The amount of 9.500 TL for rental income from house for the year 2022 (the exception amount of 21.000 TL for the year 2023) is exempted from the income tax. If persons, who gain a rental income from house, obtain an income less than the amount of exception that is determined annually, they are not required to file a tax return.
Example: Taxpayer (B) rented his/her house from 750 TL per month and obtained 9.000 TL annually in 2022. In this case, since the rental income from house is less than the exemption amount of 9.500 TL, it will not be declared by the taxpayer (B). In the case the rental income is not declared between the dates in time or the rental income is understated, it will not be able to benefit from the exception amount of 9.500 TL for the year 2022. However, those who submit returns, before any determination is made by the administration, on their own accord for their rental income which they did not declare or include in their returns on time, will benefit from the related exception.
In case the rental income from house exceeds the amount determined for exception, the amount of exception must be deducted from the rental income to be declared in the annual tax return.
The exception applies only to rental income from properties that have been rented as house. Taxpayers whosWe rental income from house under 9.500 TL in 2022 do not file a tax return for these incomes.
In the event that no rental income is obtained from the real estate or income below the exemption; you can notify your tax office with a petition about your reason for not submitting a declaration regarding the real estate.
It is also possible to submit the petition through the “I Want to File an Exception Petition” (“İstisna Dilekçesi Vermek İstiyorum”) menu by logging in to “Hazır Beyan Sistemi” from the “hazirbeyan.gib.gov.tr” address.
The statements under the heading “Reason for Petition” (“Dilekçe Verme Nedeni”) in the “Hazır Beyan Sistemi” are as follows:
• I earned rental income under the exemption (residence), [İstisna altında kira geliri elde ettim (mesken)]
• I did not earn rental income, (Kira geliri elde etmedim)
• I sold the real estate, (Gayrimenkulü sattım)
• I live here myself, (Kendim oturuyorum)
• Descendant, ascendant or my brother/sister lives here, [Usul (Üstsoy), Füru (Altsoy) veya kardeşim oturuyor.]
• I earned rental income (workplace, other, rights) below the declaration limit. [Beyan sınırı altında gelir elde ettim (işyeri, diğer, hak)]
If there is a rental income obtained and declared at the same time both from house and workplace, the exception applies only to the rental income obtained from house, the exception does not apply to the rental income from workplace.
In real estate capital income;
• Those who are obliged to declare their commercial, agricultural or professional income,
• Those who have rental income over 9.500 TL, regardless of whether they are required to declare or not, the sum of the gross amounts of wages, movable capital income, real estate capital income and other earnings and income obtained separately or together exceeds the amount of 250.000 TL determined for the year 2022, which is valid for wages of the third income bracket in Article 103 of the Income Tax Law,
They cannot benefit from the 9.500 TL exemption.
Example: In 2022, taxpayer (C) obtained the rental income of 43.200 TL from his/ her property that she/he leased out as a residence and the rental income from his/her workplace of 108.000 TL which are taxed wholly by the withholding and the wage of 211.200 TL.
Whether the exception will be applied or not for taxpayer (C)’s rental income from his/her residence will be determined on the basis of whether the total income obtained by taxpayer (C) in 2022 exceeds 250.000 TL or not.
Since the total amount of income (43.200 + 108.000 + 211.200) exceeds 250.000 TL determined for the year 2022, it will not be possible to benefit from the exception of 9.500 TL for the rental income from the residence of 43.200 TL.
In case more than one person has the ownership of a house, the taxation of the rental income obtained from such house will be subject to 9.500 TL (for the year 2022) of the exception separately for each proprietor.
Thus, if the inheritance is not shared, every inheritor will benefit from the exception separately.
In case, a taxpayer obtains rental income from more than one house, the exception shall be applied at once to the total amount of rental income.
Source: Revenue Administration
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