Rules for Renting Out an Apartment in Türkiye for Foreign Nationals
Rules for Renting Out an Apartment in Türkiye for Foreign Nationals
Property owners have the right to rent out their real estate regardless of their citizenship. The rules governing rental activities depend on the rental duration and the type of property.
The type of rental is determined by the number of days the tenant stays under a single rental agreement. If the rental period exceeds 100 days, it is considered a long-term rental. If it is 100 days or less, it is classified as a short-term rental, and the property cannot legally be rented out without a special permit.
Types of Rental
Long-Term Rental
A long-term rental refers to leasing a property for more than 100 days. No special permit is required, but a written contract, official payments, and proper tax reporting are mandatory.
Short-Term Rental
A short-term rental refers to renting a property for 100 days or less under a single agreement. This includes daily, weekly, monthly, or seasonal rentals if each contract falls within this period.
It does not matter whether the tenant comes through Airbnb, an agency, social media, or personal contacts. If the stay is short-term, it is considered a tourist rental and requires a Tourism Residential Rental Permit Certificate (Turizm Amaçlı Konut Kiralama İzin Belgesi).
Long-Term Rental
For long-term rentals, the owner signs a written agreement with the tenant. The contract should specify:
The parties involved
Property address
Rental period
Rental amount
Security deposit
Payment terms
Maintenance fees (aidat), utility payments, and conditions for returning the property should also be clearly stated.
For furnished apartments, it is highly recommended to prepare an inventory and condition report. This document should record:
Furniture
Appliances
Meter readings
Keys provided
Existing damages
Photographs should also be attached whenever possible. This helps prevent disputes when the tenant moves out.
If the tenant is a foreign national, the rental agreement may be required for address registration or residence permit applications. Turkish law prohibits the use of contracts showing a different property, false dates, or rental amounts that do not match actual payments.
Short-Term Rental
A permit is mandatory for short-term rentals.
Applications are submitted through e-Devlet. If the owner is abroad or unable to handle the procedure personally, an authorized representative may apply through a notarized power of attorney.
For a standard apartment in a residential building, the main requirement is obtaining the consent of all unit owners in the building. If even one owner objects, or if the approval process is not properly documented, a tourist rental permit will not be granted.
After receiving the permit:
A permit plaque must be displayed at the entrance.
The permit number must appear in all advertisements.
If the permit number is missing, the listing may be treated as an illegal short-term rental, even if it is advertised through an agency or management company.
A property used for tourist rentals must be equipped as temporary accommodation and include:
Functional furniture
Sleeping facilities
Kitchen facilities
Bathroom
Hot water
House rules and guest information must also be provided.
Mandatory Safety Requirements
The property must contain:
Fire extinguisher
Smoke detectors
Building evacuation plan
The owner or management company must also report guest information in accordance with legal requirements.
Short-term rentals involve guest registration, reporting obligations, and legal responsibility.
Rental Payments
Rental payments for both residential and commercial properties must be made through a bank or PTT.
Cash rental payments are prohibited.
Accepted payment methods include:
Bank transfer
EFT
Havale
Credit/debit card payment
PTT payment receipt
The payment description should include:
Property address
Rental period
If an agent collects payments, they must act under proper authorization and provide regular reports to the owner.
Violations of payment procedures may result in an administrative fine equal to 10% of the payment amount, with a minimum penalty of 8,700 TL.
Penalties for Illegal Short-Term Rentals
Operating a short-term rental without the required permit can result in significant fines.
As of 2026, penalties range from 180,617 TL to 1,806,177 TL, depending on the nature and repetition of the violation.
High-Quality Residential Properties (Residences)
Turkish regulations recognize a special category known as Yüksek Nitelikli Konut ("High-Quality Residence"), commonly referred to as a residence.
This is not simply a modern apartment building. It must operate similarly to a hotel-style residential complex.
Its status must be specified in the building's Management Plan (Yönetim Planı).
Such properties typically include:
Reception services
Security
Technical maintenance
Cleaning services
Building management systems
Additional resident services
For these properties, permit applications are evaluated differently. The focus is on the building's legal status, management structure, and rental model rather than unanimous approval from every unit owner.
If rentals are operated through a central management company, that operator is responsible for guest management, services, reporting, and documentation. Individual owners generally cannot independently operate tourist rentals outside that system.
Therefore, before purchasing a property for tourist rentals, it is essential to verify whether the building legally qualifies as a Yüksek Nitelikli Konut. Simply having the word "Residence" in the project name is not sufficient.
If it does not qualify, the standard apartment-building rules apply, including unanimous owner approval for short-term rentals.
Rental Income Tax
Rental income in Türkiye is taxed as real estate income.
This applies to foreign property owners as well if the income is generated from property located in Türkiye.
For residential rentals, the annual tax exemption threshold is 58,000 TL.
If annual residential rental income does not exceed 58,000 TL, no declaration is required.
If the threshold is exceeded, the income must be declared.
Tax declarations may be submitted through:
Hazır Beyan System
Digital Tax Office (Dijital Vergi Dairesi)
Tax Office
Certified Accountant
Owners living abroad should keep:
Bank statements
Rental agreements
Management reports
Expense documentation
Maintenance Fees, Utilities, and Security Deposits
The rental agreement should clearly state who is responsible for paying maintenance fees (aidat).
In Turkish residential complexes, these costs can be significant, particularly when facilities include:
Swimming pools
Security services
Elevators
Generators
If maintenance fees are included in the rent, the owner assumes the risk of future fee increases unless the agreement allows adjustments.
Utility subscriptions should also be addressed in advance.
If electricity, water, and gas remain in the owner's name:
The owner maintains control over payments.
The owner also bears the risk of unpaid bills.
If subscriptions are transferred to the tenant:
Meter readings should be checked upon move-out.
Outstanding balances should be settled before closing the accounts.
The security deposit should be regulated separately in the contract, including:
Deposit amount
Refund period
Conditions for deductions
Unless explicitly agreed otherwise, the deposit should not automatically be treated as payment for the final month of rent.
