Real Estate Tax Law (Law No. 1319)

Article 1

CHAPTER ONE: Tax Liability

Buildings located within the borders of Türkiye shall be subject to Building Tax in accordance with the provisions of this Law.

The term building:

Original Turkish text

MADDE 1

Türkiye sınırları içinde bulunan binalar bu kanun hükümlerine göre Bina Vergisine tabidir.

Bina tabiri:

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Text as of 1 October 2026 · Official source (Turkish): mevzuat.gov.tr ↗

Unofficial translation for information only. The Turkish text published in the Official Gazette is the only authoritative version. This page is not legal advice.