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Evaluation of Tax Initiatives for the Improvement of Real Estate Markets Within the Framework of Real Estate Taxation in Türkiye

In: Understanding Türkiye’s Real Estate Markets

Author

Listed:
  • Emrullah Töremen

    (Ankara University, Department of Real Estate Development and Management, Faculty of Applied Sciences)

  • Erol Demir

    (Ankara University, Department of Real Estate Development and Management, Faculty of Applied Sciences)

Abstract

The real estate sector enables transactions and economic activities related to real estate production, and both create numerous jobs. All economic activities in the country are subject to taxation unless specified by special legislation. A wide range of stakeholders engage in the real estate production process, which typically lasts about a year, and this process carries various tax obligations. Taxes are levied on earned income, expenses, and transactions, which means that duplicate taxes could occur during real estate production. The study thoroughly examined the tax responsibilities related to real estate production within a specific classification framework. This framework outlines potential tax liabilities that may arise before, during, and after the production process. Additionally, specific exceptions, exemptions, and deductions linked to tax liabilities in the real estate market are recognised as tax incentives. The study aims to thoroughly delineate the tax obligations within Türkiye’s real estate production process and provide valuable insights to the industry and relevant stakeholders through a comprehensive account of the associated tax initiatives.

Suggested Citation

  • Emrullah Töremen & Erol Demir, 2026. "Evaluation of Tax Initiatives for the Improvement of Real Estate Markets Within the Framework of Real Estate Taxation in Türkiye," Management for Professionals, in: Tobias Just & Harun Tanrıvermiş & Yeşim Tanrıvermiş (ed.), Understanding Türkiye’s Real Estate Markets, pages 207-227, Springer.
    • Handle: RePEc:spr:mgmchp:978-3-032-13297-0_11
    DOI: 10.1007/978-3-032-13297-0_11
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