Değerli Konut Vergisi

Valuable housing tax is one of the taxes introduced by the Law no 7194 published in the Official Gazette on 07 December 2019. The tax was subject to a great deal of controversy as of its publication in the Official Gazette, mainly due to its lack of compliance with some of the Constitutional norms and a number of main principles of tax, such as the ability to pay principle. Following a heated public debate on the issue, the modalities of the tax were modified by the Law no 7221 published in the Official Gazette on 20 Febru

Keywords: Valuable housing tax, wealth tax, residential immovable property, tax value of buildings, real estate tax.…