According to the Income Tax Law, the income tax for the incomes gained at 2019 will be calculated using the tax rates below.*
| Up to the amount of 18.000 TL | 15% |
| 2.700 TL for 18.000 TL of 40.000 TL, over | 20% |
| 7.100 TL for 40.000 TL of 98.000 TL (for wage income 7.100 TL for
40.000 TL of 148.000 TL), over |
27% |
| 22.760 TL for 98.000 TL of 500.000 TL, (for wage income 36.260 TL for 148.000 TL of 500.000 TL), over | 35% |
| 163.460 TL for 500.000 TL of amount exceeding 500.000 TL (for wage income 159.460 TL for 500.000 TL of amount exceeding
500.000 TL), over |
40% |
* In accordance with the Law No. 7194, amendments were made in the article 103 of Income Tax Law
The tax schedule valid for the taxation of rental income for the 2020 calendar year has been determined in the Income Tax General Notification No. 310.
Source: Revenue Administration – Guidebook on Rental Income for Non-Resident Taxpayers
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