Tax
Capital gains tax exemption on property in Türkiye for 2026
Short answer
150,000 TL of the gain on property sold in 2026 is exempt from income tax. Property an individual has held for more than five years is outside the scope of this tax.
Details
- The purchase price is adjusted with the domestic producer price index if the index has risen 10% or more between the month before purchase and the month before sale.
- Selling costs and the taxes and fees paid are deducted from the sale price.
- The gain above the exemption is taxed under the income tax schedule at rates rising from 15% to 40%.
- The gain is declared in March of the following year.
Legal basis
- Income Tax Law No. 193, repeated Articles 80 and 81
- Amounts for 2026: Income Tax General Communiqué No. 332.
Related tools and documents
This page gives general information and is not legal or tax advice. For your own situation, consult a lawyer or an accountant. To cite this page: Emlivo, “Capital gains tax exemption on property in Türkiye for 2026”, 10 October 2026, https://www.emlivo.com/en/guide/property-capital-gains-exemption-turkey