Tax
Rental income tax exemption in Türkiye for 2026
Short answer
58,000 TL of residential rental income earned in 2026 is exempt from income tax. If your annual residential rent does not exceed this amount and you have no other filing obligation, you do not file a return.
Details
- The exemption applies only to residential rent, not to workplace rent.
- Under the lump-sum method, 15% of the amount above the exemption is deducted as expenses without documents.
- Those who declare commercial, agricultural or professional income, and those whose gross wages, interest, rent and similar income exceed 1,500,000 TL in total, cannot use the exemption.
- The return is filed in March of the following year.
Legal basis
- Income Tax Law No. 193, Articles 21 and 74
- Amounts for 2026: Income Tax General Communiqué No. 332.
Related tools and documents
This page gives general information and is not legal or tax advice. For your own situation, consult a lawyer or an accountant. To cite this page: Emlivo, “Rental income tax exemption in Türkiye for 2026”, 10 October 2026, https://www.emlivo.com/en/guide/rental-income-tax-exemption-turkey