Declaration process begins for those earning rental income: Which property owners will pay tax?

Under the Income Tax Law, the process for property owners who earn rental income to declare their earnings has begun. Those who generated more than 47 thousand liras from residential properties and 330 thousand liras from commercial properties in 2025 are subject to tax liability during this period. Those who remain below these specified lower limits are not required to make any declaration.

Taxpayers can quickly file their applications for the declaration process, which will continue until March 31, through the Revenue Administration's "Ready Declaration System" or the Digital Tax Office platforms. Each taxpayer must declare the rental income of the real estate they own separately in their own name. If a property is owned by more than one person, each partner only declares the income corresponding to their own share.

The declaration period for rental income closely concerns millions of residential and commercial property owners. With the new period, while exemption amounts have been updated, it is important to pay attention to the correct declaration and payment processes.

Taxpayers with rental income above the taxable amount will be able to make their tax payments in two installments, in March and July. While the first installment along with the stamp duty must be paid by March 31, the deadline for the second installment has been set as July 31.

Rental tax payments can be made through a wide variety of methods. There are options to pay via the Digital Tax Office (dijital.gib.gov.tr), cards from contracted banks, wire transfers, international cards, tax office counters, or PTT branches.

News Source: 12punto