Non-resident taxpayers in Türkiye are taxed only on income and gains obtained in Türkiye—nothing earned abroad belongs in a Turkish return. This matters because rental income rules look simple until you miss a threshold, lose an exemption, or ignore documentation rules and get penalized.

Who Counts as a Non-Resident Taxpayer?

You’re considered non-resident if you are not settled in Türkiye (no residence there) and you do not stay more than six continuous months in a calendar year. Turkish citizens living abroad with a residence/work permit are also treated as non-resident in many cases. Net effect: Türkiye taxes you only on Türkiye-sourced rental income (and other Türkiye-sourced items).

What “Rental Income” Covers (It’s Broader Than Homes)

Rental income includes income from immovable property and rights. That’s not just apartments—think land, buildings, equipment installed in a property, certain registered rights, patents/trademarks, copyrights, and even some vehicles/machinery listed under the relevant law scope. If you rent it out and it fits the list, it can be taxable as rental income.

When Rental Income Is “Obtained” (Collection Principle)

Taxation follows the collection principle: income counts when collected in cash or in kind. Cash includes foreign currency and cheques; foreign currency amounts are converted using the Central Bank exchange rate on the collection date. Advance rent for future years is attributed to the years it relates to (not dumped into the year you collected it).

Mandatory Bank/PTT Documentation

For residential and workplace rentals, collections and payments must be documented via banks or PTT (including short-term rentals like weekly/daily). If you ignore this, each party can face a special irregularity penalty with minimum amounts and a percentage of the transaction value (with an annual cap). There’s also a narrow “self-report within five business days” relief for the payer. Translation: don’t play games—use bank/PTT trails every time.

“Equivalent Rental Value” When Rent Is Too Low (Or Zero)

If you let someone use a property for free or charge below market, Türkiye can tax you on equivalent rental value. For buildings/land, if no official/court rental value exists, the guide states 5% of the real estate tax value is used. There are exceptions (e.g., certain close-family residence situations, limited to one house per person in some cases).

The Housing Rental Income Exemption (2025: 47,000 TL)

For 2025, 47,000 TL of housing rental income is exempt (the guide also notes 58,000 TL for 2026). If your housing rental income is below the exemption, you generally don’t file for that income. But here’s the catch: if you fail to declare on time or understate income, you can lose the exemption—unless you voluntarily file before the administration detects it. Also, high total income can block the exemption (the guide highlights a 1,200,000 TL total-income condition for 2025 in certain cases).

Expenses: Actual vs Lump-Sum (Choose Carefully)

You compute net rental income using either:

• Actual expenses (listed items like utilities paid by lessor, insurance, maintenance, depreciation, etc.), or

• Lump-sum (a 15% deduction), generally not available for renting rights.

You can’t mix methods across properties, and switching from lump-sum back to actual requires waiting time. If you use actual expenses and also use the housing exemption, you must prorate expenses—expenses tied to the exempt portion are not deductible.

Withholding Tax and When You Must File

Tenants covered by the withholding rules withhold 20% from gross rent (including rent paid in advance). Non-residents generally do not file for rental income fully taxed by withholding. You do file if your housing rent exceeds the exemption or if you have rental income not subject to withholding.

Filing Dates and the Pre-Filled Tax Return System

For 2025 rental income, filing is March 1–March 31, 2026. The guide emphasizes the Digital Tax Office / Pre-filled Tax Return System (Hazır Beyan) to submit quickly and safely.