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KPMG VERGİ / Blog / Yazarın Blogları
Building tax and land tax are two different taxes imposed by the municipalities under the Real Estate Tax Law No. 1319 (Emlak Vergisi Kanunu, EVK). The taxpayer is the same for both taxes: a legal person or individual who owns the property or the usufruct or enjoys the benefits as an owner. The tax base is the fair market value. Several exemptions apply to land and buildings used for agricultural, industrial and fishing activities... Devamı >