2025 Real Estate Tax Guide
All residential properties, commercial units, plots, and land within the borders of Türkiye are subject to property tax. The legal owner listed on the title deed is responsible for paying this tax. Therefore, both Turkish citizens and foreigners who own real estate in Türkiye are liable to pay it.
The obligation to pay property tax begins the year following the purchase. For example, someone who buys property in 2024 will start paying taxes in 2025.
Real Estate Tax Calculation: 2025 Rates
As of 2025, real estate tax calculations depend on the type and location of the property. The base rates are as follows:
- Residential: 0.1% (1 per mille)
- Commercial: 0.2% (2 per mille)
- Building plots: 0.3% (3 per mille)
- Agricultural land: 0.1% (1 per mille)
If the property is located within a metropolitan municipality or its adjacent zones, these rates are doubled. For example, in a city like Antalya, the residential rate increases to 0.2%.
To illustrate, a residential property in Antalya worth 2,000,000 TRY will have an annual property tax of 4,000 TRY.
How to Obtain a Real Estate Tax Clearance Certificate
Before selling, donating, or inheriting a property, a “real estate tax clearance certificate” must be obtained. This official document confirms that the property has no outstanding tax debts.
In 2025, this document can be requested from the local municipality where the property is registered. Some larger municipalities also offer this service online via the e-Government portal.
Foreign investors can obtain this document either personally or through an authorized representative. Without it, title deed transactions cannot be completed.
When Is Real Estate Tax Exemption Applicable?
In 2025, certain groups in Türkiye may be exempt from property tax. These include retirees, disabled individuals, veterans, and widows/orphans under certain conditions. The exemption applies only to one residence and requires the owner to be living in that property.
Newly constructed homes are tax-exempt for their first year, up until the end of the year construction is completed. However, if the property is sold during this period, the exemption is revoked. To apply, a petition must be submitted to the local municipality.
Property Tax Guide for Foreign Investors
Foreigners who purchase real estate in Türkiye are subject to the same tax regulations as local citizens. If the title deed is registered under a foreign citizen’s name, they are directly responsible for the tax.
The property’s assessed value and its municipal boundaries directly impact the tax amount. In metropolitan areas like Antalya, tax rates are higher. Foreigners also must obtain a clearance certificate before selling any property, making regular tax tracking essential.
For the most profitable real estate opportunities in Antalya, contact Antalya Development.
Real Estate Tax Payment Periods and Process
In 2025, property taxes are paid in two equal installments per year. The first installment is due between March 1 and May 31. The second installment must be paid between November 1 and November 30.
Payments can be made at municipal offices, banks, or online through the e-Government portal and municipal websites. Anyone who owns real estate is responsible for paying on time. Late payments are subject to interest charges.
Tax Debt and Responsibilities During Property Sale
Before a property is sold, all outstanding tax debts must be settled. During title deed transfers, a tax clearance certificate is required to confirm there is no outstanding debt.
If a debt is found, it must be paid before the transaction can proceed. Otherwise, the title deed office will not complete the process. Both buyers and sellers should ensure the property has no pending taxes before proceeding.
Real Estate Investment and Tax Planning in Türkiye
Proper tax planning is vital for real estate investors in Türkiye. Those owning multiple properties may face substantial annual tax obligations. Regular tax calculation and timely payments are essential.
Investors should consider local tax rates, property appreciation, and potential exemptions before purchasing. While cities like Antalya offer high returns, they also come with higher tax responsibilities.
Key Considerations for Investing in Antalya Real Estate
Antalya is one of the top destinations in Türkiye for both domestic and international investors. However, since it is a metropolitan municipality, higher property tax rates apply.
Additionally, frequent zoning updates require buyers to verify the property’s latest municipal records before making a purchase.
How to File a Real Estate Tax Declaration
In Türkiye, property owners must submit a real estate tax declaration to the local municipality during the early months of the year following acquisition. This form details the type, value, and location of the property.
Failing to submit this declaration can result in fines. When a new home, commercial unit, or plot is acquired, the declaration form must be filled out in person at the municipality. As of 2025, some municipalities also offer online declaration services.
Digital Transformation: Using e-Government for Property Taxes
In 2025, most real estate tax procedures can be completed online via Türkiye’s e-Government (e-Devlet) platform. Property owners can check their debts, make payments, and request clearance certificates.
Some large municipalities also offer online portals for property tax services. Foreigners with valid e-Government credentials can use these systems as well, providing convenience for overseas property owners.
Outstanding Tax Debts and Penalties
If property taxes from previous years remain unpaid, penalties and late fees are incurred. This remains true in 2025. Municipalities apply monthly interest on overdue taxes.
Unpaid taxes can block property transactions. In such cases, restructuring and installment options may be available. Keeping up with tax obligations prevents these issues.
Smart Investing in Türkiye Through Tax Awareness
Owning property in Türkiye can be a highly profitable investment with the right strategy. Ensuring full compliance with real estate tax obligations is key to maintaining this success.
Due to higher tax rates in metropolitan cities, choosing the right location is critical. For top real estate opportunities and personalized consultation, reach out to Antalya Development.
Frequently Asked Questions About Real Estate Tax in 2025
When is real estate tax paid?
In two annual installments: March–May and November.
Do foreigners have to pay property tax in Türkiye?
Yes, all foreigners who own property in Türkiye are subject to property tax.
Who qualifies for real estate tax exemption?
Retirees, disabled individuals, veterans, and those with only one residence under specific conditions.
How can I obtain a tax clearance certificate?
Apply at the local municipality or use online systems provided by some municipalities.
Can I pay property tax online?
Yes, through the e-Government portal or official municipal websites.
