Deadline for Property and Sanitation Tax Payments: November 30, 2026

Sanitation Tax

Workplaces benefiting from municipal environmental cleaning services are subject to Environmental Cleaning Tax under Law No. 2464 on Municipal Revenues. The tax is collected annually in two equal installments, in May and November.

The second installment for 2026 must be paid by November 30, 2026. Businesses can make their payments directly to the relevant municipality or through the municipality's online payment systems.

General Definition

Residential buildings, workplaces, and buildings used for other purposes located within municipal boundaries and adjacent areas are subject to the Environmental Cleaning Tax (Çevre Temizlik Vergisi) as they benefit from environmental cleaning services provided by municipalities. If your company's Environmental Cleaning Tax registration has not yet been established with the relevant municipality, no outstanding tax liability may appear in the municipality's payment system. No tax assessment is issued until the municipality establishes the tax registration.

However, if the municipality subsequently establishes the tax registration or if such registration becomes necessary as part of the company's workplace opening and operating license procedures, payment of this tax will become mandatory. In such cases, tax liabilities for previous periods, potentially dating back to the year of the company's establishment, may also be assessed in accordance with the applicable legislation and statutes of limitations.

Environmental Cleaning Tax is a mandatory tax obligation for all workplaces falling within its scope.

Property Tax

Property Tax is a mandatory tax payable by the owners of real estate, including land, plots, residential properties, and commercial properties. For properties registered with the Land Registry, the taxpayer is the person whose name appears on the title deed.

Property Tax is collected annually in two equal installments. The first installment is payable during March, April, and May, while the second installment is payable in November.

Taxpayers can make their payments directly to the Property Tax Department of the municipality where the property is located. When making payments in person, the municipality may request the original title deed or a copy of it, if necessary.

If the property is located in another city, payments may also be made through PTT (Turkish Post), depending on the payment options offered by the relevant municipality. Additionally, many municipalities provide online payment facilities through their e-Municipality systems.

The deadline for the second installment of the 2026 Property Tax is November 30, 2026.