Turkey Capital Gains Tax
Detailed capital gains tax rates and rules for Turkey in 2026.
Capital GainsTRY
Capital gains for individuals are generally included in taxable income and subject to the progressive income tax rates up to 40%. However, gains from the sale of real estate held for more than 5 years are fully exempt. Gains on securities may be subject to withholding tax or exempt depending on the type and acquisition date. For corporations, capital gains are included in taxable income at the standard 25% rate, with a 75% exemption available for shares held more than 2 years.
Standard Rate
40%
Exemptions
- Gains on the sale of real estate held for more than 5 years by individuals are exempt
- Capital gains on listed securities acquired before 2006 may be exempt depending on acquisition date
- Partial exemption (up to an annually adjusted amount) for individuals on property gains
- Corporate gains on shares held for more than 2 years are 75% exempt
How Turkey Capital Gains compares
Turkey’s capital gains tax rate of 40% is the 2nd highest of 203 countries TaxAtlas tracks, above the global average of 13.8% and Asia’s regional average of 13.9%.
Turkey
40%
Asia average
13.9%
Global average
13.8%
