Gains arising from the disposal of goods and rights have been recognized as value increase gain. The statement of disposal refers to the sale of goods and rights, transfer and assignment in exchange for an equivalent, exchange, expropriation, nationalization, and placing as capital in trading companies.
The gains arising from the disposal of rights registered as real estate are taxed as an increase in value gain (4 years for those acquired before 01.01.2007). In accordance with these provisions, the proceeds obtained from the disposal of the real estate acquired without prejudice and the gains arising from the disposal of the real estate after being held for more than 5 years starting from the date of acquisition are not taxed.
In the determination of the gain arising from the disposal of real estates, cost value indexing can be made (For indexing, the increase rate must be 10% or more) and for the year 2019, it benefits from an exception of TL 14,800.
Acquisition of real estates is done with registration of title deeds. However, in some special cases where the real estate is left to the actual use of the owner before the date of registration of the title deed, the date of actual use is accepted instead of the date of registration to the title deed.
The tax tariff to be applied for the 2019 calendar year is as follows;
Up to 18.000 TL
2.700 TL for the 18.000 TL of the 40.000 TL, more
7.100 TL for the 40.000 TL of the 98.000 TL, (TL 7.100 for 40.000 TL of 148.000 TL in wage income), more
22,760 TL for 98,000 TL of more than 98,000 TL, (36,260 TL for 148,000 TL of more than 148,000 TL in wage income), more