Home / Practical Guide / Exemption for Occasional Gains
ExemptionsExemption for Occasional Gains
TRY 350,000 of occasional gains earned in 2026 is exempt from income tax.
Under Article 82 of the Income Tax Law, occasional gains up to a certain amount in a calendar year are exempt from income tax. The exemption does not apply to certain occasional gains, such as those from the liquidation of a business.
| Year | Exempt amount (TRY) |
|---|---|
| 2026 | 350,000 |
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.