Real Estate Tax Law (Law No. 1319)

Article 51

CHAPTER ONE: Tax Liability

This Law shall be executed by the Minister of Finance.

PROVISIONS THAT COULD NOT BE INCORPORATED INTO PRINCIPAL LAW NO. 1319:

1 – Provisional articles of Law No. 2587 dated 21/1/1982:

Original Turkish text

MADDE 51

Bu Kanunu Maliye Bakanı yürütür.

1319 SAYILI ANA KANUNA İŞLENEMEYEN HÜKÜMLER:

1 – 21/1/1982 tarih ve 2587 sayılı Kanunun geçici maddeleri:

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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.