Rental income tax is a bit complicated subject in Turkey and might need professional guidance in order to reduce the taxes to be paid in legal ways. The regulations are changing while renting a residential unit or a commercial unit. In addition, there are two ways to calculate the tax as you will be choosing the one which is more beneficial for you. Again the tax to be paid is changing with progressive increases between %15 and %35 as shown below. However, there will be deductions in many cases and with the chosen calculation system, the percentages will be less in reality. Firstly you can take %25 of your income out of calculation. From the remaining amount, you pay taxes given below.
Up to 11.000 TL : %15
For 11.000 TL the tax is 1.650 TL, from 11.000 TL to 27.000 TL : %20
For 27.000 TL the tax is 4.850 TL, from 27.000 TL to 60.000 TL : %27
For 60.000 TL the tax is 13.760 TL, over 60.000 TL : %35