Who is a non-resident (limited) taxpayer?
Individuals who have no domicile in Turkey and do not stay in Turkey continuously for more than six months in a calendar year are limited taxpayers. They are taxed only on income earned in Turkey and do not declare their foreign income in Turkey. According to the Revenue Administration, Turkish citizens who have lived abroad for more than six months with a work or residence permit are also treated as limited taxpayers for their Turkish income.
If you live in Turkey for more than six months a year or your domicile is in Turkey, you may be a full taxpayer instead, which changes your filing obligations.
Which country taxes the rent?
Article 6 of Turkey's double taxation treaties gives the country where the property is located the right to tax rental income from it. The Revenue Administration notes that the treaties contain no provision restricting Turkish domestic law here. Rent from a flat in Antalya owned by a resident of Germany, for example, is taxed in Turkey under Turkish rules. How your country of residence treats the same income depends on its own law and the relevant treaty.
The 2026 residential exemption: TRY 58,000
- The first TRY 58,000 of gross residential rent received in 2026 is exempt from income tax.
- It applies to residential property only, never to commercial premises.
- With several homes, the exemption is applied once to the total rent.
- For jointly owned property, each co-owner applies the exemption separately and declares only their own share.
- It is not available to those who must declare business, agricultural or professional income, or to those whose total gross income (wages, investment and rental income, etc.) exceeds TRY 1,500,000 in 2026.
- It is lost if the rent is not declared on time, unless you file a late return before the tax office identifies the omission.
When must a non-resident file?
- Rent that has been fully taxed by withholding in Turkey (for example 20% withheld by a company tenant on commercial rent) is not declared.
- Residential rent above TRY 58,000 must be declared.
- Rent that is neither withheld nor exempt must be declared regardless of the amount.
Expenses you can deduct
You can choose a flat 15% deduction (calculated after the exemption) with no receipts required, or deduct actual expenses such as repairs, insurance, property tax and depreciation, with documents. Once you choose the flat method, you cannot switch back for two years. Rent you pay for your own home abroad cannot be deducted, and since 2025 interest on loans for residential rental property is no longer deductible.
Foreign-currency rent and bank payments
Rent is taxed when it is received. Rent paid in foreign currency is converted at the Central Bank of the Republic of Turkey's buying rate on the day of collection. Rent must be paid through a bank or PTT (including short-term rentals); cash payments expose both landlord and tenant to a penalty of 10% of the amount, subject to statutory minimums.
Filing, payment and 2026 tax rates
- Deadline: 1–31 March 2027 for rent received in 2026.
- Payment: two equal instalments, by the end of March and July 2027.
- How: online via the Hazır Beyan system (login also possible with a foreigner ID number), or through a licensed accountant.
- Paper returns: to the tax office of your Turkish tax representative, or, if you have none, of the property's location.
- Paying from abroad: cards of foreign banks are accepted on the GİB website.
2026 rates on taxable income: 15% up to TRY 190,000; 20% up to TRY 400,000; 27% up to TRY 1,000,000; 35% up to TRY 5,300,000; 40% above. Short-term (up to 100 days) holiday letting additionally requires a permit under Law No. 7464.