Property tax in Turkey: second instalment due in November

The second instalment of Turkish property tax (emlak vergisi) is due in November, which in 2026 means by Monday 30 November at the latest. The law splits the annual tax into two equal instalments: the first in March, April and May, the second in November (Article 30(1) of Property Tax Law No. 1319, Emlak Vergisi Kanunu, EVK).

That is why searches for “emlak vergisi ödeme” (property tax payment) rise in Turkey at the start of November. This article sets out the legal framework: who pays, when, and what happens if you don’t. A separate section is for readers in Germany, the Netherlands or elsewhere in Europe who own a flat, a plot of land or an inherited share in Turkey.

When is property tax in Turkey due?

Article 30(1) EVK reads:

Emlak Vergisi birinci taksidi Mart, Nisan ve Mayıs aylarında, ikinci taksidi Kasım ayı içinde olmak üzere iki eşit taksitte ödenir.

Unofficial translation: “Property tax is paid in two equal instalments, the first in March, April and May and the second within the month of November.”

Paragraph 3 of the same article lets the Ministry of Finance set different payment months for particular regions. The municipality can tell you whether that applies where your property is; the general rule in the law is November.

The tax is assessed and collected by the municipality (belediye) where the property is located (Articles 11 and 21 EVK), not by the tax office. So you find out the amount owed and the available payment channels from that municipality’s official website or its cashier’s office. Both instalments are equal, so the November payment is the same amount you paid in spring.

Who pays annual property tax in Turkey?

Under Article 3 EVK the owner (malik) pays the building tax; where there is a usufruct (intifa hakkı), the usufructuary; where there is neither, whoever controls the building as if they owned it. The same applies to land.

For shared ownership the law distinguishes two forms:

• Ownership in shares (paylı mülkiyet): each owner is liable only in proportion to their share.
• Joint ownership (elbirliği mülkiyeti): the owners are jointly and severally liable (Article 3(2) EVK). The municipality can claim the whole tax from any one of the heirs.

Inherited property that has not yet been divided is held in joint ownership. So if your brother in Turkey has not paid the tax, the debt legally concerns the co-heirs living abroad as well. How the heirs share the cost among themselves is a matter between them.

How the tax is calculated and why it rose in 2026

The tax is charged on the property’s tax value (vergi değeri, Articles 7 and 29 EVK). The statutory rates are:

• Residential buildings 0.1%, other buildings 0.2% (Article 8(1) EVK).
• Land 0.1%, building plots (arsa) 0.3% (Article 18 EVK).
• Within metropolitan municipalities (büyükşehir) and their adjacent areas these rates apply with a 100% increase.

The President may halve the rates or raise them up to threefold. The rate applied to your property appears in the municipality’s assessment.

Tax values are reassessed every four years. New land unit values for 2026 were set in 2025. Under transitional Article 23, as amended by Law No. 7566 of 4 December 2025, the 2026 values calculated on that basis may not exceed “2025 yılına ait vergi değerlerinin iki kat fazlasını” (two times more than the 2025 tax values). The same law now links the annual increase between reassessments to the full revaluation rate (yeniden değerleme oranı) rather than half of it (Article 29 EVK). These changes have been in force since 19 December 2025. If your 2026 bill is noticeably higher than last year’s, the new assessment period may be one reason.

Exactly how large an increase this cap allows has to be worked out from the wording; I do not give a worked example here. The safest course is to ask the municipality for your property’s 2025 and 2026 tax values and compare them.

What if you don’t pay?

Municipal taxes are public receivables collected under Law No. 6183 on the Collection Procedure of Public Receivables (Article 1 of Law No. 6183). A late-payment surcharge (gecikme zammı) is added to any unpaid amount for each month from the due date, calculated daily for part months (Article 51(1)). The rate is set by the President and changes from time to time. Check the current rate with the municipality or in the Official Gazette (Resmî Gazete); I do not quote a figure here.

The limitation period for collection is five years from the start of the year following the year in which the tax fell due (Article 102 of Law No. 6183). Payments and enforcement steps interrupt it (Article 103). Don’t assume an old debt has simply lapsed.

The consequence most people actually run into is at the land registry. Under Article 30(8) EVK the land registry office (tapu müdürlüğü) checks electronically for property tax debt on every transfer, and buildings or land with unpaid property tax are not transferred. The law lists the exceptions itself: inheritance, court judgment, forced sale in enforcement, expropriation and other cases provided for in special laws.

Points for owners living in Germany or the Netherlands

Living abroad does not change your liability. What is taxed is buildings and land located in Turkey (Articles 1 and 12 EVK); where the owner lives and which nationality they hold make no difference.

Selling. If you are selling your flat in Turkey through a power of attorney, the property tax has to be paid before the land registry appointment, or the transfer will not go ahead (Article 30(8) EVK). Ask your representative to check the balance with the municipality in advance.

Inheritance. On inheritance the taxpayer changes. A change of taxpayer is one of the events that alter the tax value (Article 33(6) EVK), and it requires a property tax notification (emlak vergisi bildirimi) to the municipality (Article 23 EVK). The deadline is the end of the year in which the change occurs, or three months if it happens in the last three months of the year. Joint owners may file one notification together or each file separately. To register an inherited share at the land registry you first need a Turkish certificate of inheritance; how to obtain one from abroad is covered in certificate of inheritance in Turkey. If the heirs cannot agree on the property, a partition lawsuit may follow.

Pensioners and the single-home reduction. Article 8(2) EVK empowers the President to reduce the rate to zero for certain people’s only home in Turkey of up to 200 m² gross. They include people who document that they have no income and those whose income consists solely of a pension from “kanunla kurulan sosyal güvenlik kurumları” (social security institutions established by law). The same paragraph adds that the rule does not apply to homes used for rest at certain times of the year. A holiday home used only during holidays is therefore outside the provision on its wording.

Whether someone whose only income is a German or Dutch pension can benefit is disputed. The law speaks of “social security institutions established by law” but does not say expressly whether only Turkish ones are meant, and I could not verify any binding court decision on the point. What follows is an opinion: the wording does not expressly exclude foreign institutions, but the municipality’s practice may differ. It makes sense to ask the municipality in writing first and, if refused, to request a reasoned reply.

Keeping track of deadlines. The assessment goes to your address in Turkey. If you don’t live there, an instalment is easy to miss. Putting March to May and November in your own calendar is the simplest way to avoid late surcharges piling up.

German or Dutch property taxes, and whether a property in Turkey has tax consequences where you live, are outside the scope of this article; ask a tax adviser in that country. For other property matters see real estate law.

Frequently asked questions

When is the second property tax instalment due in Turkey?

In November (Article 30(1) EVK). In 2026 the last day of November is Monday 30 November. The Ministry of Finance can set different months for some regions, so also check your municipality’s notice.

How can I pay Turkish property tax from abroad?

The tax is paid to the municipality where the property is located. Which channels are open (cashier, bank, the municipality’s website) varies; check the official website of the municipality concerned.

Who pays property tax on an inherited house in Turkey?

Where the estate has not been divided, the heirs are joint owners and jointly and severally liable (Article 3(2) EVK). The municipality can claim the full amount from one heir.

Can I sell a house in Turkey with unpaid property tax?

As a rule, no. Buildings and land with property tax debt are not transferred; inheritance, court judgments, enforcement sales and expropriation are the exceptions (Article 30(8) EVK).

Sources

• Property Tax Law No. 1319 (Emlak Vergisi Kanunu) – mevzuat.gov.tr (Articles 1, 3, 7, 8, 11, 12, 18, 21, 23, 29, 30, 33; transitional Article 23)
• Law No. 6183 on the Collection Procedure of Public Receivables – mevzuat.gov.tr (Articles 1, 51, 102, 103)

Questions about your case

If you would like to look at how a property tax debt should be shared among heirs, why a land registry transfer is held up by unpaid tax, or whether the single-home reduction could apply to you, you can choose an online video, telephone or in-person meeting in Düsseldorf on the appointment page. If you prefer to send a written question, please use the contact form. Meetings are held in Turkish and cover the Turkish law side only (§ 206 BRAO); tax questions in Germany or the Netherlands belong with a tax adviser there. It helps to have the land registry record (tapu), the municipality’s assessment or statement of debt and, for inherited property, the Turkish certificate of inheritance to hand.