Rental Income Tax Calculator
Enter your yearly rent from homes and business premises. The home rent exemption, return thresholds, flat or actual expenses and credit for tax your tenant withheld are applied to work out the income tax you owe.
- Rent from homes300,000.00 ₺
- Home rent exemption58,000.00 ₺
- Rent on the return (gross)300,000.00 ₺
- Flat expenses (15%)36,300.00 ₺
- Taxable rent (net)205,700.00 ₺
- Income tax worked out31,640.00 ₺
- Total tax / rent10.55%
- Total tax on the rent31,640.00 ₺
Rental income exemption and limits: GİB
Income tax brackets: GİB / Hazine ve Maliye Bakanlığı
Income tax withholding rates: GİB / Cumhurbaşkanlığı
2026 tariff: tax by bracket
How it is calculated
Rent is income from immovable property and goes on the yearly return in March of the following year. Home rent has a yearly exemption, uprated each year by the revaluation rate. People who declare business, farm or professional profit, and those whose gross income passes the wage tariff’s third-bracket amount, cannot use it; it is also lost if the rent is not declared on time. When a company or bookkeeping business rents premises, the tenant withholds tax; it is credited on the return, or is final if the return threshold is not reached.
Matrah = (Beyana giren kira − konut istisnası) − gider; Ödenecek = Tarife vergisi − mahsup edilen stopajIn 2026 the home rent exemption is ₺58,000, flat expenses are 15% and business rent is withheld at 20%. Withheld rent is declared when, with home rent above the exemption, it passes ₺400,000; rent without withholding above ₺22,000. Gross income from wages, interest, rent and the like above ₺1,500,000 costs you the home exemption. Rent is taxed on the non-wage tariff.- Take the yearly exemption off home rent; it applies once to all your home rent, and each co-owner of a shared property uses their own.
- Decide what goes on the return: home rent above the exemption, withheld business rent above the limit, other rent above its return threshold.
- Deduct expenses: under the flat method a fixed share of the rent after the exemption; under actual expenses, the share of your costs that falls on the taxable rent.
- Apply the non-wage tariff to the net rent left.
- Credit the tax withheld during the year on business rent you declare; any excess is refunded.
Example
Home rent of ₺300,000 in 2026: after the ₺58,000 exemption ₺242,000 is left; 15% flat expenses are ₺36,300, so ₺205,700 is taxable. Tax is 190,000 × 15% + 15,700 × 20% = ₺31,640. Had gross income from wages, interest and rent passed ₺1,500,000, the exemption would be lost and the tax would be ₺41,500.
Frequently asked questions
How large is the home rent exemption?
₺58,000 for home rent earned in 2026; ₺47,000 for 2025. If your yearly home rent does not exceed it you file no return; if it does, you declare all of it and deduct the exemption on the return.
Who cannot use the home exemption?
People who declare business, farm or professional profit on a yearly return, and those whose home rent exceeds the exemption while their gross income from wages, interest, dividends, rent and the like (declared or not) passes ₺1,500,000 in 2026. The exemption is also lost if the rent is not declared in time or is under-declared.
Flat or actual expenses?
Under the flat method 15% of the rent after the exemption counts as expenses with no receipts; once chosen, you cannot switch to actual expenses for two years. Actual expenses cover documented costs such as repairs, insurance, property tax and depreciation; the share falling on the exemption is not deductible, and mortgage interest on homes is not deductible from 2025 income on. People letting rights cannot use the flat method.
How is withheld tax on business rent credited?
A company or bookkeeping business tenant withholds 20% of the gross rent. If withheld business rent, with home rent above the exemption, stays within ₺400,000, it is not declared and the withholding is final. Above that the gross rent is declared and the withholding is credited; any excess is refunded or set against other tax debts.
When are the return and the tax due?
Between 1 and 31 March of the following year, through the online pre-filled return system. The tax is paid in two equal instalments, in March and July. Co-owners each declare their own share.