Property sale tax
Turkey property sale tax (capital gains) calculator
Enter your purchase and sale details to see an estimate based on the 5-year rule, PPI indexation, the annual exemption and the income tax brackets.
This calculator is for general information only and is not tax, legal or financial advice. Results are estimates based on published index values and the rates in force; the official GİB tool may use an older index table, and the tax actually assessed is determined by the tax office on your declaration. Sinan İnce Gayrimenkul and buybestvilla.com accept no liability for any decision, loss or discrepancy arising from the use of these results. Please confirm with a certified accountant (mali müşavir) or the tax office before acting. PPI data up to October 2026.
How the calculation works
- The 5-year ruleIf you sell a property within 5 years of the title deed date, the gain is taxable as a value increase gain. Sales after 5 years are not subject to this tax (Income Tax Law, additional art. 80).
- The cost is indexed to PPIYour purchase cost is increased by the rise in the domestic producer price index (Yİ-ÜFE, TurkStat) between the month before purchase and the month before sale, but only if that rise is 10% or more (additional art. 81). The sale month is not counted.
- Selling costs are deductedCosts of the sale that stay with the seller, and taxes and fees paid, are deducted from the gain. Costs paid at purchase, such as the title deed fee, are added to the cost.
- Annual exemptionUp to 120,000 ₺ (2025) / 150,000 ₺ (2026) of value increase gains in a calendar year is exempt. It applies once a year, to the total of all sales that year.
- Income tax bracketsWhat remains after the exemption is taxed at the annual income tax brackets (15% to 40%). If you have other income that year, the brackets apply on top of it.
Frequently asked questions
Do foreign owners pay this tax too?
Yes. The rules on gains from selling property in Türkiye apply to foreign owners as well, and the gain is declared in Türkiye.
What if the property was inherited or received as a gift?
Property acquired without consideration is outside this tax, although inheritance and transfer taxes and fees may apply at transfer. This calculator is only for property bought for a price.
Do I pay tax if I sell after five years?
No. A sale after 5 years from the title deed date does not give rise to this tax. The period is counted from the title deed date.
Is the calculated tax exact?
No, it is an estimate. Index values come from TurkStat monthly data and the amounts from the notices the Revenue Administration publishes each year; ask a tax advisor for an exact figure.
When do I pay property sale tax in Türkiye?
The gain is declared on the annual income tax return filed in March of the year after the sale. The tax is then paid in two equal instalments, in March and July. Check the current dates with a tax advisor.
What happens if I do not pay the tax?
Unpaid or undeclared tax can bring late-payment interest and a tax-loss penalty. Declaring on time is the safest route, and a tax advisor can tell you what applies if a deadline has already passed.
What percentage is the property sale tax?
There is no single rate. After indexation and the annual exemption, the gain is taxed with the progressive income tax brackets, which run from 15% to 40%. The calculator applies the brackets for you.
How do I pay and declare it?
You file the return through the Revenue Administration's online system or a tax office, then pay by bank, the online tax office or a tax office cashier. A tax advisor can prepare the return.
Do foreigners pay the same tax when selling property in Türkiye?
The gain from selling property located in Türkiye is Turkish-source income, and the same 5-year rule applies to foreign owners. Ask a tax advisor whether a tax treaty or your residence status changes anything.
Which costs can I deduct from the gain?
Purchase costs such as title deed tax and agent fees, and selling costs, can be entered in the calculator. If the indexed purchase cost is higher than the sale price there is no taxable gain.
Basis: Income Tax Law No. 193, additional articles 80 and 81 and article 103. 2025 and 2026 amounts from Income Tax General Communiqués No. 329 and 332; indexes from TurkStat Yİ-ÜFE (2003=100).
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