Turkish Rental Income Tax: A Guide for Foreign Owners

Owning an apartment in Alanya and renting it out while you live abroad is one of the most popular ways international buyers turn Turkish property into income. But the moment your apartment earns rent, Turkey expects its share. This guide explains, in plain terms, what tax a non-resident owner pays on Alanya rental income, how much is tax-free, what you can deduct, and how to file. Who must declare rental income in Turkey If you live outside Turkey, you are a "limited taxpayer" (sınırlı mükellef) under Article 6 of the Income Tax Law (GVK). That means Turkey taxes you only on Turkish-source income — not your worldwide earnings. Rent from a property located in Turkey is Turkish-source income, classified as "real estate capital return" (gayrimenkul sermaye iradı) under GVK Article 70. So yes: if your Alanya apartment earns rent, you must declare it in Turkey, no matter where you live. To do that you first need a Turkish Tax Identification Number (vergi kimlik numarası), which you obtain from a local tax office with your passport and title deed (tapu). The TRY 58,000 exemption Turkey gives residential landlords a yearly tax-free allowance. For the 2026 income year, the residential rent exemption (mesken kira istisnası) is TRY 58,000. If your gross annual rent is below this figure, you owe no income tax on it — though you may still need to file. Two important limits: It applies only to residential rentals. Commercial premises (işyeri) get no exemption; every lira is taxable. It is one allowance per person, not per property. Own three Alanya apartments? All their rent is added together and measured against the single TRY 58,000 threshold. Two ways to deduct your costs After the exemption, you reduce your taxable rent by deducting expenses. You choose one of two methods each year: Flat-rate method (götürü gider). Deduct a flat 15% of your gross rent with no receipts and no paperwork. Simple and safe. Once you choose it, you must keep it for two consecutive years before switching. Actual-expense method (gerçek gider). Deduct your real, documented costs: maintenance and repairs, property-management fees, insurance, loan interest, local property tax (emlak vergisi), and depreciation. This wins when your real costs exceed 15% of rent — but you must keep every invoice. A practical rule for most Alanya owners: if you have a mortgage, paid for a renovation, or use a management company, run the numbers on the actual-expense method — it often beats the flat 15%. What is left is taxed on a progressive scale The remaining net rent is taxed at progressive rates. For 2026 the brackets are roughly: 15% up to about TRY 158,000 20% on TRY 158,000–330,000 27% on TRY 330,000–600,000 35% on TRY 600,000–1,500,000 40% above TRY 1,500,000 Most single-apartment Alanya owners stay in the 15–20% range. If your tenant is a Turkish company rather than a private individual, the company withholds 20% of the rent at source (GVK Article 94/5b) and pays it to the tax office on your behalf. You still file, but that 20% is credited against your final bill, and any overpayment is refunded. How and when to file The annual declaration window is 1–31 March, covering the previous calendar year. Non-residents have two practical routes: File online yourself through the GİB pre-filled declaration system (Hazır Beyan) using your Turkish Tax ID; or Appoint a Turkish licensed accountant or tax representative to file for you — the usual choice for owners who do not read Turkish or live abroad full time. Tax is then paid in two equal installments, in March and July. Rent received in euros, pounds, or other currencies must be converted to lira at the Central Bank rate on each payment date. Avoiding double taxation Worried about paying twice — once in Turkey, once at home? Turkey has Double Taxation Agreements (DTAs) with around 90 countries, including the UK, Germany, the Netherlands, Norway, Russia, and the UAE. Under these treaties Turkey keeps the primary right to tax property income, and your home country grants relief — usually by crediting the Turkish tax you already paid against your home tax bill. Check the "Income from Immovable Property" article in your country's treaty with Turkey. A note on short-term (Airbnb) rentals If you let your Alanya apartment for short stays, the rules tighten. Lets under 100 days need a Tourism Purpose Housing Permit, and short-term income has historically been treated as commercial — bringing VAT and a small accommodation tax. However, in December 2025 Turkey's Council of State (Danıştay) ruled that hosts who do not offer hotel-style services should be taxed as ordinary rental income (GMSI), a more favourable outcome. The position is still contested, so take professional advice before listing short term. Practical tips Get your tax number and a copy of your tapu organised before your first rental season. Keep every invoice if you might use the actual-expense method. Diarise the March filing window — penalties for non-declaration can double the tax due. If you have a mortgage, the actual-expense method usually saves money. Use a Turkish accountant; their fee is itself a deductible expense.