Regarding the tax liability of non-resident foreigners in Turkey obtaining rental income. The non-resident individuals are subject to limited liability only from their income obtained in Turkey.
In this context, a foreigner who spends less than a continuous period of six months in Turkey during a calendar year and whose customary home is not in Turkey, is regarded as non-resident taxable person with limited liability.
Income obtained in Turkey means that, the related immovable property is in Turkey and these property and rights are in use and evaluated in Turkey.
To sum up, related to rent income foreigners must give an income statement.
Time and place of rental income declaration:
The declaration related to the rental income obtained in a calendar year is submitted to the authorized Tax Office of immovable property location until the 15th March of following year.
Payment time and place:
The income tax is paid in two instalments. The first instalment is in the month of March, and the second one in July.
The calculated tax can be paid to tax offices or authorised banks’ branches.