Crypto Tax in Türkiye: Is There One in 2026?

No. As of 27 October 2026, no provision in force imposes a transaction tax or a withholding specifically on buying, selling or transferring crypto assets. The March 2026 bill planned to add crypto assets to Article 70 of the Income Tax Law, to extend repeated Article 80 of that law to disposals of crypto assets and to insert a new repeated Article 94 on their taxation; none of these amendments was made (tbmm.gov.tr).

Three checks support that conclusion. First, Law No. 7577, the text the bill became, has 15 articles and none of them mentions crypto assets (resmigazete.gov.tr). Second, later laws reviewed for this guide, including Law No. 7582 of 21 May 2026, which amends several tax laws, and Law No. 7596, published on 27 October 2026, do not mention crypto assets either. Third, the Revenue Administration's February 2026 guide on taxing other gains and income, written for income earned in 2025, contains no reference to crypto assets (gib.gov.tr).

No. The main crypto legislation is Law No. 7518, adopted on 26 June 2024 and published in the Official Gazette on 2 July 2024, issue 32590 (resmigazete.gov.tr). It added a definition of crypto asset and rules for crypto asset service providers to the Capital Markets Law, and made permission compulsory before such providers are set up and start operating.

That framework governs how platforms are established, supervised and sanctioned. It does not tax trades or transfers and puts no tax duty on investors. One financial duty does fall on platforms: each year they pay 1% of the previous year's revenue, excluding interest income, to the Capital Markets Board of Türkiye and another 1% to the budget of the Scientific and Technological Research Council of Türkiye. That is not a per-trade tax, and a platform's authorisation settles no tax question.

Bill No. 2/3560 was submitted to the Speaker's Office of the Grand National Assembly of Türkiye on 2 March 2026; its crypto provisions sat in Articles 1, 3, 4 and 5. Parliament's Plan and Budget Committee adopted the bill on 4 March 2026 (tbmm.gov.tr). Its main crypto proposals, none of which came into force, were:

• Crypto asset transaction tax: sales and transfers carried out or brokered by crypto asset service providers would be taxed at three in ten thousand (0.03%) of the sale amount or of the market value at the time of transfer. The taxpayer would be the service provider.
• Withholding: platforms under the Capital Markets Law would withhold 10% on gains and income for each calendar quarter, with the purchase cost set on a first-in, first-out basis.
• Annual return: income from transactions outside those platforms would be declared on the annual income tax return, and crypto losses could be offset only against crypto gains.
• Value added tax: deliveries of crypto assets covered by the transaction tax would be exempt from value added tax.
• Timing and powers: the articles would take effect at the start of the second month after publication, and the President could lower the transaction tax rate to zero or raise it up to five times.

According to the plenary record of the Grand National Assembly, motions accepted on 26 March 2026 removed Articles 1, 3, 4 and 5, the crypto articles, from the bill (tbmm.gov.tr). Parliament adopted the remaining text on 2 April 2026, and it was published as Law No. 7577 Amending Certain Laws in the Official Gazette of 17 April 2026, issue 33227 (resmigazete.gov.tr).

The published law's 15 articles deal with subjects such as advertising expenses for games of chance and betting, value added tax exemptions, special consumption tax, social insurance and paid military service. None of them mentions crypto assets, which shows that the crypto tax provisions of the bill did not become law.

With no crypto-specific provision in force, the question becomes how general tax rules apply to a person's own situation, and this guide does not answer it. The official sources reviewed contained no general statement from the Revenue Administration on which income category an individual's crypto trading gains fall into, and its February 2026 guide on other gains and income does not mention crypto assets.

One private ruling published by the Revenue Administration, dated 9 August 2022, does touch on crypto. It treated the fee income of a taxpayer who arranged bitcoin purchases for a person resident abroad as commercial income to be declared on the annual return (gib.gov.tr). A private ruling answers the applicant's own case; this one concerns a brokering service and is not a general rule for people who buy and sell crypto assets on their own account.

The bill's explanatory text named legal certainty as its aim: crypto assets were to be defined in the Income Tax Law, and gains from disposing of them brought under capital gains (tbmm.gov.tr). Because that change was not made, individual cases are assessed one by one under the general rules.

Three official sites cover legal changes. Bills, committee reports and the plenary agenda appear on tbmm.gov.tr; adopted laws appear in the Official Gazette at resmigazete.gov.tr; the Revenue Administration's guides, announcements and private rulings appear on gib.gov.tr. A law's effective date is written in its own text, and a date mentioned while a bill is still under debate binds no one.

Bills at committee stage need watching too. Where sources disagree, the text of the law published in the Official Gazette prevails.

No; a price on the site is not a tax base. Lzzo.com shows crypto prices in US dollars with the observation time, and a value in Turkish lira is the dollar price multiplied by the USD/TRY rate. The price that counts for a purchase or a sale is the one executed on the platform where the trade took place, and it can differ from the page value because of fees and spreads.

If a calculation is needed, the record that matters is the platform's trade history: date, quantity, price and fees. Lzzo.com data is for general information and comparison only.