Vergi Dairesi – the Turkish tax office. Just hearing the words can be enough to make many foreign residents reach for their paperwork and start worrying. But if you own a holiday home in Türkiye, understanding the basics of the Turkish tax system can save you a lot of confusion – and potentially some expensive surprises.

The first thing to know is that not every tax connected with your property is actually paid at the Vergi Dairesi. Some are dealt with by your local municipality, while others are handled through the Revenue Administration (Gelir İdaresi Başkanlığı, or GİB).

Here’s a beginner’s guide to the main things foreign property owners should know.

Your Turkish tax number

If you own property, open a bank account or carry out certain financial transactions in Türkiye, you may need a Vergi Kimlik Numarası, or Turkish tax number. This is a unique number used to identify you for tax purposes. It is not the same thing as your residence permit number or Turkish ID number. If you have a Turkish foreigner ID number (Yabancı Kimlik Numarası), this can also be used for many official transactions, but your tax affairs may still involve a tax number. Keep your tax number somewhere safe, along with your other important Turkish documents.

Property tax – emlak vergisi

One of the most important taxes for homeowners is emlak vergisi, or property tax. Despite the name, this is generally dealt with by the municipality where the property is located, rather than the local Vergi Dairesi. Property owners are responsible for making sure their property is correctly registered for property tax. The relevant ID number here is called a sicil numarası. When a property is newly purchased, the relevant declaration must be made to the municipality. GİB states that property tax is paid to the municipality where the property is registered.

Property tax is normally paid in two instalments:

• First instalment: March, April or May
• Second instalment: November

The exact amount depends on the property’s tax value and the applicable rates.

Don’t confuse the tax value with the market value

Your property’s tax value is not necessarily what you could sell the property for on the open market. This distinction becomes particularly important when buying or selling property, because several different values can appear in Turkish property paperwork.

What if you sell your property?

Selling a Turkish property can potentially have tax consequences too. Depending on how and when the property was acquired, a gain on its sale may be treated as a capital gain. For 2026, GİB states that the exemption for qualifying capital gains is 150,000 TL. However, there are important rules about how the gain is calculated and which property sales are subject to taxation. There are also circumstances in which a sale is not treated in the same way – for example, GİB specifically notes that property acquired through inheritance and subsequently sold is treated differently for this purpose.

If you’re selling a property, don’t rely on a simple rule such as “I’ve owned it for X years, so there’s no tax.” Get the position checked before completing the sale.

What about council tax?

One common source of confusion for British homeowners is trying to find the Turkish equivalent of UK council tax. There isn’t a direct equivalent.

Your local municipality deals with various charges and taxes, including emlak vergisi, but other services and charges can work differently depending on the municipality and the property. In Didim, you pay the council for rubbish collection and street cleaning, and you may also receive charges if a new road has been built for your complex.

What happens if you don’t pay?

Ignoring Turkish tax bills is not a good strategy. Late property-tax payments can attract gecikme zammı, a late-payment charge. GİB currently states that the applicable late-payment surcharge is calculated for each month of delay, with the rate set at 3.7% per month from 13 November 2025. There can also be practical consequences when selling a property. Except in certain legally specified circumstances, a property with outstanding property-tax debt cannot be transferred at the land registry until the debt has been dealt with. So if you’ve owned a holiday home for years without checking whether everything is up to date, it is worth doing so.

Can I check things online?

Yes, and this is where e-Devlet becomes extremely useful. Many government services can be accessed online, and your Turkish tax affairs can also be managed through the Revenue Administration’s online systems. If you are a foreign resident, it is well worth making sure that your e-Devlet account is working and that your registered address and personal information are correct. For tax matters, the Revenue Administration (Gelir İdaresi Başkanlığı – GİB) also provides online services.

Don’t assume your tax affairs are the same as your neighbour’s

This is particularly important in a community like Didim, where you may have British, Irish, German, Dutch, Turkish and other nationalities all owning similar properties. Two neighbours can own identical apartments but have completely different tax positions. For example, one may:

• live permanently in Türkiye;
• live abroad but spend several months a year here;
• rent out their property;
• leave it empty;
• own several properties;
• live in a country with a different tax agreement;
• have Turkish income as well as foreign income.

Their tax obligations may therefore be different.

A few Turkish words worth knowing

Vergi – Tax
Vergi Dairesi – Tax Office
Vergi Kimlik Numarası – Tax Identification Number
Gelir Vergisi – Income Tax
Emlak Vergisi – Property Tax
Beyanname – Tax Return/Declaration
Vergi Değeri – Tax Value
Değer Artışı Kazancı – Capital Gain
Muafiyet / İstisna – Exemption
Harç – Fee/Tax charge
Gecikme Zammı – Late-payment surcharge

HELPFUL TIP

Don’t wait until you sell your house to discover you have an outstanding tax issue.

If you own a property in Türkiye, make a point of checking periodically that your emlak vergisi is paid and your property records are correct. And if you are planning to sell your property, get professional advice about your Turkish tax position before the transaction takes place. The Turkish Revenue Administration’s website has English-language information and guides, making it a useful first port of call when you want to check the official rules rather than relying on something a friend was told ten years ago.

Official information: The Revenue Administration (Gelir İdaresi Başkanlığı – GİB) provides information on property tax, rental income and other taxes. Tax rules and thresholds can change, so always check the current position before making an important financial decision.