2026 High-Value Housing Tax: Not a Tax Issue, but an Asset Management Matter

Financing sustainability is achieved not only by balancing income and expenses, but by correctly classifying risks and ensuring predictability. Particularly within high-value asset portfolios, tax obligations are not an operational detail; they are a core component of financial architecture. For this reason, the High-Value Housing Tax should be approached not merely as a declaration requirement, but within the framework of portfolio risk management.

For 2026, the High-Value Housing Tax threshold has been set at TRY 17,711,000.

Many taxpayers view this process solely as a declaration period.

However, the real issue is this:

The High-Value Housing Tax is not merely a tax line item for high-net-worth individuals; it is an indicator that tests the financial resilience of the overall portfolio structure.

A mispositioned exemption, an inadequately assessed shared ownership structure, or an automatic default “single residence” assumption,

may result not only in additional tax liabilities, but also penalties, interest, and retroactive audit risk.

The critical point, however, is this: the tax amount itself is often financially manageable. What is not manageable is uncontrolled risk accumulation and unforeseen cash outflows.

We do not approach this process as a conventional declaration service.

Our approach is three-layered:

• Portfolio-based risk classification
• Technical analysis of exemptions and exceptions
• Financial burden and cash flow projection

Through this approach, the taxpayer not only fulfills their obligation, but also repositions their asset portfolio from a financial planning perspective.

When mismanaged, the High-Value Housing Tax creates cost.
When structured correctly, it becomes a tool for financial control and predictability.

For high-net-worth individuals, the issue is not paying tax, but managing risk and preserving financial balance.

We manage risks, not just tax obligations.

Bülent Hocaoğlu

Economist | Certified Public Accountant | Foreign Trade Specialist
Chairman of the Board & Founder — Bumerang Denetim
Co-Founder — Catelæ
Strategic Management Consultant
Public Oversight Authority (KGK) Independent Auditor | Court-Appointed Expert