Concerns All Property Owners: Property Tax Deadline Turkey Is December 1st! Those Who Miss It Face Penalties

Critical Period Begins: “No Working” Condition Applies To Retirees; New Homeowners Must File Notification By Year-End

ANKARA, Turkey – The final phase has begun for the second installment payment of the 2025 property tax (Emlak Vergisi), affecting millions of real estate owners. The period granted for the payment expires on Sunday, December 1st. All homeowners who miss this critical deadline will be liable to pay high late payment interest.

📝 Section 1: The Deadline And The Cost Of Delay

Timely payment is a necessary legal obligation that property owners must take seriously.

• Property Tax Deadline Turkey: December 1st is the final day for the second installment payment of 2025.
• Penalty Rate: A monthly late payment interest rate of 3.7 percent will be applied to installments not paid on time.
• Payment Methods: Taxpayers can easily make their payments via the websites of the municipality where the real estate is registered, through e-Devlet, or at relevant tax counters.

🛡️ Section 2: Who Is Exempt From Property Tax? (The Critical Condition)

Under the Property Tax Law, certain citizens are completely exempt from the tax, provided they meet specific criteria. The most fundamental condition for claiming exemption is owning a single residence whose gross area does not exceed 200 square meters.

The following groups meet this condition and are not required to pay the tax, provided they have no other income:

• Homemakers and unemployed citizens with no other income.
• Retirees whose sole income consists of their pension received from the SGK (Social Security Institution).
• Disabled citizens.
• Veterans and widows/orphans of martyrs.

⚠️ Section 3: Critical Rules For Retirees And Renters

Special rules apply to retirees and homeowners who wish to benefit from the exemption:

• Working Retirees Beware: The exemption for retirees requires a “non-working” condition. Retirees who continue to work actively or engage in commercial activities, despite receiving a pension, must pay the tax.
• High Capital Income: Retirees and those with no income must ensure their capital income (such as interest from deposits, or dividends) from the previous year did not exceed a total of 230,000 Turkish Lira.
• Rental Rule: If an owner rents out their single home but pays rent to live in another house, they remain eligible for the exemption. However, owners who rent out their single home and live somewhere else without paying rent (e.g., in military lodging or with relatives) must pay the property tax.

🏡 Section 4: The Timeline For New Owners And Retirees

Payment obligations for individuals who became property owners or retired in 2025 start on different dates:

• New Retirees in 2025: Those who filed their retirement application this year are obligated to pay the 2025 property tax. Their exemption right will only begin from 2026.
• New Home Buyers in 2025: The seller (the previous owner) pays the property tax for a house sold this year. The tax obligation for the new buyer begins in 2026.
• Mandatory Notification: Crucially, new homeowners must notify the relevant municipality by the end of the year. If the title deed registration occurred in the last three months of the year, notification can be made within three months of the registration date. Failure to submit the declaration on time results in a penalty.