Useful information: Rental and Sale
Foreigners may use their real properties in Turkey; they may as well rent them to anyone they like. People who rent their real properties and gain over a certain amount are liable of paying income tax. A certain part of the rent incomes are not subject to taxing. Tax reducing costs (repair costs, water costs, electricity etc.) can be added to the amount subject to taxing.
25 per cent of the rent taken from commercial enterprises can be considered as tax reducing cost, the rest is taxed. Income tax starts at 25 per cent of the amount subject to tax. Foreigners having a property in Turkey can sell this property to anyone they want, anytime they want. The sale price can be transferred to foreign countries.

Source: www.alanyaguide.de
 
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