Financial and Tax Incentives in Green Buildings: A Comparative View of Türkiye and the World
DOI:
https://doi.org/10.5281/zenodo.14758301Keywords:
Energy-efficient Building Incentives, Tax Incentives Programs, Turkish Tax Relief, Tax Comparison, Environmental FriendlyAbstract
As global concerns about climate change and environmental sustainability intensify, the green building construction sector has emerged as a key focus for reducing greenhouse gas emissions and resource energy consumption. On the other hand, tax incentives have proven to be effective tools in promoting green building practices, while encouraging developers, investors, and property owners to adopt sustainable construction techniques incorporating with energy-efficient technologies. To this aim, this paper reviews tax incentives for green buildings in Türkiye and compares with international examples, highlighting best practices and innovative policies. This study also explores the scope and implementation of tax incentives programs, including property tax reductions, investment tax credits, accelerated depreciation schemes, and VAT exemptions, which aim to lower the financial barriers for green building adoption.
The findings of this paper suggest that integrating well-structured tax incentives with broader sustainability goals can significantly accelerate the transition to eco-friendly construction practices.
References
C. Turhan, S. Simani, and G. Gokcen, "Development of a personalized thermal comfort driven controller for HVAC systems," Energy, vol. 217, p. 121568, 2021, doi: 10.1016/j.energy.2021.121568.
C. Turhan and G. Gokcen-Akkurt, "Assessment of thermal comfort preferences in Mediterranean climate: A university office building case," Thermal Science, vol. 22, no. 5, pp. 2177–2187, 2018, doi: 10.2298/TSCI171231267T
S. Yildiz, "Determining wind energy potential using geographic information system functions: a case study in Balıkesir, Turkey," Applied Sciences, vol. 13, no. 16, p. 9183, 2023, doi: 10.3390/app13169183.
A. M. Fathy, M. I. Abdelhady, and F. Juma, "The architectural tools in reducing energy consumption of residential buildings in hot countries," Int. J. Appl. Eng. Res., vol. 15, pp. 135–143, 2020, Doi: 10.1556/Pollack.8.2013.3.15
T. Liu, L. Chen, M. Yang, M. Sandanayake, P. Miao, Y. Shi, and P.-S. Yap, "Sustainability considerations of energy-efficient buildings: A detailed overview on current advancements and future considerations," Sustainability, vol. 14, no. 21, p. 14393, 2022, doi: 10.3390/su142114393.
A. O. Adewolu, "LEED-certified building: Advancing sustainable development goals through energy-efficient design," Int. J. Sci. Acad. Res., vol. 5, no. 2, pp. 6964–6971, 2024. [Online]. Available: https://www.scienceijsar.com/article/leed-certified-building-advancing-sustainable-development-goals-through-energy-efficient-design
K. R. Kareem and R. K. Pandey, "Cost effectiveness of energy-efficient buildings," Int. J. Curr. Eng. Technol., vol. 3, no. 4, pp. 1522–1527, 2013. [Online]. Available: http://inpressco.com/category/ijcet
M. Hu and M. Skibniewski, "Energy-efficient building construction cost surcharge: An overview," J. Archit. Eng., vol. 27, no. 4, p. 04021034, 2021. doi: 10.1061/(ASCE)AE.1943-5568.0000506
C.-Y. Sun, Y.-G. Chen, R.-J. Wang, S.-C. Lo, J.-T. Yau, and Y.-W. Wu, "Construction cost of energy-efficient building certified residence: A case study in Taiwan," Sustainability, vol. 11, no. 8, p. 2195, 2019. doi: 10.3390/su11082195
O. T. Bişkin and A. Çifci, "Forecasting of Turkey’s electrical energy consumption using LSTM and GRU networks," BSEU J. Sci., vol. 8, no. 2, pp. 656–667, 2021. doi: 10.35193/bseufbd.935824
Republic of Türkiye Ministry of Energy and Natural Resources. (2022). Türkiye National Energy Plan. Retrieved from https://www.enerji.gov.tr.
C. Turhan and S. Ghazi, "Energy consumption and thermal comfort investigation and retrofitting strategies for an educational building: Case study in a temperate climate zone," J. Build. Des. Environ., vol. 2, no. 2, p. 16869, 2023. doi: 10.37155/2811-0730-0201-7
Y. A. S. Saleh, G. G. Akkurt, and C. Turhan, "Reconstructing energy-efficient buildings after a major earthquake in Hatay, Türkiye," Buildings, vol. 14, no. 7, p. 2043, 2024. doi: 10.3390/buildings14072043
C. Turhan, C. Carpino, M. A. C. Austin, M. F. Özbay, and G. G. Akkurt, "Impact of energy-efficient wall and roof applications on energy consumption and thermal comfort for climate-resilient buildings," in 19th SDEWES Conference Proceedings, Rome, 2024. [Online]. Available: https://iris.unical.it/handle/20.500.11770/372798.
H. Erbıyık, T. Çatal, S. Durukan, D. G. Topaloğlu, and Ü. Ünver, “Assessment of Yalova University Campus according to LEED V.4 certification system”, ERT, vol. 4, no. 1, pp. 18–28, 2021, doi: 10.35208/ert.812339.
A. Bahadiroğlu, A. Y. Koç, E. Parlak, N. Larsson, W. Kujawski, and U. Unver, "Sustainable building evaluation: a case study," Energy Sources, Part A: Recovery, Utilization, and Environmental Effects, vol. 44, no. 2, pp. 3149–3163, 2022, doi: 10.1080/15567036.2022.2061646.
O. Efe, R. Özdemir, S. Işik, İ. Durmuş, and Ü. Ünver, "Assessment of the Yalova University Engineering Faculty Building using the B.E.S.T. green building certification system," Int. J. Sustainable Energy, vol. 41, no. 11, pp. 1759–1777, 2022, doi: 10.1080/14786451.2022.2109027.
J. Ye, F. Yang, J. Wang, S. Meng, and D. Tang, "A literature review of energy-efficient building policies: Perspectives from bibliometric analysis," Buildings, vol. 14, no. 9, p. 2607, 2024. doi: 10.3390/buildings14092607
A. Rana, R. Sadiq, M. S. Alam, H. Karunathilake, and K. Hewage, "Evaluation of financial incentives for energy-efficient buildings in Canadian landscape," Renewable and Sustainable Energy Reviews, vol. 135, p. 110191, 2021. doi: 10.1016/j.rser.2020.110191
C. Sebi, S. Nadel, B. Schlomann, and J. Steinbach, "Policy strategies for achieving large long-term savings from retrofitting existing buildings," Energy Efficiency, vol. 12, no. 1, pp. 89–105, 2019. doi: 10.1007/s12053-018-9661-5
G. Liu, Y. Tan, and X. Li, "China's policies of building energy-efficient retrofit: A state-of-the-art overview," Building and Environment, vol. 191, p. 107558, 2020. doi: 10.1016/j.buildenv.2020.107558
G. Trencher and J. van der Heijden, "Instrument interactions and relationships in policy mixes: Achieving complementarity in building energy efficiency policies in New York, Sydney, and Tokyo," Energy Research & Social Science, vol. 54, pp. 34–45, 2019. doi: 10.1016/j.erss.2019.03.002
U. G. D. Madushika, T. Ramachandra, G. Karunasena, and P. A. D. S. Udakara, "Energy retrofitting technologies of buildings: A review-based assessment," Energies, vol. 16, no. 13, p. 4924, 2023. doi: 10.3390/en16134924
Republic of Turkey. (2007). Energy Efficiency Law No. 5627. Official Gazette No. 26510, dated May 2, 2007. Retrieved from https://www.mevzuat.gov.tr/
Republic of Turkey Ministry of Environment and Urbanization. (2008). Thermal Insulation Regulation for Buildings. Official Gazette, Issue No. 27019. Retrieved from https://www.resmigazete.gov.tr/eskiler/2008/11/20081105-5.htm
Republic of Turkey Ministry of Environment and Urbanization. (2010). Energy Performance in Buildings Regulation. Official Gazette, Issue No. 27425. Retrieved from https://www.resmigazete.gov.tr/
Republic of Turkey Ministry of Energy and Natural Resources. (2008). Regulation on Efficient Use of Energy Resources and Energy. Official Gazette, Issue No. 27035. Retrieved from https://www.resmigazete.gov.tr/
Republic of Turkey Ministry of Energy and Natural Resources. (2012). Energy Efficiency Strategy Paper 2012–2023. Official Gazette, Issue No. 28215. Retrieved from https://www.eie.gov.tr/
Republic of Turkey Ministry of Environment, Urbanization and Climate Change. (2022). Regulation on Energy-efficient Certificates for Buildings and Settlements. Official Gazette, Issue No. 31864. Retrieved from https://www.resmigazete.gov.tr/eskiler/2022/06/20220612-2.htm
Ş. A. Koç and A. Çevik, Eds., Issues on sustainability, economics & history, 1st ed. IJOPEC Publication Limited, 2023. [Online]. Available: https://www.ijopec.co.uk.
O. Avcı, "Energy-efficient building tax incentives: Selected country cases and implications for Türkiye," in Issues on sustainability, economics & history, 1st ed., Ş. A. Koç and A. Çevik, Eds., IJOPEC Publication Limited, 2023, pp. 71–90. [Online]. Available: https://www.ijopec.co.uk.
S. Özdemir, "Seçilmiş bazı ülkelerde yeşil bina vergi teşvikleri çerçevesinde Türkiye için öneriler," Vergi Raporu, no. 290, pp. 70–85, Kasım 2023.
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2025 ZeroBuild Journal
This work is licensed under a Creative Commons Attribution 4.0 International License.
