Sanitation Tax

Sanitation tax is collected from the workplaces which uses solid waste collection and sewage system services every year as two installments (May and November). Second installment must be paid until 30.11.2019. Debt must be paid through directly applying to the relevant municipality or though the relevant municipality's online system.

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, tax payment will be inapplicable. This situation does not constitute a problem until the registered municipalities 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.

Real Estate / 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 within November.

The taxpayers shall deposit their payments to the Real Estate 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).

Please be advised that the deadline for the second payment of real estate tax is 30.11.2019.

Inheritance Tax

In the case of a death within the first four months of the date of death, for other inherit processes, within the month of the inherit date, for earnings from the contests within the 20th day of the following month the relevant inheritance tax shall be declared.

Once the declaration is submitted and the accrual slip is received, in three years in every May and November, the tax shall be paid in two equal installments.

The content of this article is intended to provide a general guide to the subject matter. Specialist advice should be sought about your specific circumstances.