Capital Gains Tax Calculator (Turkey)
Enter the purchase and sale dates and prices of a home, plot, shop or company stake you sold. The holding period, the cost indexed by the producer price index, the yearly exemption and the income tax due are worked out.
- PPI (month before purchase)2,179.02
- PPI (month before sale)5,901.26
- PPI increase170.82%
- Indexed cost5,416,434.91 ₺
- Net gain2,583,565.09 ₺
- Exemption (2026)150,000.00 ₺
- Taxable gain2,433,565.09 ₺
- Income tax due734,247.78 ₺
Domestic PPI: TÜİK
Capital gains exemption: GİB (Gelir Vergisi Genel Tebliği) / Resmî Gazete
Income tax brackets: GİB / Hazine ve Maliye Bakanlığı
Tax by bracket
How it is calculated
A gain from selling real estate (home, plot, land, shop) bought by an individual is taxable if the sale comes within 5 years of acquisition, counted in calendar days from the land registry date. Property received by inheritance or gift is outside the tax. Unlisted shares of Turkish companies held for more than 2 years are outside it too; partnership interests such as a limited company stake have no holding period. The gain is declared on the annual return in the March after the sale. The exemption and the tariff are reset by an Income Tax communiqué each December; the PPI is published on the 3rd of every month.
Endekslenmiş maliyet = Alış bedeli × Yİ-ÜFE(satıştan önceki ay) ÷ Yİ-ÜFE(alıştan önceki ay); Matrah = Satış bedeli − Endekslenmiş maliyet − Giderler − İstisnaIf the PPI rose at least 10% from the month before purchase to the month before sale, the cost is raised by that rate. Selling costs come off separately. For 2026, ₺150,000 of the gain is exempt (not for securities). The rest is taxed at the non-wage income rates: in 2026 15% up to ₺190,000, 20% up to ₺400,000, 27% up to ₺1,000,000, 35% up to ₺5,300,000 and 40% above.Example
A flat bought on 15.06.2023 for ₺2,000,000 and sold on 15.10.2026 for ₺8,000,000: the PPI was 2,179.02 in May 2023 and 5,901.26 in September 2026, so the cost rises to ₺5,416,434.91. The gain is ₺2,583,565.09, the base after the exemption ₺2,433,565.09 and the tax ₺734,247.78.
Frequently asked questions
Is a home sold within 5 years taxed?
Yes, if you bought it. But the cost is indexed by the PPI and ₺150,000 of the gain is exempt (2026), so with high inflation many sales owe little or nothing. Sales after 5 years are outside the tax.
Which months are used for indexation?
The PPI of the month before purchase and of the month before sale. If the rise is under 10%, there is no indexation. The producer index is used, not the CPI.
Do I pay tax on selling an inherited home?
No. Selling property received by inheritance or gift is not a taxable gain, even if it was rebuilt by a contractor before the sale.
When is the return filed?
On the annual income tax return in the March after the year of sale; the tax is paid in two equal instalments in March and July. No return is needed if the gain is within the exemption.