Non-resident taxpayers do not submit annual declarations for the income from immovable property which are subject to withholding tax in Turkey. Also, in case that they submit annual declaration for other income, they do not include the income which is subject to withholding tax in their declarations.
Taxpayers who have only rental income from immovable property in Turkey will submit annual tax declaration, if;
- their rental income from house exceeds tax exception amount (5.400 TL for the year 2019); and,
- their rental income not subject to withholding obtain from leasing of the properties and rights within a calendar year
On the other hand, rental income which is subject to withholding will not be declared the annual tax return regardless the amount.
Every member of a family has to submit a declaration on their own behalf for the rental income they obtained from the property and rights belonging to them.
On the occasion that minor and restricted persons are taxpayers; the annual declaration to be submitted on behalf of them is signed by their parents, guardians or curators.
In case of having property and rights with shares, every partner should declare the rental income corresponding to his/her own shares.
Source: Revenue Administration – Guidebook on Rental Income for Non-Resident Taxpayers
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