{"id":91359,"date":"2022-01-08T12:13:50","date_gmt":"2022-01-08T09:13:50","guid":{"rendered":"https:\/\/emlakey.com\/?p=91359"},"modified":"2022-01-08T12:13:50","modified_gmt":"2022-01-08T09:13:50","slug":"what-is-rent-withholding-how-is-it-calculated","status":"publish","type":"post","link":"https:\/\/emlakey.com\/en\/what-is-rent-withholding-how-is-it-calculated\/","title":{"rendered":"What is Rent Withholding, How is it Calculated?"},"content":{"rendered":"

What is Rent Withholding, How is it Calculated?<\/h2>\n

Withholding is a word of French origin meaning pre-cut. Rent withholding is the deduction made from the gross rental price of a leased workplace. Rent withholding is a type of taxation system applied to commercial real estate. It is the process of paying the tax before the rental income reaches the real estate owner. In this way, tax payments can be made regularly and easily. The tenant is liable to pay the rental withholding tax.<\/p>\n

When is Rent Withholding Deposited?<\/h2>\n

The tenant is required to deposit the rental withholding every month. The tenant of the workplace deposits the rental withholding on behalf of the real estate owner through the tax offices. The real estate owner can follow up the rental withholding tax from the Deductions Made to My Name (Withholding)<\/a> page in the e-government. The owner of the property has the right to demand the eviction of the tenant if he does not pay the rent withholding.<\/p>\n

How is Rent Withholding Calculated?<\/h2>\n

\"Kira<\/p>\n

Rent withholding tax is calculated and paid over the gross rental price specified in the rental agreement. 20% of the gross rental price is the withholding tax. If the gross rental price is not specified in the rental agreement, the gross rental price can be calculated by multiplying the net rental rate by 1.25 or dividing by 0.80. For example, 20% of a workplace with a gross rental fee of 4,000 TL, ie 800 TL, is withholding tax. 3.200 TL is the net rent to be paid to the real estate owner.<\/p>\n

Who is exempt from Rent Withholding Tax?<\/h2>\n

Rent withholding is the payment of tax on income subject to Income and Corporate Tax. According to Article 95 of the Income Tax Law No. 193, some people are not obliged to pay rent withholding. The persons specified in the relevant article of law are:<\/p>\n

    \n
  • Persons receiving their salaries from abroad<\/li>\n
  • Officers and servants working in foreign embassies and consulates<\/li>\n
  • Persons who will make the payments that require an annual declaration<\/li>\n<\/ul>\n

    Rental withholding tax is paid in order to fulfill the tax liability arising from the leasing of business properties. Rent withholding tax is deducted before the real estate owner receives the income from the workplace rent. With the tenant’s rental withholding payment, the tax payment of the property owner becomes easier and can be carried out without interruption.<\/p>\n","protected":false},"excerpt":{"rendered":"

    What is Rent Withholding, How is it Calculated? Withholding is a word of French origin meaning pre-cut. Rent withholding is the deduction made from the gross rental price of a leased workplace. Rent withholding is a type of taxation system applied to commercial real estate. It is the process of paying the tax before the […]<\/p>\n","protected":false},"author":1,"featured_media":89832,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[538],"tags":[],"class_list":["post-91359","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-turkey-property-rental-guide"],"_links":{"self":[{"href":"https:\/\/emlakey.com\/en\/wp-json\/wp\/v2\/posts\/91359","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/emlakey.com\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/emlakey.com\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/emlakey.com\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/emlakey.com\/en\/wp-json\/wp\/v2\/comments?post=91359"}],"version-history":[{"count":0,"href":"https:\/\/emlakey.com\/en\/wp-json\/wp\/v2\/posts\/91359\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/emlakey.com\/en\/wp-json\/wp\/v2\/media\/89832"}],"wp:attachment":[{"href":"https:\/\/emlakey.com\/en\/wp-json\/wp\/v2\/media?parent=91359"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/emlakey.com\/en\/wp-json\/wp\/v2\/categories?post=91359"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/emlakey.com\/en\/wp-json\/wp\/v2\/tags?post=91359"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}