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Türkiye Rental Income Tax Calculator

Rules and data: TürkiyeBy Hesaplayıcı

The rental income tax calculator finds the Turkish income tax on the home and workplace rent you collected in a year. It applies that year's residential exemption, filing limits, flat or real expenses and the income tax tariff. It deducts the tax your tenants withheld and tells you whether you must file a return.

The return is filed in March of the next year: 2025 rent in March 2026.

Gross rent collected in the year, all homes together. For a shared home, your share only.

Yearly gross rent of workplaces and other property on which the tenant withheld income tax.

The flat expense needs no receipts: 15% of the rent after the exemption counts as expenses (25% to 2016). Real expenses deduct your documented costs; when they are more, the tax is lower.

More optionsRent with no withholding, Other gross income, Do you declare a commercial, agricultural or professional income?

Rent with no withholding and no exemption: for example a workplace rented to a simple-method trader or to a private person.

Gross wages, interest, dividends and other income of the year, declared or not. Counts toward the income test of the residential exemption.

Worked example: 360,000 TRY of residential rent in 2025, flat expense

Income tax to pay

45,310.00 TRY

Income tax calculated
45,310.00 TRY
Withholding credited
0.00 TRY
Tax refunded
0.00 TRY
Taxable income
266,050.00 TRY
Rent on the return (gross)
360,000.00 TRY
Residential rent exemption
47,000.00 TRY
Expenses deducted
46,950.00 TRY
Excess expenses (to later years)
0.00 TRY

Data period: the values in force from January 1, 2025.

Step by step

  1. income total = residential rent + withheld rent + rent with no withholding + other income

    income total = 360,000.00 + 0.00 + 0.00 + 0.00 (limit 1,200,000.00) = 360,000.00 TRY

  2. Residential rent exemption

    exemption = min(residential rent, exemption amount)

    exemption = min(360,000.00, 47,000.00) = 47,000.00 TRY

  3. Rent on the return (gross)

    rent on the return = residential rent + withheld rent + rent with no withholding

    rent on the return = 360,000.00 + 0.00 + 0.00 = 360,000.00 TRY

  4. Expenses deducted

    expenses = (rent on the return − exemption) × 15%

    expenses = 313,000.00 × 15% = 46,950.00 TRY

  5. Taxable income

    taxable income = rent on the return − exemption − expenses

    taxable income = 360,000.00 − 47,000.00 − 46,950.00 = 266,050.00 TRY

  6. Income tax calculated

    income tax = Σ bracket

    income tax = 158,000.00 × 15% + 108,050.00 × 20% = 45,310.00 TRY

tax.rental-income.tr

How to use

  1. Pick the year the rent was collected. Rent of 2025 is declared in March 2026.
  2. Enter the gross home rent collected in the year in Yearly residential rent. For a shared home, enter your share only.
  3. Enter the yearly gross rent on which the tenant withheld tax in Withheld workplace rent.
  4. Choose the flat expense or real expenses in Expense method. For real expenses, enter the yearly documented expenses.
  5. Rent with no withholding, other gross income and a commercial or professional income are under More options. Other income can remove the residential exemption; enter it if you have any.
  6. Press Calculate.

Formula

  • Exemption = min(home rent; the year's exemption): home rent within the exemption is not declared.
  • Counted to the filing limit = withheld rent + (home rent − exemption) + declared rent with no withholding: above the second bracket of the tariff, the withheld rent goes on the return.
  • Flat expense = (rent on the return − exemption) × 15%
  • Real expenses = expenses × (rent on the return − exemption) / all gross rent
  • Taxable income = rent on the return − exemption − expenses
  • Tax to pay = tariff(taxable income) − withheld rent × 20%

The exemption is the residential rent exemption; for the year from 1 January 2026 it is 58,000.00 TRY, and the filing limit of rent with no withholding is 22,000.00 TRY. Every year since 2005 is on the residential rent exemption by year page. The tariff is the income tax tariff for income other than wages (Income Tax Law art. 103). The withholding rate is 20% since 2007; it was 22% in 2005 and 2006. The flat expense was 25% until 2016.

Worked example

The example in GİB’s 2026 guide: in 2025, 432,000 TRY of home rent and 720,000 TRY of withheld workplace rent, no other income, flat expense.

  1. Exemption: 47,000 TRY. Counted to the filing limit: 720,000 + 385,000 = 1,105,000 TRY, above 330,000 TRY, so the workplace rent is declared too.
  2. Flat expense: 1,105,000 × 15% = 165,750 TRY. Taxable income: 939,250 TRY.
  3. With the 2025 tariff the income tax is 233,737.50 TRY. The 720,000 × 20% = 144,000 TRY withheld is deducted: the tax to pay is 89,737.50 TRY.

The first example on the page shows, step by step, the 2025 tax of someone whose only income is 360,000 TRY of home rent.

Limits

The calculator taxes the rent only. When the return has other income, such as a professional income or wages from several employers, the tariff applies to the total taxable income. Then enter the total in the income tax calculator. For the filing limit the calculator counts only the rent; a declared business or professional income also counts toward that total.

Insurance premiums, education and health spending, donations, past losses and the stamp duty on the return are not included. With real expenses the calculator also scales the expenses by the share of the declared rent in the gross rent. Since 2025 mortgage interest on a rented home is not an expense (Law no. 7566). Home rent on which a tenant withheld tax is not covered. Amounts are rounded to the kuruş; the calculator has the amounts of every year since 2005.

Frequently Asked Questions

How large is the residential rent exemption?

For the year from 1 January 2026 it is 58,000.00 TRY. If your yearly home rent does not pass it, you file no return. If it does, you declare all of the rent and deduct the exemption.

Do I file a return for workplace rent?

If the tenant withheld tax, the rent is not declared while it and the home rent above the exemption stay within the second bracket of the income tax tariff. Above that, it goes on the return and the tax withheld is deducted from the tax.

Flat or real expenses: which is better?

The flat expense is 15% of the rent after the exemption and needs no documents. If your documented expenses are higher, real expenses give less tax. Try both in the calculator; after choosing the flat expense you cannot return to real expenses for two years.

Who cannot use the residential exemption?

People who declare a commercial, agricultural or professional income. Since 2013 also people whose home rent passes the exemption and whose gross wages, interest, rent and other income pass the third bracket of the wage tariff. Rent not declared on time also loses the exemption.

Calculation rules

  • Residential rent up to the exemption is not declared. Above it, all of the rent goes on the return and the exemption is deducted. A person who declares a commercial, agricultural or professional income gets no exemption. Since 2013 neither does a person whose residential rent passes the exemption and whose gross wages, interest, rent and other income pass the third bracket of the wage tariff (Income Tax Law art. 21).
  • Withheld workplace rent is not declared while it, the residential rent above the exemption and the declared rent with no withholding together stay within the second bracket of the tariff; the withholding is then the final tax. Rent with no withholding above the year’s limit is declared in full (art. 86). A declared business or professional income also counts toward that total; the calculator counts only the rent.
  • The flat expense is 15 % of the rent after the exemption (25 % until 2016). The share of real expenses that falls on the exempt rent cannot be deducted; the calculator also scales the expenses by the share of the declared rent in the gross rent. Since 2025 mortgage interest on a rented home is not an expense (Law no. 7566). One method applies to all property; after choosing the flat expense you cannot return to real expenses for two years.
  • The tax covers the rent only. When the return has other income (a professional income, wages from several employers), the tariff applies to the total; use the income tax calculator for that. Deductions (insurance premiums, education and health spending, donations), past losses and the stamp duty on the return are not included.
  • The withholding rate is 20 % since 2007 (22 % in 2005–2006). Rent is income of the year it is collected in. The return is filed from 1 to 31 March of the next year; the tax is paid in two equal installments in March and July. Residential rent not declared on time loses the exemption. Amounts are rounded to the kuruş.
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