What is the withholding rate?

It depends on the payment type. Self-employed fees and commercial rent paid to individuals commonly use 20%. Confirm the current rate with the tax authority or your accountant.

How do I gross up a net amount?

Divide the net by (1 − rate). At 20%: ₺8,000 ÷ 0.80 = ₺10,000 gross; withholding ₺2,000.

Who pays the withholding?

The tax burden belongs to the recipient, but the payer (tenant, client company, etc.) must deduct and remit it and files it on the withholding return.

How is VAT calculated on a self-employed receipt?

VAT is calculated on the gross fee before withholding. With ₺10,000 gross: VAT (20%) ₺2,000, withholding ₺2,000, net fee ₺8,000, total collected ₺10,000.

Is withholding applied to residential rent?

Not if the tenant isn't a business obliged to withhold; the landlord declares the income. Premises rented by companies for business are subject to withholding.

When is withholding paid?

Withheld tax is filed on the period's withholding return and paid in the same period. Check the tax authority calendar for dates.

Does the calculator store my data?

No, it runs in your browser; nothing you enter is sent to a server.

Home / Tools / Withholding Tax Calculator

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Withholding Tax Calculator

Calculate withholding from gross to net or net to gross — rent, self-employed receipts and other withheld payments, with deduction, net payment and VAT on one screen.

Withholding calculator

Calculation

Gross amount

₺

Withholding rate

Self-employed receipt: add VAT on the gross amount

Gross amount: 10,000.00 ₺
Withholding (%20): 2,000.00 ₺
Net amount (received): 8,000.00 ₺

Withholding is deducted by the payer and remitted to the tax office. Rates depend on the income type; confirm the current rate with the tax authority.

Calculated in your browser; nothing you enter is sent anywhere.

What is withholding tax?

Withholding tax (stopaj) means the payer deducts the recipient's income tax at source and pays it to the tax office on their behalf. In Turkey it applies to payments listed in Article 94 of the Income Tax Law and is filed on the monthly withholding return.

How to calculate withholding

Gross to net: Withholding = Gross × Rate; Net = Gross − Withholding
Net to gross: Gross = Net ÷ (1 − Rate)

Example: commercial rent

If the landlord should receive ₺10,000 net and the rate is 20%, gross rent is 10,000 ÷ 0.80 = ₺12,500. The tenant pays ₺2,500 to the tax office and ₺10,000 to the landlord.

Example: self-employed receipt

Item	Amount
Gross fee	₺10,000
Withholding (20%)	− ₺2,000
Net fee	₺8,000
VAT (20% on gross)	+ ₺2,000
Total to collect	₺10,000

On a self-employed receipt, VAT is calculated on the gross amount before withholding. Some buyers also apply VAT withholding, which reduces the VAT collected.

Common withholding rates

Payment type	Common rate
Self-employed income (lawyers, engineers, consultants…)	20%
Commercial rent paid to an individual	20%
Certain royalty / software payments and special cases	Varies by payment type

Rates vary by payment type, recipient and periodic regulations. Rely on the tax authority or your accountant for the exact rate; use “Other” in the calculator for a custom rate.

Is there withholding on residential rent?

If the tenant is not a business obliged to withhold (e.g. an individual renting a home), no withholding applies and the landlord declares the rental income on their own return. If the tenant is a company or taxpayer renting premises for business, withholding applies.

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