Turkey Rental Income Tax Calculator
The 58,000 TL home exemption, 15% or actual expenses, withholding and the tax left to pay.
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- Free preview: the tax on your rent in full, with the first rows of the return (up to 3) and the first step of the working; every other figure is hidden.
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Rent received in 2026 Turkey · income tax on rent (kira geliri) · Sources
Your return, line by line
The working
Rules used and official sources
Income Tax Law no. 193, articles 21, 70 to 74, 86, 92, 94, 103 and 117, with the amounts for rent received in 2026: exemption 58,000 TL, declaration limits 400,000 TL and 22,000 TL.
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Tax rules and rates change. This calculator follows the rules described on this page and may not cover every situation. Check the official source or a qualified tax professional before filing or invoicing.
How this tool is checked
- Based on
- the rules of Türkiye, as set out under ‘The tariff for 2026’.
- Sources
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This guide cites 3 sources:
- Tests
- 13 automated tests check its results.
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About the Turkey Rental Income Tax Calculator
In Turkey, rent is taxed in the annual income tax return filed in March of the next year. For rent received in 2026, 58,000 TL of residential rent is exempt; what is above it, and workplace rent, is taxed after expenses: either a lump sum of 15% of the rent or your actual expenses. The net rent is taxed at the progressive tariff of 15% to 40%, and the tax that business tenants withheld from workplace rent is credited. Workplace rent taxed by withholding stays out of the return altogether while your taxable income in total is not more than 400,000 TL (Income Tax Law, consolidated text).
Enter the rent of the year, your share of the property, the expense method and any tax withheld. The calculator applies the exemption and its limits, decides which rent goes into the return, works out the tax band by band and shows what is still to pay in the two instalments of March and July. Nothing you type leaves your browser.
How to use it
- Enter the rent you collected in 2026 for homes let as residences, and your share if you own the property with others.
- Enter workplace rent: from tenants that withhold tax (before the withholding) with the tax they withheld, and from tenants who withhold nothing.
- Choose the lump sum (15% of the rent) or actual expenses, and enter the expenses if you choose them.
- Under “Your other income”, enter your other gross income of the year (it can take the exemption away) and any other income you declare in the same return.
- Read the tax on your rent: it shows in full in the free preview, while the cards, the return beyond its first rows, the working, Copy, the CSV download and Print need a pass or unlocking this result.
Examples
300,000 TL − 58,000 TL exemption = 242,000 TL; less 15% = 205,700 TL
Tax 31,640 TL, paid as 15,820 TL in March and 15,820 TL in July
Only the share of the expenses on the taxable rent counts (24,200 TL): tax 34,060 TL
240,000 TL is within the 400,000 TL limit: no return, the withholding of 48,000 TL is the final tax
Taxable income in total 482,000 TL is above 400,000 TL, so the shop’s rent is declared too: tax 73,119 TL, less the 48,000 TL withheld, leaves 25,119 TL to pay
The residential exemption
- 58,000 TL of residential rent a year is exempt for rent received in 2026, for each owner on their own share (article 21).
- It is lost if rent above it is not declared or is declared short.
- There is no exemption for people who must declare business, agricultural or professional income in an annual return, nor, when the residential rent is above 58,000 TL, for people whose gross wages, interest, dividends, rent and other income of the year together are more than 1,500,000 TL.
The amounts are raised each year by the revaluation rate (General Communiqué Serial No. 332).
Expenses: lump sum or actual
- Lump sum: 15% of the rent declared, without receipts. Once chosen, you cannot return to actual expenses for two years. Rent from letting rights cannot use it.
- Actual expenses (article 74): lighting, heating, water and lift costs you pay, management and insurance costs, taxes and fees on the property, depreciation, repairs and upkeep, and, when you let a home you own, the rent you pay for the home you live in. For the residential rent, the share of the expenses that falls on the exempt part is not deducted. Loan interest is deductible only for property other than homes: for homes it no longer counts (Law no. 7566), while 5% of the purchase price of one home let as a residence can be deducted for five years from the year of purchase.
Which rent goes into the return
- Residential rent above the exemption: always declared, in full, with the exemption taken off in the return.
- Workplace rent taxed by withholding: declared only when your taxable income in total is more than 400,000 TL; otherwise the withholding is the final tax on it (article 86(1)(c)).
- Workplace rent from tenants who withhold nothing: declared when it is more than 22,000 TL (article 86(1)(d)).
The return is filed in March of the next year, and the tax is paid in two equal instalments in March and July (article 117).
The tariff for 2026
- 15% up to 190,000 TL
- 20% from 190,000 TL to 400,000 TL
- 27% from 400,000 TL to 1,000,000 TL
- 35% from 1,000,000 TL to 5,300,000 TL
- 40% above 5,300,000 TL
These are the bands for income other than wages (article 103). When other income goes into the same return, the rent is taxed on top of it, in the higher bands.
Limitations
- An estimate for rent received in 2026: the tax office assesses the return.
- The stamp duty on the return itself, and late-payment interest, are not included.
- Wages declared in the same return follow the tariff for wages; enter only other income there.
- Rent from letting rights (not buildings) and the special rules for non-residents are not covered.
Privacy
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Frequently asked questions
What do I get without a pass?
Without a pass, Turkey Rental Income Tax Calculator shows the tax on your rent in full, with the first rows of the return (up to 3) and the first step of the working; every other figure is hidden. Until you unlock it, the result can’t be downloaded, copied or printed. A Pro, Premium or Ultimate pass, a one-time payment that never renews, unlocks the full result. The pricing page lists the passes and their prices.
How much residential rent is tax-free for 2026?
58,000 TL a year for each owner. If you collect more, you declare all of it and the 58,000 TL is taken off; if you collect less and nothing else obliges you to file, you need no return for it.
Which is better, the lump sum or actual expenses?
The lump sum takes 15% off the rent declared without receipts. Actual expenses win when your real costs (repairs, upkeep, property tax, depreciation) are more than 15% of the rent, but for homes loan interest no longer counts, and you must keep the documents.
My tenant is a company and withholds tax. Do I still file?
Only if your taxable income in total is more than 400,000 TL. Below that, the tax withheld is the final tax and the rent stays out of the return; above it, you declare the rent and the withholding is credited.
When do I pay the tax?
With the annual return in March of the next year: half in March and half in July.