Rental income withholding tax: 10%

Rule record · last verified 20 September 2026

In force. Start date not confirmed in this record.

Rule

Rental income earned in the TRNC is subject to withholding tax at a rate of 10% under the Income Tax Law.^[1]

Exceptions

This rule states the 10% rate only. It does not state, and must not be read to imply, any claim about who is responsible for withholding the tax in any particular circumstance (e.g. landlord vs. tenant, or the effect of the landlord being settled abroad) — that question is held separately, pending further verification.

Where this rule comes from

Instrument: Income Tax Law No. 24/1982 (Gelir Vergisi Yasası), consolidated text mirrored by the Central Bank of the TRNC, Article 31(6), Article 33(2)
Authority: Assembly of the Republic (Cumhuriyet Meclisi), TRNC
Jurisdiction: Turkish Cypriot administration (TRNC)
Basis: Legislation · asserted by us within this jurisdiction
Verification: Primary source verified. We read the primary text ourselves on 20 September 2026.
Legal review: Not yet reviewed by a named legal reviewer.

Editorial note

Deliberately narrower than the original candidate's full summary — see versions[] for why.

20 September 2026 — Encodes only the 10% withholding-rate portion of the underlying research. A further claim — that the tenant becomes responsible for withholding when the landlord is settled abroad with no TRNC representative — is deliberately not included here, pending verification. (version 1, First published)

Numbered in order of first use. Each entry names the kind of source it is and the day we read it.

[1]
Income Tax Law No. 24/1982 (Gelir Vergisi Yasası), consolidated text mirrored by the Central Bank of the TRNC
Central Bank of the Turkish Republic of Northern Cyprus · Government institutions · original in Turkish · accessed 19 September 2026 · source record

Cite this record

Identifier rental-income-withholding-rate · Open data · challenge this rule