ENVIRONMENTAL TAX FOR 2025
As per the Repeating Article 44 of the Municipal Revenues Code numbered 2464, residential, workplace and other buildings located within the municipal boundaries and the areas under the control and responsibility of municipalities, benefiting from the environmental cleaning services of the municipalities are subject to Environmental Tax (in Turkish, “Çevre ve Temizlik Vergisi”).
The Environmental Cleaning Tax Declaration is submitted only once upon initial liability. The Environmental Tax shall be calculated as per the tariff set forth in the Repeating Article 44 Code numbered 2464 and shall be accrued in January each year, without submitting a declaration in this regard.
The payment of the Environmental Tax shall be realized by the user of the workplace (e.g. the landlord or the lessee) either in a single payment by the end of May or in two instalments, with the first due by the end of May and the second by the end of November.
The Environmental Tax rates to be applied in 2025 have been outlined in the “Municipal Revenues Law General Notification (Series No: 58)”, published in the Official Gazette No. 32768 (2nd Reissue) on 30 December 2024. For workplaces, the tax rates will vary according to the municipality, with a 25% increase applied in metropolitan municipalities.
In case the taxpayer fails to pay the accrued Environmental Tax in due time, a delay penalty at the rate of delay determined in accordance with the Law on the Procedure for the Collection of Public Receivables numbered 6183, shall be imposed for each month of delay. The delayed payment interest rate has been set at 4.5% per month, to be applied separately for each month.
In the event of non-declaration, the Tax Procedure Law provides the imposition of a special irregularity penalty. The fines, which are defined with specific minimum and maximum thresholds, are adjusted annually based on the revaluation rate determined for the preceding year under this Law. The thresholds and amounts in question have been redefined with the Tax Procedure Law General Communique No. 577, published in the Official Gazette No. 32768 (2nd Reissue) on 30 December 2024, and are applicable as of 1 January 2025.
In order to avoid potential penalties and legal repercussions, it is essential to ensure timely declaration and payment of taxes as required by the Tax Procedure Law.
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