Rental Income Tax Calculator (Türkiye 2026)

TRY 58,000 of residential rental income earned in 2026 is exempt. If your annual residential rent does not exceed it and you have no other filing obligation, you do not file. The exemption applies only to residential rent.

Lump-sum deducts 15% of the rent remaining after the exemption with no receipts. Actual expenses deduct documented costs, but not the share attributable to the exempt part. Actual expenses may pay off if they exceed 15%. Once you choose the lump-sum method, you cannot switch to actual expenses for two years.

Rental income is declared in March of the following year; the tax is paid in two equal installments in March and July. The tax administration offers a pre-filled return for residential rent.

Each co-owner applies the exemption separately to their share. Run the calculator once per owner using their share of the annual rent.