Turkey – Property Letting

How does the property letting process work in Turkey?

Turkey’s rental framework is underpinned by a body of legislation designed to safeguard the interests of both landlords and tenants. The central pillar is the Turkish Code of Obligations, which defines the rights and responsibilities of each party and provides the basis for resolving disputes. Foreign property owners letting their homes or apartments are bound by exactly the same rules as Turkish nationals.

Landlords generally find tenants through online property portals such as Sahibinden or Emlakjet, through personal networks, or via letting agents. Before committing to any applicant, owners should carefully verify identity documents and, wherever possible, obtain employment or income references. Once a suitable tenant has been identified, a written lease should be drawn up — ideally with input from a local lawyer or a licensed real estate agent familiar with current requirements.

Turkish law technically permits rental agreements to be concluded verbally, but putting the arrangement in writing gives both parties considerably stronger legal footing if problems arise later. Unlike jurisdictions that maintain centralised national landlord registers for long-term lettings, Turkey has no equivalent compulsory registration system for standard residential leases — but having the contract notarised is strongly recommended practice.

Both the property owner and the tenant attend a notary (noter) office to authenticate the lease, which confers legal protection on both sides and is a prerequisite for foreign tenants seeking a Turkish residence permit. This is a meaningful practical distinction from markets where rental contracts are simply exchanged between the parties without any formal authentication.

Most fixed-term agreements run for one year and roll over automatically unless one party serves notice. Payment dates, rent amounts, and the condition of any included fixtures all need to be recorded clearly in the contract — this is particularly relevant in high-demand markets such as Istanbul, Antalya, Bodrum, and Alanya where real estate activity is brisk.

A well-drafted tenancy agreement should capture the full names and identity or passport numbers of both parties, the precise address of the property together with an attached inventory, the monthly rent, the payment method, deposit terms, and the start and end dates with provisions for renewal and termination. Requesting bilingual versions — Turkish alongside your own language — along with notarised copies offers an extra layer of legal security.

What types of rental arrangements are available in Turkey?

Turkish real estate letting divides into two broad categories: long-term and short-term. Because the legal framework and tax treatment differ substantially between them, deciding which model suits your property before you begin advertising is essential.

Long-term residential letting covers any arrangement where a single tenant occupies the property for more than 100 consecutive days. These leases operate under fixed or open-ended contracts and are governed by the standard protections of the Turkish Code of Obligations. This is the more straightforward route for most landlords, as it does not require any special tourism-related permit.

Short-term and holiday letting has been subject to considerably tighter rules since 2024. New regulations that came into force on 1 January 2024 — through Law No. 7464, published in the Official Gazette in November 2023 — introduced mandatory licensing for all short-term rental activity across the country, including properties listed on platforms such as Airbnb. Short-term rentals are defined as stays of up to 100 days.

Owners who let entire homes or apartments for fewer than 100 nights must obtain a Permit Certificate for Touristic Rental of Residence. The licence is required regardless of the stated purpose of the stay, whether that is tourism, employment, healthcare, or education.

Where the property forms part of an apartment building, the consent of all other flat owners in that building is a prerequisite for the permit to be issued. This requirement has created practical complications in densely occupied urban buildings. In buildings containing more than three independent units, a single lessor may hold permits for no more than twenty-five per cent of the total units in that building.

Registration with the Ministry of Culture and Tourism, fire safety certification, and adherence to occupancy regulations — including the 25% cap on short-term rentals within residential blocks — are all compulsory. These obligations represent a significant regulatory departure from the holiday-letting environment found in many other countries. Landlords should confirm all current requirements directly with the Ministry of Culture and Tourism before listing any property.

What rental income can landlords expect in Turkey, and how are rates set?

Achievable rents vary widely depending on where a property is located and how close it sits to tourist destinations or commercial hubs. Major cities such as Istanbul and Antalya tend to attract higher rental values on account of stronger demand. Rental prices are broadly market-driven — there are no blanket rent-control zones comparable to those operating in certain European markets — but increases applied during an active tenancy are subject to strict statutory limits.

Landlords may raise the rent once per year, normally at renewal, using the twelve-month Consumer Price Index (TÜFE/CPI) as the basis for any uplift. This figure is published by the Turkish Statistical Institute (TÜİK). Any proposed increase above the CPI figure is legally unenforceable, and a tenant can challenge such a demand before the courts.

A temporary safeguard was put in place to shelter tenants from Turkey’s high inflation, capping rent increases at no more than 25% for leases renewed between 11 June 2022 and 1 July 2024. That cap has since lapsed, and annual increases are once again determined solely by the CPI figure. Given the volatility of inflation in Turkey, landlords should keep close track of official TÜİK publications and guidance from the Turkish Revenue Administration (GİB), and should take local legal advice before issuing any rent review notice.

All rent payments must be made by bank transfer — cash transactions are prohibited under Turkish law. This requirement creates a clear, auditable trail that serves both tax compliance and dispute resolution purposes.

Do landlords need to provide a furnished or unfurnished property in Turkey?

Turkish law places no statutory obligation on landlords to furnish a property for a standard long-term residential letting. Both furnished and unfurnished arrangements are widespread, and the appropriate choice largely depends on the prevailing market conditions and the expectations of tenants in that particular area. In established expat and tourist locations — such as central Istanbul, Bodrum, and Antalya — furnished or part-furnished properties frequently command a rental premium and attract a broader pool of international or short-stay tenants.

Fixtures such as air conditioning units and fitted wardrobes should be itemised explicitly in the lease agreement alongside the rental amount and payment date. A detailed inventory listing the condition of all included items should be attached to the contract and signed by both parties at the outset. This is especially important for furnished lets, since deposit deductions for damage can only be justified against items that were formally recorded.

For short-term tourist lettings, the market expectation is a fully furnished and well-equipped property. From a tax perspective, short-term rental income is treated as commercial income and attracts VAT at 20% on all short-term furnished apartment transactions. The level of furnishing does not in itself alter the tax classification — the decisive factor is whether the letting falls above or below the 100-day threshold.

Do you need a licence or registration to let a property in Turkey?

Whether you need a licence depends entirely on the type of letting you intend to operate. The regulatory treatment of long-term residential and short-term tourist lettings is fundamentally different.

Long-term residential letting (over 100 days): Standard long-term residential landlords are not required to hold a specific landlord licence. The lease should be notarised and rental income declared for tax purposes, but Turkey does not maintain a separate registration body for private long-term landlords.

Short-term tourist letting (100 days or fewer): Under the regulations introduced in 2024, obtaining a licence before entering into any short-term rental arrangement is a legal requirement. This applies equally to individuals and corporate entities, and encompasses all forms of short-term property rental activity.

Both Turkish nationals and foreign property owners may obtain a tourist accommodation licence on identical terms. Non-resident foreign landlords are subject to precisely the same licensing conditions and must ensure they hold a Turkish tax identification number before submitting an application.

Operating without a valid short-term rental licence carries severe financial consequences. Renting without a licence can attract fines of up to 1,000,000 TL; advertising an unlicensed property carries penalties of between 100,000 and 500,000 TL; and failure to register guests can result in fines of up to 500,000 TL. Always verify current requirements with the Ministry of Culture and Tourism and your local municipality before putting a property on the market.

How do you obtain a landlord licence or register as a landlord in Turkey?

The steps below relate to obtaining a Tourism Purpose Rental Permit (Turizm Amaçlı Konut İzin Belgesi) for short-term lettings of under 100 days. Landlords operating long-term lettings do not require a separate licence but should ensure the contract is notarised and income is registered with the tax authority.

1. Check eligibility and building consent. For apartment properties, the unanimous agreement of every flat owner within the building is a mandatory condition for the licence to be granted. Properties classified as luxury residences — those offering amenities such as a staffed reception, round-the-clock security, and on-site management — may qualify for an exemption from this unanimous consent requirement; verify the current position with the Ministry before proceeding.
2. Assemble the required documents. You will need a photocopy of your national identity card or, if you are a foreign national, a copy of your passport together with your foreign identification number or Turkish tax identification number, as well as a notarised copy of the unanimous written consent of all flat owners in the building authorising the rental activity.
3. Submit your application through e-Government (e-Devlet). Permit applications must be submitted exclusively to the Ministry of Culture and Tourism via the online application portal on e-Devlet. Foreign nationals will need a Turkish tax identification number (vergi kimlik numarası) in order to access the platform.
4. Pay the application fee. The Ministry set the plaque fee at 5,000 TL for 2024. This figure is reviewed annually — confirm the current fee on the Ministry of Culture and Tourism website before submitting your application.
5. Allow time for processing. The Ministry is required to complete the licensing process within three months of the date the application is received.
6. Display the permit plaque. Once issued, the licence must be exhibited prominently at the entrance to the rented property. The permit number must also feature in all online listings and promotional materials for the property.
7. Register for VAT and obtain a business licence. Landlords running a short-term commercial letting operation will need to engage a local Turkish accountant and obtain a Business Licence (Vergi Levhası) to trade as a sole trader for rental purposes. Foreign nationals should take professional legal and accountancy advice at this point.

What are the rules around deposits in Turkey?

The maximum deposit a landlord may request is three months’ rent. This amount must be lodged in a dedicated bank savings account rather than the landlord’s personal account — an important distinction from countries such as the UK or Ireland that operate government-backed tenancy deposit protection schemes. Turkey has no centralised equivalent; the responsibility instead falls on individual landlords to hold the funds in a ring-fenced account and provide the tenant with written confirmation of the account details.

At the end of the tenancy, the deposit must be returned to the tenant unless there is a legitimate basis for deduction — such as damage beyond normal wear and tear, unpaid utility bills, or rent arrears. Landlords should carry out a thorough end-of-tenancy inspection and cross-reference findings against the original signed inventory before making any withholdings. Any dispute over deposit deductions can be pursued through the civil enforcement courts.

There is no single statutory deadline prescribed for returning the deposit, but withholding it unreasonably exposes a landlord to court proceedings. Documenting the property’s condition with date-stamped photographs at both the start and end of the tenancy, and ensuring every inventory item is recorded in the signed contract, are essential precautions. For the most up-to-date guidance on deposit handling obligations, consult the Turkish Ministry of Justice or a local property solicitor.

Who is responsible for maintenance and repairs in Turkey?

The landlord bears responsibility for carrying out any repairs necessary to preserve the property’s habitability — including issues with plumbing, heating, and structural integrity. This aligns broadly with the approach found in many other countries: significant repairs, essential services, and anything affecting health or safety fall to the owner. Tenants are responsible for routine day-to-day upkeep and must not cause damage that exceeds ordinary wear and tear.

In terms of specific obligations, repainting the exterior of an apartment is the owner’s responsibility, although the parties may agree otherwise in the contract. If defects existed in the property prior to the tenant taking possession, the tenant may demand that the landlord carry out the necessary remedial work — or alternatively agree to undertake the work themselves and offset the cost against future rent payments.

Tenants have a legal entitlement to occupy accommodation that meets basic safety and health standards, which includes the absence of electrical faults or water ingress. They are also entitled to exclusive and undisturbed use of the property, and the landlord must give reasonable advance notice before visiting.

Where a maintenance dispute arises, the tenant may put the landlord on written notice and, if the matter remains unresolved, apply to the local civil court or pursue mediation. Landlords should satisfy themselves that a property meets minimum habitability standards before it is let, as falling short of these standards can expose them to legal claims and can complicate any attempt to make deposit deductions at the tenancy’s end.

How are letting agents used in Turkey, and what do they charge?

Letting agents (emlakçı) occupy a prominent position in the Turkish rental market, particularly for foreign owners who may lack fluency in Turkish or familiarity with local legal requirements and market norms. Agents typically provide tenant-finding services, assistance with contract preparation, and — at higher service levels — ongoing property management.

Unlike the position in the UK, where the Tenant Fees Act 2019 substantially restricts what letting agents may charge tenants, Turkey has no comparable blanket prohibition on agents billing both parties. In practice, commission is commonly equivalent to one month’s rent and is frequently divided between landlord and tenant, though the precise arrangement varies by region and is often subject to negotiation. There is no single nationally regulated fee structure, so all fee terms should be agreed and confirmed in writing before an agent is engaged.

For foreign landlords overseeing property from overseas, a comprehensive management service — encompassing tenant vetting, rent collection, maintenance coordination, and tax compliance support — is strongly recommended. Owners earning rental income from Turkish property are well advised to work alongside specialist lawyers and registered real estate professionals throughout the process. Management fees differ according to the scope of services but typically fall somewhere between 5% and 15% of the monthly rent.

Before instructing any agent, check that they are registered and operating lawfully. The relevant regulatory authority covering consumer protection and housing matters in Turkey is the Ministry of Environment, Urbanisation and Climate Change. Confirm prevailing market rates and any applicable regulated fee structures before signing an agency agreement, as these can change over time.

What taxes apply to rental income in Turkey?

Any person — Turkish citizen or foreign national — earning rental income from a property situated in Turkey is required to declare that income if it exceeds the annual exemption threshold. This obligation covers residential, commercial, and short-term lettings alike. Non-resident landlords are equally accountable for Turkish-sourced rental income and cannot avoid declaration on the basis of living abroad.

Foreign landlords are assessed at the same rates as Turkish residents. The principal distinction between the two groups lies in scope: non-residents report only income arising from property in Turkey, whereas tax-resident landlords are liable to report their worldwide income.

Residential letting — long-term: The annual exemption for residential rental income stands at TRY 47,000 for the 2025 tax year. Income below this level does not need to be declared. For 2026, the equivalent threshold rises to TRY 58,000. The GİB (Turkish Revenue Administration) updates this figure each year, so it should be checked annually.

Turkey operates a progressive income tax system under which rates increase in line with income. The tax brackets are revised every year. As of 2025, taxable income up to 158,000 TRY is taxed at 15%; income between 158,001 and 330,000 TRY is taxed at 20%; higher tranches are taxed at 27%, 35%, and 40% respectively. Always confirm current brackets with the Turkish Revenue Administration or a local tax professional.

Expense deductions: Landlords may choose between two methods when calculating taxable income. Under the Actual Expense Method, documented costs such as repairs, insurance premiums, and mortgage interest are deducted. Under the Lump-Sum Deduction Method, a flat 15% of gross rental income is deducted without the need for supporting receipts. Whichever method is selected must be applied consistently for two consecutive years.

Short-term letting: Income from short-term rentals is generally classified as commercial income in Turkey. It is subject to VAT at 20% (raised from 18% with effect from 10 July 2023) and may also attract a 2% tourism accommodation tax. The Turkish Council of State (Danıştay) has issued rulings touching on the commercial classification of certain short-term rental income, meaning this area of tax law continues to evolve — specialist advice is indispensable.

Double taxation treaties: Turkey has concluded double taxation agreements with more than 80 countries. Foreign landlords may be able to draw on these treaties to eliminate or reduce double taxation of their rental income. For guidance on the rates, thresholds, and treaty provisions that apply to your specific circumstances, consult a qualified local tax adviser and the Turkish Revenue Administration.

What are the rules around ending a tenancy or evicting a tenant in Turkey?

Tenants in Turkey benefit from strong statutory protection against being removed from their homes without due process. Any landlord wishing to recover possession must follow the legally prescribed procedure and serve the required notices. Informal methods of eviction are not permitted under Turkish law, and possession cannot be regained without a court process — a notable contrast to some other markets where administrative procedures allow quicker recovery of a property.

Accepted legal grounds for terminating a tenancy include persistent or repeated non-payment of rent, unauthorised subletting, use of the property for purposes not agreed in the lease, serious damage caused by the tenant, and a demonstrated requirement for the property by the landlord or an immediate family member.

If a tenant refuses or fails to meet a lawfully imposed rent increase, the landlord must put the tenant on formal written notice specifying the shortfall and allowing at least 30 days for it to be made good. If the outstanding amount remains unpaid after that period expires, the landlord is entitled to file an eviction claim through the courts. This enforcement mechanism — initiating proceedings through the civil enforcement system — is the landlord’s principal legal remedy for persistent rent arrears.

Eviction proceedings in Turkey pass through the civil enforcement courts (icra mahkemesi) and can be protracted, sometimes running for many months or even longer depending on the caseload of the local court. Landlords must maintain thorough written records of all payment demands, notices served, and correspondence exchanged, as this documentation will form the basis of any court application. Seeking legal advice before issuing any eviction notice is strongly recommended given the procedural complexity involved.

What should expat landlords know about managing property remotely in Turkey?

Overseeing a rental property from another country introduces a further layer of legal and practical complexity in Turkey. While no restrictions prevent non-resident foreigners from earning rental income from Turkish real estate, meeting the associated compliance obligations is considerably more straightforward with qualified professional support on the ground.

Power of attorney: A notarised power of attorney (vekaletname) enables a trusted local representative — whether a lawyer, accountant, or property manager — to act in your name for matters such as signing contracts, filing tax returns, attending notary appointments, and liaising with utility providers. Foreign owners should plan ahead for representation, sworn translation requirements, and the mechanics of the power of attorney so that filings, inspections, and utility matters can be handled without interruption during their absence.

Tax compliance: Non-residents and Turkish nationals living abroad need only declare rental income that originates in Turkey. The Turkish tax authorities have become increasingly adept at using digital tools and data analytics to enforce compliance. Property listings on popular portals such as Sahibinden and Emlakjet are actively monitored and cross-checked against declared income figures. Where significant discrepancies are detected between advertised rents and reported earnings, automated audits can be triggered, potentially resulting in penalties.

Repatriation of rental income: There are currently no blanket restrictions on foreign nationals transferring rental income earned in Turkey out of the country, provided all tax obligations have been discharged. That said, anti-money laundering checks and banking regulations mean that sizeable international transfers may require supporting documentation. Holding a Turkish bank account simplifies both the collection of rental payments and their subsequent remittance abroad.

Property management companies: For landlords based outside Turkey, engaging a reputable property management firm is strongly advisable. Sound compliance practice starts with a clearly written scope-of-service agreement, a bilingual evidence file, and submissions to the relevant authorities that reflect building-level consent and municipal approvals before any listing is published. Your management contract should specify unambiguously who bears responsibility for tax filings, guest registration for short-term lets, and authorisation of maintenance work. Always take local legal advice when putting management arrangements in place.

Frequently asked questions

Can a non-resident own and let property in Turkey?

Foreign nationals may purchase property in Turkey, and those who do acquire real estate — whether land, apartments, or houses — are equally entitled to let it out. Non-resident landlords are taxed only on rental income generated within Turkey and must report this to the Turkish Revenue Administration (GİB). A Turkish tax identification number is a prerequisite.

Do I need a local agent to let my property in Turkey?

There is no legal obligation to use a letting agent for a standard long-term residential letting. For foreign landlords managing property from abroad, however, appointing a licensed agent or property management company is strongly advisable in order to ensure proper contract preparation, thorough tenant vetting, tax compliance, and adequate oversight of maintenance. For short-term tourist lettings, professional local support is effectively indispensable given the intricacies of the licensing and VAT requirements.

What is the 100-day rule for rentals in Turkey?

Any rental arrangement running continuously for more than 100 days falls outside the scope of the short-term rental law. Properties let for up to 100 days require a dedicated tourist accommodation licence, while lettings exceeding 100 days are governed by standard residential lease rules. The 100-day threshold came into effect on 1 January 2024 under Law No. 7464.

How much deposit can I charge as a landlord in Turkey?

The maximum deposit a landlord may request is three months’ rent. This sum must be held in a separate bank savings account, not merged with the landlord’s personal funds. Turkey does not operate a government-backed tenancy deposit protection scheme comparable to those found in the UK or Ireland — the legal duty to hold and return the deposit properly rests solely with the landlord, and any justified deductions may be made at the tenancy’s end.

How is rental income taxed for foreign landlords in Turkey?

Foreign landlords are assessed at the same rates as Turkish residents. The essential difference is one of scope: non-residents declare only rental income arising from property in Turkey, while tax-resident landlords must report worldwide income. As of 2025, residential rental income below TRY 47,000 per year is exempt from taxation. Beyond that threshold, progressive rates of 15%–40% apply. Short-term letting income is treated as commercial income and is subject to 20% VAT (as of 2024). Always consult the GİB website and a local tax adviser for current figures.

Can I let my property in Turkey on Airbnb?

Yes, short-term letting platforms including Airbnb operate legally in Turkey, but only where the property holds a valid Tourism Purpose Rental Permit issued under Law No. 7464. Landlords must also register for VAT, secure a business licence, maintain a record of guests, and issue invoices within seven days of each stay. Running a short-term letting without a valid permit can attract fines of up to 1,000,000 TL (as of 2024). Check current requirements with the Ministry of Culture and Tourism before listing.

How long does it take to evict a non-paying tenant in Turkey?

Eviction in Turkey is conducted entirely through the courts and can be a lengthy process, frequently spanning several months and in some cases exceeding a year, depending on the complexity of the matter and the workload of the relevant court. Landlords must have lawful grounds and must serve proper notice before taking any legal action; a tenant cannot be removed informally. For rent arrears, the landlord must issue written notice and allow a minimum 30-day period for the tenant to remedy the situation before filing a claim through the enforcement courts. Professional legal representation is strongly recommended throughout.

Do I need to pay double taxation on rental income from Turkey?

Turkey has entered into double taxation agreements with more than 80 countries, and non-resident landlords may be able to make use of the relevant treaty to avoid being taxed twice on the same income. It may be possible to claim tax credits or exemptions in your country of residence by presenting a Turkish tax residence certificate alongside your home-country filings. The precise benefit available depends on the terms of the applicable treaty. A qualified cross-border tax adviser should be consulted for advice tailored to your individual circumstances.