Turkish Property Capital Gains Tax Calculator 2026 (5-Year Rule)
Last updated: 20 July 2026 · Verified against the current Income Tax Law, the Revenue Administration's 2026 brochure and official PPI data
If you sell a property within 5 years of a paid acquisition, the gain is taxed as 'capital appreciation income' — after 5 full years there is no tax. The little-known reality: because your purchase price is indexed with PPI (Yİ-ÜFE), in a high-inflation period most sales produce NO taxable gain at all. Calculate before you sell — you may owe nothing.
Example: a home bought for 2,000,000 ₺ in March 2023 and sold for 5,000,000 ₺ in June 2026 has an indexed cost of ~5,102,000 ₺ → NO taxable gain arises.
Capital Gains Tax Calculator
Enter purchase and sale details and we'll compute the tax step by step.
Computed under Income Tax Law rep. arts. 80/81 (5-year rule + PPI indexation with 10% threshold), the 150,000 ₺ exemption and the 2026 non-wage tariff. Month precision — the 5 years complete on the DAY of deed registration. PPI: official TCMB EVDS data. Informational only; consult a tax advisor before declaring. Data verified: 2026-07-20
The 5-year rule: when does the clock start?
The period starts, as a rule, at DEED REGISTRATION (acquisition). After 5 full years a sale is tax-free; property received by inheritance/gift is never in scope. Favourable exceptions: if you took documented physical delivery before registration (allocation certificate, handover report, utility bills), the actual-use date counts; in cooperatives, the allocation/draw date.
Does NOT reset the clock: converting a construction-servitude deed to full condominium title (the first deed date stands). DOES reset it (Revenue Administration view): giving land for flats or building on your own land — the new deed counts as a new acquisition (court rulings may differ; seek advice).
For property acquired before 2007 the period is 4 years (provisional art. 71) — rarely relevant today but worth knowing for old deeds.
Indexation: the mechanism that melts the tax away
Your purchase price is increased by the PPI change between the month before purchase and the month before sale (if the rise exceeds 10%). In a high-inflation period this update often swallows the entire gain: a home bought in 2023 has its cost indexed to ~2.5× today. So the fear of 'certain tax if I sell within 5 years' is usually unfounded — calculate first.
The tool shows the two index values it used (transparent breakdown) and applies the 10% threshold correctly — some calculators out there skip the threshold or hide the index.
The formula: costs, exemption and the 2026 tariff
Order: sale price − indexed cost − selling expenses (the seller's 2% deed fee share and documented agent commission are deductible) = net gain → − exemption (2026 sales: 150,000 ₺; 2025: 120,000 ₺) = tax base. Gains below the exemption need no declaration at all.
The base is taxed under the 2026 non-wage income tariff: 15% up to 190,000 ₺ · 20% to 400,000 · 27% to 1,000,000 · 35% to 5,300,000 · 40% above (progressive — each bracket at its own rate).
How to declare and pay
File an annual income tax return between 1-31 March of the year after the sale — easiest via the Revenue Administration's Hazır Beyan system (hazirbeyan.gib.gov.tr, e-Devlet login): approving it creates the taxpayer record and assessment automatically. The tax is paid in two equal instalments: end of March and end of July.
If you don't declare: since 2025 the Revenue Administration's MEVA system cross-checks deed transfers, appraisal reports, listings and loan data to detect missing/under-declared sales automatically — thousands of taxpayers received explanation requests in 2025. Detected amounts are collected with penalties; responding within 30 days with a declaration + payment substantially reduces them.
Two critical warnings: multiple sales and the deed price
① Selling more than one property in the same year, or in consecutive years, may be treated by the Revenue Administration as 'continuity' and taxed as COMMERCIAL income (heavier than capital gains; no exemption, no 5-year rule). Planning multiple sales? Talk to a tax advisor first.
② Under-declaring the price at the deed office is a double risk: the fee difference is collected with a one-fold penalty AND the buyer's recorded cost is low, inflating THEIR capital gains base when they later sell. The real price on the deed is insurance for future tax. → Deed fee guide & calculator
Frequently asked questions
What happens if I sell a home before 5 years?
The gain is subject to capital gains tax — but first your purchase price is indexed with PPI, selling costs are deducted and the 150,000 ₺ (2026) exemption applies. Due to high inflation, most sales end up with no taxable amount at all; our tool shows it in seconds.
How are the 5 years counted?
5 FULL years from deed registration (to the day). Exceptions: documented physical delivery before registration counts from that date; in cooperatives, from the draw/allocation date. Converting construction servitude to condominium title does not reset the clock; flats received for land are, per the Revenue Administration, a new acquisition.
What is the capital gains tax rate?
There is no flat rate — the base enters the income tax tariff: from 15% up to 40% by bracket in 2026. For example, a 200,000 ₺ base owes 30,500 ₺ (190,000×15% + 10,000×20%).
How can I legally avoid capital gains tax?
Legitimate routes: wait for the 5 full years (our tool shows your tax-free date), compute the true base with indexation + documented costs, and use the exemption. Under-declaring the deed price is NOT a solution — it risks a one-fold tax penalty and MEVA detection.
Is tax due when selling an inherited home?
No — sales of property acquired by inheritance/gift are outside capital gains tax, with no 5-year condition. Separate matters: an inheritance tax declaration is required; selling many inherited properties in a short period carries commercial-income risk.
What is the 2026 exemption amount?
150,000 ₺ (General Communiqué 332). For 2025 sales it was 120,000 ₺. The exemption of the SALE year applies and is deducted from the net gain; if nothing remains, no declaration is needed.
Which costs are deductible?
Selling expenses borne by the seller and taxes/fees paid: the seller's deed fee share (2%), documented/invoiced agent commission, documented selling costs. Ruling practice also accepts adding housing-loan interest to cost — documentation is essential.
What if I sell two homes in the same year?
A single sale is normally capital gains; but multiple sales in one year or consecutive years may be deemed COMMERCIAL income under the continuity presumption — no exemption, no 5-year rule, heavier tax. Definitely consult a tax advisor.
Does the 5-year rule apply to land?
Yes, the same rule (home/land/shop alike). Careful: PARCELLING land and selling within 5 years is directly commercial income (ITL art. 37). Flats received in exchange for land are, per the Revenue Administration, a new acquisition — the 5 years run from the new deed.
Where and when to declare?
Between 1-31 March of the year after the sale, easiest via Hazır Beyan (hazirbeyan.gib.gov.tr, e-Devlet login). Tax is paid in two equal instalments at the end of March and July. No declaration is needed for gains under the exemption.
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This guide is informational, not tax advice. Calculations follow ITL rep. arts. 80/81 and the 2026 exemption and tariff; amounts change yearly by communiqué. In land-for-flats and multiple-sale cases, administrative and court interpretations may differ — consult a tax advisor before declaring. Official calculation and declaration: gib.gov.tr / hazirbeyan.gib.gov.tr.