Emlak Vergisi is paid through the municipality, and metropolitan rates differ from non-metropolitan rates. For a residence, the fee note records 0.1% outside metropolitan areas and 0.2% in metropolitan or adjacent areas, checked against the GIB Istanbul material.
What changes the buyer's decision?
A luxury Residence can raise extra questions, and municipal values can lag market prices. Do not estimate tax from the USD offer price without the municipal base.
Ask for the municipality value, district, property type and any valuable-housing-tax exposure before publishing an annual owner-cost line.
Evidence and checklist
| Buyer moment | Check | Why it matters |
|---|---|---|
| Base | Municipal tax value | Do not use listing price as the tax base. |
| Residence rate | 0.1% / 0.2% | Fee note records non-metropolitan and metropolitan residence rates. |
| Law 7566 | 2025-12-19 change | Use dated GIB basis before launch. |
| Luxury exposure | [OWNER] | Owner should decide whether to add a separate valuable-housing-tax row. |
| Payment | Municipality | City-specific process and value document matter. |
How to use this in your shortlist
Start with your goal, budget and timing, then test one Project, one Residence and one Offer against the rule above. If evidence is missing, keep the gap visible instead of replacing it with a claim.
Evidence register
Sources
Source claims checked on 2026-08-24.
- Law 7566 and GIB 2026 tax material
- Rule date
- law dated 2025; checked 2026-08-24
- Accessed
- 2026-08-24
- Supports
- 2026 property-tax valuation mechanism after Law 7566
- GIB, Fees Law No. 492
- Rule date
- current consolidated page checked 2026-08-24
- Accessed
- 2026-08-24
- Supports
- Tapu Harci legal base and declared-value rule
Terms used in this guide
Every term links to its full definition in the glossary.
