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ExemptionsExemption for Capital Gains
TRY 150,000 of capital gains earned in 2026 is exempt from income tax.
A certain amount of capital gains under repeated Article 80 of the Income Tax Law is exempt from income tax. The exemption does not apply to gains from the disposal of securities and other capital market instruments.
| Year | Exempt amount (TRY) |
|---|---|
| 2026 | 150,000 |
Source: Income Tax General Communiqué Serial No. 332 (OG 31.12.2025).
Last updated: October 22, 2026. This page is for information only; please check the current legislation before acting.