26.02.2026 10:42
The declaration period for rental income in 2025 starts on March 1. Taxpayers with residential rental income exceeding 47 thousand lira, as well as those earning income above the specified limits, must submit their declarations by March 31, 2026. The accrued taxes will be paid in two installments.
The declaration process for rental income tax, which concerns homeowners, business owners, and landowners, begins in March. Taxpayers will submit their declarations for rental income for the year 2025 between March 1 and March 31, 2026, and the accrued taxes will be paid in two installments.
WHO WILL FILE A DECLARATION?
Those who earn rental income from residential properties exceeding 47 thousand lira in 2025 will be required to file an income tax declaration. In the case of rental income from businesses subject to withholding, a declaration will be filed if the gross amount exceeds 330 thousand lira. Additionally, for rental income that is not subject to withholding and exemptions, a declaration obligation will arise if the limit of 18 thousand lira is exceeded. Furthermore, those who earn rental income that is not subject to withholding and exemptions, regardless of the amount, will also file a declaration.
47 THOUSAND LIRA EXEMPTION FOR RESIDENTIAL RENTAL INCOME
An exemption of 47 thousand lira will be applied to income derived from properties rented out solely as residences for the year 2025. If the income exceeds this amount, 47 thousand lira will be deducted from the total declared rental income, and tax will be calculated on the remaining amount. Those who earn income below the exemption amount will not file a declaration. In cases where rental income is obtained from multiple residential properties, the exemption will be applied only once to the total income. If there are multiple partners in the property, each partner can benefit from the exemption separately. For the year 2026, the exemption amount for residential rental income will be applied as 58 thousand lira.
WHO WILL NOT BENEFIT FROM THE EXEMPTION
Those who are required to declare commercial, agricultural, or professional income will not benefit from the residential rental income exemption. Additionally, taxpayers whose total income from salaries, capital gains, real estate capital gains, and other earnings exceeds the limit of 1 million 200 thousand lira set for 2025 will also not benefit from this right. Those who do not declare their rental income on time or report it incompletely, as determined by the Revenue Administration, will also be deprived of the exemption application.
DECLARATION AND PAYMENT DATES
The Income Tax Declaration for the 2025 calendar year can be submitted through the Revenue Administration's Ready Declaration System (intvrg.gib.gov.tr/hazirbeyan) between March 1 and March 31, 2026. The first installment of the accrued tax and stamp duty will be paid by March 31, 2026, and the second installment will be paid by July 31, 2026.
WHAT IS RENTAL INCOME?
According to the Revenue Administration, the earnings obtained from renting out residential properties, business premises, land, plots, motor vehicles, and certain rights owned by individuals are considered rental income. These incomes are declared through the annual income tax declaration when certain limits are exceeded.