Which Expenses Must Tenants Pay? Which Ones Are Paid by the Landlord?

Tenants can deduct the necessary repair and maintenance expenses that are the landlord's responsibility but have not been covered from the rent, pursuant to Article 306 of the Turkish Code of Obligations, provided that they document the expenses with an invoice.

1. Legal Basis for Deducting Expenses from Rent: Turkish Code of Obligations

The tenant's ability to deduct expenses incurred from the rent is not an arbitrary practice; it is a legal right. This right is guaranteed by multiple articles of the Turkish Code of Obligations (TCO) No. 6098.

TCO Article 306: Right to Remedy Defects

According to Article 306 of the TCO, the tenant can request the landlord to remedy any defect in the rented property. If the landlord does not remedy the defect within a reasonable time, the tenant may cover the expense themselves and deduct it from the rent.

Example: The main water pipe under the kitchen counter burst, and the landlord did not intervene within 3 days. If the tenant has the repair done and keeps the invoice, they can deduct this amount from the next rent payment.

TCO Article 303: Responsibility for Ancillary Expenses

According to Article 303 of the TCO, "the lessor is obliged to cover all foreseeable or unforeseeable ancillary expenses, provided they are related to the use of the property." This article places the expenses arising from structural reasons, independent of the tenant's use, specifically on the landlord.

TCO Article 308: Burden of Proof

According to TCO 308, the landlord is obliged to cover the repair costs in the house unless they can prove that the tenant is at fault. This article places the tenant in a strong position in disputes.

📌 For details to consider when making a lease agreement → What Should I Pay Attention to When Renting Out My House?

2. Expenses the Tenant Can Deduct from Rent (By Category)

Expenses that can be deducted from the rent are those that are under the primary responsibility of the landlord but have not been fulfilled. These expenses cannot be deducted without being documented; an invoice or receipt is mandatory.

Structural and Infrastructure Repairs

Malfunctions arising from the skeletal structure, plumbing, and electrical infrastructure of the building or residence belong to the landlord:

• Main pipe/cable malfunctions in water and electrical installations

• Water leakage in the ceiling or wall and moisture-related mold

• Roof repair and works related to the exterior facade

• Elevator maintenance and common area repairs

When these repairs are completed, the tenant can deduct the expense from the next rent installment by documenting it with an invoice.

Fixtures and White Goods Malfunctions

When items in the nature of fixtures delivered by the landlord, such as boilers, heaters, built-in ovens, or dishwashers, break down, the expense belongs to the landlord if there is no user error:

• Breakdown of the boiler due to natural wear and tear or installation failure

• Malfunction of built-in appliances, which are the original equipment of the apartment

• Malfunction of the building's central heating system

⚠️ Important Distinction: Annual boiler maintenance (service fee) belongs to the tenant. However, in the event of a major malfunction of the boiler requiring parts replacement or if it has reached the end of its lifespan, the expense falls on the landlord.

Common Area Issues Originating from the Building

Maintenance/repair costs of the areas belonging to the apartment building or residential complex belong to the property owner. If the property owner does not pay this debt and dues accumulate, the tenant can also be held responsible pursuant to Article 22 of the Condominium Law.

3. Can Boiler Repair Be Deducted from Rent?

Whether boiler repair can be deducted from the rent is one of the most frequently disputed issues between tenants and landlords in Turkey. The answer varies depending on the source of the malfunction.

Boiler Malfunctions Paid by the Landlord

In the following cases, the repair cost of the boiler belongs to the landlord, and the tenant can deduct the expense from the rent:

• Natural wear and tear due to the boiler being old (boilers older than 15 years)

• Malfunction caused by issues in the building's electrical or water installation

• Freezing of the boiler kept on an open balcony (structural problem)

• Manufacturer defect or faulty part

Boiler Expenses Paid by the Tenant

The tenant must bear the expense in the following cases:

• Malfunction occurring as a result of not having annual maintenance done

• Damage resulting from incorrect use by the tenant

• Freezing of the boiler left in standby mode due to tenant error

Correct Order of Steps

Following a quick protocol prevents disputes that may arise in the future:

1. Make a written notification: Inform the landlord via WhatsApp or SMS; this message serves as proof.

2. Give reasonable time: Waiting for 2-3 business days can be a good example.

3. Have it done by an authorized service: If the landlord does not respond, have the repair done yourself and keep the invoice.

4. Deduct from rent: Present the invoice to the landlord under Article 306 of the TCO and deduct the payment from the rent.

4. Which Expenses Cannot Be Deducted from Rent?

Expenses that cannot be deducted from the rent result from the tenant's own choice, negligence, or ordinary use. Knowing this distinction prevents unnecessary disputes.

Changes Made by the Tenant's Own Choice

The tenant cannot paint, make arrangements that could drill through walls, or change the flooring without permission from the landlord. These expenses cannot be deducted from the rent. Furthermore, unauthorized changes can even constitute a ground for eviction.

Ordinary Minor Maintenances

The following expenses are the responsibility of the tenant and cannot be deducted from the rent:

• Minor malfunctions such as changing faucet washers or repairing toilet flushes

• Annual periodic maintenance of the boiler

• Changing electrical outlets or switches (wear and tear from use)

• Routine maintenance such as lubricating door locks

Deposit

The deposit cannot be deducted from the rent. The deposit is taken as security against financial losses of the landlord at the end of the lease agreement. If the tenant leaves no damage upon departure, they receive the full deposit back. However, under no circumstances can the deposit be offset against active rent payments.

📌 To learn your rights during the rent increase period → Rent Increase Rate Guide

5. Step-by-Step Correct Process for Deducting Expenses from Rent

In order for the tenant to safely use their right to deduct expenses from the rent, they must follow a specific process. Deductions made without documentation or notification may lead to the tenant facing the risk of eviction.

1. Notify of the Malfunction Immediately in Writing

As soon as you notice the malfunction, notify the landlord in writing. A phone call is not sufficient. A WhatsApp message, SMS, or email serves as proof since it includes the date and time.

2. Allow Reasonable Time

Give the landlord reasonable time for repairs. According to court decisions, 5-10 business days is considered reasonable for non-urgent repairs. Emergency situations such as electricity or water require a shorter time.

3. Have the Repair Done with an Authorized Service

If the landlord does not intervene within the given text, have the repair done by an authorized service or technician. Choose a company that issues documents and VAT invoices. Hand-written receipts may remain weak as evidence.

4. Deduct the Invoice from Rent and Notify

Present the invoice along with a photocopy to the landlord. Transfer the amount by deducting it in the next rent payment. Adding a note like "expense deduction under Article 306 of the TCO" to the bank transfer explanation creates a correspondence record.

6. What Can You Do if the Landlord Refuses?

It is quite common for landlords to refuse the request to deduct expenses from the rent. However, the law is on the tenant's side at this point.

Mediation and Civil Court of Peace

As a first step, mediation is recommended. As of 2023, mediation has become a mandatory litigation condition in rent disputes. If an agreement cannot be reached, an application can be made to the Civil Court of Peace.

Importance of Collecting Evidence

During the court process, the following documents are decisive:

• Written notification of the malfunction (message, email)

• Invoice or payment receipt

• Photo or video recording

• Service report or malfunction determination document

Is There a Risk of Eviction?

As long as the tenant follows the legal procedure correctly, they cannot be evicted. However, deducting the expense from rent without notifying the landlord and without documentation may carry eviction risks.

7. Tenant and Landlord Expense Responsibilities Table

Knowing which expense belongs to whom prevents verbal disputes before they start.

8. Common Mistakes in Expenses Deductible from Rent

Mistakes tenants make while exercising their rights can lead the process to a dead end, even if they have a valid request.

Acting Without Documentation

The most common mistake is having repairs done without getting an invoice or receipt. The answer to the question of which expense is deducted from rent in practice comes up as "documented expense." An undocumented expense cannot be proven in court.

Having Repairs Done Without Informing the Landlord

Having repairs done without informing the landlord for non-urgent cases gives the landlord the right to object. Written notification is the most basic step that strengthens the tenant's legal position.

Doing Unauthorized Renovations or Painting

Unless there is explicit permission in the lease agreement, the tenant cannot make changes such as painting, floor changes, or partition walls. Such expenses cannot be deducted from the rent, and they may also create an obligation on the tenant to restore the property.

📌 What should be considered during the home buying process? → Things to Consider When Buying a House

Expenses the Tenant is Not Obliged to Pay

Expenses that the tenant is not obliged to pay are those that concern the main structure, permanent installations, or common areas of the immovable property, carry the quality of a fixture, and are directly related to the landlord's ownership.

Because the vast majority of tenants do not know this limit, they bear expenses they do not actually need to pay. The basic rule is: if an expense would have to be made even if you did not live there, it most likely belongs to the landlord.

Building and Structure-Related Expenses

The tenant is not obliged to pay any expenses arising from the skeletal structure, outer shell, or main infrastructure of the building in which the residence is located. This category is quite broad:

Water entering from the roof, humidity appearing on the walls, collapse in the main drain pipe, plaster separating on the exterior of the building are related to the structure of the building, not the tenant's use. If renovation is required, the expense belongs to the landlord; the tenant is not obliged to undertake these expenses.

A major overhaul of the elevator, renewal of the building's electrical panel, or repairs on common area floors also fall on the landlord with the same logic. These expenses are shared by the condominium owners, regardless of how many tenants live in the building.

Fixture Expenses

Fixtures are equipment delivered with the property and directly affect the value or usability of the property when removed. Major repair or renewal of these is the responsibility of the landlord.

The heating boiler is the most obvious example of this. The established attitude of the Court of Cassation on this matter is also in the same direction: in case of breakdown due to lack of maintenance or old age of the boiler, the expense belongs to the condominium owner. Similarly, if a built-in oven, dishwasher, or refrigerator breaks down in a furnished rented apartment and the tenant's fault is not in question, this expense can also be reflected on the landlord.

Cases Where the Boundary is Not Clear

Not everything is black or white. Some expenses shift responsibility depending on which party's negligence they are tied to.

For example, when a heating boiler that has not been maintained for years breaks down: if the tenant neglected annual maintenance, part of the responsibility may pass to them. On the other hand, if the tenant had maintenance done every year but the boiler completed its lifespan, the expense belongs entirely to the landlord. In such gray areas, whether there is a written document between the parties plays a decisive role.

Which Taxes Does the Tenant Pay?

The only legal tax paid by the tenant is the Environmental Cleaning Tax reflected on the water bill for those using housing; Real Estate Tax belongs to the deeded owner of the property under any circumstances.

Withholding Tax Obligation Specific to Workplace Tenants

This title concerns not only housing but individuals and institutions renting workplaces. When a company or a real person with tax liability rents a workplace, they are obliged to declare this to the tax office by making an income tax deduction (withholding) at a rate of 20% of the gross amount over the rent paid.

Residential tenants are completely exempt from this obligation. Tradesmen whose earnings are determined in a simple manner do not make withholdings even in workplace rent.

Withholding has an important practical consequence: if the landlord received rent under gross 330,000 TL from the workplace in 2025 and withholding was deducted from all of it, they do not additionally submit a tax return. If they exceed this threshold, the obligation to submit a tax return arises. All these calculations concern the landlord; the tenant's task is only to deduct and declare the withholding tax.

Rental Income Tax Has Nothing to Do with the Tenant

Landlords may occasionally make demands such as "let's pay the rental tax together" or "you cover this tax." These demands have no legal basis. Rental income tax is an income tax calculated over the income obtained by the property owner, and only the landlord is liable.

An exception of 47,000 TL is applied to residential rents for the year 2025, and landlords with annual rental income above this amount had to submit a tax return until March 2026. The tenant has no role in this process.