How to Declare Rental Income?

 

Rental income declarations can be completed quickly and easily through the digital services provided by the Revenue Administration (GİB). During the declaration process, the total rental income earned within the year is calculated first. Then, legally applicable exemptions and deductible expenses are subtracted. Based on the remaining amount, the relevant income tax rate is applied.

The declaration can be submitted via the GİB system, e-Government, or directly through the Tax Office. Carefully managing this process is crucial to avoid potential penalties and sanctions.

 

 

What Is the Pre-Filled Declaration System?

 

The Pre-Filled Declaration System is an application developed by the Revenue Administration that enables taxpayers who earn rental income to complete their tax returns easily using pre-prepared information.

Through this system, the taxpayer’s income details are automatically displayed, reducing manual data entry, minimizing errors, and significantly speeding up the declaration process.

 

 

Advantages of the Pre-Filled Declaration System

 

The Pre-Filled Declaration System allows taxpayers to review and, if necessary, amend the information presented. Thanks to its user-friendly interface, declarations can be completed in a short time.

This system:

• Accelerates the declaration process

• Reduces the risk of incorrect declarations

• Ensures tax obligations are fulfilled on time

 

 

When Should Rental Income Be Declared?

 

Rental income tax returns are prepared for income earned in the previous calendar year and must be submitted during March each year.

The Revenue Administration informs taxpayers through the system to help ensure timely submission. Filing the return within the legal deadline prevents late payment interest and tax penalties.

 

 

Where Can Rental Income Declarations Be Submitted?

 

Rental income declarations can be filed through the Pre-Filled Declaration System available on the official website of the Revenue Administration. Taxpayers may also access the system via e-Government to complete their transactions.

Online access enables taxpayers to submit their declarations quickly and conveniently from anywhere.

 

 

Who Is Required to Declare Rental Income in 2025?

 

As of 2025, individuals who earn residential or commercial rental income exceeding the exemption thresholds set out in the Income Tax Law are required to file a rental income tax return.

While a specific exemption applies to residential rental income, no exemption is available for commercial rental income.

 

 

How Is Rental Income Tax Calculated?

 

Rental income tax is calculated by deducting legally allowed exemptions and expenses from the total rental income earned during the year. Income below the residential rental income exemption determined for 2025 is not subject to declaration.

After applying the exemption, taxpayers may choose one of the following expense methods:

• Lump-Sum Expense Method: A fixed percentage of the rental income is automatically deducted as expenses.

• Actual Expense Method: Documented and actual expenses are deducted from the income.

The resulting tax base is then taxed according to the applicable income tax brackets.