Municipal Revenues Law General Communiqué (Serial No: 2026/1)
AI-generated summary for informational purposes only. Not legal advice. See the original source for the authoritative text.
This communiqué, published on 4 March 2026 in the Official Gazette No. 33186, reclassifies all Turkish municipalities into five groups based on their 2025 population figures from TÜİK's Address-Based Population Registration System. Municipalities are grouped as: Group 1 (over 250,000 residents), Group 2 (100,001–250,000), Group 3 (50,001–100,000), Group 4 (10,001–50,000), and Group 5 (up to 10,000). Municipalities deemed important due to industry, trade, or tourism, as well as district centers, are automatically elevated one group higher. Provincial centers with populations below 100,001 are fixed at Group 2. This classification directly determines the rates and amounts of various municipal taxes, fees, and charges under Law No. 2464. The previous 2022/1 communiqué is repealed.
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Key Changes
- Municipalities grouped into 5 categories based on 2025 TÜİK population data
- Group 1: population over 250,000
- Group 2: population between 100,001 and 250,000
+ 4 more changes with Pro
Obligations
What this law requires
Classify all Turkish municipalities into one of five groups (Group 1-5) based on 2025 population figures from TÜİK's Address-Based Population Registration System (ABPRS)
Apply population thresholds to assign municipalities: Group 1 (>250,000), Group 2 (100,001-250,000), Group 3 (50,001-100,000), Group 4 (10,001-50,000), Group 5 (≤10,000)
Elevate municipalities one group higher if they are important for industry, trade, or tourism purposes, or are district centers
Fix provincial center municipalities with populations below 100,001 at Group 2 classification
Use only 2025 population data from TÜİK's Address-Based Population Registration System as the basis for municipality population verification