According to the Property Tax Law No. 1319; buildings, land and land located within the borders of Turkey are subject to real estate tax.
Payments for the property tax, which must be paid to the municipality to which the real estate is attached, are made in 2 equal installments per year. The first installment of the tax is paid in March, April and May. The second instalment is due in November.
The owner of the real estate pays the tax. But what happens if the owner of the estate has the right of inheritance? Does the owner of the right to inherit pay the property tax?
According to the Circular on whether the beneficial owner of real estate should pay the Real Estate Tax; if a building has the right to inherit property, the owner of the property tax becomes not the owner, but the beneficiary of the property tax. The relevant circular reads as follows:
Taxpayer Services Other Taxes Group Directorate
Issue:B.07.1.GIB.4.34.18.01-006.01-261
Subject:Whether the beneficial owner of the real estate will pay the Property Tax.
In the registered petition of interest, the opinion of our Presidency is asked whether the owner of the said real estate or the owner of the beneficial right will pay the real estate tax of the said real estate with the bet that you donate to the Social Security Institution on the condition that you donate your real estate properties located within the boundaries of the district.
Article 3 of the Property Tax Law No. 1319 states that “The owner of the building pays the building tax, if any, the owner of the building, the owner of the property, if any, the owner of the property, and the savers, both, are the owners of the building.”
On the other hand, the right of recovery, regulated in articles 794 and following of the Turkish Civil Code No. 4721, is a right that gives the owner the authority to take full advantage of its subject matter and is established by registration in the register of land deeds in real estate.
According to this provision, in the event that a building has the right of interest to a building, not the owner, but the owner of the right of interest is the real estate tax payer. Therefore, it is necessary for the owner of real estate to pay real estate tax.
As of this,... For real estate that you donate to the Social Security Institution located within the district boundaries, if the right of recovery established in your name is registered in the land registry, the property tax must be paid by you as the owner of the right of collection.
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