According to the information obtained from the Revenue Administration of the Ministry of Treasury and Finance, commercial income, agricultural income, self-employment income, wage income, real estate capital income (rental income), securities capital income and other earnings and revenues (value increase) obtained by real persons in 2022. Today is the last day to file annual income tax returns for earnings and incidental gains.

In places where force majeure was declared due to the Kahramanmaraş-centered earthquakes that took place on February 6, taxpayers’ declarations can be submitted until 15 August and the taxes to be accrued based on these declarations can be paid until 31 August. Taxpayers who are within the scope of force majeure will be able to pay by submitting their tax returns before these dates.

Income taxpayers who are taxed in real terms due to their commercial, agricultural and professional activities will submit their annual income tax returns electronically.


Where will taxes be paid?

The income tax accrued on the annual income tax returns to be filed regarding the incomes obtained in 2022 will be paid in two equal installments in March and July of this year. The first installment, together with the stamp tax, must be paid by 31 March and the second by 31 July.

Taxpayers can pay their taxes through the Interactive Tax Office and the GİB mobile application, from the credit cards of the contracted banks, from the bank cards or bank accounts of the contracted banks, from the credit cards, debit cards and other payment methods of the banks operating in the foreign country, from the branches of the contracted banks, alternative payment channels (internet banking, telephone banking, mobile banking), PTT workplaces, all tax offices.


Rental income can be used for discounts on many items.

The taxpayer’s housing rental income in a calendar year exceeds the total exemption amount of 9 thousand 500 TL for 2022, the gross amount of the workplace rental income subject to withholding exceeds the limit of submitting a declaration of 70 thousand TL for 2022, and the deduction from the income from the rental of goods and rights and those who are not subject to the exemption application and the amount exceeds the limit of 3 thousand 800 liras for the year 2022, will submit an annual declaration.

Family members will prepare separate declarations on their own behalf for the rental income they receive from their property and rights.

In the declaration, if the actual expense method is selected, many expenses can be used in deductions.

Lighting, heating, water and elevator expenses paid by the lessor, insurance expenses related to the leased property and rights, 5 percent of the acquisition price of a real estate leased as a residence for a period of 5 years from the acquisition year, tax paid for the leased property and rights Many items can be used as a discount in the determination of rental income, such as taxes, fees and goodwill, participation fees for expenditures paid to municipalities, repair expenses for real estate, and maintenance and maintenance expenses.

Income taxpayers, public administrations with general and special budgets, special provincial administrations, municipalities, villages, associations working for public benefit and foundations granted tax exemption by the President of the Republic will be notified of their donations and aids in return for receipt, provided that the annual total does not exceed 5 percent of the income. may be subject to a deduction from their income.

Education and health expenditures can also be deducted from the income to be declared in the annual declaration, provided that they do not exceed 10 percent of the declared income.


Real estate and environmental cleaning tax will be paid in March-May

The first installment of the real estate and environmental cleaning tax for 2023 will be paid between March 1 and May 31.

Real estate tax is accrued annually by the municipality where the real estate is located.

While the environmental cleaning tax for the residences is paid together with the water bills, the environmental cleaning tax for the workplaces and buildings used in other ways must be paid to the municipality every year within the installment periods of the property tax.

The second installments of the said taxes will be paid between 1-30 November.

It is important for taxpayers to pay the accrued taxes within the installment periods, in order not to encounter late fees.

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