Turkey Rental Income Tax Calculator (2026)

Rental income tax in Turkey at a glance

Who has to declare

Everyone who earns rent in Turkey is liable for tax on it. You file a return when:

• your home rent is more than the 58,000 TL exemption, or you cannot use the exemption at all;
• your workplace rent is withheld by a company tenant and, together with other declarable income, tops 400,000 TL (residents only, see below for owners abroad);
• your workplace rent is not withheld (for example, from a private tenant) and tops 22,000 TL.

Rent is counted when it is collected: rent for 2026 paid to you in 2027 belongs to 2027.

The exemption for home rent

The first 58,000 TL of rent from homes received in 2026 is exempt. It applies once per owner, not per property; each co-owner and each heir of a shared property gets their own. It applies to owners living abroad too.

You cannot use it when:

• your total income in 2026 (wages, rent and other income, declarable or not) is more than 1,500,000 TL;
• you must declare commercial, agricultural or professional income; or
• you do not declare your rent on time, or declare less than you received.

Lump sum or actual expenses

The lump sum deducts 15% of the rent left after the exemption. It needs no receipts, applies to homes and workplaces alike, and covers all your properties. After choosing it, you cannot move to actual expenses for two years.

Actual expenses deduct what you really spent, with documents:

• repairs, maintenance and heat insulation;
• insurance, and building management and service charges you paid as owner;
• property tax (emlak vergisi) and other taxes and fees on the property;
• depreciation of the building (usually 2% of its cost a year);
• for one home bought in the last five years, 5% of its purchase price each year.

Interest on a loan to buy a home can no longer be deducted (Law No. 7566, for income from 2025 onwards). If you used the exemption, your expenses are reduced in the same proportion as your rent. The calculator does this for you.

Deductions that lower your tax

These come off your declared income before the tax is worked out, even when rent is your only income:

• Donations to public bodies and to public-benefit associations and tax-exempt foundations: up to 5% of your declared income (10% in priority development regions). Donations to schools, hospitals, places of worship, food banks, the Turkish Red Crescent (Kızılay) and similar causes are deductible in full.
• Insurance premiums for private health, accident and death cover (and half of life premiums) with an insurer based in Turkey: up to 15% of declared income, and not more than the year's gross minimum wage.
• Education and health spending in Turkey for you, your spouse and your young children: up to 10% of declared income, with receipts from Turkish taxpayers.
• Sponsorship of amateur sports in full, and 50% for professional sports.

The calculator leaves these out to stay simple. Enter them in your return, where they lower the tax shown above.

Workplace rent and the 20% withholding

When your tenant is a company or a merchant, it withholds 20% of the gross rent and pays it to the tax office for you. If you declare, you declare the gross rent and the 20% is credited against your tax; if more was withheld than you owe, the difference is refunded. If you live in Turkey and your withheld workplace rent stays within 400,000 TL, you do not need to file at all, because the withholding is your final tax. An individual landlord charges no VAT on the rent.

If you live abroad

Owners who are not settled in Turkey (no home here, and not more than six months in a row in Turkey in the year) are taxed on their Turkish rent as limited taxpayers:

• they use the same exemption, expense methods and brackets;
• workplace rent withheld by a company tenant is never declared: the 20% is final;
• other rent above the exemption is declared in the annual return, on paper at the tax office where the property is, or electronically through a licensed accountant. A password for Turkey's e-Devlet portal can be obtained at a Turkish consulate.

How to declare and pay

1. Get access: log in to the Revenue Administration's Hazır Beyan system with e-Devlet or a tax office password. Foreigners use their foreign identity number (YKN).
2. Check the pre-filled rent: the system shows what it already knows about your property and income. Correct it to what you actually received.
3. Choose your expense method and enter any deductions, with their receipts kept.
4. File between 1 and 31 March 2027 (the Revenue Administration confirms the dates each February). The return carries stamp duty (1,189.50 TL for returns filed in 2026).
5. Pay in two instalments, by 31 March and 31 July 2027.

If you do not declare

Not declaring does not make the tax go away. The Revenue Administration sees title deeds, utility and bank records, and since October 2024 every rent payment must go through a bank or the post office, so undeclared rent is easy to find. When it is found, you pay:

• the tax itself;
• a tax loss penalty equal to 100% of the tax (halved if you file late on your own, before any inspection);
• late-payment interest of 3.7% a month; and
• you lose the exemption for that year.

Rent paid in cash instead of through a bank carries its own penalty: 10% of each payment, at least 8,700 TL, charged to both landlord and tenant. If you missed a year, a voluntary disclosure (pişmanlık) filed before any inspection avoids the tax loss penalty: you pay the tax plus interest.

Short-term and holiday lets

Renting a home to tourists for 100 days or less needs a permit from the Ministry of Culture and Tourism (Law No. 7464). Organised short-term letting is usually treated as commercial income, with VAT and accommodation tax, and without the exemption or the lump sum. This calculator does not cover it.

Sources

• Revenue Administration (GİB): 2026 rental income guide (opens an external site)
• GİB: 2026 rental income guide for non-residents (opens an external site)
• Income Tax Law No. 193 (opens an external site): articles 21, 70, 74, 86, 89, 94 and 103
• Income Tax General Communiqué No. 332 (2026 amounts) (opens an external site)
• Law No. 7566 (opens an external site): no interest deduction on home rent
• Tax Procedure Law No. 213 (opens an external site): penalties and voluntary disclosure

Live abroad and would rather not deal with tenants? Our property management service finds the tenant and collects the rent, and we can introduce you to an accountant for the return.

For every tax from buying to selling, see our guide to property taxes in Turkey. Selling instead? Use our capital gains tax calculator.

Rules and amounts checked on 25 September 2026 for rent received in 2026. We update this page each January. This calculator gives an estimate for guidance only; it is not tax advice. Confirm your return with a Turkish accountant (mali müşavir).