Based on the 2026 residential rent exemption (₺58,000) and income tax tariff. The exemption/brackets are updated every year; this is for informational purposes only — for a definitive declaration, the Revenue Administration (GİB) or a certified accountant is authoritative.
Rental Income Tax Calculation
The exemption amount covers or exceeds your rental income — the taxable base comes out to zero. If you have no other income, you may not have a declaration obligation for this rental income; consult GİB/a certified accountant for the exact situation.
Amount After Exemption
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Expense Deducted
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Taxable Base
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Calculated Income Tax
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Net Remaining (after tax)
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Step-by-step calculation
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Frequently Asked Questions
For 2026, ₺58,000 of the rental income obtained from properties rented out as a residence is exempt from income tax. This exemption applies only to residential rent; there is no such exemption for commercial (workplace) rental income. Also, if your total annual income (including salary, rent and other earnings) exceeds ₺1,500,000, you cannot benefit from the residential exemption.
With the lump-sum expense method, 15% of the amount remaining after the exemption is deducted as an expense without needing receipts — simple and fast. With the actual expense method, you enter the total of your documented expenses (maintenance/repair, insurance, interest, depreciation, etc.); this can be more advantageous if your expenses are high. Important: taxpayers who choose the lump-sum method cannot switch to the actual expense method for 2 years from the year they chose it.
Rental income (GMSİ) is subject to the "non-wage" income tax tariff, which has higher rates than the wage tariff. The 2026 brackets: 0–₺190,000 at 15%, ₺190,000–₺400,000 at 20%, ₺400,000–₺1,000,000 at 27%, ₺1,000,000–₺5,300,000 at 35%, and above ₺5,300,000 at 40%. The tax is calculated by adding the fixed amount at the bracket's lower limit to the portion exceeding that limit multiplied by the bracket's rate.
If your annual residential rental income does not exceed the ₺58,000 exemption amount, you generally do not have an obligation to file a return for this income. However, this can change if you have other income subject to declaration or if your total income exceeds the exemption threshold — for a definitive decision, consult the Revenue Administration's current announcements or a certified accountant.
No. This tool only provides an approximate calculation based on the figures you enter and the current exemption and tariff; it does not replace an official tax return or accounting service. You must file your return through the Revenue Administration's Pre-filled Return System or through a certified accountant.
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