How much tax do landlords pay on rental income in North Cyprus?

Rental income is taxed on a progressive scale from 10% to 30%. The first £3,500 of annual income is typically exempt. After allowable deductions (maintenance, insurance, management fees), the effective tax rate for most landlords is between 10-15%.

Do non-resident property owners pay tax in North Cyprus?

Yes, non-resident landlords are subject to a flat withholding tax of 10% on gross rental income, collected at source. They can file an annual return to claim deductions and potentially receive a refund if their effective rate is lower.

What expenses can landlords deduct from rental income in North Cyprus?

Deductible expenses include property management fees, maintenance and repair costs, insurance premiums, utility bills paid by the landlord, municipal taxes, depreciation allowance (2% of building value annually), and professional fees such as accountant charges.

Kuzey Kıbrıs Kira Gelir Vergisi: Ev Sahibi Rehberi 2026

Yazar: Onur Dokuzoğlu16 Nis 202610 dkEditör onaylı

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💰 Investment📅 2026-04-16⏱️ 10 min read

KKTC'de kira geliri elde eden mulk sahipleri, yillik gelir vergisi beyannamesi vermekle yukumludur. Bu rehber, vergi oranlarini, muafiyetleri, indirilebilir giderleri ve yabanci mulk sahipleri icin ozel kurallari kapsamaktadir.

Vergi Oranlari

KKTC'de kira geliri, artan oranli vergi tarifesine tabidir. Ilk £3,500'lik kisim genellikle muaftir. Kalan tutar uzerinden %10-30 arasi vergi uygullanir.

Muafiyetler

Yillik £3,500 kisisel muafiyet

Ilk mulk sahipleri icin ek indirimler

Beyanname Sureci

Yillik beyanname Vergi Dairesi'ne verilir. Son tarih genellikle takip eden yilin Haziran ayidir.

Indirilebilir Giderler

Bakim, sigorta, yonetim ucreti, amortisman ve profesyonel danismanlik ucretleri indirilebilir.

Yabanci Mulk Sahipleri

Yabanci mulk sahipleri brut kira geliri uzerinden %10 stopaj vergisine tabidir.

Ipuclari

Profesyonel bir muhasebeci tutmak, yasal yukumluluklerinizi dogru sekilde yerine getirmenizi saglar.

Satilik Ilanlari Goruntule Kira Getirisi Analizi

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