2026 Real Estate Tax Payments Begin: Who is Exempt?
2026 Real Estate Tax Payment Schedule As in previous years, real estate tax can be paid in two equal installments. Taxpayers who wish to do so also have the right to pay their entire debt in a single lump sum during March.
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1st Installment: March 1, 2026 – June 1, 2026 (Due to May 31 falling on a weekend, the period is extended to the first business day).
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2nd Installment: November 1, 2026 – November 30, 2026. A monthly delay penalty is applied to payments made after the specified dates. We recommend not leaving your payments until the last day to avoid any grievances.
Upper Limit Regulation on Tax Values A significant detail stands out in the 2026 real estate tax calculations. With the new regulation, the 2026 building and land tax values have been limited to a maximum of 2 times (up to 3 times in some cases by municipal decisions) the 2025 values. Without this regulation, increases were expected to be much higher due to revaluation rates. Nevertheless, property owners should expect higher figures compared to last year.
Who is Exempt from Real Estate Tax? Property owners meeting certain criteria can be exempt from paying real estate tax by benefiting from the "discounted building tax" (zero-rated tax) advantage. Here are the criteria:
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Those who own a single residence with a gross area not exceeding 200 square meters within the borders of Turkey,
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Housewives and the unemployed who document that they have no income,
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Retirees,
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People with disabilities,
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Veterans and relatives of martyrs (widows and orphans). To benefit from this exemption, an application must be made to the relevant municipality by filling out a form.
How to Pay Real Estate Tax? Payments are now much easier thanks to the developing digital infrastructure:
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Municipal Desks: By going in person to the municipality where the property is located.
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E-Municipality: Via the websites of municipalities using a credit card.
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E-Government: From the “Internet Tax Office” or relevant municipal services tab.
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PTT and Banks: Payments can be made from branches of contracted banks, mobile banking applications, or PTT branches.
