Property Tax

Property tax is a mandatory tax paid by the owners of real estate such as land, plots, residences, and commercial properties. For any registered property, the taxpayer is the individual whose name appears on the title deed.

With the "Regulation Amending the Social Insurance Transactions Regulation" published in the Official Gazette dated May 16, 2026 and numbered 33255, significant amendments were made to the Social Insurance Transactions Regulation, particularly affecting minimum labor practices and procedures related to construction and tender-based workplaces.

With the Tax Procedure Law Circular (VUK-199/2026-5), the filing and payment deadlines for certain tax returns have been extended.

• Withholding and Premium Service Tax Return
• Accommodation Tax Return
• Stamp Tax Return

As is known, the deadline for real and legal person data controllers processing personal data to fulfill their registration and notification obligation with the Data Controllers Registry ("VERBIS"), as stipulated under Article 16 of the Law on the Protection of Personal Data No. 6698, was set as December 31, 2021.