What Is the Flat Expense on Rent in Türkiye?
Region: Türkiye
Definition
Flat Expense (Türkiye): A fixed share of the rent that is deducted as expenses in place of documented costs when Turkish rental income is taxed (Income Tax Law art. 74), in Turkish götürü gider. It is 15% since 2017; with the home rent exemption, it applies to the rent after the exemption.
The flat expense (götürü gider) is a fixed share of the rent that Türkiye lets you deduct as expenses in place of documented costs (Income Tax Law art. 74). It is 15% since 2017 and was 25% up to 2016. You need no receipts. With the home rent exemption, the rate applies to the rent after the exemption.
How is it calculated?
Flat expense = (yearly rent − home rent exemption) × 15%
Taxable income = yearly rent − home rent exemption − flat expense
Someone with 360,000 TRY of home rent in 2025 deducts the 47,000 TRY exemption. The flat expense is 15% of the remaining 313,000 TRY, 46,950 TRY, and the taxable income is 266,050 TRY. The rental income tax calculator does the sums.
Rules
- The expense method is chosen for all your properties together. You cannot use the flat expense for one home and actual expenses for another.
- After choosing the flat expense, you cannot switch to actual expenses for two years.
- People who rent out rights (for example a patent) cannot use the flat expense.
- When your documented costs are more than 15% of the rent, actual expenses give a lower tax.