Circular 2026 – 010
Upper and lower limits for the Luxury Home Tax for 2026 have been determined
With the General Communiqué No. 88 of the Real Estate Tax Law, published in the Official Gazette dated December 31, 2025, numbered 33124 (Reprint 5); the lower limit regarding immovable properties within the borders of Turkey being subject to the valuable housing tax in accordance with Article 42 of the Real Estate Tax Law 17,711,000.00 TRY has been determined.
According to the explanations provided in the circular, the amount specified in Article 42, which was applied as 15,709,000.00 TL in 2025, has been calculated as 17,711,000.00 Turkish Lira by increasing it by half of the revaluation rate (.49/2) .745, resulting in a total of 17,711,000.00 Turkish Lira.
The lower and upper limits (tax base) of residential properties subject to the valuable housing tax to be implemented in 2026 have been determined as follows:
| The value of the real estate | Tax rate |
| Those between 17,711,000 TL and 26,567,000 TL (including this amount), for the part exceeding 17,711,000 TL | Band 3 |
| For those up to 35,425,000 TL (including this amount), 26,568 TL for 26,567,000 TL, and for the excess | Tie 6 |
| Those over 35,425,000 TL will pay 79,716 TL for the first 35,425,000 TL, and an additional amount for the excess. | Binder 10 |
You can access the mentioned notification via the following link.
https://www.resmigazete.gov.tr/eskiler/2025/12/20251231M5-26.pdf
Sincerely
Türkçe 
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