Deadline for Property and Sanitation Tax Payments: June 1, 2026

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.

This tax is collected annually in two equal installments. The first installment is paid during March, April, and May, while the second installment is due in November. Taxpayers may make their payments by applying to the Property Tax Department of the municipality to which they are affiliated. When paying in person, the title deed or a copy of the title deed must be presented. If the property is located in another city, payment can be made via PTT. Additionally, many municipalities offer the option to pay through online e-Municipality systems.

For the year 2026, the payment period for the first installment of property tax will expire on June 1, 2026.

Sanitation Tax

Businesses that benefit from municipal solid waste collection and sewer services are subject to the sanitation tax, which supports the continuity of these essential services. This tax is collected annually in two installments, paid in May and November.

For the year 2026, the first installment must be paid by June 1, 2026. Workplaces may conveniently complete their payments either by applying in person to the relevant municipality or through the municipality’s online payment systems.

The general definition is as follows:

Residences, workplaces and the other buildings which use solid waste collection system are subject 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 to pay for you. The amount is not accrued until the affiliated municipalities establish the tax liability. 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 kinds of companies.