New Restrictions on Property Tax Increase Have Come into Effect.

A Limitation on Real Estate Tax Increases is Being Introduced

With the recently published regulations, the increase in real estate appraised values is now limited to double. According to the regulation published in the Official Gazette, the minimum land and plot square meter unit values determined for 2026 will be taken as a reference for 2025. The tax values for the year 2026 will not exceed twice the tax values of the previous year.

Tax Regulations and Changes to the Real Estate Tax Law

The new law, which includes comprehensive changes to taxes, has been announced under the title of "Law on Amendments to Tax Laws and Some Laws and Statutory Decrees". As of 2025, real estate taxes cannot exceed twice the tax values of 2024. This situation will significantly affect the amount of tax property owners will pay.

Changes in Rental Exemptions

The rental exemption for the year 2025 is set at 47,000 TL, while this figure was 33,000 TL for 2024. Individuals renting out their properties will need to stay below certain income thresholds to benefit from the specified exemption. Total income must not exceed 870,000 TL in 2024 and 1,200,000 TL in 2025.

New Fee Regulations for Vehicle Sales

In real estate transactions, if a fee lower than the real estate tax value is paid, the tax loss penalty will change for the fee difference. Notary fees will be calculated at a rate of 0.2% of the sale price.

High Fee Amounts for Refineries and Jewelers

A fee of 7.5 million TL will be charged for the necessary permits for precious metal refineries, while a fee of 30,000 TL will be charged for jewelers' authorization documents. These amounts will be applied with a one-time increase in districts with a population of less than 30,000.

Conclusion and Future Impacts

All these innovations will deeply affect financial practices and trade elements. The new regulations set for 2025 and beyond will create significant financial obligations for taxpayers.