With the General Communiqué on the Property Tax Law (Serial No. 86) published in the
Official Gazette (2nd Duplicate) on December 30, 2024:
Explanations have been provided regarding the following for the year 2025:
The property tax values for buildings, land, and plots,
The minimum per-square-meter unit values of land and plots to be used in calculating
the property tax values of taxpayers in 2025,
The lower and upper limits of property values for residential properties subject to the
valuable housing tax, and
The applicable tax rates for the valuable housing tax.
