How Are Apartment Dues Calculated? Step-by-Step Guide in Light of the Operating Project

How Are Apartment Dues Calculated? Step-by-Step Guide in Light of the Operating Project — Conducting financial transactions transparently and with documentation in apartment management is a legal obligation. With the 2026 regulations, the auditing of apartment accounts has been tightened.

Apartment Bank Account

Dues must be collected in a separate account opened in the name of the apartment building. Collecting dues in a personal account is legally problematic. A tax number, general assembly resolution, and signature circular are required to open the account.

Ledger and Records

Pursuant to CFL Article 36, the manager is obliged to keep an income-expense ledger and a decision ledger. All expenditures must be documented with receipts/invoices.

CFL Article 20 — Common Expenses and Dues: "Unit owners are obliged to contribute to the maintenance, repair and management expenses of common areas in proportion to their land shares." Enforcement proceedings can be initiated against a unit owner who does not pay dues. A monthly 5% late payment interest is applied for overdue dues. The dues debt passes to the new owner in case of transfer of the apartment — the defense of "I bought the apartment, I am not responsible for the old debt" is invalid. The manager must post the dues debt list on the apartment bulletin board.

Legal Basis of Dues and Common Expenses

You can consult Erdemli Yönetim for detailed guidance and professional management support on this topic.

Payment, Monitoring and Sanctions

You can consult Erdemli Yönetim for detailed guidance and professional management support on this topic.

İmer Yönetim: Financial transactions are tracked instantly through our online portal; social security and tax declarations are handled by our financial advisors.
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