03.01.2023/11

23.11.2024

Environmental Cleaning Tax Rates for 2023 Determined

According to the repealed Article 44 of the Municipal Revenues Law No. 2464, dated May 26, 1981, the environmental cleaning tax applies to residential, commercial, and other types of buildings within the municipal boundaries and surrounding areas that benefit from municipal environmental cleaning services. The environmental cleaning tax for residential buildings is calculated based on water consumption, at 15 kuruş per cubic meter in metropolitan areas and 12 kuruş per cubic meter in other areas. The environmental cleaning tax for commercial and other buildings is calculated according to the rates specified in the article, with a 25% increase applied in metropolitan areas. These amounts are subject to annual increases based on the revaluation rate, and fractions of tax amounts that do not exceed five percent are disregarded.

Environmental cleaning tax rates were re-determined with the publication of General Communique No. 56 of the Municipal Revenues Law in the Official Gazette No. 32059 (2nd Reprint) on December 30, 2022. According to this, the following environmental cleaning tax rates will apply to residential, commercial, and other buildings:

Environmental Cleaning Tax for Residential Buildings

The environmental cleaning tax for residential buildings will be calculated based on water consumption at 1.50 TL per cubic meter in metropolitan municipalities and 1.10 TL per cubic meter in other municipalities.

Environmental Cleaning Tax for Commercial and Other Buildings

a) Environmental Cleaning Tax Rates for Municipalities Outside Metropolitan Areas:

The environmental cleaning tax rates for municipalities outside metropolitan areas are as follows:

Building Groups	Building Classifications and Annual Tax Amounts (TL)
Building Groups	1st Class	2nd Class	3rd Class	4th Class	5th Class
Group 1	13000	10900	8400	7500	6000
Group 2	8400	6000	5000	4200	3700
Group 3	6000	4200	3700	2600	2100
Group 4	2600	2100	1500	1300	1090
Group 5	1500	1300	900	890	750
Group 6	890	750	460	420	320
Group 7	320	260	170	150	110

b) Environmental Cleaning Tax Rates for Metropolitan Municipalities:

According to the fifth paragraph of Article 44 of the Municipal Revenues Law No. 2464, environmental cleaning tax in metropolitan municipalities is calculated by increasing the rates applied in other municipalities by 25%. The following are the environmental cleaning tax rates for metropolitan municipalities:

Building Groups	Building Classifications and Annual Tax Amounts (TL)
Building Groups	1st Class	2nd Class	3rd Class	4th Class	5th Class
Group 1	16250	13625	10500	9375	7500
Group 2	10500	7500	6250	5250	4625
Group 3	7500	5250	4625	3250	2625
Group 4	3250	2625	1875	1662	1362
Group 5	1875	1625	1125	1112	937
Group 6	1112	937	575	525	400
Group 7	400	325	212	187	137

Discounted Environmental Cleaning Tax Application

According to Article 7 of the Cabinet Decision No. 2005/9817 dated 3/12/2005, the amounts determined for residences, workplaces, and other buildings will be applied with a 50% discount in municipalities located in priority development regions and municipalities with a population of less than 5,000, excluding those within the metropolitan municipality boundaries.

Accordingly, for residences located in municipalities in priority development regions and municipalities with a population of less than 5,000, the environmental cleaning tax will be calculated based on water consumption at 55 kuruş (Turkish cents) per cubic meter; for workplaces and other types of buildings, the environmental cleaning tax amounts will be calculated according to the following tariff.

Building Groups	Building Classes and Annual Tax Amounts (TRY)
Building Groups	Class 1	Class 2	Class 3	Class 4	Class 5
Group 1	6500	5450	4200	3750	3000
Group 2	4200	3000	2500	2100	1850
Group 3	3000	2100	1850	1300	1050
Group 4	1300	1050	750	650	545
Group 5	750	650	450	445	375
Group 6	445	375	230	210	160
Group 7	160	130	85	75	55

On the other hand, the building groups have been determined as follows by the Council of Ministers Decision No. 2005/9817:

BUILDING GROUPS	1- Number of students: (Schools, dormitories, kindergartens, study halls, courses, educational centers, kindergartens, nurseries, etc. buildings where education and training activities are carried out.)	2- Bed capacity: (Buildings of accommodation facilities, hospitals, and other bedded health institutions.)	3- Usage area (m2): a) All kinds of eating, drinking, and entertainment venues.	b) Permanent operation amusement parks, fairs, exhibitions, stadiums, racetracks, sports halls, and places designated for item storage.	4- Number of seats: (Cinema, theater, opera, ballet, etc. ticketed entertainment venues with seating.)	5- Number of staff: (Excluding the ones in categories 1, 2, 3, and 4, buildings used for commercial, industrial, agricultural, and professional activities and buildings dedicated to other activities.)
GROUP I	More than 750	More than 500	More than 1000	More than 5000	More than 2000	More than 300
GROUP II	750-500	500-300	1000-500	5000-4000	2000-1500	300-200
GROUP III	499-250	299-150	499-250	3999-3000	1499-1000	199-100
GROUP IV	249-100	149-50	249-100	2999-2000	999-500	99-50
GROUP V	99-50	49-20	99-50	1999-1000	499-250	49-10
GROUP VI	49-20	Less than 20	Less than 50	999-500	249-100	9-4
GROUP VII	Less than 20	–	–	Less than 500	Less than 100	3 or less, for residences