Individuals today
There is no specific provision taxing gains from buying and selling crypto as a private investor, and practice is unsettled. Earning crypto as payment for work or business is income under general rules.
Regulation
Law 7518 of 2024 requires crypto platforms serving Turkish users to be licensed by the Capital Markets Board (SPK) and supervised for anti money laundering. Paying for goods and services with crypto has been banned since 2021.
Proposals
The government has discussed a small transaction tax on crypto trades and taxing platform gains. These are proposals until enacted; check the latest rules before trading large amounts.
Businesses
Companies holding or trading crypto are subject to corporate tax on their profits under general rules.