The rental income declaration period that closely concerns property owners has officially begun. During this critical window — which millions of landlords should mark on their calendars — many key details are back in focus, from how to file the return to potential penalties. So, which incomes must be declared? What happens if you fail to file? And how will payments work this year? Here’s what anyone earning rental income needs to know throughout March.
According to data from the Revenue Administration, the rental income declaration period started on March 1, affecting millions of real estate owners. Property holders who rented out assets and rights in 2025 must declare the income they earned.
Income obtained from renting out residential properties, workplaces, land, plots, motor vehicles, and other rights is considered rental income. Owners, beneficiaries, possessors, holders of usufruct or easement rights, and even tenants who generate income from leased rights may all be treated as rental income taxpayers.
Who Must File a Rental Income Return?
Those who earned more than 47,000 TL annually from residential rentals in 2025, or more than 330,000 TL from workplace rentals, are required to declare their income and pay income tax.
Deadline for Submission
Rental income tax returns can be submitted until March 31. Missing this deadline may lead to penalties.
How to File the Declaration
Property owners can submit their returns through the Ready Declaration System on the Revenue Administration’s official website or via the Digital Tax Office. Declarations can also be filed directly at tax offices.
How Past or Advance Rent Payments Are Treated
Rental payments collected for previous years must be declared as income of the year in which they were received. Advance payments covering future years are considered income of the relevant future year.
Who Cannot Benefit from the Rental Income Exemption?
Those who declare commercial, agricultural, or professional income, those whose annual residential rental income exceeds 47,000 TL, and individuals whose total income surpasses 1.2 million TL cannot benefit from the exemption. Additionally, taxpayers who fail to declare on time or underreport their income lose the exemption right.
Do Expats Need to File?
Individuals living abroad are taxed in Turkey under limited taxpayer status for income earned in the country. Turkish citizens, Blue Card holders, and foreigners with identification numbers can file returns via e-Government credentials obtained from foreign missions or through the Ready Declaration mobile application.
If a Property Has Multiple Owners
If a property is jointly owned, each partner must declare only their own share of the rental income separately.
Penalties for Non-Filing or Underreporting
If electronically required tax returns are not submitted on time, a special irregularity penalty will apply. If the assessed tax is not paid on time, a tax loss penalty equal to the unpaid tax may be imposed.
How to Pay the Assessed Income Tax
Taxes can be paid through the Digital Tax Office, the Revenue Administration mobile app, contracted banks using credit or debit cards or bank transfer, tax office cash desks, or PTT branches.
Installment Option for Tax Payments
The first installment of the assessed tax must be paid by March 31, and the second installment by July 31.
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