How much rental income from a home in Turkey is tax-free in 2026?

Checked on 2026-10-25

Turkey's Income Tax Law exempts the first TRY 58,000 of gross rent received in 2026 from letting buildings as homes. You lose the exemption if you don't declare, or under-declare, rent above that amount. People who must file for business, farming or professional income cannot use it, nor can some higher earners.

Key facts

What	The law says	Source
Tax-free amount for 2026	TRY 58,000 of gross rent in the calendar year	Gelir Vergisi Kanunu, art. 21 (amount per General Communiqué No. 332)
What rent qualifies	Rent from letting buildings as residences (mesken)	Gelir Vergisi Kanunu, art. 21
Not declaring rent above the limit	You lose the exemption; the same if you declare too little	Gelir Vergisi Kanunu, art. 21
Business, farming or professional filers	Cannot use the exemption	Gelir Vergisi Kanunu, art. 21
Higher earners	If rent exceeds the limit and your combined gross wages, capital income and other income exceed TRY 1,500,000 (2026), no exemption	Gelir Vergisi Kanunu, arts. 21, 103

The exemption

The law exempts from income tax a fixed amount of the gross rent (hasılat) earned in a calendar year from letting buildings as residences. The amount in the law is updated every year; for the 2026 calendar year it is TRY 58,000, set by the Revenue Administration’s General Communiqué on Income Tax No. 332 (Official Gazette of 31 December 2025, No. 33124, 5th repeat) and shown in the consolidated text on mevzuat.gov.tr.

When you can’t use it

Article 21 removes the exemption in three cases:

You don’t declare, or under-declare. If you receive rent above the exempt amount and don’t declare it, or declare less than you received, the exemption is lost.
You file for business, farming or professional income. People who must report commercial, agricultural or professional profits on an annual return cannot use it.
Your other income is high. If your rent is above the exempt amount and the gross total of your wages, securities capital income, real estate capital income and other income, taken separately or together and whether or not they must be declared, exceeds the third-bracket amount for wages in article 103, the exemption doesn’t apply. In the 2026 tariff that amount is TRY 1,500,000.

When the annual return is due: from 1 March to 25 March of the following year (Gelir Vergisi Kanunu, art. 92).
The 2026 income tax rates: 15% to 40% (Gelir Vergisi Kanunu, art. 103).

Sources

Gelir Vergisi Kanunu (Income Tax Law) No. 193 of 31 December 1960, arts. 21 and 103, with the 2026 amounts set by General Communiqué No. 332 as shown in the consolidated text (Mevzuat Bilgi Sistemi, mevzuat.gov.tr) checked 2026-10-25

Change history

2026-10-25: Page created

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