Renting Out Property in Turkey: Permits and Tax

In short: You can rent out a Turkish property as a foreign owner, either to holidaymakers or to long-term tenants. Holiday lets of 100 days or less at a time need a Ministry of Culture and Tourism permit and, in a building with several flats, every owner's consent. Long-term lets fall under the Turkish Code of Obligations, which caps rent increases and protects tenants. Either way, rental income must be declared, with a 58,000 TL exemption for residential rent in 2026 under conditions.

Holiday let or long-term let: the trade-offs

The right choice depends on where the property is, how often you want to use it yourself and how much time you can give to it.

	Holiday let (100 days or less)	Long-term let
Permit	Ministry tourism rental permit required	No tourism permit
Your own use	Flexible outside booked weeks	Very limited while the tenancy runs
Income pattern	Seasonal; concentrated in summer on the coast	Steady monthly rent
Work and costs	Cleaning, changeovers, guest contact, utilities, furnishing	Lower day-to-day work; tenant usually pays utilities
Rules on rent	You set nightly rates	Annual increases capped by law
Ending the arrangement	Each stay ends on its agreed date	Strong tenant protection; hard to end early

As a rough guide, villas with pools in resort areas such as Bodrum, Fethiye and Kalkan are often bought with holiday lets in mind, while city apartments suit long-term tenants. Our guide to coastal versus urban investment compares the two markets.

The legal side: tourism rental permit and building consent

Since 1 January 2024, Law No. 7464 has required a permit for any let of a home for 100 days or less at a time, whatever the guest's purpose. The main rules are:

Permit first: you must hold the permit before you sign any rental contract, and apply through e-Devlet. The Ministry's guide says applications are decided within 60 days; owners without a Turkish foreigner ID number apply through a representative under a notarised power of attorney.
Building consent: in a building with more than one flat, all flat owners in that building must agree unanimously, by a notarised decision. On a site of several buildings, only the owners in your building need to agree. The Ministry's guide does not ask for neighbours' consent for a detached villa.
Limits per building: in buildings with more than three units, one owner may hold permits for no more than 25% of them, and more than five units in one building also need a workplace licence.
Who may let: only the owner, or an A-group licensed travel agency, may carry out tourism lets. A tenant may not sublet short term.
The plaque and listings: a Ministry plaque must be fixed at the entrance, and a copy of the permit must appear wherever the home is advertised. Since 1 April 2026, Airbnb has required the permit number on every Turkish listing.
Guest registration: the Identity Notification Law applies, and the permit holder is responsible for reporting guests.

Letting without a permit carries a statutory fine of 100,000 TL per home on first detection, rising to 500,000 TL and then 1,000,000 TL if you continue. These base amounts are revalued each year. Separately, the law fines anyone who lets the same home more than four times within a year of the first contract, each time on a contract of more than 100 days (statutory base 1,000,000 TL); it sets no yearly limit on permitted short lets.

The permit process deserves its own step-by-step plan, from documents to the plaque and transfer on sale; start the application well before the season.

Long-term tenancies: contracts, rent increases, deposits

Lets longer than 100 days fall outside the tourism law and are governed by the Turkish Code of Obligations (Law No. 6098). The points that matter most to landlords are:

Rent increases: the temporary 25% cap on residential rent increases ended on 1 July 2024. Increases at renewal may not exceed the 12-month average change in the consumer price index.
Rent after five years: once a tenancy has run for five years, either side can ask a court to set a fair rent.
Deposit: a security deposit may not exceed three months' rent.
Renewal: a fixed-term residential tenancy renews automatically for a year unless the tenant gives notice at least 15 days before it ends. The landlord cannot end it simply because the term has expired; only after a ten-year extension period can the landlord end it without a reason, with at least three months' notice before the end of an extension year.
Grounds for ending earlier: exist but are limited, for example the landlord's genuine need to live in the home, so take legal advice before you rely on them.

Use a written contract in Turkish, ideally with a translation, and keep records of every payment received through a bank.

Tax on rental income for foreign owners

Rental income from property in Turkey is taxable in Turkey, whether or not you live there. In outline, for 2026:

Exemption: 58,000 TL of residential rental income is exempt for 2026, but not for landlords who must file returns for commercial or professional income, or whose total income exceeds a set limit.
Rates: income above the exemption, after expenses, is taxed at progressive rates from 15% to 40%.
Filing: rental income is declared in an annual return, normally filed in March of the following year.
Short-term lets: the tax treatment of holiday lets is under review in the courts. In October 2025 the Council of State suspended parts of a tax authority instruction, holding that plain short-term letting is rental income rather than a commercial accommodation business. The final decision is pending.

Tax on rental income has enough detail, including expense methods and double-tax treaties, to merit advice from a Turkish accountant. Check also how your home country taxes income from Turkish property.

Managing from abroad: managers, cleaning, check-ins

Most foreign owners rely on local help. Before you hand over the keys, be clear about the legal roles:

Who signs with guests: under the tourism law, if anyone other than the owner carries out the letting, it must go through an A-group travel agency. A caretaker who cleans and greets guests on your behalf is different from a company that markets and contracts in its own name.
Guest registration: agree who reports guest identities and how quickly, since the permit holder carries the responsibility.
Cleaning and maintenance: the Ministry expects cleaning and maintenance at every change of guest, with records of pest control kept.
Access and emergencies: make sure someone local holds keys and can reach the property quickly.
Money: agree how rent and deposits flow and what reports you receive, and keep everything traceable for tax.

Get any management agreement in writing, with fees, duties and a notice period spelled out.

Estimating income realistically

There are no official rental yield statistics for individual Turkish resort areas, and published yields vary widely in method and quality. Rather than relying on a headline figure, build your own estimate:

Occupied nights: how many weeks a year you can realistically fill, allowing for your own use and the off-season.
Nightly rate: what comparable permitted homes nearby actually achieve, not their listed peak rates.
Costs: platform commission, cleaning, laundry, utilities, pool and garden care, repairs, management, permit fees, property tax, earthquake insurance and income tax.
Net result: compare it with what a long-term tenant would pay with far less work.

When buying a home that is already let, ask for real booking records and statements. Our article on Fethiye neighbourhoods and rental yields looks at one market in more detail, and our investment section lists hotels and commercial properties.

One more point: a home that you rent out cannot be used to support a property-based residence permit, which requires you to live in it yourself.

Pre-season checklist

Confirm your tourism rental permit is valid and the plaque is fixed at the entrance.
Check the minimum standards: fire extinguisher, smoke detectors in every room except bathrooms, an escape plan on the doors, and working equipment.
Confirm the maximum number of guests on your permit; it cannot exceed 12, excluding children under three.
Update every listing with the permit number and required details, such as capacity, layout and house rules.
Set up guest identity reporting.
Service the pool, air conditioning and hot water, and test the internet.
Renew your earthquake insurance (DASK) and check your home insurance covers letting.
Agree cleaning, changeover and emergency arrangements in writing.
Set aside records for your tax return.

If you are still choosing a home to let, browse our properties in Bodrum and other coastal areas.

Key takeaways

Holiday lets of 100 days or less at a time need a Ministry permit, and in a building with several flats all owners must agree.
Only the owner or an A-group travel agency may carry out tourism lets.
Long-term rent increases are capped at the 12-month average CPI, and deposits at three months' rent.
Rental income is taxable in Turkey; the 2026 residential exemption is 58,000 TL under conditions.
Build your own income estimate from real data rather than headline yields.

Frequently asked questions

Can foreigners rent out property in Turkey?

Yes. Foreign owners can let to holidaymakers with a tourism rental permit or to long-term tenants under a normal tenancy, and must declare the income.

Do I need a permit for Airbnb in Turkey?

Yes, for any let of 100 days or less at a time. Since 1 April 2026, Airbnb has required the permit number on every Turkish listing.

How much can I raise the rent each year?

For tenancies renewed since 1 July 2024, the increase may not exceed the 12-month average change in the consumer price index.

Can my property manager let the villa in their own name?

Only if they are an A-group licensed travel agency. Otherwise the owner holds the permit and contracts with guests.

Is rental income tax-free in Turkey?

Not entirely. For 2026, 58,000 TL of residential rental income is exempt under conditions; income above that is taxed at 15–40%.

Plan your rental

Explore our investment properties and contact us if you would like to discuss buying a home to let.

Sources (checked November 2026)

Updated: November 2026

This guide is general information, not legal or tax advice; rules and prices change, so check the current position with a qualified adviser before you act.

Renting Out Your Turkish Property: Permits, Tax, Management