{"id":46937,"date":"2026-11-13T06:25:23","date_gmt":"2026-11-13T06:25:23","guid":{"rendered":"https:\/\/trupropertyturkey.com\/?p=46937"},"modified":"2026-11-13T06:25:23","modified_gmt":"2026-11-13T06:25:23","slug":"deger-artis-kazanci-turkey-property-capital-gains","status":"publish","type":"post","link":"https:\/\/trupropertyturkey.com\/fa\/deger-artis-kazanci-turkey-property-capital-gains\/","title":{"rendered":"De\u011fer Art\u0131\u015f Kazanc\u0131: Turkey&#8217;s Capital Gains Tax on Property"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"46937\" class=\"elementor elementor-46937 elementor-bc-flex-widget\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-dka1b2c3 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"dka1b2c3\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-dkb2c3d4\" data-id=\"dkb2c3d4\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-dkc3d4e5 elementor-widget elementor-widget-html\" data-id=\"dkc3d4e5\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<style>\n@import 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*\/\n.dk-contact{background:#3d001e;padding:60px 0}\n.dk-contact-inner{display:grid;grid-template-columns:1fr 1.4fr;gap:52px;align-items:start}\n.dk-contact-meta{display:flex;flex-direction:column;gap:14px;margin-top:20px}\n.dk-ci{display:flex;gap:12px;align-items:flex-start}\n.dk-ci span:first-child{font-size:1.1rem;flex-shrink:0;margin-top:2px}\n.dk-ci-text{font-size:.86rem;color:rgba(255,255,255,.7)!important;line-height:1.5}\n.dk-ci a{color:rgba(255,255,255,.9)!important;text-decoration:underline!important}\n.dk-form-wrap{background:rgba(255,255,255,.05);border:1px solid rgba(255,255,255,.12);border-radius:14px;overflow:hidden}\n.dk-footer-strip{background:#660033;color:rgba(255,255,255,.8)!important;text-align:center;padding:14px 20px;font-size:.75rem;line-height:1.6}\n.dk-footer-strip a{color:rgba(255,255,255,.8)!important}\n\n\/* RESPONSIVE *\/\n@media(max-width:960px){\n  .dk-strip-in{grid-template-columns:repeat(2,1fr)}\n  .dk-protect{grid-template-columns:1fr 1fr}\n  .dk-2col{grid-template-columns:1fr;gap:36px}\n  .dk-contact-inner{grid-template-columns:1fr;gap:36px}\n  .dk-cta-in{flex-direction:column;text-align:center}\n}\n@media(max-width:640px){\n  .dkc{padding:0 16px}\n  .dks{padding:44px 0}\n  .dk-hero{min-height:auto}\n  .dk-hero-content{padding:48px 16px 56px}\n  .dk-hero h1{font-size:clamp(1.75rem,7.5vw,2.5rem)}\n  .dk-protect{grid-template-columns:1fr;gap:12px}\n  .dk-strip-in{grid-template-columns:repeat(2,1fr)}\n  .dk-title{font-size:clamp(1.4rem,6vw,1.85rem)}\n  .dk-step{gap:14px}\n  .dk-step-num{width:44px;height:44px;font-size:1rem}\n  .dk-steps::before{left:21px}\n  .dk-contact{padding:48px 0}\n}\n@media(max-width:480px){.dkc{padding:0 14px}}\n<\/style>\n<div class=\"dk\">\n\n<!-- HERO -->\n<section class=\"dk-hero\">\n  <div class=\"dk-hero-bg\"><\/div>\n  <div class=\"dk-hero-pat\"><\/div>\n  <div class=\"dk-hero-ov\"><\/div>\n  <div class=\"dk-hero-content\">\n    <span class=\"dk-eyebrow\">Tax &middot; Selling Property &middot; Updated November 2026<\/span>\n    <h1>De&#287;er Art&#305;&#351; Kazanc&#305;: Turkey&rsquo;s Capital Gains Tax on Property<\/h1>\n    <p class=\"dk-hero-sub\">Sell a Turkish property within five years of buying it and the gain is taxable. Sell after five years and, for a private owner, it is not. Everything else &mdash; indexation, the annual exemption, the filing deadline &mdash; hangs off that one line.<\/p>\n    <div class=\"dk-hero-meta\">\n      <div class=\"dk-hm\">&#128197; <strong>Five-year rule, counted in calendar days<\/strong><\/div>\n      <div class=\"dk-hm\">&#128200; <strong>Y&#304;-&Uuml;FE indexation of your cost base<\/strong><\/div>\n      <div class=\"dk-hm\">&#127482;&#127479; <strong>Written for foreign owners<\/strong><\/div>\n    <\/div>\n  <\/div>\n<\/section>\n\n<!-- DATA STRIP -->\n<div class=\"dk-strip\">\n  <div class=\"dkc\">\n    <div class=\"dk-strip-in\">\n      <div class=\"dk-si\"><span class=\"dk-sv\">5 Years<\/span><span class=\"dk-sl\">Holding Period That Ends The Charge<\/span><\/div>\n      <div class=\"dk-si\"><span class=\"dk-sv\">150,000 TL<\/span><span class=\"dk-sl\">2026 Exemption &mdash; Communique 332<\/span><\/div>\n      <div class=\"dk-si\"><span class=\"dk-sv\">Y&#304;-&Uuml;FE<\/span><span class=\"dk-sl\">Index That Lifts Your Cost Base<\/span><\/div>\n      <div class=\"dk-si\"><span class=\"dk-sv\">10%<\/span><span class=\"dk-sl\">Minimum Index Rise To Use It<\/span><\/div>\n    <\/div>\n  <\/div>\n<\/div>\n\n<!-- INTRO + DATA SHEET -->\n<section class=\"dks\">\n  <div class=\"dkc\">\n    <div class=\"dk-2col\">\n      <div class=\"dk-body\">\n        <span class=\"dkt\">Start Here<\/span>\n        <h2 class=\"dk-title\">A sale is not automatically taxable. A sale within five years is.<\/h2>\n        <p>Foreign owners selling in Turkey tend to arrive at this subject through a rumour rather than through the law. Someone mentions that there is a tax on selling, or that there is not, or that it only applies to investors. The reality is narrower and much easier to plan around than the rumour suggests, because it turns on a single fact: how long you held the property.<\/p>\n        <p>The charge is called <strong>de&#287;er art&#305;&#351; kazanc&#305;<\/strong>, which translates roughly as value-increase gain. It sits in Turkey&rsquo;s Income Tax Law under the category of other earnings and revenues, and it applies to a gain made on disposing of immovable property within five years of acquiring it. Dispose of it after five full years and, provided you are a private individual rather than someone trading in property, the gain falls outside the charge altogether.<\/p>\n        <p>That makes the acquisition date the most important date in the file &mdash; more important, in planning terms, than the sale price. It also makes this one of the few Turkish property taxes where timing alone can change the outcome completely. If you are approaching the five-year mark, the arithmetic of waiting is worth doing properly before you accept an offer.<\/p>\n        <div class=\"dk-hbox\">\n          <strong>The structure in one line:<\/strong> take what you received, subtract an inflation-adjusted version of what you paid, subtract the selling costs you bore, then subtract the year&rsquo;s exemption. What is left, if anything, goes on an annual income tax return.\n        <\/div>\n        <p>This guide walks through each element of that calculation as the Turkish Revenue Administration sets it out, explains the traps that catch foreign sellers specifically, and is explicit about which numbers change every year and therefore should never be taken from an article. If you are at an earlier stage, our guide to <a href=\"https:\/\/trupropertyturkey.com\/selling-property-in-turkey\/\">selling property in Turkey<\/a> covers the process itself, and <a href=\"https:\/\/trupropertyturkey.com\/property-taxes-in-turkey\/\">property taxes in Turkey<\/a> covers what you pay while you own.<\/p>\n      <\/div>\n      <div>\n        <div class=\"dk-ov\">\n          <div class=\"dk-ov-head\">\n            <h3>De&#287;er Art&#305;&#351; Kazanc&#305; &mdash; Key Facts<\/h3>\n            <p>How the charge is built, element by element<\/p>\n          <\/div>\n          <div>\n            <div class=\"dk-ov-row\"><span class=\"dk-ol\">Turkish name<\/span><span class=\"dk-or\">De&#287;er art&#305;&#351; kazanc&#305;<\/span><\/div>\n            <div class=\"dk-ov-row\"><span class=\"dk-ol\">Charged on<\/span><span class=\"dk-or\">Net gain, not sale price<\/span><\/div>\n            <div class=\"dk-ov-row\"><span class=\"dk-ol\">Trigger<\/span><span class=\"dk-or burg\">Disposal within 5 years<\/span><\/div>\n            <div class=\"dk-ov-row\"><span class=\"dk-ol\">Period counted in<\/span><span class=\"dk-or\">Calendar days<\/span><\/div>\n            <div class=\"dk-ov-row\"><span class=\"dk-ol\">Acquisition date<\/span><span class=\"dk-or\">Land Registry registration<\/span><\/div>\n            <div class=\"dk-ov-row\"><span class=\"dk-ol\">Inherited or gifted<\/span><span class=\"dk-or burg\">Outside the charge<\/span><\/div>\n            <div class=\"dk-ov-row\"><span class=\"dk-ol\">Cost base uplift<\/span><span class=\"dk-or\">Y&#304;-&Uuml;FE indexation<\/span><\/div>\n            <div class=\"dk-ov-row\"><span class=\"dk-ol\">Indexation condition<\/span><span class=\"dk-or burg\">Index rise of 10% or more<\/span><\/div>\n            <div class=\"dk-ov-row\"><span class=\"dk-ol\">2026 exemption<\/span><span class=\"dk-or\">150,000 TL<\/span><\/div>\n            <div class=\"dk-ov-row\"><span class=\"dk-ol\">Return filed<\/span><span class=\"dk-or\">March, year after sale<\/span><\/div>\n            <div class=\"dk-ov-row\"><span class=\"dk-ol\">Paid in<\/span><span class=\"dk-or\">2 instalments: March, July<\/span><\/div>\n          <\/div>\n        <\/div>\n        <div class=\"dk-warn\" style=\"margin-top:16px;\">\n          <strong>Figures on this page are dated.<\/strong> The exemption amount and the income tax bands are revalued every year. The 150,000 TL figure is the amount published for 2026. Before you act on any number here, confirm the current one with the Revenue Administration or a licensed Turkish tax adviser.\n        <\/div>\n      <\/div>\n    <\/div>\n  <\/div>\n<\/section>\n\n<!-- THE FIVE YEAR RULE -->\n<section class=\"dks dkg\">\n  <div class=\"dkc\">\n    <div class=\"dk-body\" style=\"max-width:820px;margin:0 auto;\">\n      <span class=\"dkt\">The Rule<\/span>\n      <h2 class=\"dk-title\">Five years, counted in days, from the date on the deed<\/h2>\n      <p>The Revenue Administration states the test plainly: where individuals dispose of property they acquired <em>for consideration<\/em> within five years of acquiring it, the gain is subject to income tax, and calendar days are the basis for calculating the five-year period.<\/p>\n      <p>Two words in that sentence do a great deal of work. <strong>Calendar days<\/strong> means this is not a question of tax years. A property bought in October and sold in July five calendar years later has not been held for five full years, and the Revenue Administration&rsquo;s own worked example uses exactly that kind of near-miss to make the point. If you are close to the line, count the days.<\/p>\n      <p><strong>For consideration<\/strong> is the other half. Property acquired without payment &mdash; in Turkish, <em>ivazs&#305;z<\/em>, which covers both inheritance and gift &mdash; is excluded from this charge entirely, whenever it is sold. The Revenue Administration illustrates this with a taxpayer who inherited an apartment and sold it about two years later: no de&#287;er art&#305;&#351; kazanc&#305; arose, because the acquisition was by inheritance. That is an exclusion from this particular tax rather than from Turkish taxation in general, since inheritance and gift transfers are dealt with by their own separate charge, covered in our guide to <a href=\"https:\/\/trupropertyturkey.com\/veraset-ve-intikal-vergisi-turkey\/\">Turkey&rsquo;s inheritance and gift tax<\/a>.<\/p>\n      <h3 style=\"font-size:1.08rem;margin:28px 0 10px;\">When does the clock actually start?<\/h3>\n      <p>Under Article 705 of the Turkish Civil Code, ownership of immovable property passes on registration at the Land Registry. So the default acquisition date is the date your name went onto the <a href=\"https:\/\/trupropertyturkey.com\/tapu-title-deed-turkey\/\">tapu<\/a> &mdash; not the date you signed a contract, not the date you paid, and not the date you got the keys.<\/p>\n      <p>There is a well-established exception, and it matters more than it sounds. Where a property was handed over for the owner&rsquo;s actual use before it was registered &mdash; which routinely happens with housing cooperatives, the public housing administration and some developers &mdash; the date actual use began can be taken as the acquisition date instead. The Revenue Administration requires that to be evidenced, listing allocation certificates, delivery minutes, and electricity, water, telephone or gas bills as the kind of documents that will do it.<\/p>\n      <div class=\"dk-hbox\">\n        <strong>Why this helps off-plan buyers.<\/strong> If you took delivery of an off-plan apartment long before the deed was finally issued, your five-year clock may have started earlier than the deed suggests. Keep the handover minutes and the first utility bills. See also our guides to <a href=\"https:\/\/trupropertyturkey.com\/cins-tashihi-title-deed-designation-turkey\/\">cins tashihi<\/a> and the <a href=\"https:\/\/trupropertyturkey.com\/kat-karsiligi-insaat-sozlesmesi\/\">land-for-flat construction contract<\/a>, both of which affect how an acquisition date is determined.\n      <\/div>\n      <p>A separate rule catches a specific pattern. Where land is bought or acquired by barter and then divided into parcels within five years and sold off, in whole or in part, in that period or later, the Revenue Administration treats the resulting earnings as <strong>commercial income<\/strong> rather than as a value-increase gain. That is a different and generally less forgiving regime.<\/p>\n    <\/div>\n  <\/div>\n<\/section>\n\n<!-- CALCULATION STEPS -->\n<section class=\"dks\">\n  <div class=\"dkc dkct\">\n    <span class=\"dkt\">The Calculation<\/span>\n    <h2 class=\"dk-title\">How the taxable gain is actually built<\/h2>\n    <p class=\"dk-sub\">The order matters. Indexation comes before the exemption, and the exemption is applied to the net gain rather than to the sale price.<\/p>\n  <\/div>\n  <div class=\"dkc\">\n    <div class=\"dk-steps\">\n      <div class=\"dk-step\">\n        <div class=\"dk-step-num\">1<\/div>\n        <div class=\"dk-step-body\">\n          <h3>Confirm the charge applies at all<\/h3>\n          <p>Was the property acquired for consideration, and is the disposal happening within five years of acquisition, counted in calendar days? If it was inherited or gifted, stop here. If five full years have passed, stop here. Neither case produces a value-increase gain for a private seller.<\/p>\n        <\/div>\n      <\/div>\n      <div class=\"dk-step\">\n        <div class=\"dk-step-num\">2<\/div>\n        <div class=\"dk-step-body\">\n          <h3>Establish the disposal proceeds<\/h3>\n          <p>The starting figure is everything received in exchange: money, goods in kind, and any other benefit capable of being expressed in money. Turkish law treats a wider set of events as a disposal than most sellers expect, which the cards below set out.<\/p>\n        <\/div>\n      <\/div>\n      <div class=\"dk-step\">\n        <div class=\"dk-step-num\">3<\/div>\n        <div class=\"dk-step-body\">\n          <h3>Index the acquisition cost by Y\u0130-\u00dcFE<\/h3>\n          <p>The cost is uplifted by the increase in the Domestic Producer Price Index published by the Turkish Statistical Institute, excluding the month of disposal. Indexation is only permitted where that increase is 10 per cent or more. In practice this is usually the largest single adjustment in the whole calculation.<\/p>\n        <\/div>\n      <\/div>\n      <div class=\"dk-step\">\n        <div class=\"dk-step-num\">4<\/div>\n        <div class=\"dk-step-body\">\n          <h3>Deduct the costs you bore on the sale<\/h3>\n          <p>Expenses incurred because of the disposal and remaining with the seller, together with taxes and fees paid, come off as well. Keep the receipts: agency invoices, deed charges and similar costs are only deductible if you can evidence them.<\/p>\n        <\/div>\n      <\/div>\n      <div class=\"dk-step\">\n        <div class=\"dk-step-num\">5<\/div>\n        <div class=\"dk-step-body\">\n          <h3>Apply the exemption for the year of sale<\/h3>\n          <p>The annual exemption is deducted from the net gain. The figure that applies is the one in force for the year the sale took place, not the year you file. For 2026 that figure is 150,000 TL, set by General Communique Serial No. 332. If nothing is left after the exemption, there is nothing to declare on this account.<\/p>\n        <\/div>\n      <\/div>\n      <div class=\"dk-step\">\n        <div class=\"dk-step-num\">6<\/div>\n        <div class=\"dk-step-body\">\n          <h3>Declare in March and pay in two instalments<\/h3>\n          <p>The balance goes on an annual income tax return filed in March of the following year, and the tax is paid in two equal instalments, in March and in July. Turkey&rsquo;s pre-filled return facility, the Haz\u0131r Beyan Sistemi, can be used to file. The rate is the progressive personal income tax tariff for that year.<\/p>\n        <\/div>\n      <\/div>\n    <\/div>\n    <div class=\"dk-body\" style=\"max-width:820px;margin:34px auto 0;\">\n      <div class=\"dk-warn\">\n        <strong>One number we are deliberately not printing.<\/strong> Turkey&rsquo;s personal income tax bands are reset every year, and quoting a stale band would understate or overstate a real tax bill by a wide margin. We have given the structure above; for the rates themselves, use the Revenue Administration&rsquo;s current tariff or ask a licensed adviser.\n      <\/div>\n    <\/div>\n  <\/div>\n<\/section>\n\n<!-- WHAT COUNTS AS DISPOSAL -->\n<section class=\"dks dkg\">\n  <div class=\"dkc dkct\">\n    <span class=\"dkt\">Wider Than You Think<\/span>\n    <h2 class=\"dk-title\">Six things Turkish law treats as a disposal<\/h2>\n    <p class=\"dk-sub\">Selling for cash is only the most obvious one. Each of these can start the same calculation.<\/p>\n  <\/div>\n  <div class=\"dkc\">\n    <div class=\"dk-protect\">\n      <div class=\"dk-pc\">\n        <span class=\"dk-pc-icon\">&#128181;<\/span>\n        <h3>Sale<\/h3>\n        <p>The ordinary case: the property is sold and ownership transfers at the Land Registry in exchange for a price.<\/p>\n      <\/div>\n      <div class=\"dk-pc\">\n        <span class=\"dk-pc-icon\">&#128196;<\/span>\n        <h3>Transfer for consideration<\/h3>\n        <p>Any transfer and assignment of the property against payment, however the parties choose to describe the arrangement between themselves.<\/p>\n      <\/div>\n      <div class=\"dk-pc\">\n        <span class=\"dk-pc-icon\">&#128260;<\/span>\n        <h3>Barter and exchange<\/h3>\n        <p>Trampa and takas &mdash; swapping one property for another, or for other assets &mdash; are disposals. No cash needs to change hands for a gain to arise.<\/p>\n      <\/div>\n      <div class=\"dk-pc\">\n        <span class=\"dk-pc-icon\">&#127963;&#65039;<\/span>\n        <h3>Expropriation<\/h3>\n        <p>A compulsory purchase by the state is a disposal for this purpose, even though the owner did not choose it. See our guide to <a href=\"https:\/\/trupropertyturkey.com\/kamulastirma-expropriation-turkey\/\">kamula&#351;t&#305;rma<\/a>.<\/p>\n      <\/div>\n      <div class=\"dk-pc\">\n        <span class=\"dk-pc-icon\">&#127970;<\/span>\n        <h3>Nationalisation<\/h3>\n        <p>Property taken into state ownership is likewise treated as disposed of, with the same five-year test applied to the original acquisition.<\/p>\n      <\/div>\n      <div class=\"dk-pc\">\n        <span class=\"dk-pc-icon\">&#128202;<\/span>\n        <h3>Contribution to a company<\/h3>\n        <p>Putting the property into a commercial company as capital in kind counts as a disposal. Relevant if you are considering <a href=\"https:\/\/trupropertyturkey.com\/buying-property-in-turkey-through-a-company\/\">holding Turkish property through a company<\/a>.<\/p>\n      <\/div>\n    <\/div>\n  <\/div>\n<\/section>\n\n<!-- COMPARISON TABLE -->\n<section class=\"dks\">\n  <div class=\"dkc dkct\">\n    <span class=\"dkt\">Does It Apply?<\/span>\n    <h2 class=\"dk-title\">Common situations, and whether a value-increase gain arises<\/h2>\n    <p class=\"dk-sub\">A quick orientation only. The answer in a real file depends on documents, and on whether your activity has tipped over into trading.<\/p>\n  <\/div>\n  <div class=\"dkc\">\n    <div class=\"dk-compare-wrap\">\n      <table class=\"dk-compare\">\n        <thead>\n          <tr>\n            <th>Situation<\/th>\n            <th>In scope?<\/th>\n            <th>What drives the answer<\/th>\n          <\/tr>\n        <\/thead>\n        <tbody>\n          <tr><td><strong>Bought in 2019, selling now as a private owner<\/strong><\/td><td class=\"yes\">No<\/td><td>More than five calendar years have elapsed since registration, so the gain falls outside the charge.<\/td><\/tr>\n          <tr><td><strong>Bought last year, selling now<\/strong><\/td><td class=\"no\">Yes<\/td><td>Inside five years. Index the cost, deduct selling costs, apply the year&rsquo;s exemption, declare any balance.<\/td><\/tr>\n          <tr><td><strong>Inherited from a parent, selling after two years<\/strong><\/td><td class=\"yes\">No<\/td><td>Acquisition without consideration is excluded whenever the property is sold. Inheritance tax is a separate matter.<\/td><\/tr>\n          <tr><td><strong>Received as a gift, selling after one year<\/strong><\/td><td class=\"yes\">No<\/td><td>Also an acquisition without consideration, so the five-year test simply does not engage.<\/td><\/tr>\n          <tr><td><strong>Swapping your apartment for another property<\/strong><\/td><td class=\"no\">Yes<\/td><td>Barter and exchange are disposals. The absence of cash does not remove the gain.<\/td><\/tr>\n          <tr><td><strong>Expropriated by the state within five years<\/strong><\/td><td class=\"no\">Yes<\/td><td>Expropriation is listed as a disposal, notwithstanding that the owner had no choice in it.<\/td><\/tr>\n          <tr><td><strong>Land bought, parcelled within five years, sold off<\/strong><\/td><td class=\"no\">Different regime<\/td><td>Treated as commercial income rather than a value-increase gain, which changes the rules substantially.<\/td><\/tr>\n          <tr><td><strong>Several properties bought and sold year after year<\/strong><\/td><td class=\"no\">Different regime<\/td><td>Continuity, profit motive and commercial organisation can make this trading income. See the section below.<\/td><\/tr>\n        <\/tbody>\n      <\/table>\n    <\/div>\n  <\/div>\n<\/section>\n\n<!-- TRADING VS GAIN -->\n<section class=\"dks dkg\">\n  <div class=\"dkc\">\n    <div class=\"dk-body\" style=\"max-width:820px;margin:0 auto;\">\n      <span class=\"dkt\">The Line That Catches Investors<\/span>\n      <h2 class=\"dk-title\">When you stop being an owner and start being a trader<\/h2>\n      <p>Everything above assumes you are a private individual disposing of your own property. There is a point at which Turkish tax law stops seeing that and starts seeing a business, and once it does, the five-year rule and the annual exemption no longer help you. The Revenue Administration sets out three criteria for deciding which side of the line a seller falls on.<\/p>\n      <p><strong>Continuity of activity.<\/strong> If buying and selling property is carried on continuously, as an occupation, the earnings are commercial income. The most decisive indicator is simply the number of profit-producing transactions &mdash; whether several properties were sold within the same calendar year, or across consecutive calendar years one after another.<\/p>\n      <p><strong>The purpose of the sale.<\/strong> Where there is more than one transaction, the question becomes why. If the buying and selling is being done in order to make a profit, it is commercial. If the transactions were made without a commercial purpose, to meet a personal need, the gain is treated as a value-increase gain.<\/p>\n      <p><strong>The existence of a commercial organisation.<\/strong> Opening business premises, employing staff, registering with the trade registry and similar steps are taken as evidence that a commercial organisation exists. Where the organisation is not clear-cut, the Revenue Administration falls back on the first two criteria.<\/p>\n      <div class=\"dk-hbox\">\n        <strong>Why foreign owners should care.<\/strong> Buyers who acquire two or three units in the same development as an investment, then exit them over a couple of years, can drift across this line without ever intending to run a business. If that describes your plan, take advice on structure before the second sale rather than after it &mdash; including whether a company is the better vehicle.\n      <\/div>\n      <p>One further detail worth knowing: where the acquisition cost of a property cannot be established at all, it is not simply treated as zero. Under the Tax Procedure Law, a value determined by an appraisal commission is used instead, or for businesses keeping accounts, the value shown in the last balance sheet or inventory records. That is a safeguard, but relying on it is far worse than keeping your original purchase documentation.<\/p>\n    <\/div>\n  <\/div>\n<\/section>\n\n<!-- PRACTICAL -->\n<section class=\"dks\">\n  <div class=\"dkc\">\n    <div class=\"dk-body\" style=\"max-width:820px;margin:0 auto;\">\n      <span class=\"dkt\">Practical Notes<\/span>\n      <h2 class=\"dk-title\">What foreign sellers should put in place now<\/h2>\n      <p>The administrative side of this tax is straightforward, but it is unforgiving about evidence. Almost every dispute comes down to a seller being unable to prove what they paid, when they acquired, or what the sale cost them.<\/p>\n      <p><strong>Keep the acquisition file intact.<\/strong> The deed, the purchase contract, the payment records and any valuation obtained at the time all feed into the cost base. If you bought off-plan, keep the delivery minutes and the earliest utility bills as well, because they may move your acquisition date earlier and that can be worth more than any other single document in the file.<\/p>\n      <p><strong>Keep the disposal file too.<\/strong> Expenses borne by the seller and taxes and fees paid are deductible, but only with evidence. Agency commission, deed charges and the cost of any certificates obtained for the sale belong in this folder. Our guide to <a href=\"https:\/\/trupropertyturkey.com\/estate-agent-fees-turkey\/\">estate agent fees in Turkey<\/a> covers what is normal on the commission side, and <a href=\"https:\/\/trupropertyturkey.com\/yetki-belgesi-turkish-estate-agent-licence\/\">yetki belgesi<\/a> explains how to confirm your agent is licensed in the first place.<\/p>\n      <p><strong>Get a Turkish tax number and keep it active.<\/strong> You cannot file without one. Most foreign owners obtained one at purchase; if yours has lapsed or you have changed passport since, sort it out before the sale rather than during the filing window. See <a href=\"https:\/\/trupropertyturkey.com\/turkish-tax-number-for-foreigners\/\">getting a Turkish tax number<\/a>.<\/p>\n      <p><strong>Check whether you have other Turkish income.<\/strong> If you have been <a href=\"https:\/\/trupropertyturkey.com\/renting-out-property-in-turkey\/\">renting the property out<\/a>, that income has its own treatment and its own thresholds, and the two interact on the same annual return. Our overview of <a href=\"https:\/\/trupropertyturkey.com\/taxes-in-turkey-for-foreigners\/\">taxes in Turkey for foreigners<\/a> sets out how residency affects what you owe.<\/p>\n      <p><strong>Do not rely on the deed value.<\/strong> The figure declared on the title deed is not necessarily your cost base, and under-declaring a purchase price to save on transfer charges leaves you with a lower cost base and a larger taxable gain on exit. It is one of the ways a short-term saving becomes an expensive problem years later. The official value concept used for annual property tax is a different thing again, explained in our guide to <a href=\"https:\/\/trupropertyturkey.com\/rayic-bedel-turkey-property-tax-value\/\">rayi&ccedil; bedel<\/a>.<\/p>\n      <div class=\"dk-warn\">\n        <strong>This is general information, not tax advice.<\/strong> Turkish tax thresholds, exemption amounts and rate bands are revalued annually and the rules around them change. Confirm every current figure with the Revenue Administration or a licensed Turkish tax adviser before making a decision to sell.\n      <\/div>\n    <\/div>\n  <\/div>\n<\/section>\n\n<!-- CTA -->\n<div class=\"dk-cta-strip\">\n  <div class=\"dkc\">\n    <div class=\"dk-cta-in\">\n      <div>\n        <h3>Thinking about selling a Turkish property?<\/h3>\n        <p>We can tell you where you sit against the five-year line before you accept an offer, and introduce you to a licensed tax adviser for the numbers.<\/p>\n      <\/div>\n      <a href=\"https:\/\/trupropertyturkey.com\/contact\/\" class=\"dkbtn\">Speak to Our Team &rarr;<\/a>\n    <\/div>\n  <\/div>\n<\/div>\n\n<!-- FAQ -->\n<section class=\"dks\">\n  <div class=\"dkc dkct\">\n    <span class=\"dkt\">FAQ<\/span>\n    <h2 class=\"dk-title\">De&#287;er art&#305;&#351; kazanc&#305; &mdash; frequently asked questions<\/h2>\n    <p class=\"dk-sub\">The questions foreign owners ask most often about the five-year rule, indexation and filing.<\/p>\n  <\/div>\n  <div class=\"dkc\">\n    <div class=\"dk-faq-list\">\n      <div class=\"dk-faq-item\">\n        <div class=\"dk-faq-q\" onclick=\"dkFaq(this)\">What is deger artis kazanci in Turkish property?<span class=\"dk-faq-icon\">+<\/span><\/div>\n        <div class=\"dk-faq-a\">Deger artis kazanci is the Turkish income tax charge on the gain you make when you dispose of a property within five years of acquiring it. It sits in the Income Tax Law (Gelir Vergisi Kanunu) under the heading of other earnings and revenues, and it is assessed on the net gain rather than on the sale price. The Revenue Administration explains the charge in its guide on declaring income tax on property disposed of within five years. The key structural point is that it is a time-limited charge: once five full years have passed between acquisition and disposal, a sale by a private individual falls outside it entirely.<\/div>\n      <\/div>\n      <div class=\"dk-faq-item\">\n        <div class=\"dk-faq-q\" onclick=\"dkFaq(this)\">How is the five-year period counted?<span class=\"dk-faq-icon\">+<\/span><\/div>\n        <div class=\"dk-faq-a\">In calendar days, from the date of acquisition to the date of disposal. The Revenue Administration states expressly that calendar days are the basis for calculating the five-year period, so this is not a matter of counting tax years or calendar years. Acquisition normally means the date the property was registered in your name at the Land Registry, because under Article 705 of the Turkish Civil Code ownership of immovable property passes on registration. There is a recognised exception where a property was handed over for your actual use before registration, which commonly happens with housing cooperatives and public housing bodies; in that case the date you began actually using it can be treated as the acquisition date if you can evidence it with an allocation certificate, delivery minutes, or utility bills.<\/div>\n      <\/div>\n      <div class=\"dk-faq-item\">\n        <div class=\"dk-faq-q\" onclick=\"dkFaq(this)\">Do I pay this tax on a property I inherited?<span class=\"dk-faq-icon\">+<\/span><\/div>\n        <div class=\"dk-faq-a\">No. Property acquired without consideration, which in Turkish is described as ivazsiz and covers both inheritance and gift, is excluded from deger artis kazanci altogether. The Revenue Administration gives a worked example of exactly this: a taxpayer who inherited an apartment and sold it roughly two years later owed no deger artis kazanci, because the acquisition was by way of inheritance. Note that this is an exclusion from this particular charge, not from Turkish tax generally, as inheritance and gift transfers have their own separate tax. The five-year waiting period is simply irrelevant to inherited property for this purpose.<\/div>\n      <\/div>\n      <div class=\"dk-faq-item\">\n        <div class=\"dk-faq-q\" onclick=\"dkFaq(this)\">What is Yi-UFE indexation and why does it matter so much?<span class=\"dk-faq-icon\">+<\/span><\/div>\n        <div class=\"dk-faq-a\">It is the adjustment that stops you being taxed on inflation. Rather than comparing your raw purchase price with your raw sale price, the law lets you uplift the acquisition cost by the increase in the Domestic Producer Price Index published by the Turkish Statistical Institute, excluding the month in which the property is disposed of. There is one condition: indexation is only permitted where that index increase is 10 per cent or more. In a high-inflation environment this adjustment is usually the single largest item in the calculation, and in the Revenue Administration's own worked example it converted a three million lira purchase into an indexed cost base of roughly four and a half million lira.<\/div>\n      <\/div>\n      <div class=\"dk-faq-item\">\n        <div class=\"dk-faq-q\" onclick=\"dkFaq(this)\">How much of the gain is exempt?<span class=\"dk-faq-icon\">+<\/span><\/div>\n        <div class=\"dk-faq-a\">An annual exemption applies to the net gain, and the figure is reset each year. According to the Revenue Administration's published table of exemption amounts under the relevant article of the Income Tax Law, the exemption is 150,000 TL for 2026, set by General Communique Serial No. 332. The comparable figures were 120,000 TL for 2025 and 87,000 TL for 2024. The amount that applies is the one in force for the year in which the sale takes place, not the year in which you file. Because these figures are revalued annually, confirm the current year's amount before relying on it.<\/div>\n      <\/div>\n      <div class=\"dk-faq-item\">\n        <div class=\"dk-faq-q\" onclick=\"dkFaq(this)\">When do I have to declare and pay?<span class=\"dk-faq-icon\">+<\/span><\/div>\n        <div class=\"dk-faq-a\">The gain is reported on an annual income tax return filed in March of the year following the sale, and the tax is paid in two equal instalments, in March and in July. Turkey also operates a pre-filled return facility, the Hazir Beyan Sistemi, through which individuals can file this kind of declaration online. If your net gain after indexation and deductible selling costs falls below the exemption for that year, no return is required for it. The rate applied to the taxable balance is Turkey's progressive personal income tax tariff, whose bands are reset annually, so confirm the current bands with the Revenue Administration or a licensed adviser rather than relying on a figure quoted in an article.<\/div>\n      <\/div>\n    <\/div>\n  <\/div>\n<\/section>\n\n<!-- CONTACT -->\n<section class=\"dk-contact\" id=\"dk-contact\">\n  <div class=\"dkc\">\n    <div class=\"dk-contact-inner\">\n      <div>\n        <span style=\"display:inline-block;background:rgba(255,255,255,.15);color:#fff!important;font-size:.68rem;font-weight:700;letter-spacing:.14em;text-transform:uppercase;padding:5px 15px;border-radius:100px;margin-bottom:18px;\">Sell With Confidence<\/span>\n        <h2 style=\"font-family:'Playfair Display',serif;font-size:clamp(1.5rem,4vw,2.1rem);color:#fff!important;margin-bottom:10px;line-height:1.2;\">Know the tax position before you accept an offer<\/h2>\n        <p style=\"color:rgba(255,255,255,.72)!important;font-size:.93rem;line-height:1.75;margin-bottom:24px;\">Tell us when you acquired and what you are being offered, and we will set out where you stand against the five-year rule, what documentation you will need, and whether waiting changes the picture. We work with licensed Turkish conveyancers and tax advisers.<\/p>\n        <div class=\"dk-contact-meta\">\n          <div class=\"dk-ci\"><span>&#128220;<\/span><span class=\"dk-ci-text\"><strong style=\"color:#fff!important;display:block;margin-bottom:2px;\">Selling &amp; Conveyancing<\/strong><a href=\"https:\/\/trupropertyturkey.com\/selling-property-in-turkey\/\">Selling property in Turkey &rarr;<\/a><\/span><\/div>\n          <div class=\"dk-ci\"><span>&#128200;<\/span><span class=\"dk-ci-text\"><strong style=\"color:#fff!important;display:block;margin-bottom:2px;\">Owner Tax Guides<\/strong><a href=\"https:\/\/trupropertyturkey.com\/turkey-property-guides\/\">All Turkey property guides &rarr;<\/a><\/span><\/div>\n          <div class=\"dk-ci\"><span>&#127758;<\/span><span class=\"dk-ci-text\"><strong style=\"color:#fff!important;display:block;margin-bottom:2px;\">Offices<\/strong><span>Dubai &middot; Istanbul &middot; Moscow<\/span><\/span><\/div>\n        <\/div>\n        <div style=\"margin-top:24px;\">\n          <a href=\"https:\/\/trupropertyturkey.com\/contact\/\" class=\"dkbg\">Get in Touch &rarr;<\/a>\n        <\/div>\n      <\/div>\n      <div class=\"dk-form-wrap\">\n        <iframe aria-label=\"Contact Us\" frameborder=\"0\" style=\"height:520px;width:100%;border:none;display:block;\" data-src=\"https:\/\/forms.zohopublic.com\/elchintru1\/form\/ContactUs\/formperma\/_DensyNXfgDItjE-TsZ92uQERcSIhTnizr-QPf3wrBk\" src=\"data:image\/svg+xml;base64,PHN2ZyB3aWR0aD0iMSIgaGVpZ2h0PSIxIiB4bWxucz0iaHR0cDovL3d3dy53My5vcmcvMjAwMC9zdmciPjwvc3ZnPg==\" class=\"lazyload\" data-load-mode=\"0\"><\/iframe>\n      <\/div>\n    <\/div>\n  <\/div>\n<\/section>\n\n<div class=\"dk-footer-strip\">\n  &copy; 2026 TruProperty Turkey &middot; Dubai &middot; Istanbul &middot; Moscow<br>\n  <a href=\"https:\/\/trupropertyturkey.com\/turkey-property-guides\/\">Property Guides<\/a> &middot; <a href=\"https:\/\/trupropertyturkey.com\/selling-property-in-turkey\/\">Selling in Turkey<\/a> &middot; <a href=\"https:\/\/trupropertyturkey.com\/contact\/\">Contact<\/a>\n<\/div>\n\n<\/div>\n\n<script type=\"application\/ld+json\">\n{\n  \"@context\": \"https:\/\/schema.org\",\n  \"@type\": \"FAQPage\",\n  \"@id\": \"https:\/\/trupropertyturkey.com\/deger-artis-kazanci-turkey-property-capital-gains\/#faq\",\n  \"url\": \"https:\/\/trupropertyturkey.com\/deger-artis-kazanci-turkey-property-capital-gains\/\",\n  \"name\": \"Deger Artis Kazanci in Turkey - Frequently Asked Questions\",\n  \"mainEntity\": [\n    {\n      \"@type\": \"Question\",\n      \"name\": \"What is deger artis kazanci in Turkish property?\",\n      \"acceptedAnswer\": {\n        \"@type\": \"Answer\",\n        \"text\": \"Deger artis kazanci is the Turkish income tax charge on the gain you make when you dispose of a property within five years of acquiring it. It sits in the Income Tax Law (Gelir Vergisi Kanunu) under the heading of other earnings and revenues, and it is assessed on the net gain rather than on the sale price. The Revenue Administration explains the charge in its guide on declaring income tax on property disposed of within five years. The key structural point is that it is a time-limited charge: once five full years have passed between acquisition and disposal, a sale by a private individual falls outside it entirely.\"\n      }\n    },\n    {\n      \"@type\": \"Question\",\n      \"name\": \"How is the five-year period counted?\",\n      \"acceptedAnswer\": {\n        \"@type\": \"Answer\",\n        \"text\": \"In calendar days, from the date of acquisition to the date of disposal. The Revenue Administration states expressly that calendar days are the basis for calculating the five-year period, so this is not a matter of counting tax years or calendar years. Acquisition normally means the date the property was registered in your name at the Land Registry, because under Article 705 of the Turkish Civil Code ownership of immovable property passes on registration. There is a recognised exception where a property was handed over for your actual use before registration, which commonly happens with housing cooperatives and public housing bodies; in that case the date you began actually using it can be treated as the acquisition date if you can evidence it with an allocation certificate, delivery minutes, or utility bills.\"\n      }\n    },\n    {\n      \"@type\": \"Question\",\n      \"name\": \"Do I pay this tax on a property I inherited?\",\n      \"acceptedAnswer\": {\n        \"@type\": \"Answer\",\n        \"text\": \"No. Property acquired without consideration, which in Turkish is described as ivazsiz and covers both inheritance and gift, is excluded from deger artis kazanci altogether. The Revenue Administration gives a worked example of exactly this: a taxpayer who inherited an apartment and sold it roughly two years later owed no deger artis kazanci, because the acquisition was by way of inheritance. Note that this is an exclusion from this particular charge, not from Turkish tax generally, as inheritance and gift transfers have their own separate tax. The five-year waiting period is simply irrelevant to inherited property for this purpose.\"\n      }\n    },\n    {\n      \"@type\": \"Question\",\n      \"name\": \"What is Yi-UFE indexation and why does it matter so much?\",\n      \"acceptedAnswer\": {\n        \"@type\": \"Answer\",\n        \"text\": \"It is the adjustment that stops you being taxed on inflation. Rather than comparing your raw purchase price with your raw sale price, the law lets you uplift the acquisition cost by the increase in the Domestic Producer Price Index published by the Turkish Statistical Institute, excluding the month in which the property is disposed of. There is one condition: indexation is only permitted where that index increase is 10 per cent or more. In a high-inflation environment this adjustment is usually the single largest item in the calculation, and in the Revenue Administration's own worked example it converted a three million lira purchase into an indexed cost base of roughly four and a half million lira.\"\n      }\n    },\n    {\n      \"@type\": \"Question\",\n      \"name\": \"How much of the gain is exempt?\",\n      \"acceptedAnswer\": {\n        \"@type\": \"Answer\",\n        \"text\": \"An annual exemption applies to the net gain, and the figure is reset each year. According to the Revenue Administration's published table of exemption amounts under the relevant article of the Income Tax Law, the exemption is 150,000 TL for 2026, set by General Communique Serial No. 332. The comparable figures were 120,000 TL for 2025 and 87,000 TL for 2024. The amount that applies is the one in force for the year in which the sale takes place, not the year in which you file. Because these figures are revalued annually, confirm the current year's amount before relying on it.\"\n      }\n    },\n    {\n      \"@type\": \"Question\",\n      \"name\": \"When do I have to declare and pay?\",\n      \"acceptedAnswer\": {\n        \"@type\": \"Answer\",\n        \"text\": \"The gain is reported on an annual income tax return filed in March of the year following the sale, and the tax is paid in two equal instalments, in March and in July. Turkey also operates a pre-filled return facility, the Hazir Beyan Sistemi, through which individuals can file this kind of declaration online. If your net gain after indexation and deductible selling costs falls below the exemption for that year, no return is required for it. The rate applied to the taxable balance is Turkey's progressive personal income tax tariff, whose bands are reset annually, so confirm the current bands with the Revenue Administration or a licensed adviser rather than relying on a figure quoted in an article.\"\n      }\n    }\n  ]\n}\n<\/script>\n\n<script>\nfunction dkFaq(el){var item=el.parentElement;var wasOpen=item.classList.contains('dk-open');document.querySelectorAll('.dk-faq-item.dk-open').forEach(function(i){i.classList.remove('dk-open');});if(!wasOpen)item.classList.add('dk-open');}\n(function(){function init(){var w=document.querySelector('.dk');if(!w)return;var e=w.parentElement;while(e&&e!==document.documentElement){e.style.setProperty('padding-left','0px','important');e.style.setProperty('padding-right','0px','important');e.style.setProperty('padding-top','0px','important');e.style.setProperty('overflow','visible','important');e.style.setProperty('max-width','none','important');e=e.parentElement;}['.post-header-wrap','.post-thumbnail-wrap'].forEach(function(s){var el=document.querySelector(s);if(el)el.style.setProperty('display','none','important');});document.body.style.setProperty('overflow-x','hidden','important');}document.readyState==='loading'?document.addEventListener('DOMContentLoaded',init):init();})();\n<\/script>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>Sell a Turkish property within five years and the gain is taxable. How the five-year rule, Y\u0130-\u00dcFE indexation and the annual exemption actually work.<\/p>","protected":false},"author":3,"featured_media":17627,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"inline_featured_image":false,"_joinchat":[],"footnotes":""},"categories":[140],"tags":[],"class_list":["post-46937","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog"],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v27.6 (Yoast SEO v28.2) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title>De\u011fer Art\u0131\u015f Kazanc\u0131: Turkey Property Capital Gains<\/title>\n<meta name=\"description\" content=\"De\u011fer art\u0131\u015f kazanc\u0131 is Turkey&#039;s tax on selling property within five years. 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