Property tax looks like a small item, and usually is — until it is forgotten. This guide collects the 2026 rates, the calendar and what applies in Küçükçekmece.
Rates: doubled in Küçükçekmece
Rates vary by property type:
| Property type | Standard rate | In a metropolitan area |
|---|---|---|
| Residential | 0.1% | 0.2% |
| Commercial | 0.2% | 0.4% |
| Building plot | 0.3% | 0.6% |
| Land | 0.1% | 0.2% |
Küçükçekmece lies inside İstanbul Metropolitan Municipality. So the rate on a home here is 0.2%, not 0.1%.
This is what surprises buyers from outside the district most often: on a property of the same value, you pay twice what you would outside a metropolitan area.
The calculation
Property tax = Taxable value × Rate
The taxable value is not your purchase price. It is the assessed value set by the municipality, and it usually sits below market value.
Example, for a home in Küçükçekmece with an assessed value of ₺3,000,000:
3,000,000 × 0.002 = ₺6,000 per year
Payable in two equal instalments: ₺3,000 + ₺3,000.
You can obtain the assessed value from the municipality or its online system. It is revalued each year.
Payment calendar
| Instalment | Window | Due |
|---|---|---|
| First | 1 March – 31 May 2026 | 31 May 2026 |
| Second | 1 – 30 November 2026 | 30 November 2026 |
The whole amount may also be paid in one go during the first window.
Late payment attracts a surcharge. Because the amounts are small it is often forgotten — and forgotten tax reappears, with interest, at the moment of sale.
Who owes the tax in the year of a sale?
The most skipped question, and the one that causes most argument.
The rule: the tax for the year of transfer belongs to the seller; from the following year it belongs to the buyer. So the 2026 property tax on a home you bought in June 2026 is the seller's liability.
Two problems arise in practice:
- The seller may have transferred without paying. Unpaid property tax is a municipal claim against the property, and collection can reach your door.
- The declaration may not have been filed. After a transfer the buyer must file a property tax declaration with the municipality.
What to do: obtain a no-arrears letter from the municipality before the registry appointment. It is one of the points on our buying checklist, and it belongs before the deed, not after.
Filing after the transfer
Once you take title you file a property tax declaration with the relevant municipality. Without it, the tax continues to be assessed in the former owner's name and has to be corrected later.
Documents usually required: a copy of the title deed, identification and address details.
This is the item most often forgotten in the rush of moving. For every property bought through our portfolio we give the client a written post-transfer checklist.
Exemptions
In some circumstances an exemption or reduced rate applies to people who own a single home. The scope typically covers:
- People with no income
- Pensioners
- Veterans and families of the fallen
- People with disabilities
Exemption is not automatic; it requires an application and depends on conditions (number of homes, gross floor-area limit, income). Because those conditions change periodically, confirm the current position with your municipality before applying.
Short summary
- The residential rate in Küçükçekmece is 0.2% (metropolitan).
- Tax is calculated on the assessed value, not the sale price.
- Instalments fall due 31 May and 30 November.
- The transfer year's tax belongs to the seller — but get a no-arrears letter before the registry appointment.
- File the declaration with the municipality after the transfer.
- Any exemption requires an application.