Property tax calculation for plot and field

A Property Tax Guide for Plot and Field Owners

Guide · 6 June 2026 · 5 min read

You have received your title deed, congratulations! So what do you need to do now? The first official obligation of new property owners is the property tax declaration. In this guide we summarise, for plot and field owners, the 2026 property tax rates, the declaration process and the payment calendar. For the costs during the deed transfer, you can look at our title deed fee article.

The Property Tax Declaration: When and Where?

The person who acquires a property must submit a property tax declaration to the municipality to which the property belongs. The declaration must be made by the end of the year in which the property was acquired; those who buy in the last three months of the year (October-December) must declare within three months of the date of acquisition. A photocopy of the title deed and an ID are usually enough for the declaration. For parcels in Kandıra, the counterpart is the property service of Kandıra Municipality.

What happens if the declaration is skipped? The tax may be assessed retroactively with a penalty by the administration. Carrying out this step, which looks like a small formality, on time saves you from dealing with unnecessary penalties and late-payment interest later on.

2026 Property Tax Rates

Property tax varies according to the type of property and its location. The rates within metropolitan municipality boundaries are twice those of other municipalities. Since Kandıra is within the boundaries of Kocaeli Metropolitan Municipality, the metropolitan rates apply:

  • Land (field): 0.2% (0.1% outside metropolitan areas)
  • Plot: 0.6% (0.3% outside metropolitan areas)
  • Residence: 0.2% (0.1% outside metropolitan areas)
  • Workplace: 0.4% (0.2% outside metropolitan areas)

The tax base is the tax value set by the municipality (calculated over the minimum square-metre unit values); this value may differ from the market price. To the calculated tax, a 10% Contribution Share for the Protection of Immovable Cultural Assets is also added.

Payment Calendar

Property tax is paid each year in two equal instalments:

  • 1st instalment: in the March-May period (last day 31 May),
  • 2nd instalment: in November (last day 30 November).

Payments can be made at municipal pay desks, through municipalities' online systems, or at partner banks. The official source for the rates and the practice is the Revenue Administration.

Special Notes for Field Owners

  • As long as your field is classified as land, the tax burden is quite low; if the parcel enters a zoning plan and gains plot status, the rate changes (0.2% becomes 0.6%).
  • Confirming the tax value and the classification with the municipality prevents surprise assessments.

For our clients who buy a parcel from Kandıra Yatırım, we accompany them step by step through the declaration process within the scope of our after-sales support service: we explain with which document to apply where, and when needed we are by your side during the application.