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A Property Tax Guide for Owners of Building Plots and Fields

Guide · 20 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 the 2026 property tax rates, the declaration process and the payment schedule for owners of building plots and fields. For the costs incurred during the title deed transfer, you can take a look at our title deed fee article.

Property Tax Declaration: When and Where?

The person acquiring 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 make a purchase in the last three months of the year (October-December) must make their declaration within three months of the date of acquisition. A photocopy of the title deed and an identity document are usually sufficient for the declaration. For parcels in Kandıra, the relevant contact is the property office of the Kandıra Municipality.

What happens if the declaration is skipped? The tax can be assessed retroactively by the administration with a penalty. Carrying out this step on time, which may seem like a small formality, prevents you from having to deal with unnecessary penalties and late-payment interest in the future.

2026 Property Tax Rates

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

  • Land (field): 0.2% (0.1% outside metropolitan areas)
  • Building 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 determined by the municipality (calculated on the basis of minimum per-square-metre unit values); this value may differ from the market price. A 10% Contribution Share for the Protection of Immovable Cultural Assets is also added to the calculated tax.

Payment Schedule

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 cash desks, through municipalities' online systems, or at affiliated banks. The official source for the rates and the procedure is the Revenue Administration.

Special Notes for Field Owners

  • As long as your field has the designation of land, the tax burden is quite low; if the parcel enters a zoning plan and acquires the designation of a building plot, the rate changes (0.2% → 0.6%).
  • Confirming the tax value and designation information with the municipality prevents unexpected assessments.

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