Declaring Rental Income in Antalya: What Landlords Should Watch

Short answer: If residential rental income exceeds the exemption amount set each year by the Revenue Administration, it is declared in March for the previous year's income. The exemption amount and tax brackets are updated every year; confirm the current values with the Revenue Administration (GİB).

What should you know?

• Declaration period: Rental income is reported in March of the following year with the annual income tax return.
• Exemption: There is an annual exemption for residential rents; workplace rents do not benefit from it.
• Expense method: The actual expense or the flat-rate expense method can be chosen; invoices and documents matter.
• Payment: The tax is paid in two instalments.

Foreign property owners

Foreign individuals who rent out property in Turkey may also be subject to income tax. Tax residence and double taxation treaties affect the situation, so working with an accountant is recommended.

Frequently asked questions

Is withholding tax deducted from the tenant?

Withholding applies to workplace rents; the general rule for residential rents is different. Ask an accountant about current practice.

How should rent be paid?

Paying rent through the bank is recommended for both proof and tax purposes. Check the Revenue Administration for current requirements.

What happens if I do not file a declaration?

A tax-loss penalty and late-payment interest may apply. For details, see our article how a rental contract is prepared.

Sources: gib.gov.tr · mevzuat.gov.tr

This article is for general information only and is not legal advice; legislation and practice may change. Compiled as of October 2026. For your specific case, contact us or consult a lawyer.