While owning a property may seem like a privilege in today’s world, it also comes with some responsibilities, including the payment of property taxes. As a result of these responsibilities, individuals classified as taxpayers must fulfill property tax payment in Turkey procedures at specified intervals.
Property tax is a type of tax that individuals pay for the properties they own or are allocated. Like other types of taxes, this tax is collected at different intervals and through various payment methods. We have compiled details about the property tax payment process for those who are curious.
When is Property Tax Paid in Turkey?
Property tax in Turkey entails an annual obligation for tax payers. They are required to pay a predetermined amount set by the government every year. Typically, property taxes are paid in two installments. The first installment is due from the first day of March until the last day of May, while the second installment is due by the end of November.
Annual property tax payments can be made in two equal installments, or there is an option for a lump-sum payment. The deadline for lump-sum payments is usually at the end of May.
Failure to make payments on time results in punitive measures against taxpayers. If any installment is not paid, legal interest is applied during the delay. When faced with such a situation, the overdue tax amount, along with the interest, must be paid on upcoming payment dates. If property tax payment is not made after a certain period, the process of seizure can be initiated.
How to Pay Property Tax in Turkey?
The property tax payment in Turkey process can be carried out through various methods. Among the preferred methods for tax payment are:
Property Tax Payment via Internet
- Log in to the e-Government system with your user credentials.
- Perform property tax inquiries by typing “Tax Debt Inquiry” or by selecting the “Internet Tax Office” option.
- View the amount you need to pay and your outstanding debts.
- Enter your payment details and confirm the transaction.
Property Tax Payment via Interactive Tax Office Application
- Use the Interactive Tax Office (ITO) application provided by the Revenue Administration of the Republic of Turkey.
Property Tax Payment through Banks
- Use your bank’s website or mobile application to make payments.
Property Tax Payment at Tax Office Counters
- Pay your tax debt at the counters of the tax office in your place of residence.
Who is Obligated to Pay Property Tax in Turkey?
Property tax is collected from property owners by municipalities. It has two main types: building tax and land tax. Those who own property are among the taxpayers. In cases where there is no title deed, those responsible for paying taxes are the individuals to whom the land or building is allocated.
Property tax exemption may apply to individuals with no income, housewives, widows, orphans, disabled individuals, families of martyrs and veterans, and state-owned institutions and lands.
2023 Property Tax Payment Dates in Turkey
The property tax payment dates for 2023 generally occur in two periods. First installment payments can be made from the beginning of March until the end of May. The deadline for lump-sum payments is usually at the end of May. The deadline for the second installment payments is at the end of November.
Property tax payment dates apply to existing taxpayers. Those acquiring new property must first make a declaration for tax payments. This process, called “Immovable Property Declaration,” can be done through e-Government or by applying to the relevant municipalities. Documents that may be required during the declaration include the owner’s identification, building permit, occupancy permit, and property declaration form. The tax amount is calculated based on the characteristics of the property using predetermined rates.
