2025 crypto tax draft: withholding + capital gains double layer.
Withholding
- 0.05-0.5% on stock exchange transaction.
- Applicable for conversion to TL.
Capital gain
- 15-25% on profit.
- Annual declaration + early payment.
Transition
- Exemption for positions before 2024 (in draft).
- Full tax on new purchases.
Frequently asked
Retroactive risk?
Low; However, there is a risk of tracking late declarations.
My transaction in foreign exchange?
Turkish citizen is subject to global tax.
Stake rewards?
Income tax (when received); capital gain on sale.
Relevant legislation
- Law No. 6493 — Payment and securities; KVHS compliance framework.
- 5549 SK — MASAK crypto reporting and compliance.
- BRSA 2021/30 — Ban on using crypto in payments.
- CMB Crypto Communiqué — Crypto issuances (in draft process).
- KVK + GVK — Crypto earnings taxation framework.
Legal notice: This article is for general information purposes; A meeting with a lawyer is required for a concrete case.