Are rental incomes subject to zakat?

Those who possess, apart from their annual debts and essential needs, 80.18 grams of gold (24 carats) or goods or money equivalent to this amount are considered wealthy according to Islamic law. If rental incomes, together with other zakatable assets and earnings, reach the nisab amount (80.18 grams of gold or its equivalent) after deducting basic needs and debts, and one lunar year has passed, zakat at the rate of one-fortieth (2.5%) must be given.

Source: T.C. Diyanet İşleri Başkanlığı, Din İşleri Yüksek Kurulu