Short answer: a foreigner who owns a flat in Türkiye pays the annual property tax (emlak vergisi) to the municipality in two instalments: March–May and November. In Alanya the rate for housing is 0.2% of the tax value. Compulsory earthquake insurance (DASK) must be renewed every year and owners pay service charges (aidat). The environmental cleaning tax is paid by whoever occupies the flat, with the water bill.
Last updated: 27 October 2026.
This guide is for foreigners who own a flat in Alanya, Gazipaşa, Manavgat or Antalya. Purchase costs are covered in property purchase costs in 2026, tax on sale in selling a flat in Türkiye and tax on rental income in rental income tax. Here we cover only the recurring costs of ownership.
Which payments are compulsory for a flat owner in Türkiye?
The compulsory payments are property tax, the environmental cleaning tax, DASK insurance, aidat and, for high-value homes only, the valuable housing tax. Nationality makes no difference: the law refers to the owner.
| Payment | Paid to | When | Legal basis |
|---|---|---|---|
| Property tax (emlak vergisi) | Municipality where the flat is (Alanya Belediyesi) | 1st instalment March–May, 2nd in November | Law 1319, Arts. 8, 30 |
| Valuable housing tax (değerli konut vergisi) | Tax office | Return by 20 February; paid by end of February and August | Law 1319, Arts. 42–47 |
| Environmental cleaning tax | With the water bill | Each water bill | Law 2464, Art. 44 bis |
| Compulsory earthquake insurance (DASK) | Insurer or agent | Every year, before the policy expires | Law 6305, Arts. 10–11 |
| Aidat (share of building costs) | Building manager (yönetici) | Per the annual budget, usually monthly | Law 634, Arts. 20, 37 |
| Building insurance | Usually included in aidat | If the owners' meeting decides | Law 634, Art. 21 |
We do not give amounts, as tax values, DASK tariffs and building budgets change every year.
What is the property tax rate in Alanya?
For housing in Alanya the rate is 0.2% of the tax value per year. Under Art. 8 of the Property Tax Law No. 1319, the base rate is 0.1% for housing and 0.2% for other buildings, increased by 100% within metropolitan municipalities; Antalya is one, so a flat pays 0.2% and a shop or office 0.4%. The base is not the purchase price but the tax value calculated by the municipality under Art. 29. Following Law No. 7566 (4 December 2025), the tax value is indexed by the full revaluation rate, and tax values for 2026 cannot exceed twice the 2025 values (Provisional Art. 23).
When and where is property tax paid?
Property tax is paid to the municipality where the flat is located in two equal instalments: the first in March, April or May and the second in November (Art. 30). For flats anywhere in Alanya, including Mahmutlar, Kestel, Oba and Avsallar, this is Alanya Municipality; you can pay at its revenue department, at a bank or via the Alanya e-municipality portal. A new owner becomes liable from the year after the purchase (Art. 9), but must file a property tax notification with the municipality in the year of purchase, or within three months if the purchase was in the last quarter (Arts. 23, 33). If no notification is filed, the municipality assesses the tax itself (Art. 32).
Who pays the valuable housing tax?
Only owners of homes whose tax value exceeds TRY 17,711,000 for 2026 (Art. 42; General Communiqué No. 88, Official Gazette 31 December 2025). A person whose only home in Türkiye is the flat in question is exempt (Art. 46(b)). Rates range from 0.3% to 1% of the amount above the threshold (Art. 44); the return is filed with the tax office by 20 February and the tax is paid in two instalments, by the end of February and August (Art. 47). Guidance is available on the Revenue Administration website.
Who pays the environmental cleaning tax?
The person who uses the property pays it, not necessarily the owner (Municipal Revenues Law No. 2464, Art. 44 bis). For homes it is based on water consumption and shown separately on the water bill, so a tenant with the water account in their name pays it.
Is DASK insurance compulsory?
Yes. For flats in condominium buildings, the owner must take out compulsory earthquake insurance and renew it every year (Law No. 6305, Art. 10). The land registry will not register a transaction without a valid policy, and water and electricity providers check it when opening accounts (Art. 11). DASK covers only earthquake damage to the building, up to a maximum set each year (Arts. 2, 13); contents need separate home insurance. Policies can be checked at dask.gov.tr.
What happens if aidat is not paid?
Late aidat attracts late-payment compensation of 5% per month, and the manager may sue or start enforcement proceedings (Condominium Law No. 634, Art. 20). Not using the pool or living abroad is no excuse. If the debt cannot be collected, a statutory mortgage is registered on the flat; a tenant is liable up to the rent they owe (Art. 22). An approved annual budget counts as a document for enforcement without a judgment (Art. 37). Since Law No. 7579 (7 May 2026), where a budget is in force, the manager's provisional budget may not increase by more than the revaluation rate. The owners' meeting is held at least once a year (Art. 29); you may vote by proxy (Art. 31) and challenge decisions before the civil court of peace within one month (Art. 33).
What happens if property tax is not paid?
Unpaid tax attracts a monthly late-payment surcharge under Art. 51 of Law No. 6183, currently 3.7% per month (Presidential Decision No. 10556, 13 November 2025). The land registry checks property tax debt electronically and will not register a sale or gift until it is paid, except for inheritance, court orders and forced sales (Law 1319, Art. 30). Debts can be checked via the e-municipality portal, e-Devlet or in person at the municipality.
If you let the flat, see rental income tax; for residence permits based on property, see residence permit through property. General information: real estate law, tax and administrative law and lawyer in Antalya.
Frequently asked questions
Do foreigners pay a different property tax rate?
No. The taxpayer is the owner (Art. 3 of Law 1319) and there is no distinction by nationality.
I bought a flat this year. Do I pay the 2026 tax?
As a rule, no: liability starts the following year (Art. 9). The notification, however, is due in the year of purchase (Art. 23).
Can I skip aidat if I only use the flat in summer?
No. Art. 20 of Law 634 expressly rules this out.
What if I forget to renew DASK?
The land registry will not process transactions on the flat, and there is no payout under the compulsory policy after an earthquake.
This article is general information as of 27 October 2026 and is not individual legal advice. Rates, thresholds and deadlines may change; check them with the municipality, the tax office or official sources on the date of payment.
Rufina Taştan Law Office — lawyer in Alanya: legal advice in English, Russian and Turkish.