The type of tax collected on the building or land owned by a citizen is called real estate tax. According to the provisions of the Real Estate Tax No. 1319, all buildings within the borders of Turkey are subject to building tax, while houses and lands are subject to land tax. If the owner of the usufruct right and both of them do not exist, the persons who use the said real estate as the owner are obliged to pay the real estate tax. The owner of the real estate will have to declare the real estate first, in particular for the payment of the real estate tax.
Real Estate Declaration
Citizens who purchase real estate must make a real estate declaration by applying to the municipality where their properties are located in order to pay real estate tax. Real estate declaration can be given by going to the relevant municipality, while it is possible to make transactions through the e-government application from the title deed immovable declaration window. The documents required to be submitted in order to make a real estate declaration are listed below:
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Real estate declaration form filled based on the title deed records,
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Copy of occupancy permit,
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Address and phone information,
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Building licence,
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Copy of identity card
When to Pay Real Estate Tax?
Real estate tax can be paid each year in two instalments or at once. The first instalments of the property tax must be paid in March, April and Ma, while the second instalments in November. In general, transactions can be made by going to the municipality where the real estate is located. On the other hand, transactions are carried out online in the same way as the systems of municipalities providing e-municipal services.
Tax-Free Real Estate?
With the payment of the real estate tax, building tax is not paid in terms of government buildings, military garrisons, army houses, places of worship, consulates and embassies of foreign countries, dams, especially agricultural business buildings according to the provision in the article 4 of the Real Estate Tax Law.
Who Is Exempted From Real Estate Tax?
Unemployed, relatives of martyrs, housewives, veterans and retired persons are not obliged to pay real estate tax. On the other hand, in order to benefit from the real estate tax exemption, there is a condition that the real estate should be less than 200 square meters. Detailed research should be done in order to learn the details of the conditions required for the real estate tax exemption.