Turkish Rental Income Tax Calculator 2026: Who Keeps the Exemption?
Last updated: 21 July 2026 · Verified against the Revenue Administration's 2026 Rental Guide (No. 593), Communiqué 332 and Law 7566
Rental income is subject to income tax in Turkey — and the rules changed radically in 2026: the housing rent exemption now applies only to pensioners, and mortgage interest on a rented-out home is no longer deductible. Calculate your tax with the tool and learn the lump-sum vs actual expense choice, commercial withholding and declaration rules.
Example: 240,000 ₺/year housing rent, lump-sum — pensioner: 23,205 ₺ · non-pensioner: 31,300 ₺.
Rental Income Tax Calculator
Enter your annual rent and we'll compute the tax step by step.
Computed under ITL arts. 21/74/86/94/103, the Revenue Administration's 2026 Rental Guide (No. 593) and Communiqué 332 (2026 income, March 2027 declaration). Actual-expense apportionment follows the official formula. Informational only; consult a tax advisor.
The 2026 exemption revolution: who keeps it?
Since 1 January 2026 the housing rent exemption (58,000 ₺) applies ONLY to those receiving pension, disability or survivor salaries from statutory social security institutions. For non-pensioner landlords the exemption is gone — all housing rent is declarable. (For 2025 income it was 47,000 ₺ for everyone.) Even pensioners lose it in two cases: total income above 1,500,000 ₺, or failing to declare/under-declaring.
⚠️ Many 2026 guides online still say 'exemption for everyone' — outdated. Voluntarily declaring late preserves the right; losing it comes with detection (MEVA).
Lump-sum or actual expenses?
Lump-sum: no documents needed, 15% of (rent − exemption) counts as expense; once chosen you can't switch to actual for 2 years. Actual: documented costs are deducted — insurance, property tax, repairs, depreciation, management fees, rent you pay for your own home while letting yours, and 5% of the purchase price for 5 years for ONE home bought in 2021 or later.
Actual-expense apportionment: if you use the exemption, only the (rent−exemption)/rent share of expenses is deductible (official formula). Without the exemption you deduct expenses in full.
🆕 December 2025 change (Law 7566): mortgage interest on rented-out HOMES is no longer deductible (from 2025 income on). It continues for commercial and other property. Many sources still state the old rule.
Commercial lets: withholding and declaration
The commercial tenant withholds 20% of the gross rent (ITL 94). If your annual gross commercial rent doesn't exceed 400,000 ₺ (2026) you file no return — withholding is final. Above it you declare, credit the withholding against the computed tax, and receive a REFUND if withholding exceeds it. The housing exemption never applies to commercial lets.
How to declare and pay
2026 rental income is declared 1-31 March 2027 — easiest via Hazır Beyan (hazirbeyan.gib.gov.tr): rental income arrives PRE-FILLED from bank/deed data; review and approve. Tax is paid in two equal instalments: end of March and July. Collecting rent through a bank is mandatory — cash collection carries a serious special-irregularity fine per transaction.
If you don't declare: the MEVA system cross-checks deed, bank and listing data to detect unreported rent; penalised assessment + loss of the exemption. Voluntary disclosure before detection largely removes penalties.
Rent increases have a legal limit — don't exceed it
When setting the new period's rent, the CPI cap must not be exceeded: any increase above the limit is invalid as to the excess and can lead to disputes/refunds. To see this month's legal limit and the month-by-month table, visit our Rent Increase Rate tool →
Frequently asked questions
How much rental income is tax-free in 2026?
For pensioners, housing rent up to 58,000 ₺/year needs no declaration. For non-pensioners the housing exemption ended in 2026 — all of it is declarable. Commercial rent has no exemption; below 400,000 ₺ gross the withholding is final.
Do pensioners pay rental income tax?
Yes — but in 2026 they are the only group keeping the exemption: up to 58,000 ₺ of housing rent is tax- and declaration-free. Above that, the exemption is deducted and the rest taxed progressively. A pensioner whose total income exceeds 1,500,000 ₺ loses the right.
What is the lump-sum expense rate, and who can't use it?
15%, computed on (rent − exemption). Once chosen you can't switch to actual expenses for 2 years; those letting rights can't use it. With heavy documented costs (renovation, the 5% acquisition allowance) actual expenses may win — our tool computes both.
Can I deduct the mortgage interest of the home I rent out?
Not anymore — Law 7566 (December 2025) removed the interest deduction for rented-out HOMES (from 2025 income). It continues for commercial property. The 5% acquisition allowance for homes bought in 2021+ still applies.
When is the return filed and the tax paid?
1-31 March of the following year (2026 income → March 2027), via Hazır Beyan. Tax is paid in two equal instalments: end of March + end of July.
How does the exemption work for co-owned homes?
Each co-owner applies their OWN exemption to their share (if eligible). Example: spouses owning 50-50 each declare half and each deduct their own exemption. One person with several homes applies the exemption ONCE to the total.
What happens if I don't declare rental income?
The MEVA system cross-checks deed, bank and listing data to find unreported rent. Result: tax + a one-fold tax-loss penalty + interest + loss of the exemption. Cash rent collection also carries per-transaction fines. Voluntary disclosure before detection removes the penalty.
What is the tax on 10,000 ₺ monthly rent?
120,000 ₺/year housing rent (2026): pensioner → (120,000−58,000)×0.85 = 52,700 base → 7,905 ₺. Non-pensioner → 102,000 base → 15,300 ₺. Both in the 15% bracket — run your own numbers in the tool.
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This guide is informational, not tax advice. Amounts (exemption, thresholds, tariff) change yearly by communiqué; the 2026 rules (pensioner-only exemption, interest-deduction removal) are new and secondary legislation may evolve — consult a tax advisor before declaring. Official source: gib.gov.tr / hazirbeyan.gib.gov.tr.