General Communiqué of the Property Tax Law (Series No: 90)

General Communiqué of the Property Tax Law (Series No: 90) August 6, 2026 THURSDAY Official Gazette No: 33332

COMMUNIQUÉ From the Ministry of Treasury and Finance and the Ministry of Environment, Urbanization and Climate Change: GENERAL COMMUNIQUÉ OF THE PROPERTY TAX LAW (SERIES NO: 90)

In the first paragraph of Article 29 of the Property Tax Law No. 1319 dated 29/7/1970, it is stated that the tax value for buildings shall be determined and announced jointly by the Ministry of Treasury and Finance and the Ministry of Environment, Urbanization and Climate Change based on the normal construction costs per square meter of buildings to be found according to the principles specified in subparagraph (a) of the same article and the value of the land or land share to be found based on the provisions of the Regulation on the Determination of Tax Values Subject to Property Tax, which was enacted by the Council of Ministers Decision No. 7/3995 dated 29/2/1972 prepared in accordance with Article 31.

In this regard, the normal construction cost per square meter for buildings to be applied in 2027 for the purpose of property tax has been determined by the Ministry of Treasury and Finance and the Ministry of Environment, Urbanization and Climate Change at the amounts specified in the schedule attached to this Communiqué.

It is hereby communicated.