Dinamoturk News Agency

Salutation: To the Republic of Türkiye Ministry of Treasury and Finance / Revenue Administration / Tax Inspection Board

Salutation: To the Republic of Türkiye Ministry of Treasury and Finance / Revenue Administration / Tax Inspection Board

Declarant’s Name-Surname: Fehim Calgav T.C. Identity Number: 556 360 729 14 Address or Contact Information: Sakızağacı Sokak No:11, 34844 Maltepe, Istanbul / TURKEY | +90 532 220 20 02 | fehimcalgav@hotmail.com

Subject of Statement: Cumulative Treasury Revenue and Tax Loss Simulation for 10,000, 100,000, and 500,000 Parcel Scenarios Regarding Small-Scale Parcels Left Idle for 40 Years Despite Having Zoning Rights

I hereby declare the calculation results of the cumulative tax and fee losses inflicted upon public finances and the Treasury due to small-scale parcels (assuming an average of 300 m²) being left idle for 40 years (1983–2026 period) as a consequence of ownership disputes, zoning plan cancellations, and unlawful administrative actions, despite possessing development rights under approved zoning plans:

  1. Calculation and Tax Base Parameters (Unit Parcel Basis)

Average Parcel Size: 300 m²

Current Market / Property Value (Average): 10,000,000 TL (Based on current average square-meter unit values)

Annual Equivalent Rental Value Tax Base (Income Tax Law Article 73 – 5% Equivalent Ratio): 10,000,000 × 0.05 = 500,000 TL/year

Rent Withholding Tax Loss (Income Tax Law Article 94 – 20%): 500,000 × 0.20 = 100,000 TL/year

VAT Loss (20%): 500,000 × 0.20 = 100,000 TL/year

Income Tax / Corporate Tax Difference (Average 25%): 500,000 × 0.25 = 125,000 TL/year

Property Tax and Cultural Contribution Fee Loss (0.2% + 10% share): 22,000 TL/year

Title Deed Transfer Fee Loss (Assuming at least 3 transfers in 40 years, total 4% fee): 1,200,000 TL (Cumulative period total)

Annual Direct Tax Loss of 1 Parcel: 347,000 TL/year

40-Year Cumulative Base Tax and Fee Loss of 1 Parcel (Inflation-Adjusted/Real Base): (347,000 × 40) + 1,200,000 = 15,080,000 TL

  1. Cumulative Tax Loss Table by Parcel Scale (10,000 – 100,000 – 500,000 Parcels)
Parcel Count ScenarioTotal Annual Tax Loss (TL)40-Year Cumulative Base Loss (TL)40-Year Cumulative Base Loss (USD – Based on 1 USD ≈ 38 TL)
10,000 Parcels3,470,000,000 TL (3.47 Billion TL)150,800,000,000 TL (150.8 Billion TL)~3.96 Billion USD
100,000 Parcels34,700,000,000 TL (34.7 Billion TL)1,508,000,000,000 TL (1.508 Trillion TL)~39.68 Billion USD
500,000 Parcels173,500,000,000 TL (173.5 Billion TL)7,540,000,000,000 TL (7.54 Trillion TL)~198.42 Billion USD
  1. Cumulative Impact and Treasury Cost Determination

10,000 Parcels Scenario: Over the 40-year period, the Treasury suffered a base loss of at least 150.8 Billion TL (~3.96 Billion USD) solely across direct taxes (VAT, withholding tax, income tax, property tax, and title deed transfer fees).

100,000 Parcels Scenario: An idle status at this magnitude represents a fiscal deficit of 1.5 Trillion TL (~39.68 Billion USD) in uncollected tax revenues for the Treasury.

500,000 Parcels Scenario: When considering the nationwide and metropolitan idle parcel stock at a macro scale, the 40-year cumulative loss reaches 7.54 Trillion TL (~198.42 Billion USD).

Financial Multiplier and Opportunity Cost: The referenced figures comprise only direct tax bases required to be assessed by law. When construction, logistics, employment taxes (Social Security premiums, income tax withholding), and compound interest/Revaluation Rate late payment penalties are incorporated, the total public loss expands by a factor of 3 to 4.

I declare that the information I have given is correct and complete. I accept all legal and administrative responsibilities arising from this statement.

Date: 03.09.2026 Name-Surname: Fehim Calgav Signature: