Crypto Tax in Türkiye

A structured summary of how individual crypto taxation works in Türkiye — the tax regime, headline rate, accepted cost-basis methods, exemptions and anti-avoidance rules.

General information generated from our jurisdiction dataset, not tax advice. Rules change — verify with a local professional.

Individual crypto tax — Türkiye

General Information

Default Framework

IFRS

Crypto Classification

Intangible Asset, Inventory

Tax Year

Calendar Year (M12)

Functional Currency

TRY

FX Source (Reporting)

TCMB

FX Source (Tax)

GIB

Transaction Rate

Daily Spot

Hyperinflationary

✓ Yes

Individual Tax — Regime

Tax Regime

Unclear/Banned

No specific crypto tax law. Crypto trading banned for payments (TCMB 2021). Tax treatment of gains unclear. Proposed legislation repeatedly stalled.

Tax Rate

Unclear. No specific regime enacted.

Individual Tax — Cost Basis

Measurement Basis

UNCLEAR

Cost Method

FIFO

Method Electable

✓ Yes

Permitted Methods

FIFO, WAVG

Country Override

Standard

Individual Tax — Exemptions

CGT Exempt

✗ No

Holding Period

—

HP Benefit

—

Annual Exemption

—

Threshold Exemption

—

Individual Tax — Anti-Avoidance

Wash Sale

✗ Off

Same-Day Rule

✗ No

Superficial Loss

✗ No

Loss Restriction

Unrestricted

Loss Carryforward

Unlimited

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Is crypto taxed for individuals in Türkiye?

Türkiye applies a Unclear/Banned treatment to individual crypto. The table above shows the headline rate, cost-basis method and any exemptions.

Which cost-basis method does Türkiye use?

See the cost-basis section above for the default method and the alternatives Türkiye permits for individuals.

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