Short answer: yes, a foreigner who rents out a flat in Türkiye pays Turkish income tax on the rent, whether or not they live in Türkiye. Residential rentals have an exemption: residential rental income earned in 2026 up to TRY 58,000 per owner is tax-free and does not need to be declared. Above that, the return is filed between 1 and 31 March of the following year and the tax is paid in two instalments, in March and July. Residential rent must be paid through a bank or PTT, whatever the amount.
Last updated: 8 October 2026. Amounts per Income Tax General Communiqué No. 332 (Official Gazette, 31 December 2025).
Do foreigners pay tax on rental income in Türkiye?
Yes. Under Article 70 of the Income Tax Law (No. 193), income from renting out property located in Türkiye is taxed in Türkiye regardless of the owner's nationality. Someone who stays in Türkiye continuously for more than six months in a calendar year is generally a full taxpayer; others are limited taxpayers, taxed only on Turkish-source income. The residential exemption applies to both.
What is the 2026 residential exemption?
| Income year | Residential exemption | Return due |
|---|---|---|
| 2025 | TRY 47,000 | March 2026 (passed) |
| 2026 | TRY 58,000 | 1–31 March 2027 |
- It applies to residential rentals only, not to offices or shops.
- Co-owners (e.g. spouses) each use the exemption for their share.
- With several flats, the exemption applies once to total residential rent.
- Owners who fail to file, or under-declare, lose the exemption; other restrictions in Article 21 should be checked individually.
How is the tax calculated?
The exemption is deducted from annual rent, then expenses: either a 15% lump-sum deduction (Article 74) or documented actual expenses. Owners who choose actual expenses cannot switch back for two years.
| Step | TRY |
|---|---|
| 2026 rent (20,000 × 12) | 240,000 |
| 2026 exemption | − 58,000 |
| Remaining | 182,000 |
| 15% lump-sum deduction | − 27,300 |
| Taxable base | 154,700 |
| Tax at 15% | ≈ 23,205 |
The example is simplified and ignores other income declared together with rent. The 2026 rates are 15% (up to TRY 190,000), 20% (400,000), 27% (1,000,000), 35% (5,300,000) and 40% above that.
When and how is the return filed?
- Between 1 and 31 March of the year after the income was earned.
- Online via the Ready Return System or through an accountant.
- You need a Turkish tax number and an online tax office password, the lease and bank statements.
- Tax is paid in two equal instalments by the end of March and July.
On getting a tax number: bank account and tax number for foreigners.
Why must rent be paid through a bank?
Since 17 October 2024 (Communiqué No. 328), residential rent must be paid through a bank or PTT regardless of the amount. Cash payments can lead to a special irregularity penalty for both landlord and tenant. On leases: rental agreements in Alanya.
FAQ
I live abroad and rent out my flat in Alanya. Do I pay tax in Türkiye?
Yes; if 2026 rent does not exceed TRY 58,000 per owner, no return is needed.
What if the tenant is a company?
The company generally withholds tax at source; the withheld tax is credited in the return.
Is short-term (holiday) letting the same?
No. Tourist rentals shorter than 100 days require a permit under Law No. 7464 and are taxed differently.
How can a lawyer help?
By reviewing the lease, payment arrangements and tax consequences before letting, and representing you in disputes. See tax lawyer in Alanya and lawyer in Antalya.
General information as of 8 October 2026; not individual tax or legal advice. Amounts and rates change every year — check gib.gov.tr when filing.
