What Is the Residential Rent Exemption in Türkiye?
Region: Türkiye
Definition
Residential Rent Exemption (Türkiye): The part of the rent from homes let in a calendar year that is free of Turkish income tax (Income Tax Law art. 21), raised every year by the revaluation rate. Home rent within it needs no tax return.
The residential rent exemption is the amount of rent from homes let in a calendar year that is free of income tax in Türkiye (Income Tax Law art. 21). For the year from 1 January 2026 it is 58,000.00 TRY. The amount rises every year by the revaluation rate and is announced in the Income Tax General Communiqué.
How it works
Home rent within the exemption is not declared. Above it, all of the rent goes on the return and the exemption is deducted from it. With several homes, the exemption applies once to the total rent. Each owner of a shared home has an exemption of their own. Workplace rent gets no exemption. The rental income tax calculator does the sums.
Who cannot use it?
- People who must declare a commercial, agricultural or professional income on a yearly return.
- Since 2013, people whose home rent passes the exemption and whose gross wages, interest, rent and other income pass the third bracket of the wage tariff (Law no. 6322).
- People who do not declare the home rent on time, or declare too little. Declaring it by voluntary disclosure before the tax office finds it keeps the exemption.
Every year’s amount since 2005 is on the residential rent exemption by year page.