Rent Withholding Tax Calculator
Enter the monthly rent gross or net and pick the tenant and landlord. You get the tax the tenant withholds, the net rent paid to the landlord and, when the landlord charges VAT, the VAT on the gross rent.
- Gross rent50,000.00 ₺
- Withholding rate20%
- Withholding (the tenant pays it to the tax office)10,000.00 ₺
- Net rent40,000.00 ₺
- Paid into the landlord’s account40,000.00 ₺
- Tenant’s total monthly cost50,000.00 ₺
- Yearly gross rent600,000.00 ₺
- Yearly withholding120,000.00 ₺
Income tax withholding rates: GİB / Cumhurbaşkanlığı
VAT rates: GİB / Cumhurbaşkanlığı (CB kararı)
Income tax brackets: GİB / Hazine ve Maliye Bakanlığı
Rental income exemption and limits: GİB
How it is calculated
Rent withholding is income tax the tenant deducts from the rent on the landlord’s behalf and pays to the tax office. Companies, bookkeeping traders, professionals, associations, foundations and public bodies withhold on every property they rent from an individual, homes included; individual tenants and simplified-regime traders do not. The withholding counts toward the landlord’s tax, and is final if the landlord stays under the return threshold.
Stopaj = Brüt kira × stopaj oranı; Net kira = Brüt − Stopaj; Brüt = Net ÷ (1 − stopaj oranı); KDV = Brüt × KDV oranıThe withholding rate is 20% (Income Tax Law art. 94/5-a; also 20% on rent paid to foundations and associations). VAT is charged on the gross rent before withholding, and only when the property is held in a business or the landlord is a company.Example
On ₺50,000 gross business rent the tenant withholds ₺10,000 and pays the landlord ₺40,000. For the landlord to net ₺40,000 the contract must say 40,000 ÷ 0.80 = ₺50,000. If the property is held in the landlord’s business, ₺10,000 VAT is added and the tenant’s total cost is ₺60,000.
Frequently asked questions
What is the rent withholding rate?
20% on rent paid to individuals. The President can change it by decree published in the Official Gazette; the rate on this page follows the registry.
Is rent on homes withheld too?
It depends on the tenant, not the property. A company renting a flat for an employee withholds on that rent too. When an individual rents a home there is no withholding; the landlord declares the income.
Is VAT added to rent?
Renting property not held in a business is VAT-exempt; a private landlord issues no invoice. A company landlord, or an individual whose property is held in their business, invoices VAT on the gross rent before withholding. Rent paid to a company is not withheld.
Who pays the withholding, and when?
The tenant declares and pays it on the withholding and premium return, by the 26th of the month after the payment for monthly filers. Rent paid in advance is withheld when paid. If the landlord files a return for the rent, the withholding is credited against the tax.
Does the landlord file a return?
Not if withheld business rent, together with home rent above the exemption, stays within ₺400,000 in 2026. Business rent with no withholding is declared above ₺22,000, home rent above the ₺58,000 exemption.