The income tax assessed on the annual income tax return filed due to rental income earned in 2025 in Turkiye must be paid within the prescribed statutory deadlines and in accordance with the applicable procedures. In rental income taxation, not only the payment deadlines but also the available payment channels are of practical importance for taxpayers. For taxpayers filing a return due to residential rental income, commercial rental income, or other real estate capital income, the income tax calculated for the 2025 tax year will be payable in two equal installments in 2026. Accordingly, careful monitoring of the rental income tax payment schedule is essential to avoid late payment interest and potential tax liabilities. In How Many Installments Is the 2025 Rental Income Tax Paid? The income tax accrued on annual income tax returns relating to rental income earned in 2025 will be paid in two equal installments, due in March and July 2026. This mechanism allows taxpayers to discharge their tax liability in two separate periods rather than through a single lump-sum payment. Both the first and second installment deadlines must be monitored carefully. When Is the First Installment and Stamp Tax Paid? The first installment of the 2025 rental income tax, together with the stamp tax assessed on the return, must be paid by 31 March 2026. It is important to note that not only the first installment of income tax but also the stamp tax relating to the filed return must be settled by this date. Therefore, the end of March 2026 constitutes a critical payment deadline for taxpayers declaring rental income. When Is the Second Installment Paid? The second installment of the 2025 rental income tax must be paid by 31 July 2026. This date represents the final deadline for settlement of the remaining portion of the assessed income tax. Even if the first installment has been paid on time, the second installment must be tracked and paid separately within the statutory period. When Is the Tax Paid in Cases Where Taxpayer Status Ceases? In cases requiring the termination of tax liability, such as permanent departure from Turkiye or death, the taxes assessed upon declaration are not subject to the standard installment schedule. Instead, they must be paid within the applicable return filing period. Therefore, in special circumstances leading to the cessation of taxpayer status, a specific payment period applies rather than the general installment calendar. This distinction is particularly significant for individuals leaving the country and for heirs managing tax procedures following death. Can Rental Income Tax Be Paid Online? Yes. Rental income tax payments may be made online via the official website of the Revenue Administration (gib.gov.tr). Payments can be processed through the Digital Tax Office and the GIB Mobile Application. Online payments may be made using: Credit cards of contracted banks Debit cards Bank accounts Credit or debit cards issued by foreign banks Other approved electronic payment methods Accordingly, the range of online payment options for rental income tax is broad and flexible. How Is Rental Income Tax Paid Through Banks? Rental income tax may be paid through branches of contracted banks as well as alternative banking channels, including: Internet banking Telephone banking Mobile banking Taxpayers preferring digital banking channels may easily complete their payments through contracted financial institutions. Can Payment Be Made Through PTT and Tax Offices? Rental income tax payments are not limited to online or banking channels. Payments may also be made at: PTT offices All tax offices in Turkiye This option provides an alternative for taxpayers who prefer in-person transactions or do not use digital payment systems. Can Payment Be Made Using Foreign Bank Cards? Under the Revenue Administration’s payment infrastructure, payments may also be made using credit cards, debit cards, and other payment instruments issued by foreign banks. This arrangement offers a significant convenience, particularly for individuals residing abroad who earn rental income in Turkiye, allowing tax payments to be made without being physically present in Turkiye. Where Can the Payable Income Tax Amount Be Checked? Taxpayers may check the payable income tax amount via the “Calculations” section within the Digital Tax Office system. By using the Income Tax Calculation tool, estimated or assessed tax amounts may be reviewed. Accordingly, taxpayers wishing to verify their tax liability prior to payment may utilize the calculation module available within the system. Key Considerations in Paying Rental Income Tax The most critical aspects of rental income tax payment include: Not missing installment deadlines Paying the stamp tax together with the first installment Selecting the appropriate payment channel Failure to meet the payment deadlines in March and July may result in non-compliance with tax obligations and trigger late payment interest. Taxpayers making online payments should ensure proper use of the Digital Tax Office, the GIB Mobile Application, or contracted banking channels. Those preferring physical payment may utilize tax offices, bank branches, or PTT offices. Summary Income tax on rental income earned in 2025 in Turkiye will be paid in two equal installments in 2026. The first installment and stamp tax must be paid by 31 March 2026. The second installment must be paid by 31 July 2026. Payments may be made through the Digital Tax Office, GIB Mobile Application, contracted banks, internet banking, mobile banking, PTT offices, and tax offices. In special circumstances such as permanent departure from Turkiye or death, taxes must be paid within the return filing period. Therefore, taxpayers earning rental income should determine both the applicable payment schedule and the most suitable payment method in advance to ensure timely fulfillment of their tax obligations. Frequently Asked Questions In how many installments is the 2025 rental income tax paid?It is paid in two equal installments in 2026. When is the first installment due?The first installment, together with stamp tax, must be paid by 31 March 2026. When is the second installment due?The second installment must be paid by 31 July 2026. By what date must the stamp tax be paid?The stamp tax relating to the return must be paid together with the first installment by 31 March 2026. When do individuals leaving Turkiye pay their rental income tax?In cases of cessation of taxpayer status such as departure, taxes assessed upon declaration must be paid within the return filing period. How is the payment period applied in case of death?In cases requiring termination of tax liability, including death, the assessed taxes must be paid within the return filing period. Can rental income tax be paid online?Yes. Payments may be made via the Digital Tax Office and the GIB Mobile Application. Can rental income tax be paid by credit or debit card?Yes. Payment may be made using credit or debit cards of contracted banks or via bank account. Can payment be made through PTT or tax offices?Yes. Payments may be made at PTT offices and all tax offices. Where can the payable tax amount be checked?It can be reviewed in the Calculations section of the Digital Tax Office using the Income Tax Calculation tool. 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