Payment options for 2020 property taxes are handled in two installments, due in May and November. Property owners can pay their tax at the municipality responsible for the area where the property is located. In addition, it is possible to pay property tax without visiting the municipality: payments can be made via PTT money transfer. Payments are also possible using the property tax taxpayer number. The e-municipality system can likewise be used to complete property tax payments.
If property tax payments are delayed, taxpayers may face a late payment surcharge. To avoid this surcharge, taxpayers should not postpone payments to the last minute, since high demand near deadlines can cause problems or delays.
How Are Property Taxes Calculated?
Property tax calculations use different rates based on the type of property—residential, land, plot, or commercial building. Rates can vary further if the property lies within a metropolitan municipality. The tax is calculated by applying the appropriate rate to the assessed (minimum market) value of the property for the relevant year.
If the property is outside metropolitan municipal boundaries, the rates used in calculation are:
- Residential properties outside metropolitan boundaries: 1 per mille (‰),
- Other buildings outside metropolitan boundaries: 2 per mille,
- Land outside metropolitan boundaries: 1 per mille,
- Plots outside metropolitan boundaries: 3 per mille.
If the property is inside metropolitan municipal boundaries, the rates used are:
- Residential properties inside metropolitan boundaries: 2 per mille,
- Other buildings inside metropolitan boundaries: 4 per mille,
- Land inside metropolitan boundaries: 2 per mille,
- Plots inside metropolitan boundaries: 6 per mille.
Sample Property Tax Calculations
As an example, if a residence located inside a metropolitan area has an assessed value of 100,000 TL, the tax calculation is:
- 100,000 x 2 / 1000 = 200 TL.
For a building inside a metropolitan area with an assessed value of 100,000 TL:
- 100,000 x 4 / 1000 = 400 TL.
For land inside a metropolitan area with an assessed value of 100,000 TL:
- 100,000 x 2 / 1000 = 200 TL.
For a plot inside a metropolitan area with an assessed value of 100,000 TL:
- 100,000 x 6 / 1000 = 600 TL.
For a residence outside a metropolitan area with an assessed value of 100,000 TL:
- 100,000 x 1 / 1000 = 100 TL.
For a building outside a metropolitan area with an assessed value of 100,000 TL:
- 100,000 x 2 / 1000 = 200 TL.
For land outside a metropolitan area with an assessed value of 100,000 TL:
- 100,000 x 1 / 1000 = 100 TL.
For a plot outside a metropolitan area with an assessed value of 100,000 TL:
- 100,000 x 3 / 1000 = 300 TL.
How to Apply for Property Tax Registration?
To register for property tax, applicants must contact the municipality responsible for the area where the property is located. Municipalities provide a form to be completed. To finalize tax registration and payment, applicants must fill out this form accurately and submit it to the municipality. During the application, municipalities may also request specific documents; these must be prepared and submitted as part of the process.
Which Documents Are Required for Property Tax Application?
Applicants who do not prepare the required documents cannot complete the registration. Municipalities will list the documents needed; applicants must gather and submit them to proceed.
Commonly requested documents for property tax registration include:
- Photocopy of the title deed (tapu),
- Address of the building,
- Photocopy of the building’s occupancy permit (is Kan Kullanma İzni),
- Applicant’s residential or business address,
- Applicant’s national ID number (T.C. identification),
- Applicant’s tax number.
Who Is Exempt from Property Tax?
Property tax exemptions are determined by a Council of Ministers decision from 2006. Individuals who meet the conditions in that decision are exempt. Exempt categories include:
- Those with no income and who can document the lack of income,
- Pensioners,
- Veterans,
- Families of martyrs,
- Widows and orphans.
Exemption applies to only one dwelling owned by the exempt person and the dwelling must not exceed 200 square meters. In other words, simply being a pensioner, veteran, or meeting any listed condition is not enough by itself; the exempt dwelling must also be under 200 m².
What Is the Culture Contribution?
The culture contribution is collected alongside property tax payments as a contribution fee. Amounts collected as culture contributions are pooled in a contribution account and used for projects related to the protection or enhancement of cultural properties, for project implementation, or for expropriation costs. These funds are transferred to the provincial special administration or to municipalities within the province that develop and manage the projects. Governors are authorized to transfer these contributions to municipalities or special provincial administrations and are responsible for overseeing these expenditures and projects.
What Happens If I Don’t Pay Property Tax?
If property tax is not paid, a late payment penalty applies for the unpaid period. A deadline is set, and the taxpayer is expected to pay the outstanding tax plus the accrued late fee by that date. Under recent changes to the Tax Law, if a taxpayer does not pay their tax debt, those unpaid amounts may be automatically collected from their bank accounts.
What Are the Final Payment Dates for 2020 Property Tax?
For 2020, property tax payments are divided into two installments, so deadlines differ by installment. The due date for the first installment is May 31. Taxpayers are expected to pay the first installment by May 31. The due date for the second installment is November 30.