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 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

With the Tax Procedure Law General Communiqué (Serial No: 593) published by the Ministry of Treasury and Finance, Revenue Administration, an important regulation regarding new generation payment recording devices (YN POS devices) has come into force.

With this regulation, it is made possible to issue electronic documents via YN POS devices in order to support the digital transformation of businesses, expand the use of electronic documents, and strengthen tax compliance processes.

E-Ledger and ledger certificate files that were required to be created, signed, and uploaded to the Revenue Administration system by May 11, 2026, have had their deadlines extended until June 10, 2026.

The following processes are included within the scope of this extension: