Değer artış kazancı is the tax an individual pays in Turkey on the profit from selling property within five years of buying it. If the home has been owned for more than five years, a sale by an individual is generally not subject to this tax.
When the tax applies
The five years run from the date ownership was registered on the title deed to the date of sale. What counts is how long you have owned the property, not how long you have lived in it. Turkish citizens and foreigners are treated the same way.
After five years of ownership, an individual normally pays nothing on the sale. The exception is when selling counts as a business activity, for example regularly buying and reselling property, in which case different rules apply.
How the taxable gain is worked out
- Start with the sale price and the purchase price shown in the documents.
- The purchase price is indexed to the domestic producer price index (Yİ-ÜFE) if it has risen by 10% or more during the ownership period.
- An exempt amount is deducted from the gain — 150,000 ₺ in 2026.
- The remainder is taxed at progressive income tax rates.
The practical lesson: if an understated price was declared at the land registry when you bought, a sale within five years will show a larger gain and a larger tax bill. Understating also carries a direct risk: since 2026 the penalty for underpaying the title deed fee is 100% of the shortfall.
Filing and payment
The tax is not deducted at the land registry; the seller declares it. You file an annual income tax return in March of the year after the sale and pay within the deadlines set by the tax office. You will need a Turkish tax number. If you live abroad, it is usually easier to have an accountant (mali müşavir) file for you.
Common mistakes
- Assuming the tax does not apply to foreigners. It does, on the same basis.
- Not filing because you expect the tax to be withheld on completion. The land registry does not withhold it.
- Relying on last year's figures. The exempt amount and the method are reviewed regularly, so check with an accountant before selling.
- Losing the purchase paperwork. Without it, proving the purchase price and date becomes difficult.
How we help
When you sell your property with us, we flag early on whether the sale is likely to fall within the tax and put you in touch with accountants who can calculate and file it. Rules change, so the final figure should always be confirmed by a specialist. For other costs, see our guide to property taxes in Turkey.