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Result
Enter the purchase and the sale to see the result here.
If you sell a property in Turkey within five years of buying it, the gain can be subject to income tax — değer artışı kazancı. Enter your purchase and sale: the purchase price is adjusted for inflation by the Yİ-ÜFE, the exemption is deducted and the tax is worked out on the 2026 scale. Every step is explained below.
Last checked: October 27, 2026
What is değer artışı kazancı?
Under Article 80 (repeated) of the Turkish Income Tax Law, the gain an individual makes from selling real estate they bought for a price within five years of acquiring it is taxed as income. A flat, a plot, farmland, a shop or an office: all of them are covered.
It is not a separate tax. The gain is declared on the annual income tax return and taxed at the same rates as your other income. Nor is it charged at the land registry on the day of sale; what you pay there is the title deed fee.
Many sellers expect it to be far higher than it is. Because the purchase price is adjusted for inflation, a good share of recent sales end up owing nothing at all.
How the gain is calculated
The calculator applies these four steps in order.
- 01
Adjust the purchase price
The Yİ-ÜFE for the month before you bought is compared with the month before you sold. If it rose by 10% or more, the purchase price is increased by that rate.
- 02
Deduct your costs
From the sale price, subtract the adjusted purchase price and the documented costs of the sale: your title deed fee share, commission, notary, valuation.
- 03
Deduct the exemption
From the gain, subtract the exemption for the year of sale. For sales in 2026 it is TL 150,000.
- 04
Apply the scale
The 2026 income tax scale is applied to the rest. If you declare other income the same year, the scale applies to the total.
Example: a sale that owes tax
A flat bought for ₺5,000,000 in March 2023 is sold for ₺15,000,000 in October 2026, and the seller pays ₺300,000 as their title deed fee share. The Yİ-ÜFE rose by 176%, so the purchase price becomes ₺13,800,630. The gain is ₺899,370; after the exemption, ₺749,370 is taxable. The tax is ₺164,830. Without the adjustment the paper gain would have been ₺9,700,000.
Example: a sale that owes nothing
A flat bought for ₺8,000,000 in November 2024 is sold for ₺10,000,000 in October 2026. The Yİ-ÜFE rose by 59%, so the purchase price becomes ₺12,735,044. The sale price is below that, so there is no taxable gain and no return to file.
The five-year rule
The five years start on the date the property is registered in your name at the land registry, counted in calendar days. A sale after five full years owes no tax on the gain, however large it is.
If you took over a ready home from a cooperative, TOKİ or a developer and can prove the date you moved in with utility bills or a handover report, the five years start from that date. For flats received in exchange for land, the count starts when the flat is registered.
012345
Registered to you
Sell now: the tax is worked out
After five years: no tax
Who does not pay it?
Sellers past five years
Anyone who sells after five full years of ownership owes nothing on the gain.
Heirs and recipients of gifts
Property acquired without payment is outside the tax. Even an inherited flat sold the next day owes nothing.
Gains below the exemption
For 2026 sales the first TL 150,000 of gain is exempt. If the gain is no more than that, no return is filed.
For people who buy and sell property continuously and for profit, the gain can count as commercial income instead. The five-year rule does not apply to them, and this calculator is not for them.
Income tax scale for 2026
The gain is taxed on the scale for income other than wages.
| Taxable amount | Rate | Tax on the bands below |
|---|---|---|
| Up to ₺190,000 | 15% | — |
| Up to ₺400,000 | 20% | ₺28,500 |
| Up to ₺1,000,000 | 27% | ₺70,500 |
| Up to ₺5,300,000 | 35% | ₺232,500 |
| Above ₺5,300,000 | 40% | ₺1,737,500 |
If you have rental or other declared income in the same year, the scale is applied to the total.
When to declare and pay
The gain on a sale made in 2026 is declared in 2027.
The sale
The sale is registered at the real price. Nothing extra is paid at the land registry for this tax.
Return, March 2027
The gain goes on the annual income tax return, filed online through Hazır Beyan or at a tax office.
1st instalment, March 2027
Half the tax is paid by the end of March.
2nd instalment, July 2027
The other half is paid by the end of July.
Foreign owners and people living abroad
Foreigners who own property in Turkey are subject to the same five-year rule, and the gain is worked out the same way. What differs is when it is declared.
Declare within 15 days
People not resident in Turkey who do not otherwise file an annual return must declare the gain on a one-off return to the tax office where the property is, within 15 days of the sale, and pay within the same period.
Logging in to Hazır Beyan
Holders of a foreign identity number can log in with that number. Turkish citizens abroad can get an e-Devlet password from a consulate.
Homes bought for citizenship
The three-year no-sale annotation on the deed applies on top. After three years you can sell, but a sale before five years still needs this calculation.
Yİ-ÜFE index table
The monthly Yİ-ÜFE figures (2003=100) the calculator uses. The purchase price is adjusted by the ratio between the index for the month before you bought and the month before you sold.
| Year | Jan | Feb | Mar | Apr | May | Jun | Jul | Aug | Sep | Oct | Nov | Dec |
|---|---|---|---|---|---|---|---|---|---|---|---|---|
| 2026 | 4,910.53 | 5,029.76 | 5,145.36 | 5,308.46 | 5,454.58 | 5,552.52 | 5,637.14 | 5,781.74 | 5,901.26 | — | — | — |
| 2025 | 3,861.33 | 3,943.01 | 4,017.30 | 4,128.19 | 4,230.69 | 4,334.94 | 4,409.73 | 4,518.89 | 4,632.89 | 4,708.20 | 4,747.63 | 4,783.04 |
| 2024 | 3,035.59 | 3,149.03 | 3,252.79 | 3,369.98 | 3,435.96 | 3,483.25 | 3,550.88 | 3,610.51 | 3,659.84 | 3,707.10 | 3,731.43 | 3,746.52 |
| 2023 | 2,105.17 | 2,138.04 | 2,147.44 | 2,164.94 | 2,179.02 | 2,320.72 | 2,511.75 | 2,659.60 | 2,749.98 | 2,803.29 | 2,882.04 | 2,915.02 |
| 2022 | 1,129.03 | 1,210.60 | 1,321.90 | 1,423.27 | 1,548.01 | 1,652.75 | 1,738.21 | 1,780.05 | 1,865.09 | 2,011.13 | 2,026.08 | 2,021.19 |
| 2021 | 583.38 | 590.52 | 614.93 | 641.63 | 666.79 | 693.54 | 710.61 | 730.28 | 741.58 | 780.45 | 858.43 | 1,022.25 |
Source: TÜİK. Each month's index is published on the 3rd of the next month; the table is updated as figures come out.
Before you sell
Put the real price on the deed
Declaring a lower price risks penalty assessments for both the title deed fee and income tax.
Keep your purchase documents
You need to prove the purchase price with the deed record and payment records.
Get receipts for your costs
Commission, notary and valuation fees can only be deducted with an invoice or receipt.
Check the date
If five years are nearly up, waiting a few weeks can remove the tax entirely.
Frequently asked questions
Capital gains tax on Turkish property
When does the tax on selling property in Turkey stop applying?
Once five full years have passed since the property was registered in your name. A sale after that owes no tax on the gain.
What is the exemption for 2026?
TL 150,000 for sales made in 2026. If your gain is no more than that, you do not file a return; if it is more, the excess is taxed. For 2025 sales it was TL 120,000.
Is there tax on selling an inherited home?
No. Property acquired without payment, by inheritance or gift, is outside this tax whenever it is sold.
Is inflation taken into account?
Yes. The purchase price is updated by the rise in the Yİ-ÜFE, provided the rise is 10% or more. The producer price index is used, not the consumer price index.
Which month's Yİ-ÜFE is used?
The month before the purchase and the month before the sale. For a purchase in March 2023 that is February 2023; for a sale in October 2026, September 2026.
Does the buyer or the seller pay it?
The seller. It is income tax on the gain of the person who sells, declared on their return.
What if I sell at a loss?
No tax is due and no return is filed. A loss on a sale like this cannot be set against other income such as a salary or rent.
What happens if I do not declare it?
Land registry sales are reported to the Revenue Administration. If an undeclared gain is found, the tax is assessed with a tax loss penalty and late payment interest.
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Our advisors
Thinking of selling — or buying?
Talk to our advisors about what your home is worth today and how a sale works. For the exact figure on your own return, we recommend a Turkish accountant.
Sources
This page is for information and was checked on October 27, 2026. The figures are for sales made in 2026. For the exact figure on your own sale, please speak to a Turkish accountant.