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30November2023

Deadline for Property and Sanitation Tax is 30.11.2023

Deadline for Property and Sanitation Tax is 30.11.2023

Property Tax

Property tax is a kind of tax that needs to be paid by owners of real estate such as land, estates, workplace, houses etc. For the properties owned by deed; The person, in whose name the deed has been issued, is the owner of the property and thus liable to pay for real estate tax.

This tax is paid as two equal installments each year. The first payment is made in March, April, or May and the second payment is within November.

The taxpayers shall deposit their their payments to the Property Tax Department of their registered municipality. During the payment, if the payment will be made through physical application to the authority, the deed of the real estate is required to be presented. In case the said real estate is outside the city, the payments can be made at the PTT offices. These payments can also be made online via e-municipality system (e-belediye). (In Turkish)

Please be advised that the deadline for second installment of property tax is November 30, 2023.

Sanitation Tax

Sanitation tax is collected from the workplaces which use solid waste collection and sewage system services every year as two installments (May and November). Second installment must be paid until the November 30, 2023. Debt must be paid through directly applying to the relevant municipality or though the relevant municipality’s online system.

The general definition is as follows:

Residences, workplaces and the other buildings which use solid waste collection system are liable to Sanitation Tax inside of municipal boundaries and inside of the municipal adjacent area.

If your tax liability is not open at registered municipality, there is no need for the payment. This situation does not constitute a problem until the workplace is registered at the municipality and become an obligated tax payer. If the company is an obligated tax payer or the company needs to have a municipality work license, in this case the payment of this tax will be an obligation and debt will be calculated and applied starting from the establishment date of the company. This tax type is obligatory to be paid by all types of companies.

Should you have any queries or need further details, please contact your customer representative.

Author Selma Kıy, Category Taxation Law

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About The Author

Selma Kıy

Certified Public Accountant - SMMM
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