answer all your questions, reach us on Whatsapp +90 (532) 158 42 44
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