The taxable result depends on gross rent, allowable expense method, exemption or threshold status, withholding where relevant and the filing calendar. Net yield must show tax as a separate assumption.
What changes the buyer's decision?
A short-let plan can add licence and platform questions before tax. A long-let plan can still fail the yield model if Aidat, vacancy and management costs are missing.
For any yield claim, ask for signed rent, owner residence status, expense method, Aidat, management fee and expected vacancy.
Evidence and checklist
| Buyer moment | Check | Why it matters |
|---|---|---|
| Income year | 2025 rent | Covered by the 2026 GIB guide. |
| Owner status | dar mükellef (limited taxpayer) | The dar mükellef treatment must be checked. |
| Model | Gross to net | Rent less Aidat, tax, management and void period. |
| Short lets | Separate licence check | Tax file does not replace permit evidence. |
How to use this in your shortlist
Start with your goal, budget and timing, then test one Project, one Residence and one Offer against the rule above. If evidence is missing, keep the gap visible instead of replacing it with a claim.
Evidence register
Sources
Source claims checked on 2026-08-24.
- GIB 2026 non-resident rental-income guide
- Rule date
- 2026 guide for 2025 rental income; checked 2026-08-24
- Accessed
- 2026-08-24
- Supports
- non-resident owner rental-income filing route
- Ministry of Culture and Tourism provincial notice on tourism-purpose rentals
- Rule date
- 2026 sanction notice checked 2026-08-24
- Accessed
- 2026-08-24
- Supports
- 100-day tourist rental permit, permit number and 2026 administrative penalties
- TCMB, New Tenant Rent Index
- Rule date
- published 2026-02-17
- Accessed
- 2026-08-24
- Supports
- YKKE method, January 2026 annual change, Q4 2025 m2 rent levels
Terms used in this guide
Every term links to its full definition in the glossary.
