Rental Income Tax in Turkey 2026: A Complete Guide for Property Owners

Investing in Turkish real estate remains as relevant today as ever. The country offers affordable prices for apartments, homes, and villas in popular cities, which attracts wealthy investors from the EU and CIS countries. Earning income from renting out property in Turkey is only possible when you comply with the law and meet the requirements for this type of activity.

In recent years, Turkey has tightened oversight of owners who rent out property short-term or long-term, and tax authorities are actively using digital services to verify income.

If you're renting out property in Alanya, Antalya, or other popular Turkish cities, it's important to understand which taxes you need to pay and how to avoid fines.

Short-term (tourist) rentals: new, stricter rules

Short-term, or tourist, rentals involve renting out property for less than 100 days (a popular format among tourists during peak season).

Renting out property for this period falls under Turkey's Housing Rental Law. Today, to list a property on Booking or Airbnb, you must obtain a license from Turkey's Ministry of Culture and Tourism, as well as meet the specified requirements.

To obtain the license, you'll need: an application, a fee payment of 10,000 TRY, and payment for producing an entrance sign of 10,000 TRY, which together amounts to roughly $425/€373.

The document is issued for a period of up to 100 days (for a single stay).

Other requirements for owners in 2026:

1. The property must display a sign indicating its tourist status.
2. Obtain permission from apartment building owners (at least 80%) to rent out the unit, and have it notarized. If it's a residential complex with hotel-style infrastructure, permission isn't required.
3. If the owner has more than 5 apartments in the same building, they must register as a legal entity.
4. The owner must register guest information and submit it to the police system (under the KBS Law). The fine for an unregistered guest starts from 50,000 TRY ($1,063/€930).
5. The property must fully meet safety and hotel-style accommodation requirements, with all necessary equipment, including basic furnishings.
6. All income from short-term rentals is subject to a progressive income tax.

What penalties apply for failing to comply with the established rules?

All listings posted on online platforms are checked by the authorities, so hiding an illegal rental is practically impossible.

In 2026, administrative fines are set for renting on Airbnb Turkey (including Booking) at the following levels:

• from 100,000 TRY for a first violation (about $2,130/€1,860);
• for repeat violations, penalties increase and can reach 500,000 TRY (about $10,630/€9,300) or even 1,000,000 TRY ($21,300/€18,550), along with a ban on the activity.

In addition to administrative liability, investors may face additional tax assessments, late-payment interest, and fines for delayed tax payments.

What does this mean for investors?

If you're considering buying apartments for short-term rentals, it's recommended to check in advance whether you can obtain a license and whether the property meets legal requirements.

Changes to long-term rental taxation in 2026

For long-term rentals of 100 days or more, a license from the Ministry of Culture and Tourism isn't required. The owner must draw up a rental agreement and, in certain cases, register the tenant through the e-Devlet rental system.

In 2026, income earned by individuals from long-term rentals continues to be subject to the Gayrimenkul Sermaye İradı (GMSİ) income tax on a progressive scale from 15% to 40% – the higher the income, the higher the tax rate.

The income received must be declared if it exceeds the legally established minimum.

Currently, the tax-free threshold (istisna tutarı) for rental income is 58,000 TRY (about $1,233/€1,080).

Important: if income exceeds this threshold, tax is charged only on the amount above it.

These allowances apply only to residential property; commercial premises are not eligible for this exemption.

It's recommended to keep documentation of rental payments received in case of a tax audit.

As for the progressive tax scale, in 2026 it looks as follows for individuals:

• 15% – for income up to 190,000 TRY;
• 20% – 190,000 – 400,000 TRY;
• 27% – 400,000 – 1,500,000 TRY;
• 35% – 1,500,000 – 5,300,000 TRY;
• 40% – over 5,300,000 TRY.

To understand the specifics of each rental type, take a look at the table below. 

Rental type	Owner requirements in 2026	Taxes/fines
Short-term (up to 100 days)	The owner must obtain a license from the Ministry of Culture and Tourism and comply with tourist rental requirements. For certain residential complexes, permission from other owners is required to rent out the unit. Payment of fees and income tax is mandatory.	Operating without a license carries a fine starting from 100,000 TRY, up to closure of the property for repeat violations. Income tax is paid on a progressive scale. Additional fines and tax assessments are also possible.
Long-term (over 100 days)	For long-term rentals, an agreement must be drawn up (notarized if necessary). Each tenant must be registered through e-Devlet in cases where the law requires it. No license is needed.	Income tax must be paid on a progressive scale (15%–40% after applying the tax-free threshold).

Tax calculation methods: Götürü Gider vs Gerçek Gider

Income tax in Turkey is calculated in two ways: Götürü Gider, a fixed-rate method, and Gerçek Gider, based on actual expenses. The final tax amount depends on which method you choose, so it's important to understand the specifics of each.

Götürü Gider

The fixed-rate method is calculated based on annual income minus the established tax-free threshold (58,000 TRY).

From the remaining amount, you then subtract a fixed government-set expense rate of 15%.

Advantages of this method: 

• no need to keep receipts, invoices, or other proof of expenses;
• simple calculation and tax filing;
• convenient to use when property-related expenses are low.

Important: once you choose this tax calculation method, you cannot change it for 2 years.

Gerçek Gider

The distinctive feature of this method is that the owner calculates the actual expenses incurred during the year. This requires proof in the form of receipts, invoices, and other documents.

What expenses can be deducted?

• repair costs;
• utility bills;
• residential complex maintenance fees;
• insurance;
• building depreciation;
• if the property was bought with a mortgage, the interest paid on it can also be deducted.

All supporting documents must be kept for 5 years so they can be provided to the Tax Administration if needed. When expenses exceed 15%, the taxable base is reduced.

Calculation example

Option 1 for Götürü Gider:

1. Annual income of 350,000 TRY ($7,440/€6,500).
2. Subtract the tax-free threshold of 58,000 TRY.
3. Remainder: 292,000 TRY.
4. Deduct 15% in fixed expenses = 43,800 TRY.
5. Taxable base: 248,200 TRY.

Tax:

190,000 x 15% = 28,500 TRY

remainder 58,200 x 20% = 11,640 TRY

Total – 40,140 TRY ($850/€740).

Option 2 for Gerçek Gider, with income of 350,000 TRY and actual expenses of 30,000 TRY ($630/€560).

1. Subtract the tax-free threshold of 58,000 TRY and expenses of 30,000 TRY.
2. Remainder: 262,000 TRY.

Tax:

190,000 x 15% = 28,500 TRY

remainder 72,000 x 20% = 14,400 TRY

Total – 42,900 TRY ($912/€795).

*amounts are given based on the exchange rate at the time this material was written.

Which is more advantageous – Götürü Gider or Gerçek Gider?

Götürü Gider is a good fit for owners with low property maintenance costs, or for those who don't want to keep detailed records.

Gerçek Gider is more advantageous if you have significant repair and maintenance costs, a mortgage, insurance, or other substantial documented expenses.

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What are the fines for illegally renting out an apartment in Turkey in 2026?

In Turkey, the state regulates both short-term and long-term rentals of apartments and other property. If you rent out a property without permission from the Ministry of Culture and Tourism (for short-term rentals) or without an official agreement, the owner faces strict administrative fines.

The fine for a first violation starts from 100,000 TRY, and for repeat violations, penalties can reach 1,000,000 Turkish lira. Beyond financial penalties, the property owner may be banned from operating the property until the violations are corrected (online platforms are required to remove the listing at the authorities' request).

The rental business in Turkey remains a popular direction among foreign investors. Despite strict government oversight, the country offers strong opportunities for capital growth and profit. To avoid tax risks and penalties, it's important for owners to comply with legal requirements and file their taxes on time.