📢 Rental Income Tax Declaration Deadline: March 31, 2026

The declaration period has started for property owners who earned rental income during 2025. According to the Turkish Revenue Administration, annual income tax returns must be submitted between March 1 – March 31, 2026. Failure to submit the declaration within this period may result in penalties.

🧾 Who Must Submit a Rental Income Tax Return?

Not everyone who earns rental income is required to submit a declaration. The obligation arises only if certain exemption thresholds are exceeded.

🏠 Residential Rental Income (for 2025)

• Exemption threshold: 47,000 TL

This amount:

• Is annual, not monthly

• Includes the total rental income earned throughout the year

🔍 Examples

• Monthly rent: 3,000 TL → Annual: 36,000 TL
  → Below 47,000 TL → No declaration required

• Monthly rent: 5,000 TL → Annual: 60,000 TL
  → Above 47,000 TL → Declaration is mandatory

⚠️ Key Points

• The 47,000 TL limit applies to the total income from all residential properties, not just a single property

• If you own multiple properties, all rental income must be combined

• The exemption is applied only once

🏠 Joint Ownership

• If a property is owned by more than one person:
  → Each person declares their own share of the income
  → The 47,000 TL exemption applies separately to each owner

🏢 Commercial Property Rental Income (for 2025)

• With withholding tax (stopaj):
  → Declaration required if income exceeds 330,000 TL

• Without withholding tax:
  → Declaration required if income exceeds 18,000 TL

💻 How to Submit the Declaration?

Rental income tax returns can be submitted easily through the Ready Declaration System (Hazır Beyan Sistemi) provided by the Turkish Revenue Administration.

Steps:

1. Log in via e-Government (e-Devlet)

2. Rental income information is displayed automatically

3. Choose expense method:

   • Lump-sum expense (15%)

   • Actual expense method

4. Approve and submit the declaration

The entire process usually takes only a few minutes.

💰 How is the Tax Calculated?

Example:

• Annual rental income: 60,000 TL

• Exemption: 47,000 TL

• Taxable amount: 13,000 TL

Income tax is calculated based on this remaining amount.

📅 Tax Payment Dates

• 1st installment: March 31, 2026

• 2nd installment: July 31, 2026

Payments can be made via:

• Interactive Tax Office

• Banks

• Tax offices

⚠️ What Happens if You Don’t Declare?

• Tax penalties may be imposed

• Late payment interest will apply

• Risk of tax audit increases

Especially for rental payments made via bank transfers, detection is straightforward.

📌 Conclusion

The most important date for declaring 2025 rental income is March 31, 2026.

• The 47,000 TL annual exemption threshold must be carefully calculated

• If exceeded, submitting a declaration is mandatory

• The process can be completed quickly online

📚 References

• Turkish Revenue Administration (GİB), Rental Income Guide (2026 / 2025 income)

• Turkish Revenue Administration, Ready Declaration System Guide

• Income Tax Law No. 193

• Interactive Tax Office (ivd.gib.gov.tr)