Financial and Tax Incentives in Energy-Efficient Buildings: A Comparative View of Türkiye and the World

As global concerns about climate change and environmental sustainability intensify, the energy-efficient 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 energy-efficient 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 energy-efficient 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 energy-efficient 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.