Information Package / Course Catalogue
Real Estate Taxation
Course Code: EMY206
Course Type: Required
Couse Group: Short Cycle (Associate's Degree)
Education Language: Turkish
Work Placement: N/A
Theory: 2
Prt.: 0
Credit: 2
Lab: 0
ECTS: 3
Objectives of the Course

The aim of this course is to enable students to learn the taxes, fees, declarations, and financial obligations arising in real estate transactions at a basic level.

Course Content

The course covers the tax system, property tax, building tax, plot and land tax, municipal fair value, title deed fees, rental income tax, capital gains, inheritance and transfer tax, VAT, environmental cleaning tax, digital declaration systems, and professional ethics.

Name of Lecturer(s)
Learning Outcomes
1.The basic structure and operational logic of Turkish tax legislation can be analyzed.
2.The taxation process can be evaluated within the framework of legal regulations.
3.They can interpret the legal and financial regulations related to property tax.
4.It can produce solutions by applying legal provisions to specific cases.
5.By calculating the tax burden of real estate investments and transfers, tax planning and risk management strategies can be developed within the legal framework.
Recommended or Required Reading
1.Batı, M. (2025). Tax Law (Vocational School). Seçkin Publishing.
2.Yılmaz, B. E. and Batı, M. (2026). Turkish Tax System. Seçkin Publications.
3.Property Tax Law (Law No. 1319).
Weekly Detailed Course Contents
Week 1 - Theoretical
Introduction to Tax Legislation: The general structure of the Turkish tax system and fundamental tax laws.
Week 2 - Theoretical
Systematics of Tax Laws: The structure and fundamental concepts of the Tax Procedure Law.
Week 3 - Theoretical
Stages of the Taxation Process: Taxable event, assessment, notification, accrual, and collection.
Week 4 - Theoretical
Tax Liability and Responsibility: Taxpayer, responsible party, representation, and duties.
Week 5 - Theoretical
Declaration Principle and Application According to Tax Types: Declaration system for income tax, corporate tax, and VAT.
Week 6 - Theoretical
Tax Audit and Inspection Process: Inspection, examination, search, and information gathering.
Week 7 - Theoretical
Tax Penalties and Sanctions: Penalties for tax evasion, irregularities, and smuggling.
Week 8 - Theoretical
Administrative Remedies in Tax Disputes: Conciliation, correction, and complaint.
Week 9 - Theoretical
Tax Law and Litigation Processes: Tax courts, appeals, and case law.
Week 10 - Theoretical
The Legal Framework of Real Estate Taxes: The local tax system and the place of property tax.
Week 11 - Theoretical
Tax Liability and Tax Base in Property Tax: Determining the tax base for building and land tax.
Week 12 - Theoretical
Real Estate Valuation Principles: Market value, appraisal commissions, and valuation methods.
Week 13 - Theoretical
Exemptions and Exceptions: Socially-motivated exemptions and implementation issues.
Week 14 - Theoretical
Current Regulations and Implementation Issues: Luxury Property Tax, Reform Debates, and Court Decisions
Assessment Methods and Criteria
Type of AssessmentCountPercent
Midterm Examination1%40
Final Examination1%60
Workload Calculation
ActivitiesCountPreparationTimeTotal Work Load (hours)
Lecture - Theory301442
Midterm Examination1718
Final Examination1141125
TOTAL WORKLOAD (hours)75
Contribution of Learning Outcomes to Programme Outcomes
PÇ-1
PÇ-2
PÇ-3
PÇ-4
PÇ-5
PÇ-6
PÇ-7
PÇ-8
PÇ-9
PÇ-10
PÇ-11
PÇ-12
PÇ-13
OÇ-1
2
3
3
2
3
3
4
4
4
1
1
1
1
OÇ-2
3
3
2
3
3
3
4
4
4
1
1
1
1
OÇ-3
2
3
4
3
4
4
3
3
3
1
1
1
1
OÇ-4
3
3
4
3
4
4
3
4
4
1
1
1
1
OÇ-5
Adnan Menderes University - Information Package / Course Catalogue
2026