With urbanization, the values of immovables are changing positively for various reasons. These increases in the value of the immovable are an important part of urban unearned income. The main source of this increase in the value of immovables is public goods and services. One of the most important problems in urban unearned income is the land and land speculation. Those who turn into land are able to unearned income (rant) that are seriously unfairly earning. Some of the unearned income obtained from the value increases in the immovables are required to be transferred to the public sector in order to provide social justice. Taxation of these unearned income is the most important means of bringing urban unearned income to the public. In this study, financial obligations in the Turkish tax system related to land and land were examined. It can be said that the financial obligations in the Turkish tax system concerning the main source of urban unearned income are not fully taxable on urban unearned income.