Sellers
Taxes Payable When You Sell Property
The title deed fee, capital gains and the five-year rule. An itemised explanation and a calculator, so you can see the tax bill before you sell.
Selling a home brings two separate items: the deed fee, payable on every sale, and capital gains tax, which arises only in particular circumstances. The two should not be confused — one is a transaction fee, the other a tax on gain.
The deed fee
%4
Title deed fee — total rate
5 August 2026 valid as at
%2
Title deed fee — seller's share
5 August 2026 valid as at
%2
Title deed fee — buyer's share
5 August 2026 valid as at
The fee is calculated on the sale price and is shared equally between buyer and seller by law. In practice the whole of it is often left to the buyer; that is a matter for the parties, but the liability rests on both under the statute.
Declaring the fee on less than the true sale price attracts a penalty for tax loss and default interest. It also works against the seller in the capital gains calculation.
Capital gains and the five-year rule
5 yıl
Holding period for the capital gains exemption
5 August 2026 valid as at
If you sell after five full years from the date you acquired the property, the gain is not subject to income tax. If you sell before the five years are up, the difference between the purchase and sale prices is treated as a gain and taxed under the income tax scale.
- The purchase price is indexed to the domestic producer price index up to the month before the sale — the part of the gain due to inflation is not taxed.
- The deed fee, agency commission and other costs of the sale are added to the cost base and deducted from the taxable amount.
- The annual exemption is deducted from what remains; anything left is taxed under the income tax scale.
- No capital gain arises on the sale of property acquired by inheritance or gift.
When is the return filed?
The annual income tax return is filed in March of the year following the sale. The tax is paid in two equal instalments, in March and July.
Calculate the cost of selling
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The calculation follows the 2026 income tax schedule and is an estimate. Confirm the producer price indexation and the exempt amount with your accountant.
Estimated
418.000 ₺
capital gains tax
The questions we hear most
- If I wait five years, do I pay no tax at all?
- No capital gains tax arises. The deed fee, however, is payable on every sale regardless of how long the property was held.
- When do the five years start?
- From the date of registration at the land registry. For property still under construction, registration follows the occupancy permit, so the period generally runs from registration rather than from the contract date.
- I sold at a loss — must I still file?
- No gain arises where the indexed cost exceeds the sale price. It is still right to document the calculation and to declare it where required.
- Do I pay tax if I sell a property I inherited?
- No capital gain arises on the disposal of property acquired by inheritance or gift. Inheritance and transfer tax is a separate liability.
The information on this page is for general guidance and does not constitute legal or financial advice. The legislation may change; consult your accountant or lawyer before acting.