# Current VAT Rates on Residential Deliveries

**Current VAT Rates on Residential Deliveries**

For residential construction projects with building permits issued before January 1, 2013:

1. The VAT rate for residential deliveries under 150 m² is 1%.
    
2. The VAT rate for residential deliveries over 150 m² is 20%.
    

For residential construction projects with building permits issued between January 1, 2013, and December 31, 2016:

1. For residential deliveries up to 150 m², except in metropolitan areas, the VAT rate is 1%.
    
2. For residential deliveries over 150 m², the VAT rate is 20%.
    
3. For residential deliveries up to 150 m² in metropolitan areas:
    
    * For land unit values up to 500 TL per m², the VAT rate is 1%.
        
    * For land unit values between 500 TL and 999.99 TL per m², the VAT rate is 10%.
        
    * For land unit values of 1,000 TL or more per m², the VAT rate is 20%.
        

For residential construction projects with building permits issued between January 1, 2017, and March 31, 2022:

1. For residential deliveries up to 150 m², except in metropolitan areas, the VAT rate is 1%.
    
2. For residential deliveries over 150 m², the VAT rate is 20%.
    
3. For residential deliveries up to 150 m² in metropolitan areas:
    
    * For land unit values up to 1,000 TL per m², the VAT rate is 1%.
        
    * For land unit values between 1,000 TL and 1,999.99 TL per m², the VAT rate is 10%.
        
    * For land unit values of 2,000 TL or more per m², the VAT rate is 20%.
        

For residential construction projects with building permits issued after April 1, 2022:

1. The VAT rate for residential deliveries under 150 m² is 10%.
    
2. For residential deliveries over 150 m², the VAT rate is 10% for the first 150 m², and 20% for the area exceeding 150 m².
    

For residences constructed in designated reserve or risky areas under Law No. 6306 on Transformation of Areas under Disaster Risk, the VAT rates are as follows:

1. For residential areas under 150 m², the VAT rate is 1% regardless of the building permit date.
    
2. For residential areas over 150 m² with a building permit date before April 1, 2022, the VAT rate is 20%.
    
3. For residential areas over 150 m² with a building permit date after April 1, 2022, the VAT rate is 1% for the first 150 m² and 20% for the area exceeding 150 m².
    

*Note: The building permit refers to the initially issued construction permit. The specified 150 m² areas refer to the net area, as defined in the VAT Application General Communiqué. Land unit m² value refers to the tax value as of the building permit date.*