New Property Tax Rules in Turkey from 2026: A Guide
What Will Change from 2026
- Revision of Cadastral Values: Minimum land values have been updated nationwide, with significant increases in many areas.
- New Tax Base: All calculations will now be based on these new figures, which are fixed for the next four-year period.
- Automatic Assessment: From January 2026, tax bills will be issued automatically using the updated cadastral data.
Why This Matters for Property Owners
In some districts, cadastral values have increased several-fold. However, this does not automatically mean your tax will increase tenfold. The final tax amount depends on the taxable value (land + building), and the tax rates themselves remain unchanged. While the increase will be noticeable for most, it will not always be directly proportional to the growth in cadastral value.
How the Tax Is Calculated
The taxable value consists of two components:
- Land Value: Calculated from the new cadastral land price and the share allocated to your specific property.
- Building Value: Determined by standard construction costs, adjusted for the building's age, condition, and features.
Applicable Tax Rates (Per Year):
- Residential Property: 0.1% of the taxable value.
- Commercial Property: 0.2% of the taxable value.
- Land Plots: 0.3% of the taxable value.
Important: For major metropolitan cities (like Istanbul, Ankara, Izmir), a multiplying coefficient of ×2 applies, making the effective rates 0.2%, 0.4%, and 0.6% respectively.
Right to Appeal
Property owners have the right to challenge the new cadastral value if they believe it is significantly overstated compared to the market reality. This requires filing a formal claim with the tax court at the location of the property.
Warning: The final and absolute deadline for submission is September 7, 2025. After this date, no changes will be possible, and your 2026 tax will be calculated based on the newly assigned value.
Important: The appeal process can take several months. It is strongly recommended to start the procedure as early as possible in 2025, not wait until the deadline approaches.
Where to Check the Cadastral Value
You can verify the updated value for your property through the following channels:
- At the local municipality (Belediye) where your property is located.
- On official information boards posted at neighborhood (mahalle) offices.
- Via online e-Belediye services by entering your property address or district details.
Information: Online checks are available in most major cities, including Istanbul, Ankara, Izmir, Antalya, and Bursa.
Action Plan for Property Owners
- Step 1: Check the new cadastral value for your property as soon as possible.
- Step 2: Compare it with realistic market prices and assess if the increase is justified.
- Step 3: File an appeal with the tax court before September 7, 2025, if necessary.
- Step 4: Monitor for possible legislative updates, as authorities are discussing measures to soften the impact of sharp tax increases.
Attention: Missing the appeal deadline of September 7, 2025, completely eliminates your chance to change the tax base for the 2026 fiscal year and beyond.
Conclusion
From 2026, property tax in Turkey will be calculated based on significantly updated cadastral data. For a majority of owners, this will result in higher annual payments. Proactive verification and, if warranted, legal appeal of your property's assessed value are essential steps to avoid overpaying.
Timely action in 2025 is the key to optimizing your future tax expenses and preventing unexpected financial burdens. Do not wait until the tax bill arrives.
