Turkish Commercial Rental Income Tax Calculator
Compute income tax on commercial rent after lump-sum or actual expenses, the rent withholding credit and the filing threshold check.
Things to keep in mind
- If no return is required, the withholding is the final tax.
Calculator
Result
Enter the values and press Calculate to see the result here.
About this tool
Commercial rent has no exemption. Tenants that are withholding agents withhold tax on the gross rent (art. 94/5-a). On the return, lump-sum (art. 74) or actual expenses are deducted, the tariff is applied and the withholding is credited. Withheld capital income below the art. 86/1-c threshold is generally not declared.
How to use
- Enter gross annual rent.
- Choose whether the tenant withholds and the expense method.
- Press Calculate.
Notes
The threshold flag is 1 when exceeded.
Frequently asked questions
No, the residential exemption does not apply.
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Last updated: September 30, 2026