Turkey Property Capital Gains Tax Calculator 2026
Selling a property in Turkey within 5 years of buying it? Estimate the capital gains tax (değer artış kazancı vergisi) with inflation indexation and the 2026 exemption.
When is capital gains tax due?
If you buy a property in Turkey and sell it within 5 years of the purchase date, the gain is subject to income tax under repeated article 80 of the Income Tax Law.
- After 5 full years the gain is exempt, however large it is.
- Property you received through inheritance or as a gift is outside this tax.
- The rules apply to foreign owners too. If you do not live in Turkey, filing works differently, so confirm the process with a tax adviser.
How the tax is calculated
- Cost basis: the purchase price shown on the title deed.
- Inflation indexation: if the domestic producer price index (Yİ-ÜFE) rose by 10% or more between the month before purchase and the month before sale, the purchase price is increased by the same ratio. The index is published by TurkStat.
- Costs: documented costs such as title deed fees and agent commission are deducted.
- Exemption: the first TRY 150,000 of gain is exempt in 2026 (TRY 120,000 for 2025 sales).
- Tax: the rest is taxed at the progressive rates for non-wage income.
2026 income tax brackets (non-wage income)
| Taxable amount | Rate |
|---|---|
| Up to TRY 190,000 | 15% |
| Up to TRY 400,000 | 20% |
| Up to TRY 1,000,000 | 27% |
| Up to TRY 5,300,000 | 35% |
| Above TRY 5,300,000 | 40% |
Worked example
An apartment bought for TRY 2,000,000 in March 2024 is sold for TRY 3,200,000 in April 2026. The index rose 35% over the period and documented costs were TRY 80,000.
| Indexed cost (2,000,000 × 1.35) | TRY 2,700,000 |
| Gain (3,200,000 − 2,700,000 − 80,000) | TRY 420,000 |
| 2026 exemption | TRY 150,000 |
| Taxable gain | TRY 270,000 |
| Tax (190,000 × 15% + 80,000 × 20%) | TRY 44,500 |
Without indexation the gain would be TRY 1,120,000 and the tax far higher, so it is worth entering the index values.
Filing and payment
The gain is declared on the annual income tax return in March of the year after the sale, and the tax is paid in two equal instalments in March and July. If you have other income to declare, your total taxable income is higher and the tax can exceed this estimate.
Source: Income Tax Law No. 193, repeated articles 80 and 81; Revenue Administration (GİB).
Last updated: 25 September 2026