Revaluation Calculator (Turkey)
Enter a depreciable asset’s book cost and accumulated depreciation and pick the period: the revalued figures and the surplus for the reserve are worked out under Article 298/Ç of the Tax Procedure Law. You can also roll an amount forward by the yearly revaluation rates.
- Revaluation rate19.64%
- New book cost1,196,400.00 ₺
- New accumulated depreciation478,560.00 ₺
- New net book value717,840.00 ₺
- Increase to the reserve117,840.00 ₺
Revaluation rate: GİB (VUK Genel Tebliği, KVK Sirküleri) / TÜİK
Domestic PPI: TÜİK
Before and after
How it is calculated
Article 298/Ç lets resident businesses on the balance-sheet basis revalue their depreciable assets and the related depreciation in periods without inflation accounting. Provisional Article 37 provides that the 2025, 2026 and 2027 tax years (provisional periods included) are not inflation-adjusted and count as such periods. Revaluation is optional and may be done asset by asset; an asset cannot be revalued in the year it went on the books, and land is outside it. The yearly rate is also used to raise the fixed amounts in the tax laws each year, which the tool can do too.
Yeni değer = Kayıtlı değer × (1 + Oran); Yeni birikmiş amortisman = Birikmiş amortisman × (1 + Oran); Değer artışı = Yeni net değer − Eski net değerA year-end revaluation uses that year’s rate: the change in the 12-month average of the domestic PPI as of October. The 2025 rate is 25.49%. For provisional tax periods the rate is the change in the average PPI over the 3, 6 or 9 months from the previous November against the 3, 6 or 9 months before; the latest announced period rate is 11.51%. If the Revenue Administration has not announced a rate yet, the tool computes it from TÜİK data the same way and says so.Example
A machine with a book cost of ₺1,000,000 and ₺400,000 of accumulated depreciation, revalued at the 2025 year end at 25.49%, becomes ₺1,254,900 with ₺501,960 of depreciation. Net book value rises from ₺600,000 to ₺752,940, and the ₺152,940 surplus goes to the reserve.
Frequently asked questions
What is the revaluation rate?
25.49% for 2025 and 43.93% for the year before. It is announced each November by a Tax Procedure Law communiqué, once the October PPI is out, and raises the next year’s fixed amounts.
Is the surplus taxed?
Not while it stays in the reserve or is added to capital, which is not a distribution. Any part moved to another account or taken out of the business is taxed in that period, regardless of that period’s profit.
Must I revalue every asset?
No. It is optional and may cover all or some assets. Skipping a period does not stop you later, but a past period’s rate cannot be used afterwards.
How is depreciation taken afterwards?
The asset keeps being depreciated on its new value over its remaining life. With a year-end revaluation, that year’s depreciation is also computed on the new value.