Glossary
Emlak Vergisi (Annual Property Tax)
A compulsory annual tax on property ownership in Turkey, paid to the local municipality (Belediye). The base rate for residential property is 1‰ of the cadastral value, but in cities with büyükşehir (metropolitan) status — including Antalya — the rate doubles to 2‰.
Where it fits in a deal
The tax accrues starting the year after purchase. It's paid annually in two equal installments — the first by the end of May, the second by the end of November. During a sale, the land registry checks that this tax is paid up to date — the transaction cannot proceed without a certificate confirming no outstanding debt (Borcu Yoktur).
Partial relief for new builds
New residential buildings get a partial, not a full, temporary exemption: for the first 5 years after construction is completed, only 1/4 (25%) of the assessed building value is exempt — the remaining 75% is taxed normally. Contrary to a common misconception, there is no full 5-year exemption.
Separately, Değerli Konut Vergisi is an additional tax on properties with a cadastral value above a threshold the government revises annually; it doesn't apply to the large majority of mid-market properties.
Related terms
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