Tool · Rental Tax
Rental Income Tax Calculator (2026)
Enter your monthly rental income to see the estimated income tax due and your net income after tax — applying the 2026 home exemption (₺58,000), the 15% lump-sum expense and Türkiye's progressive income-tax brackets.
Enter monthly rental income to calculate.
How is rental income tax calculated?
First, the home exemption (₺58,000 for 2026) is deducted from annual rental income. From the remainder, 15% is deducted via the lump-sum expense method (the actual-expense method is an alternative). The resulting tax base is taxed using the progressive income-tax tariff: for 2026, the first bracket starts at 15% and rises to 40% in the top bracket. Only the portion above each bracket's limit is taxed at that bracket's rate.
Important notes
The home rental income declaration is filed in March of the year following the income (e.g., 2025 income in March 2026). Those below the exemption with no other declarable income may not need to file. The exemption does not apply to commercial rent, which is usually subject to withholding tax. This tool gives an estimate; confirm your exact situation with the Revenue Administration (GİB) or your accountant.
Frequently Asked Questions
What is the 2026 home rental income exemption?
For 2026 the home rental income exemption is ₺58,000. If your annual home rental income is below this and you have no other declarable income, you may not need to file a return.
What is the lump-sum expense method?
It lets you deduct 15% of the rental income remaining after the exemption, without needing documents. Alternatively the actual (documented) expense method can be chosen; you pick one of the two.
How are the tax brackets applied?
Income tax is progressive; each portion of the base is taxed only at its own bracket's rate. In the 2026 tariff, rates start at 15% and rise to 40% in the top bracket.
When is the return filed?
The home rental income return is filed in March of the year following the income. The tax can usually be paid in two installments (March and July).
Do foreign property owners also pay rental tax?
Yes. Foreigners who own property in Türkiye and earn rental income also declare it, according to their limited/full taxpayer status. Consult your accountant for details.