Türkiye Residential Rent Exemption by Year

This page shows the yearly amounts of Türkiye’s rental income tax since 2005: the residential rent exemption, the filing limits of rent, the income limit of the exemption, the flat expense and the rent withholding rate. The amounts in force are at the top and every year is in the table. The rental income tax calculator uses them.

How to read the table

• Residential rent exemption: the part of the home rent collected in the year that is free of income tax. Rent within it is not declared.
• Filing limit, withheld rent: rent the tenant withheld tax on is declared when, with the home rent above the exemption, it passes this amount. It is the upper limit of the second bracket of the income tax tariff.
• Filing limit, rent with no withholding: rent with no withholding and no exemption is declared in full above this amount.
• Income limit of the exemption: since 2013 a person whose home rent passes the exemption loses it when the gross wages, interest, rent and other income pass this amount. It is the upper limit of the third bracket of the wage tariff.
• Flat expense and Rent withholding: the rates of the flat expense and of the tax the tenant withholds.

Which year applies?

Rent is income of the year it is collected in and is taxed with that year’s amounts. The return is filed in March of the next year: rent of 2025 is declared in March 2026. The amounts rise every year by the previous year’s revaluation rate; fractions up to 5% are dropped.

Legal basis

The exemption is in Income Tax Law art. 21, the filing limits in art. 86, the flat expense in art. 74 and the withholding in art. 94. The amounts were set by Cabinet decisions in 2005 and 2006 and by the Income Tax General Communiqué every year since 2007. Law no. 7061 cut the flat expense to 15% from 2017; a Cabinet decision set the withholding at 20% from 2007.