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Tax Law

Deadlines in tax disputes are short: an action against a tax or penalty notice must be filed within 30 days of notification. Settlement can be chosen instead of litigation, and the right to sue is preserved under certain conditions if settlement fails. Foreign nationals, and Turkish citizens who live abroad with a work or residence permit and do not stay in Türkiye for more than six months, may benefit from a VAT exemption on the first sale of a home or business premises by the developer, if the conditions are met.

Last updated: November 2026This page was prepared by our lawyers registered with the Istanbul Bar Association.

Scope of our work

Tax exemptions on real estate

Documents and applications are handled so that foreign nationals and Turkish citizens resident abroad can benefit from the VAT exemption on first-sale homes and business premises in Türkiye. Applications are made for property tax exemptions and refunds of taxes collected without basis.

Tax audits and settlement

Representation during audits conducted by tax inspectors and review of audit reports; defence and negotiation before pre-assessment and post-assessment settlement commissions.

Tax litigation and annulment actions

Actions are filed before tax courts and regional administrative courts against tax and penalty notices, payment orders, special irregularity penalties, assessment commission decisions and returns filed under protest. Advice is given under double taxation treaties.

How does the process work?

  1. We review the notice, payment order or audit report and the date of notification.
  2. Settlement, correction request and litigation are assessed together with their deadlines.
  3. The application or statement of claim is prepared in time.
  4. The proceedings and appeal are followed and the outcome is reported in writing.

Deadlines to keep in mind

  • Tax action: 30 days from notification (Administrative Procedure Law art. 7).
  • Action against a payment order: 15 days from notification (Law No. 6183 art. 58).
  • Request for post-assessment settlement: within 30 days of notification of the tax notice.

Frequently asked questions

I live abroad. Do I pay VAT when buying a new home in Türkiye?

If you do not stay in Türkiye for more than six months and live abroad with a work or residence permit, a VAT exemption may apply to the first sale of a home or business premises by the developer. Conditions include bringing the price into Türkiye in foreign currency and not selling the property for a certain period; check the current conditions before applying.

How long do I have to challenge a tax notice?

The period to sue before the tax court is 30 days from notification. If settlement is requested within that period, the deadline runs according to the settlement process. If the deadline is missed, the assessment becomes final.

Relevant legislation

  • Tax Procedure Law No. 213 (settlement, add. art. 1 ff.; audits art. 134 ff.)
  • Value Added Tax Law No. 3065, art. 13/1-i
  • Administrative Procedure Law No. 2577
  • Law No. 6183 on the Collection of Public Receivables
  • Property Tax Law No. 1319

The information on this page is general and does not constitute legal advice. Every case is different, and legislation and practice may change.

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