The Regulation on the Implementation of Value Increase Share Regarding Zoning Plan Amendments was published in the Official Gazette dated 22 November 2025 and numbered 33085 and entered into force on the same date.
With the Regulation published in the Official Gazette dated 22 November 2025 and numbered 33085 (the “Regulation”), the scope, application procedure, valuation, determination, finalization, payment, land registry annotations, allocation and transitional provisions regarding the transfer of 90% of the value increase arising from zoning implementation plan amendments to the public were introduced.
The Regulation repeals the previous regulation dated 15 September 2020.
The Regulation applies only to amendments to zoning implementation plans that are approved upon the collective request of all owners of the relevant immovable and does not apply to amendments to master zoning plans.
Key provisions introduced by the Regulation may be summarized as follows:
- The value increase subject to payment corresponds to the difference between the market value of the immovable before and after the plan amendment, and 90% of such difference will be collected as the value increase share.
- Market value may be determined in accordance with the International Valuation Standards and the valuation methods set forth under Article 11 of the Expropriation Law No. 2942. Existing structures, facilities, fixtures and attachments located on the immovable will not be taken into account in the valuation.
- Valuation reports will be prepared by at least two real estate valuation institutions authorized by the Capital Markets Board (“CMB”); each report must be signed by at least three valuation experts; and the cost of the valuation reports will be borne by the owners of the immovable.
- The valuation commission will consist of at least five principal members, will review the valuation reports, and will determine the value increase based on no less than the arithmetic average of the two reports, and may request a third report or supplementary reports if necessary.
- The zoning implementation plan amendment cannot be posted for public announcement until the value increase share is determined; the determined amount will be notified to the owner(s), who must declare the chosen payment method within seven days.
- The value increase share may be paid in a lump sum or in four instalments; a 10% discount will apply to lump-sum payments; and monthly CPI change rates will apply to instalment payments.
- Unless the value increase share is fully paid, transfer, sale, donation, land readjustment and similar transactions regarding the relevant immovable cannot be carried out, construction permits and related documents cannot be issued, and an annotation to this effect will be recorded in the land registry.
- Certain areas and transactions listed under the Regulation are exempt from the value increase share. Accordingly, risky areas and reserve building areas under Law No. 6306, value increases in risky structures not exceeding the prescribed threshold, public investments and public-owned immovables, immovables owned by mazbut and mülhak foundations, amendments that do not increase floor area ratio, population density or building height such as adjustments to building setback distances or frontage lines, amendments made ex officio by the administration to ensure compliance with upper-scale plans, and transfers of development rights will not be subject to the value increase share.
- Applications for plan amendments must be submitted jointly by all owners; if the valuation report fees are not deposited within 15 days, procedures will be initiated to revert to the previous plan.
- Valuation, transaction monitoring and reporting processes will be carried out through the DAP System established by the General Directorate of Geographical Information Systems.
- Zoning implementation plan amendment applications that obtained an official application number before 20 February 2020 will not be subject to the value increase share.
- Transitional provisions regarding notification periods for payment preferences and CPI-based updates will apply to value increase assessments generated between 4 July 2024 and 12 December 2024.
- For immovables bearing a risky structure annotation before 12 December 2024, plan amendments resulting in a certain level of floor area ratio increase will not be subject to the value increase share.
The Regulation entered into force on its publication date and will be executed by the Ministry of Environment, Urbanization and Climate Change.
You can access the full text of the Regulation via this link. (Available only in Turkish)
