العربية
All countries around the world impose what is known as general taxes, which are specific fees that encompass products.
properties, sales and purchase transactions, imports, exports, and more. Taxes vary according to the sector they belong to.
Real estate taxes in Turkey are part of the general taxes in the country, obligating owners of Turkish properties to pay them.
These taxes are divided into a range of taxes, among which the Environmental Cleaning Tax stands out.
What is meant by this tax and how can it be paid?
Environmental Cleaning Tax in Turkey:
It is a type of property tax in Turkey that is levied on certain categories of Turkish properties within municipalities.
It is collected by the general statement of the Municipal Revenue Law applicable to the municipalities where the properties are located.
Types of Turkish properties subject to this tax:
According to the tax law, it is imposed on residential apartments, office properties, workplaces, and vacant or unoccupied buildings within municipal limits.
However, land properties are exempted from the tax law related to the Environmental Cleaning Tax in Turkey.
As for workplaces, there are several exceptions and tax exemptions that include various institutions from the environmental cleaning tax. These exemptions encompass:
Administrative centers within the city:
- General Budget and Annex Budget administration centers.
- Red Crescent institutions.
- Charitable associations.
- Student dormitories under General Directorates.
- Places of worship (mosques, churches, synagogues).
- Consulates and embassies.
- Unions are established by villages and municipalities.
Exemption from this tax can be obtained for empty residential properties and workplaces by submitting a request to the municipality.
Calculation method of the Environmental Cleaning Tax in Turkey:
The Turkish Ministry of Finance is responsible for determining the rate of this tax, which is renewed annually based on the water consumption.
per cubic meter within the residential property. Residential buildings are divided into groups based on the amenities provided to residents.
and separate fees are imposed on each group. The percentage of the Environmental Cleaning Tax varies from year to year based on the consumption rate and features.
In some cases, a specified value is deducted from the Environmental Cleaning Tax by municipalities, according to Municipal Revenue Law No. 2646.
The tax is determined with a discount that can reach up to 50% in municipalities located within limited development priority areas and municipalities with a population of fewer than 5,000 people.
Regarding the value of this tax for the year 2024, the Turkish Ministry of Finance has set it at 68 kurus per cubic meter of water consumption.
within residential properties in major municipalities, and 50 kurus for smaller municipalities. The amount of.
the Environmental Cleaning Tax for buildings used as workplaces is implemented according to the specified categories by municipal councils.
Deadline for paying the Environmental Cleaning Tax in Turkey:
- The Environmental Cleaning Tax is paid in two installments every year. The first installment of the Environmental Cleaning Tax and sanitation.
- fee is due by the end of May, while the second installment will be paid by the end of November.
- It’s worth mentioning that the payment method varies based on the type of property. The Environmental Cleaning Tax imposed on residential.
- properties is reflected in monthly water bills. On the other hand, the Environmental Cleaning Tax for commercial properties is paid.
- to the treasury of the institution associated with the environmental cleaning taxes within the municipalities that these apartmentsfall under.
- To pay it, you must fill out an Environmental Cleaning Tax Notification form and submit it to the municipality once.
- Transactions and changes can be tracked by registering as the designated taxpayer.
Who is responsible for paying the Environmental Cleaning Tax?
The Environmental Cleaning Tax is paid by the property user, whether it’s the owner or the tenant. For vacant buildings.
the property owner with official disposal rights is responsible for the tax payment.
What are the penalties for those who fail to pay the Environmental Cleaning Tax?
A financial penalty is imposed for late or non-payment of the Environmental Cleaning Tax within the specified deadlines of the year, amounting to 1.40% of the tax value.
Property taxes in Turkey vary, including title deed fees upon property transfer, Value Added Tax, luxury property.
tax, property gains tax, as well as monthly and annual taxes like residential complex fees and municipal taxes paid after property purchase.
Additionally, there are cases where exemptions from certain types of property taxes apply in Turkey.
