The Guidebook On Rental Incomes For Non-Resident Taxpayers

• THE GUIDEBOOK ON RENTAL INCOMES FOR NON-RESIDENT TAXPAYERS
• (Citizens of Foreign Countries not Residing in Türkiye and Turkish Citizens Residing Abroad)

This Guide has been prepared in accordance with the legislation in force as of its publication date. You may access legislative information and current announcements through the following channels of our Presidency:

• The official website,

• The Tax Communication Center (VİMER) hotline at 189,

• The Digital Tax Assistant (GİBİ), • Verified and official social media accounts,

• The Taxpayer e-Mail Communication System (MEİS),

• The e-mail notification system.

INTRODUCTION

According to the Income Tax Law No.193, incomes of real persons are subject to the income tax. Income items subject to the income tax are commercial incomes, agricultural incomes, salaries / wages, incomes from independent personal services, incomes from immovable property and rights (rental incomes), incomes from capital investment and other income and gains. Non-resident taxpayers are real persons who are not settled in Türkiye in other words who do not have their residences in Türkiye and who do not reside in Türkiye for a continuous period of more than six months within one calendar year.

Non- resident taxpayers shall be taxed only on income and gains which they have obtained in Türkiye, they do not file a tax return in Türkiye for income and gains which they have obtained in foreign countries.

On the other hand, Turkish nationals who live abroad with a residence or work permit are also considered within the scope of the non-resident taxpayer. According to explanations made in the Communique Serial No. 210 of the Income Tax Law, Turkish nationals who live abroad for more than six months with a residence or work permit shall be taxed on the basis of limited liability in terms of income and gains which they have obtained in Türkiye, except for Turkish nationals residing in foreign countries due to their works affiliated with private enterprises whose headquarters are located in Türkiye or public institutions.

The guidebook has been prepared to present explanations and samples about the property and rights which are subject to the rental income, amount of exception for rental income from house, limit for declaration in workplace rental income, equivalent rental value implementation, expenses which shall be deducted from declared rental income, tax withholding in rental payments, taxation of rental income in terms of Double Tax Prevention Agreements, time and form of rental income declaration, tax schedule, calculation of income tax payable, payment ways in terms of the taxation of those who rent out their property and rights in calender year 2025.

In addition, explanations have made on how to file a tax return swiftly, easily and safely via the Pre-filled Tax Return System serving 24/7, where tax returns on rental incomes are prepared in advance and submitted for the approval of taxpayers.

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• THE GUIDEBOOK ON RENTAL INCOMES FOR NON-RESIDENT TAXPAYERS

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