Rental Income Tax in Turkey

Rent from a Turkish property is generally taxable income for the owner, whether the tenant stays for a year or a week. The revenue administration classifies most residential and commercial lettings as gayrimenkul sermaye iradı (rental income under the Income Tax Law). This guide explains who must file, current thresholds, expense methods, and digital filing — for foreign owners who let homes in Turkey. Threshold amounts are set in Turkish lira by law; use the currency selector to view them in euro, US dollar, pound sterling or lira. It does not promise returns, occupancy, or tax outcomes; confirm your position with a qualified accountant.

This page covers income tax on rent. It does not replace guides on short-term letting permits (Law 7464), property management, or purchase and annual property costs. Selling tax is covered separately under capital gains on property sales.

What Rental Income Means In Turkey

Under the Income Tax Law (No. 193), income from leasing land, buildings, and related rights is gayrimenkul sermaye iradı. The owner (or holder of intifa, üst hakkı, or similar rights) is the taxpayer. Rent received in Turkish lira or foreign currency counts when collected — FX amounts are converted at the TCMB buying rate on the collection date, per the GİB 2026 rental income guide.

Rental income is separate from annual emlak vergisi (municipal property tax on ownership). Both may apply to the same flat. Purchase-time taxes and fees are explained in our property purchase costs guide.

Who Must Declare Rental Income

Not every landlord files a return. You generally owe an annual gelir vergisi beyannamesi for calendar-year rent when any of the following apply (2025 income year thresholds — file in March 2026):

• Residential rent exceeds the annual istisna (exemption) — see next section
• Withheld workplace rent (brüt) exceeds €6.600 in the year, or combined rules pull residential rent into the return
• Non-withheld workplace rent exceeds €360 (a declaration floor, not an exemption)
• Other personal income triggers combined filing rules with rent

Corporate tenants and many institutions must withhold 20% on brüt rent under GVK Article 94. Individual tenants often do not withhold on a simple home lease — but the owner may still need to declare if thresholds are crossed. If the landlord is a Turkish company, rent is taxed under corporate income tax — see our corporate tax in Turkey guide.

Residential Rental Income Exemption

Turkey grants a yearly residential rent exemption (istisna) — an amount excluded from tax, not a filing permission. It applies only to homes let as mesken (residential), once per owner across all residential units (co-owners each get a separate istisna on their share).

• 2025 calendar-year income: €940 istisna → declare if total residential rent is above €940
• 2026 calendar-year income: €1.160 istisna → applies when you file in March 2027

Do not mix years: the return you file in March 2026 covers rent collected in 2025 and uses the €940 figure. The €1.160 amount applies to rent earned during 2026.

The istisna can be lost if your total gross income from wages, securities, other rent, and similar sources exceeds the GVK tariff third-bracket wage floor (€24.000 for 2025 income). High earners with modest rent should verify with an adviser.

Declaration Calendar

Returns are filed for the calendar year (1 January–31 December). Payment is normally in two equal instalments in March and July, per the GİB guide. Use official dates each year — they are confirmed in the annual Hazır Beyan rental summary.

Long-Term Rental Tax

Conventional leases — typically more than 100 days per period — are treated as standard housing rental unless facts suggest a different regime. Taxable profit is generally gross rent minus allowable expenses (or the lump-sum deduction), then taxed at progressive gelir vergisi rates on the annual return.

Letting through a property manager does not remove the owner’s filing duty. Managers may collect rent and pay bills, but the owner remains responsible for correct declaration unless a tax representative is formally appointed.

Interest on a mortgage may be deductible under the actual-expense method for non-residential property; residential acquisition-interest rules are narrower — your accountant should apply GVK Article 74 to your facts.

Short-Term Rentals And Tax

Short lets may fall under Law 7464 permit rules — covered on our short-term rentals guide. Permit compliance and tax classification are separate questions.

GİB Genel Yazı No. 7877 (January 2025) treated many permit holders as ticari kazanç with VAT exposure. Danıştay has issued yürütmenin durdurulması decisions (reported 2025–2026) — the outcome is not final. Personal dwellings let without hotel-style organisation may still be argued as rental income, but do not self-classify; get written advice. Permit mechanics stay on our short-term rentals page.

Actual Expense Method

Gerçek gider deducts documented costs from gross rent. You must elect this method for all your leased properties in that year (you cannot mix actual and lump-sum on different units). Common deductible items under GVK Article 74 include:

• Utilities paid by the landlord (lighting, heating, water, lift)
• Proportionate management and administration costs
• Insurance on the property (including DASK earthquake insurance premiums)
• Repairs, maintenance, and municipal charges borne by the owner
• 5% of acquisition cost for one residential property acquired from 2021 onward (five-year rule — limited to that property’s income)
• Mortgage interest on non-residential leased property (subject to current GVK limits)

Keep invoices and receipts for five years. Rent paid abroad for where you live cannot be deducted from Turkish rent (relevant for many non-resident owners).

Lump-Sum Method

Götürü gider allows a flat deduction of 15% of qualifying gross rent without listing each bill. If you use the residential istisna, the 15% is calculated on rent after the istisna is removed. You cannot use lump-sum for income from leasing haklar (rights) rather than immovable property.

Choosing götürü locks you in for two years before you may switch to actual expenses. If you also earn workplace rent together with certain rights income, the law may force actual expenses — confirm before filing.

Foreign Owners

Owners who are not tax-resident in Turkey are generally dar mükellef: they declare Turkish-source rent only, via Hazır Beyan or a Turkish tax representative. Citizenship or ownership alone does not set tax residence — see our citizenship by investment page for nationality routes, not filing status. GİB’s non-resident rental guide is on gib.gov.tr; treaties may affect foreign credits.

Late Filing And Penalties

Missing or understating rent can trigger reassessment, gecikme faizi, and penalties. Undeclared residential rent found in audit may cost the €940 istisna (2025 income year). Cash rent without bank or post office documentation breaches 328 Seri Tebliğ tevsik rules and can attract özel usulsüzlük penalties — including daily and weekly collections.

Digital Filing Through Hazır Beyan

Most landlords file via Hazır Beyan at hazirbeyan.gib.gov.tr or intvrg.gib.gov.tr/hazirbeyan. Review pre-filled data, set expenses, and approve — electronic approval counts as filing. First-time filers may receive an automatic vergi dairesi record; overseas owners can use consular e-Devlet access where available.

Common Mistakes

• Confusing emlak vergisi with rent income tax
• Using the €1.160 istisna on a 2025-income return (wrong year)
• Assuming a corporate tenant’s 20% withholding replaces the annual return when thresholds require filing
• Treating Airbnb / permit income as settled commercial income while litigation continues
• Collecting rent in cash without bank/posta records
• Switching between expense methods without respecting the two-year götürü lock-in
• Expecting citizenship or a manager contract to file on your behalf without a tax representative

Key Thresholds (Reference)

Actual Expense vs Lump-Sum

Frequently Asked Questions

Do I pay tax on rent if my tenant is an individual and nothing is withheld?
Withholding and filing are separate. An individual tenant may pay gross rent with no deduction, but you must still file if your annual residential rent exceeds €940 (2025 income) or other declaration triggers apply.

What is the difference between the 2025 and 2026 residential exemption amounts?
€940 is the residential istisna for 2025 rent (declared March 2026). €1.160 applies to 2026 rent (declared March 2027). Always match the exemption to the income year on the return.

When is the 2025 rental income deadline?
File between 1 and 31 March 2026 via Hazır Beyan. Pay the first instalment by 31 March 2026 and the second by 31 July 2026, per the GİB 2026 guide.

Is Airbnb income always commercial income in Turkey?
Not settled. GİB Genel Yazı 7877 pushed permit holders toward ticari kazanç, but Danıştay has suspended enforcement pending final review. Classify with an adviser; permit rules are on our short-term rentals page.

Do foreign owners file the same return as residents?
Non-residents generally report Turkish-source rent only as dar mükellef, often through Hazır Beyan or a tax representative. See GİB’s non-resident rental guide on gib.gov.tr.

Can I deduct DASK insurance from rent income?
Yes, under the actual expense method — DASK is a sigorta gideri on the leased property. The lump-sum 15% method does not require separate DASK proof but may be less favourable if costs are high.

Does my property manager pay my rental income tax?
Only if you appoint a qualified tax representative with proper authority. Standard management contracts cover operations, not automatic filing. See property management in Turkey.

What happens if I file late?
You risk losing the residential istisna, interest on late tax, and penalties. Undeclared rent detected in audit is charged more severely than a timely voluntary correction in some cases — seek accountant help immediately.

Is rental income tax the same as annual property tax?
No. Emlak vergisi is a municipal annual tax on ownership. Gelir vergisi on rent is income tax on what you earn from letting. Budget both — see purchase and ongoing costs.

Does Turkish citizenship change how rent is taxed?
Citizenship alone does not determine residence or filing status. Source rules and treaties still apply. Ownership through citizenship-by-investment is explained here; tax residence needs separate advice.

Last updated: June 2026. Indicative guidance only — not legal, tax, or financial advice. Statutory thresholds are set in TRY; converted figures follow site exchange settings. Verify with GİB publications and a qualified accountant before filing.