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Which sales are covered?
A property acquired for consideration and sold within five years may fall within the capital-gains rules. Inheritances and gifts follow different rules, while sales that are a commercial activity are outside this personal estimate.
How is the gain determined?
The indexed acquisition cost and eligible documented expenses are deducted from the sale amount when the legal conditions are met. The annual exemption and the income-tax tariff for the relevant year are then considered.
What should you prepare?
Keep the purchase and sale dates, transaction amounts, title-deed records and expense documents. Entering an expense in the calculator does not by itself make it tax-deductible.
How should the result be used?
This is a preliminary estimate. Exemptions and tax bands change by year, so use the relevant Revenue Administration guidance and your records before filing. The gain is not the same as the tax payable.
Example
Example method: with a sale amount of TRY 5,000,000, an indexed acquisition cost of TRY 4,000,000 and eligible expenses of TRY 100,000, the gain before exemption is TRY 900,000. This is not the tax payable and assumes no particular year.