The amendment concerning the property tax base to be applied in 2026 was formally enacted following its adoption by the General Assembly of the Grand National Assembly of Türkiye. The regulation indicates that a new calculation period will commence for property tax and that there will be a significant change in the way in which increases in market values (rayiç bedeller) are reflected in the tax base. In recent years, rapidly rising market values in major cities led to a corresponding increase in property tax bases. For this reason, the year 2026 will form a different framework for property owners, investors and expectations within the real-estate sector.
How are market values and the tax base determined?
The property tax base is determined on the basis of the minimum square-metre unit values assessed by municipalities. These values are updated annually and evaluated separately depending on whether the property is classified as a building, land or plot. This method remains in force in the new period; however, a new upper limit has been introduced to restrict increases to the tax base.
Which properties are covered by the regulation?
The regulation does not concern only existing property owners. The same calculation basis will apply where the property changes ownership through sale, where division or subdivision procedures are carried out, or where tax liability commences for the first time in 2026. Accordingly, changes to the tax base will apply to all taxpayers irrespective of the type of transaction. This framework has been given a legal basis through a temporary article added to the Property Tax Law.
Are there any changes to calculation or payment?
The basic method of calculating property tax and the payment timetable have not changed. The tax continues to be applied at different rates depending on whether the property is classified as a building, land or commercial premises, and depending on whether it is located within a metropolitan municipality. Payment likewise continues to be made in two instalments each year, in May and November.
Can property tax be viewed through e-Devlet?
Many municipalities have made property information and property tax debts accessible through e-Devlet. Accordingly, previous charges, debt status and property information may be checked through e-Devlet on the basis of records held by the relevant municipality.
The key change: an upper limit in 2026
The most significant provision of the regulation is that the building and land tax values to be applied in 2026 shall be determined on the basis of a maximum of twice the tax value of the previous year. Thus, even if market values rise substantially, the property tax base will remain within a statutory limit and sudden, unpredictable increases will be prevented.
This limit applies solely to the tax base; no change has been made to the applicable tax rates.
