When is capital gains tax due on the sale of a home?

According to the guidance of the Revenue Administration, the gain arising from the disposal of real estate acquired for consideration within five years starting from the date of acquisition can be evaluated within the scope of capital gains. Sales outside the five-year period are generally not taxed under this head; Transactions that constitute commercial activities are subject to separate rules.

The same rule does not automatically apply to gratuitous acquisitions such as inheritance or donation. Determining the acquisition date becomes especially important in cases such as new independent sections purchased in exchange for flats, change of type, cooperative or actual delivery. Therefore, the decision should not be made solely by looking at the date of the old land or the first contract.

Key distinctionThe five-year period does not begin on the purchase-contract date in every case.

The general rule is the date of title deed registration; Situations such as actual use before title deed, acquisition in exchange for flats and gratuitous acquisition are evaluated separately in the official guide.

Acquisition of real estate is generally completed by registration in the land registry. If the property was delivered ready for actual use before registration and this can be proved with a delivery report, allocation certificate or utility subscription documents, the date of actual use may be taken into account. An unsupported claim of early delivery is not sufficient; documentary evidence is required.

Registration of independent sections purchased as a result of building a building on the land or giving the land in exchange for flats may create a new acquisition date. While preparing the sales plan, the old title deed, new independent section registration, delivery minutes and invoices should be collected in the same chronology.

Capital gain cannot be found by simply subtracting the initial purchase price from the sales price. In the Revenue Administration statements, it is stated that the cost price can be indexed with the D-PPI increase when the conditions are met; It is stated that the disposal expenses remaining on the seller and the taxes and duties paid may also be taken into account in the calculation. For indexation, the increase must be 10 percent or more.

The effect of renovation costs, the quality of the invoices and the deductibility of each expense must be assessed against actual documents. Do not inflate the purchase price, title-deed fee, sale expenses or capital improvements with undocumented estimates. A provisional calculation with a financial adviser before the sale makes the offer’s likely net result clearer.

The Revenue Administration’s 2026 guide states that the capital-gains exemption for the 2026 calendar year is TRY 150,000. This annual exemption is deducted from the calculated net gain, not from the sale price. A gain falling below the exemption and a sale falling outside the five-year period are legally distinct situations.

The income subject to declaration is generally declared in the declaration period following the year of sale. If the sale is made in 2026, the current declaration calendar, tariff and system descriptions must be re-verified through the Revenue Administration channels in the following year. If there is the possibility of more than one type of income, narrow liability or commercial activity, the standard example should not be satisfied.

• 2026 capital gains exception: 150,000 TL
• The exception applies to the net profit, not the sales price
• The declaration is generally made in the period following the year of sale
• The tax amount may vary depending on the annual income tax tariff and other income
• If it is a commercial income, five years and the exception framework will not be sufficient

The important figure for the seller is not only the price written on the title deed, but also the net amount that will remain after loan closing, brokerage, title deed expenses, moving and possible taxes. Leaving the tax calculation until after the sale is completed can make a significant difference between the expected cash and the actual cash.

Before the sale, acquisition documents, cost invoices, payment records, title deed fees and bid expenses should be collected in a single file. The price strategy does not replace these documents; However, it allows evaluating the net result calculated with documents, together with the market value and sales calendar.

• Verify acquisition and actual delivery date, if applicable
• Classify purchase price and cost documents
• Check PPI indexing condition
• Update exception and declaration calendar in sales year
• Show listing price, bargaining margin and net sales revenue separately