As of March 1, the annual income tax declaration period begins for property owners in Turkey who receive rental income. The filing period runs until March 31 inclusive.

The declaration is submitted for income received in the previous calendar year.

WHO MUST FİLE A DECLARATİON?

In 2026, rental income received in 2025 is declared.

Property owners whose annual rental income for 2025 exceeds 47,000 Turkish Lira are required to file a declaration.

If the income is below the established threshold, no declaration is required.

If the property has multiple owners, each co-owner must declare the rental income corresponding to their ownership share.

HOW TO FİLE A DECLARATİON?

Property owners may:

- use the “Ready Declaration System” on the official website of the Revenue Administration — gib.gov.tr;
- file via the Digital Tax Office at dijital.gib.gov.tr;
- or apply in person at the tax office.

PAYMENT DEADLİNES

Tax on rental income for 2025 is paid in 2026 in two equal installments:

- first installment (including stamp duty) — by March 31, 2026;
- second installment — by July 31, 2026.

INCOME TAX RATES (PROGRESSİVE SCALE)

Tax is calculated on net income according to the following rates:

up to 158,000 TL — 15%
158,000 TL to 330,000 TL — 20%
330,000 TL to 800,000 TL — 27%
800,000 TL to 3,000,000 TL — 35%
over 3,000,000 TL — 40%

IMPORTANT

Failure to submit the declaration on time will result in a special penalty equal to the full amount of the assessed tax.

The SECOND HOME TURKEY team recommends that property owners review their income in advance and prepare the necessary documents to avoid penalties and additional charges.

If you require assistance with filing your declaration, we can provide the contact details of a trusted accountant in Kemer who will help calculate and submit your declaration properly and on time.