Turkey capital gains tax calculator
Turkey taxes an individual’s capital gains on the income scale of 15% to 40%, stacked on the year’s other declared income. BIST shares never tax, property leaves the scale after five full years, and the first 150,000 liras of a year’s non-securities gains (2026) is exempt.
Work out the tax on a share, crypto, property or valuables disposal from your dates and costs. Enter sales by hand or import your exchange CSVs, and the calculator splits multi-parcel sales under FIFO, runs every holding test and the per-year exemption, and shows the arithmetic behind the final figure. Everything stays in your browser.
Rates current as of 2026-09-17, from the GİB’s other income and gains pages and the sources each record cites.
Current rules
The rates behind the number
The income scale and the non-securities exemption by year
| Tax year | 15% band to | 20% band to | 27% band to | 35% band to | 40% above | Non-securities exemption |
|---|---|---|---|---|---|---|
| 2021 | 24,000 | 53,000 | 130,000 | 650,000 | 650,000 | 19,000 |
| 2022 | 32,000 | 70,000 | 170,000 | 880,000 | 880,000 | 25,000 |
| 2023 | 70,000 | 150,000 | 370,000 | 1,900,000 | 1,900,000 | 55,000 |
| 2024 | 110,000 | 230,000 | 580,000 | 3,000,000 | 3,000,000 | 87,000 |
| 2025 | 158,000 | 330,000 | 800,000 | 4,300,000 | 4,300,000 | 120,000 |
| 2026 | 190,000 | 400,000 | 1,000,000 | 5,300,000 | 5,300,000 | 150,000 |
| 2027 (planning) | 190,000 | 400,000 | 1,000,000 | 5,300,000 | 5,300,000 | 150,000 (carried) |
Rules and exemptions
| Rule | Value |
|---|---|
| Taxable gains (değer artışı kazançları) | The article 103 income scale, 15% to 40%, stacked on the year's other declared income in the annual return |
| BIST shares held more than one year | Outside mükerrer 80: no return, no tax |
| BIST shares held one year or less | 0% withholding under temporary article 67: no declaration obligation |
| Foreign-listed and other non-BIST securities | Fully taxable on the scale, no exemption |
| Shares of Turkish companies not traded on BIST | Exempt when held more than two years |
| Crypto | Fully taxable on the scale from the 2023 tax year (GİB practice; contested), losses net crypto only |
| Property | Exempt after five full years from acquisition (calendar days); within five years the gain takes the non-securities exemption |
| Other valuables (FX, gold, rights) | The non-securities exemption on the year's combined gain; BIST organized-market trades carry 0% withholding |
| Losses | Net within their own class only, never across classes or against other income; carried forward up to five years |
| Annual return | Yıllık beyanname due 31 March of the following year; tax paid in instalments to 31 March and 31 July |
Tables are rendered from the source records retrieved 2026-09-17; each links back to the authority page above. The bracket bounds are the annual-return (beyana tabi) bounds: wage income runs a wider third bracket that never affects a declaration. Crypto rests on GİB practice with no express statute, and the property computation indexes the acquisition cost to the wholesale price index, which this calculator does not compute.
Questions
Turkey capital gains questions
How much is capital gains tax in Turkey?
There is no separate capital gains rate: taxable gains (değer artışı kazançları) join the annual income tax return and pay the progressive article 103 tariff, 15% to 40% for 2026, stacked on your other declared income. A 300,000 lira property gain in 2026 becomes 150,000 taxable after the year's exemption and pays 22,500 liras at the 15% band if you have no other income.
Are Borsa İstanbul shares taxed?
No. Since 1 January 2021 an individual's BIST share sale gains run under temporary article 67: held more than one year they sit outside mükerrer 80 with no return to file, and held one year or less they carry a 0% withholding rate with no declaration obligation. Either way no income tax lands on the gain (investment-trust shares are the exception this app does not model).
Do losses reduce the tax?
Only within their own class: a securities loss cuts securities gains and a crypto loss cuts crypto gains in the same year, but the classes never net each other and a capital loss never offsets salary or other income. What a class cannot use carries forward up to five years.
How are capital gains taxed in Turkey?
Turkey taxes an individual's capital gains (değer artışı kazançları, GVK mükerrer madde 80) on the progressive income tax tariff of GVK article 103, in the annual return (yıllık beyanname): the gain aggregates with the year's other declared income and the return's bracket bounds apply. The 2026 tariff (15% to TRY 190,000, 20% to TRY 400,000, 27% to TRY 1,000,000, 35% to TRY 5,300,000, 40% above) is carried in the tr-income-tax-2026 record (332 Seri No.lu GVGT, Resmî Gazete 31.12.2025). Source: https://gib.gov.tr/vergi-konulari/1_bireysel/7_diger_kazanc_ve_iratlar/7
What is the yearly exemption?
Exemption: the first TRY 150,000 of a calendar year's non-securities değer artışı gains (property sold within five full years, foreign currency, gold and other valuables and rights) is exempt (GVK mükerrer 80, third paragraph, re-valued by the 332 Seri No.lu GVGT); only the excess is declared. Securities gains never take this exemption. Sources: https://cumhurbilenymm.com.tr/wp-content/uploads/2026/01/2026-YILI-GUNCEL-ORANLAR-VE-HADLER.pdf and https://www.pwc.com.tr/tr/hizmetlerimiz/vergi/bultenler/2026/2026-yili-bazi-gelir-vergisi-rakamlari.html
Are Borsa İstanbul shares taxed?
Borsa İstanbul shares: share sale gains of individuals run under GVK temporary article 67, not under mükerrer 80. Shares of full-liable corporations held more than one year: outside mükerrer 80, no annual return. Shares held one year or less: 0% withholding (2008/14272 BKK) and no declaration obligation. Either way an individual's BIST share sale gains pay no income tax in this engine. Source: https://cdn.gib.gov.tr/api/gibportal-file/file/getFileResources?objectKey=arsiv/fileadmin/beyannamerehberi/2026/2026_Gecici67.pdf
What about foreign shares?
Foreign-listed and other non-BIST securities: gains are değer artışı kazancı under GVK mükerrer 80/5 (securities issued from 1 January 2006), declared in the annual return at the tariff with no exemption. Shares of Turkish full-liable corporations not traded on BIST are carved out when held more than two years. Source: https://intvrg.gib.gov.tr/hazirbeyan/assets/pdf/digerKazancIratlar2025.pdf
How is property taxed?
Real estate: a gain on property sold within five full years of acquisition (calendar-day counting, GVK mükerrer 80/4) is değer artışı kazancı; the acquisition cost is indexed to the wholesale price index (ÜFE) where the index rose more than 10% (GVK mükerrer 81, last paragraph). This calculator does not compute the indexation: it taxes the nominal gain by default and lets a per-sale indexed cost be entered. Source: https://intvrg.gib.gov.tr/hazirbeyan/assets/pdf/gayrimenkulEldenCikarilmasiBrosuru2025.pdf
How is crypto taxed?
Crypto: the GİB's practice taxes individuals' crypto buy-sell gains as değer artışı kazancı in the annual return at the tariff, with no exemption and losses netting only against crypto gains. The statutory footing is contested: the Council of State's 3rd Chamber (24.12.2024, E.2022/2868 K.2024/7487) held crypto gains could not be assigned to any GVK income category in that case, and at capture time (2026-09-17) a bill before parliament proposed a 0.3 per mille crypto transaction tax plus withholding on platform sales instead. This calculator computes the GİB-practice treatment and flags the pending change. Source: https://www.fatiharas.com/kripto-varliklarin-vergilendirilmesi/
How do losses work?
Losses: gains and losses of the same değer artışı class net within the year; a değer artışı loss never offsets other income sources and the classes do not net across each other (GİB rehber, zarar mahsubu). Unclosed losses may carry within the aggregation rules up to five years. Source: https://intvrg.gib.gov.tr/hazirbeyan/assets/pdf/digerKazancIratlar2025.pdf
What about foreign currency and gold?
Foreign currency and gold traded on Borsa İstanbul's organized markets (Para Piyasası, Kıymetli Madenler Piyasası) run under temporary article 67 with a 0% withholding rate (Presidential Decree 3321 of 22.12.2020), so they carry no tax here; bank and physical FX and gold gains are non-securities değer artışı taking the year's exemption. Source: https://cdn.gib.gov.tr/api/gibportal-file/file/getFileResources?objectKey=arsiv/fileadmin/beyannamerehberi/2026/2026_Gecici67.pdf