The exemption for gains on property sold within 5 years of purchase is TRY 150,000 for 2026 income, up from TRY 120,000 (Income Tax General Communiqué No. 332, Official Gazette No. 32124 of December 31, 2025). After 5 years of ownership the gain is not taxed.
What this changes in the calculation
The exemption threshold on a sale within 5 years rises from TRY 120,000 to TRY 150,000.
Presidential Decision No. 11444 (Official Gazette No. 33286, June 20, 2026) extended to December 31, 2026 the 0% rate on government bonds, treasury bills and lease certificates bought from July 1, 2026. There is no decision for 2027 yet.
What this changes in the calculation
Tax on Turkish government bond income was 10%; it is 0% until December 31, 2026 and returns to 10% in 2027 unless extended.
Decision No. 11734 (RG September 5, 2026) raised the withholding on money market funds 0 → 10%, but according to KPMG it applies to capital companies, not individuals.