08.05.2020

Pre-filled income tax return system is a service, in which Turkish Revenue Administration prepare pre-filled tax returns by using data held from its data ware and submit online to the approval of taxpayers whose income composed of only wage, rental income, movable property income, other income and gains or several of them.

Taxpayers who have rental income can access to the system with;

  • Entering personal identity information and answering personal security questions,
  • Using Internet Tax Office Code (if they do not have, they can get freely from any tax offices).
  • Foreign ID Number (11-digit number starting with 99) using with identity information and Internet Tax Office Code
  • The Tax Identification Number (10 digits) which taken before in Turkey for tax liability only Internet Tax Office Code

The system can be accessed 24/7.

The non-resident taxpayers who do not have Turkish Identification Number, registration in MERNIS or do not have rental income liability record at tax offices, they shall submit their declarations to the authorized Tax Office of their tax representatives’ if they have tax representatives in Turkey; if they do not have tax representatives in Turkey they shall use the system after being registered to the authorized Tax Office where located at the immovable property location.

Persons who have not rental income tax liability also can use this system. In case there is not any liability record at tax offices, taxpayer is registered and the assessment of tax is done automatically when their rental income tax return is approved electronically. Then payments for this rental income tax return can be made through contracted banks or all tax offices. Also, it can be paid via online banking.

Detailed information about Pre-filled Income Tax Return System can be obtained from and access to the system can be reached at www.gib.gov.tr or interactive tax office.

Source: Revenue Administration – Guidebook on Rental Income for Non-Resident Taxpayers
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