Aura Mali Müşavirlik | 2022 Environmental Cleaning Tax Amounts Announced

The Environmental Cleaning Tax amounts applicable in 2022 were announced through an official communiqué issued by the Ministry of Treasury and Finance, taking the revaluation rate into account. For residences, the ECT is calculated according to water consumption per cubic meter (m³): TRY 0.68 per m³ in metropolitan municipalities and TRY 0.50 per m³ in other municipalities. In priority development regions and in municipalities with a population below 5,000, the residential rate is TRY 0.25 per m³. For workplaces and buildings used for other purposes, the tax is deemed assessed as an annual amount each January after the municipality assigns the building to the relevant tariff class. In metropolitan municipalities, ECT amounts are applied with a 25% increase compared to those in other municipalities. For workplaces/other buildings, the tax is paid within the property tax installment periods each year: the first installment during March–April–May, and the second installment by the end of November. The taxpayer is the person/entity using the building. Additionally, under the transitional provision of Law No. 6360 for villages whose legal entity status was abolished, certain municipal taxes/fees and related charges were not collected until 31/12/2022 (inclusive), and potable/utility water charges were capped so as not to exceed 25% of the lowest tariff during the same period.