# Capital Gains Calculator (2026)

Page: https://atabekmusavirlik.com/en/hesaplama-araclari/deger-artis-kazanci

Compute capital gains on property and rights: PPI indexation is applied automatically and the 2026 exemption is deducted.

**In short.** Capital gain = sale price − indexed acquisition cost − selling expenses. For 2026 the exemption for real estate and rights is TRY 150,000.00; the excess is taxed on the progressive tariff. For real estate, no capital gain arises on a sale made more than five years after acquisition.

**How the calculation works**

1. **Check the holding period** — For real estate, a holding period beyond five years takes the gain out of scope. Assets acquired without consideration (inheritance or gift) are treated separately.
2. **Index the acquisition cost** — The acquisition cost may be uplifted by the domestic producer price index up to the month preceding disposal, provided the increase is at least 10%.
3. **Deduct selling expenses** — Costs directly related to the sale — title deed fees, agency commission, advertising — reduce the gain.
4. **Apply the exemption** — The annual exemption is deducted for real estate and rights. It does not apply to gains on securities.
5. **Apply the tariff to the remainder** — The remaining base is taxed on the progressive tariff for non-employment income and declared in March of the following year.

Capital gain is the difference between the acquisition (purchase) cost and the disposal (sale) price of a property or certain rights (Income Tax Law, repeated art. 80). For real estate, a sale within 5 years of acquisition is taxable; after 5 years no capital gains tax arises.

To prevent inflation from inflating the gain, the purchase cost is indexed by PPI (Yİ-ÜFE, domestic producer price index). Indexation applies only if the index increase is 10% or more. This tool computes the indexation rate automatically from your purchase and sale dates using the TÜİK PPI table (based on the month before acquisition and before sale).

After deducting the indexed cost and selling expenses to find the gain, the 2026 exemption of ₺150,000 (Communiqué No. 332; for property and rights) is applied. The remaining base is subject to the progressive income tax schedule. This exemption does not apply to securities (e.g. shares); work with your accountant for the declaration.

**Frequently asked questions**

- **Q: When is a property sale subject to capital gains tax?**
  A: If the property is sold within 5 years of acquisition, a taxable capital gain arises. Sales after 5 years are not subject to this tax (inheritance/gift acquisitions are assessed separately).
- **Q: How is PPI indexation applied?**
  A: The purchase cost is uplifted by the ratio of PPI indices for the month before sale and before purchase. But if that increase is below 10%, no indexation is applied and the cost stays as is.
- **Q: What is the 2026 capital gains exemption?**
  A: For 2026, the exemption for capital gains on property and rights is ₺150,000. The portion above the exemption is subject to income tax. It does not apply to securities gains.


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## One-to-one consultation and appointments

The guides and calculators are general; the outcome depends on the taxpayer's situation (line of business, turnover, company type, headcount, current bookkeeping). A situation-specific assessment is made one-to-one — in person at the office in 5. Levent, İstanbul, or by phone/WhatsApp and online appointment.

**How to get in touch**

- In person at the office (by appointment): 5. Levent Mah., 15 Temmuz Şehitler Cad., No:10/11 C3 Blok D:4, Eyüp / İstanbul — https://maps.app.goo.gl/ztrbjXhJWG3UVZ9y9
- Phone / WhatsApp: 0532 525 81 34 (+905325258134)
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- Service area: İstanbul (in person at the office); Türkiye-wide when working remotely.

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Informational only; not a substitute for professional advice. Verify current rates with the Turkish Revenue Administration (GİB) and SSI (SGK).