Article 32: Rental Law – The Reality of 6-12 Months Upfront, Increase Cap, Eviction

The basic rule

Everyone who earns rental income in Turkey – Turkish citizen or foreign national, it makes no difference – is required to declare that income. No exceptions.

32a. Rental income tax – how is it calculated?

Rental income in Turkey is subject to income tax and is taxed on a progressive stepped-rate system. Tax is calculated on the net income remaining after the exemption amount and expenses have been deducted from gross rental income.

2026 RESIDENTIAL RENTAL EXEMPTION:

The annual exemption for residential rental income in 2026 is approximately 1,085. Residential rental income below this amount is not taxed. However, if your income exceeds this amount, tax is calculated not just on the excess but on the total rental income.

TAX BANDS (2026):

Annual Rental Income (Euro)

Tax Rate

0 – 2,956

15%

2,957 – 6,173

20%

6,174 – 14,963

27%

14,964 – 80,430

35%

80,431 and above

40%

NOTE: These bands are TL-based and are updated every January. For current figures: gib.gov.tr

Practical example:

Someone with annual residential rental income of 4,500 first deducts the 1,085 exemption, applies the standard expense deduction – and pays approximately 430 in tax on the remaining taxable amount.

WHEN IS THE DECLARATION DUE?

Rental income from the previous year must be declared by the end of March each year. Tax is paid in two instalments: March and July.

32b. Long-term vs short-term letting – The seasonality reality

There are two distinct letting models in Turkey:

Long-term letting:

Annual or multi-year contract. Lower monthly rent but stable and consistent income. No risk of the property sitting empty in winter.

Short-term letting:

Weekly or monthly letting, typically focused on the summer season. High returns in summer but largely empty in winter. When calculating total annual income, this seasonality must always be factored in. Remember that short-term letting also requires legal permits, taxpayer registration and police notification.

EXPERT ADVICE: Looking only at high summer income from short-term lettings is misleading. Calculate the annual net income, then decide.

Sources: 6098 Sayili Turk Borclar Kanunu – https://www.mevzuat.gov.tr | T.C. Adalet Bakanligi – https://www.adalet.gov.tr

32c. Rental increase rate

Turkeys legal rental increase cap has been abolished. The increase rate is now entirely a matter between the landlord and tenant – it is at the landlords discretion. For this reason, agreeing on the rental increase rate upfront in the contract is the healthiest approach for both parties. Annual increases of 20-40% are common in long-term lettings in Turkey.

32d. Cash rent – A major risk

Collecting rent in cash is still widespread in Turkey. But the risks are serious – both legally and practically.

Legal risk:

If you are found to have collected cash rent, the penalty is severe. The Turkish state requires rental payments above a certain amount to be made by bank transfer.

Practical risk:

By collecting cash rent you create an undeclared relationship with your tenant. If the tenant refuses to leave, you cannot go to court – because your rental arrangement is illegal. You cannot claim rights in court on the basis of an off-the-books tenancy.

THE RULE: Rent must always be collected by bank transfer. Keep all payment receipts.

32e. Rental contract – eviction undertaking is essential

A rental contract does not have to be notarised – but having it prepared through a notary or lawyer is recommended.

The most critical document is the EVICTION UNDERTAKING (Tahliye Taahhüdü).

The eviction undertaking is an official document signed by the tenant: I, the tenant, began living in this property on this date and will vacate on this date. This document provides the landlord with legal protection.

If an eviction undertaking exists, the tenant is obliged to leave on the agreed date

If they do not leave, the landlord can initiate eviction proceedings without going to court

If it does go to court, the ruling will be in the landlords favour – extra rent, court costs and interest are all recovered from the tenant

Without an eviction undertaking:

Evicting a tenant in Turkey is very difficult and can take years.

32f. Evicting a tenant – tenant protection in turkish law

Tenant rights are strong in Turkey. Without an eviction undertaking, even if the rental contract has expired, the tenant is not obliged to leave. A landlord saying I need the property for my own use still goes through a court process and can drag on for years.

With an eviction undertaking, the court rules in the landlords favour – The tenant leaves and pays all associated costs.

32g. Foreign national tenants – address declaration obligation

The landlord has no obligation to notify the police about a foreign tenant. However, the foreign national who is the tenant is required to go to the Police Directorate Foreigners Department and make an address declaration. Failure to do so constitutes the offence of concealing an address – and can result in a prison sentence. As the landlord, always inform your foreign tenant of this requirement.

32h. Deposit

The deposit amount cannot legally exceed one months rent. Both the tenant and the landlord must hold written proof that the deposit was paid. If the tenant returns the property undamaged, the deposit must be returned in full.

32i. Managing from abroad

If you live outside Turkey, you can leave the letting process in the hands of a lawyer or a trusted estate agent via a notarised power of attorney. Having someone on the ground to manage any issues that arise with the tenant makes the process far easier to handle than trying to manage remotely.

32j. Rental insurance

There is no specialist rental insurance product in Turkey that guarantees tenant rent payments to the landlord. Outside of the mandatory DASK earthquake insurance, only optional private home insurance is available – and this is at the landlords discretion.

32k. Transferring rental income abroad

A foreign property owner can transfer rental income to their home country. The only requirement is that tax has been paid – once the tax obligation has been met, there are no restrictions.

How to declare

The property owner must file an annual income tax return with the tax office. Foreign property owners can file online through the GIB Interactive Tax Office or go to their local tax office in person. Engaging an accountant makes the process considerably easier.

Official sources

Revenue Administration (GIB): gib.gov.tr

GIB Interactive Tax Office – online declaration: ivd.gib.gov.tr

GIB Ready Declaration System: intvrg.gib.gov.tr

Questions buyers ask

Reddit r/Turkey: My Turkish landlord wants to raise my rent by 80%. Is this legal?

For existing contracts, no The annual rent increase cap in Turkey is 25% (as of 2026 for residential properties). If your contract renewal is due and the landlord is demanding 80%, you have the right to refuse and remain at 25% increase under the current legal cap. The landlord cannot evict you for refusing an above-cap increase. However: this cap applies to renewals of existing contracts. If your contract expires and you want to sign a new contract (rather than renew the old one), the landlord can set any new price. The practical protection is in the renewal clause ensure your contract has an automatic renewal provision and that you do not sign a new contract when the old one is simply renewed.

Quora: How difficult is it to evict a tenant in Turkey if they stop paying rent?

Difficult and slow by European standards. Turkish tenancy law strongly protects tenants. Non-payment of rent entitles the landlord to serve a written notice and then file an eviction lawsuit but the court process takes 6-18 months in most cases. The fastest legal route is the icra (enforcement) process through the enforcement court, which can proceed in parallel. The practical reality: the most important protection for a landlord is the eviction undertaking (tahliye taahhüdü) A document signed by the tenant at the time of contract specifying a date by which they will vacate. With this document, eviction is significantly faster. Without it, eviction relies on court proceedings that take 1-2 years. Never rent your Turkish property without obtaining a tahliye taahhüdü from the tenant at the time of signing.

Facebook expat group: Im a foreigner renting in Alanya. My landlord is trying to evict me saying he needs the apartment for his family. Is this legitimate?

It can be need for personal use (konut ihtiyacı) is one of the legitimate grounds for landlord-initiated eviction under Turkish tenancy law. However, the landlord must use the property themselves or for immediate family members, and must do so for a minimum period they cannot evict you and then immediately re-let the apartment. If you believe the personal use claim is a pretext to evict you and re-let at a higher price, you can challenge the eviction in court. If the court finds the claim was false, the landlord must pay you compensation and cannot re-let the property for 3 years. Get a Turkish lawyers assessment before vacating A legitimate personal use eviction is legally valid, but false personal use claims are a documented tactic to circumvent tenancy protections.

EXPERT ADVICE:

P.S. One practical point that catches many people out: book your appointment well in advance. In Alanya, waiting times of 6 to 8 weeks are normal, sometimes longer in peak season. Do not wait until your current permit is about to expire or your 90 days are running out. Book early, prepare your documents in parallel, and arrive at the appointment with everything complete. The process itself is straightforward The only thing that goes wrong is timing.

Always collect rent by bank transfer and keep all receipts. Always have the eviction undertaking signed. Do not make decisions based on high summer income from short-term lettings – calculate the annual net income. For a landlord who pays their taxes and keeps their documents in order, rental income in Turkey is a strong and stable income source.