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Capital Gains Tax (Değer Artış Kazancı Vergisi) is a tax on the profit from selling a property in Türkiye and applies to all private sellers, regardless of nationality.

This tax must be paid if the property has been owned for less than 5 years.

The tax is calculated based on the net gain when selling the property. The net gain calculation is done based on the declared values (tapu satış bedeli) at the land registry office.
Amounts from sales contracts or other sources are not used. Only the values declared at the land registry office are considered.

If you have owned your property for 5 years or more, you are completely exempt from capital gains tax when selling.

Important: The 5-year period starts from the title deed registration date, not the purchase contract date.

Let’s look at how the calculation is done for those selling before having owned the property for 5 years.

Nettó nyereség: egyszerű példa

Sales declaration (tapu satış bedeli) when purchasing: 2,000,000 TRL
Sales declaration (tapu satış bedeli) when selling: 3,000,000 TRL
Taxable net gain: 1,000,000 TRL.

The declared amounts (tapu satış bedeli) when selling and buying are usually written on the deed.

Levonható tételek

Gains up to a certain amount are exempt from capital gains tax. This amount changes every year but is currently (2026) around 150,000 TRL.

Beyond that amount, a progressive tax scale is used. The approximate figures are:

• 15% for gains up to 190,000 TRY.
• 20–40% for gains above 190,000 TRY (the exact rate depends on the total amount).

Technically, you can subtract the following from your taxable net gain:

• Title deed transfer tax (Tapu Harcı) paid when buying.
• Notary fees from the purchase.
• Real estate agent commissions.
• Renovation or improvement costs.

In reality, it might be difficult to subtract these deductions since the tax office has very strict and hard-to-follow requirements before accepting them.

Hogyan és mikor kell fizetni ezt az adót

Határidő: Capital gains tax must be declared and paid by the end of March in the following year. So, if you sold your property in 2026, the capital gain must be reported by the end of March 2027 to your local tax office.

Hol kell beadni: Submit your tax return (Beyanname) to the local tax office (Vergi Dairesi) or online via the e-Devlet portal.

Büntetések: Fines and interest charges apply if you miss the deadline.

Have any questions? Then contact us—we are happy to help!

Felelősségre vonás kizárása: This information is simplified to provide an easy-to-understand summary of the main principles when selling a property in Türkiye. It should not be considered financial advice.
Tax laws in Turkey can change, and individual circumstances vary.