Last updated: 11 November 2026
Payments for the second instalment of the 2026 property tax are being made between 1 and 30 November 2026. Taxpayers with an outstanding second instalment must complete their payment to the municipality in which the property is registered by Monday, 30 November 2026. The Revenue Administration’s tax calendar confirms the payment deadline.
For owners of more than one residence, or of properties in different districts, this period is also an important opportunity to review the tax liabilities and payment records of each property together.
Where can the second instalment of property tax be paid?
Payment is made to the municipality in which the property is registered. The available payment channels vary from one municipality to another; a bank or card arrangement offered by one municipality should not be assumed to apply to others.
| Payment channel | Points to note |
|---|---|
| Municipal cash desks | Opening hours and accepted payment methods should be confirmed with the relevant municipality. |
| The municipality’s official website | Check whether an e-municipality or online payment service is available. |
| Banks, ATMs and PTT | Only the agreements and transaction terms announced by the relevant municipality should be relied upon. |
Checking the property and taxpayer details before payment and keeping the receipt afterwards makes record-keeping easier, particularly when tracking more than one property.
Who is liable to pay property tax?
Property tax covers buildings, plots and land within the borders of Türkiye. The taxpayer is the owner of the property; where applicable, the holder of the usufruct right; and, in the absence of both, the person who uses the property as if they were its owner. In shared ownership, liability is determined according to each owner’s share. GİB explanation on property tax
When does the tax liability begin for those who bought a home in 2026?
According to GİB, for property purchased in 2026, the new owner’s property tax liability begins in 2027. However, the obligation to notify the municipality must be fulfilled separately: for acquisitions made in the first nine months of the year, notification is due by the end of the year; for acquisitions made in the last three months, it is due within three months of the acquisition date. GİB explanation on notification and tax liability
Who is covered by the property tax exemption?
One of the practices commonly referred to as a “property tax exemption” is the application of a zero rate of building tax to the residences of those who meet the required conditions.
In Türkiye, the following groups are among those who own, or hold the usufruct right to, a single residence with a gross area not exceeding 200 m²:
- Those who document that they have no income, excluding persons under the age of 18 who have someone legally responsible for their care.
- Those whose only income consists of a retirement, widow’s, orphan’s, survivor’s or disability pension from social security institutions established by law.
- Persons with disabilities.
- Veterans, and the widows and orphans of martyrs.
Shares in a single residence may also be assessed within these conditions. For persons with disabilities, neither income status nor the degree of disability is decisive in this practice. GİB explanation on the zero-rate building tax
Applications are made to the relevant municipality with documents showing your circumstances and the required form. Owners of more than one residence, or of a residence exceeding 200 m² gross, fall outside the scope of this practice. The zero rate also does not apply to residences used for holiday purposes at certain times of the year, and this reduction does not cover land and plot tax.
What happens if property tax is paid late?
For an instalment not paid on time, a late payment surcharge is calculated under Article 51 of Law No. 6183. The GİB explanation, checked on 11 November 2026, states the monthly rate as 3.7%. Partial months are calculated on a daily basis. GİB explanation on the late payment surcharge
This rate reflects the information available on the date checked; for late payments, the rate in force at the time and the current amount calculated by the municipality should be taken as the basis.
What should owners of more than one residence pay attention to?
During this payment period, it is advisable to check each property’s municipal record, remaining instalment and any reduction status separately. In particular, for second homes and residences used seasonally, the zero-rate conditions that apply to a single residence should be assessed separately.
From the perspective of high-end property ownership, the importance of this issue lies in regularly monitoring the ongoing financial obligations of ownership. This assessment interprets the tax calendar from a portfolio management perspective; it does not include any forecast regarding house prices or investment returns.
Frequently Asked Questions
When is the deadline for the second instalment of the 2026 property tax?
The deadline is Monday, 30 November 2026.
Can property tax be paid at any bank?
Payment channels vary by municipality. The bank and transaction options announced by the relevant municipality should be checked.
Is being retired on its own enough to be exempt from property tax?
No. The conditions for the zero-rate practice, such as owning a single residence, its gross area and income, are assessed together.
Does the zero-rate building tax apply to a second home?
This practice, which is intended for a single residence, does not cover those who own more than one residence.
Sources: The GİB and municipal links in the text.
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