ARTICLE · 10 AUGUST 2021

10% Withholding Rate Will Be Applied For Renting Until 30.09.2021

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With Presidential Decree No. 2813, published on the Official Gazette numbered 31202 and dated 31.07.2020; withholding rates of rent payments of real estate, to be made in cash or to account,...

TurkeyTax

With Presidential Decree No. 2813, published on the Official Gazette numbered 31202 and dated 31.07.2020; withholding rates of rent payments of real estate, to be made in cash or to account, have been reduced from 20% to 10% until 31.12.2020, in accordance with the 94th article of Income Tax Law and 15th article of Corporate Tax Law.

Afterwards, with Presidential Decree published on the Official Gazette numbered 31499 and dated 02.06.2021, it was decided to apply 10% withholding rate for rent payments of real estate until 31.07.2021.

Now, with Presidential Decree published on the Official Gazette numbered 31553 and dated 30.07.2021, it was decided to apply 10% withholding rate for rent payments of real estate until 30.09.2021.

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