Property Capital Gains Tax Calculator (Türkiye 2026)

If a purchased property is sold within 5 years of acquisition, the gain is subject to income tax. No tax arises on sales after 5 years or on inherited or gifted property.

The purchase price is indexed by the PPI change between the months before purchase and sale if that change is at least 10%. The indexed cost, sale expenses and taxes paid are deducted from the sale price; the 2026 exemption of TRY 150,000 is subtracted and the rest is taxed at income tax rates.

For gains earned in 2026 the exemption is TRY 150,000. Below it no return is filed; the excess is taxed.

The gain is declared on the annual income tax return in March of the following year, and the tax is paid in two equal installments in March and July.