Are retirees exempt from property tax in Türkiye?
In Türkiye a retiree who owns a single residence and lives in it can pay property tax at a zero (reduced) rate on that home if its gross area is not over 200 square metres and they have no income besides their pension. The exemption is not automatic; an application and declaration to the municipality are required.
Details
- The exemption applies only to a single residence with a gross area of not more than 200 square metres; someone who owns more than one home cannot use it.
- The retiree must have no regular income besides the pension; rental or business income can remove the exemption.
- Workplaces, plots and land are outside this exemption; it is only for a residence.
Example
A retiree who owns a single 120-square-metre flat, lives in it and has no income besides the pension pays property tax at a zero rate on that home after applying to the municipality.
Legal basis
- Property Tax Law No. 1319, Art. 8 (persons and conditions for the reduced/zero rate on a single residence).
Frequently asked
Can a retiree with two homes use the exemption?
No. It is only for those who own a single residence; a retiree with a second home cannot use this reduction.
Where do I apply?
To the property office of the municipality the home belongs to, with a declaration of the single-home and income situation.
Related tools and documents
This page gives general information and is not legal or tax advice. For your own situation, consult a lawyer or an accountant. To cite this page: Emlivo, “Are retirees exempt from property tax in Türkiye?”, 24 October 2026, https://www.emlivo.com/en/guide/retiree-property-tax-exemption-turkey