When a provisional tax return is prepared, foreign currency and precious metal assets and liabilities held at period end are revalued. This page brings together the values to use for every period end of the current year and the previous year. When a new period end arrives, the rates are added automatically from the CBRT archive. The source of each period is shown above its table.
Important: The values in the tables are taken from official sources. Compare them with the CBRT and Official Gazette records before filing. Empty rows fill in automatically when the page opens, once the CBRT archive is reachable.
Period-end values
2026
Year end (period 4) · 31/12/2026
Rates for this period are published in the Official Gazette on 31/12/2026; the table then fills in automatically from the CBRT archive.
| Currency | Forex buying | Banknote buying |
|---|
| USD US Dollar | — | — |
|---|
| AUD Australian Dollar | — | — |
|---|
| DKK Danish Krone | — | — |
|---|
| EUR Euro | — | — |
|---|
| GBP British Pound | — | — |
|---|
| CHF Swiss Franc | — | — |
|---|
| SEK Swedish Krona | — | — |
|---|
| CAD Canadian Dollar | — | — |
|---|
| KWD Kuwaiti Dinar | — | — |
|---|
| NOK Norwegian Krone | — | — |
|---|
| SAR Saudi Riyal | — | — |
|---|
| 100 JPY Japanese Yen | — | — |
|---|
| RON Romanian Leu | — | — |
|---|
| RUB Russian Ruble | — | — |
|---|
| CNY Chinese Yuan | — | — |
|---|
| PKR Pakistani Rupee | — | — |
|---|
| QAR Qatari Riyal | — | — |
|---|
| KRW South Korean Won | — | — |
|---|
| AZN Azerbaijani Manat | — | — |
|---|
| AED United Arab Emirates Dirham | — | — |
|---|
| KZT Kazakhstani Tenge | — | — |
|---|
Precious metals (exchange price, TRY/gram)
| Metal | TRY/gram |
|---|
| Gold | — |
|---|
| Silver | — |
|---|
| Platinum | — |
|---|
| Palladium | — |
|---|
— Borsa İstanbul price not yet entered
Provisional tax period 3 · 30/09/2026
CBRT indicative rates: 29/09/2026 (bulletin 2026/183) · Source: TCMB gösterge kurları arşivi (29.09.2026); Resmî Gazete 30.09.2026, sayı 33386
| Currency | Forex buying | Banknote buying |
|---|
| USD US Dollar | 48.9131 | 48.8789 |
|---|
| AUD Australian Dollar | 34.1245 | 33.9675 |
|---|
| DKK Danish Krone | 7.4141 | 7.4089 |
|---|
| EUR Euro | 55.5103 | 55.4714 |
|---|
| GBP British Pound | 64.6329 | 64.5876 |
|---|
| CHF Swiss Franc | 58.5349 | 58.4471 |
|---|
| SEK Swedish Krona | 4.8764 | 4.8730 |
|---|
| CAD Canadian Dollar | 34.4230 | 34.2956 |
|---|
| KWD Kuwaiti Dinar | 158.0727 | 155.7016 |
|---|
| NOK Norwegian Krone | 5.0908 | 5.0873 |
|---|
| SAR Saudi Riyal | 13.0282 | 12.9305 |
|---|
| 100 JPY Japanese Yen | 31.0040 | 30.8893 |
|---|
| RON Romanian Leu | 10.4563 | — |
|---|
| RUB Russian Ruble | 0.57629 | — |
|---|
| CNY Chinese Yuan | 7.2554 | — |
|---|
| PKR Pakistani Rupee | 0.17558 | — |
|---|
| QAR Qatari Riyal | 13.3440 | — |
|---|
| KRW South Korean Won | 0.03586 | — |
|---|
| AZN Azerbaijani Manat | 28.6112 | — |
|---|
| AED United Arab Emirates Dirham | 13.2435 | — |
|---|
| KZT Kazakhstani Tenge | 0.11053 | — |
|---|
Precious metals (exchange price, TRY/gram)
| Metal | TRY/gram |
|---|
| Gold | — |
|---|
| Silver | — |
|---|
| Platinum | — |
|---|
| Palladium | — |
|---|
— Borsa İstanbul price not yet entered
Provisional tax period 2 · 30/06/2026
CBRT indicative rates: 29/06/2026 (bulletin 2026/118) · Source: İSMMMO, 30.06.2026 tarihli yabancı para değerleri (27.07.2026); TCMB arşiviyle karşılaştırıldı
| Currency | Forex buying | Banknote buying |
|---|
| USD US Dollar | 46.5551 | 46.5226 |
|---|
| AUD Australian Dollar | 32.0390 | 31.8916 |
|---|
| DKK Danish Krone | 7.0925 | 7.0875 |
|---|
| EUR Euro | 53.0950 | 53.0578 |
|---|
| GBP British Pound | 61.4404 | 61.3974 |
|---|
| CHF Swiss Franc | 57.4407 | 57.3545 |
|---|
| SEK Swedish Krona | 4.7693 | 4.7660 |
|---|
| CAD Canadian Dollar | 32.7595 | 32.6383 |
|---|
| KWD Kuwaiti Dinar | 150.3547 | 148.0993 |
|---|
| NOK Norwegian Krone | 4.6790 | 4.6758 |
|---|
| SAR Saudi Riyal | 12.3969 | 12.3039 |
|---|
| 100 JPY Japanese Yen | 28.6968 | 28.5906 |
|---|
| RON Romanian Leu | 10.0732 | — |
|---|
| RUB Russian Ruble | 0.5930 | — |
|---|
| CNY Chinese Yuan | 6.8144 | — |
|---|
| PKR Pakistani Rupee | 0.16648 | — |
|---|
| QAR Qatari Riyal | 12.7006 | — |
|---|
| KRW South Korean Won | 0.0300 | — |
|---|
| AZN Azerbaijani Manat | 27.2319 | — |
|---|
| AED United Arab Emirates Dirham | 12.6048 | — |
|---|
| KZT Kazakhstani Tenge | 0.09546 | — |
|---|
Precious metals (exchange price, TRY/gram)
| Metal | TRY/gram |
|---|
| Gold | — |
|---|
| Silver | — |
|---|
| Platinum | — |
|---|
| Palladium | — |
|---|
— Borsa İstanbul price not yet entered
Provisional tax period 1 · 31/03/2026
CBRT indicative rates: 30/03/2026 (bulletin 2026/60) · Source: İSMMMO, 31.03.2026 tarihli yabancı para değerleri (27.04.2026); TCMB arşiviyle karşılaştırıldı
| Currency | Forex buying | Banknote buying |
|---|
| USD US Dollar | 44.3841 | 44.3531 |
|---|
| AUD Australian Dollar | 30.3611 | 30.2215 |
|---|
| DKK Danish Krone | 6.8176 | 6.8128 |
|---|
| EUR Euro | 51.0236 | 50.9879 |
|---|
| GBP British Pound | 58.6665 | 58.6254 |
|---|
| CHF Swiss Franc | 55.3773 | 55.2942 |
|---|
| SEK Swedish Krona | 4.6560 | 4.6527 |
|---|
| CAD Canadian Dollar | 31.8621 | 31.7442 |
|---|
| KWD Kuwaiti Dinar | 143.7868 | 141.6300 |
|---|
| NOK Norwegian Krone | 4.5304 | 4.5272 |
|---|
| SAR Saudi Riyal | 11.8275 | 11.7388 |
|---|
| 100 JPY Japanese Yen | 27.7312 | 27.6286 |
|---|
| RON Romanian Leu | 9.9524 | — |
|---|
| RUB Russian Ruble | 0.54208 | — |
|---|
| CNY Chinese Yuan | 6.3870 | — |
|---|
| PKR Pakistani Rupee | 0.15795 | — |
|---|
| QAR Qatari Riyal | 12.1085 | — |
|---|
| KRW South Korean Won | 0.0291 | — |
|---|
| AZN Azerbaijani Manat | 25.9620 | — |
|---|
| AED United Arab Emirates Dirham | 12.0173 | — |
|---|
| KZT Kazakhstani Tenge | 0.09172 | — |
|---|
Precious metals (exchange price, TRY/gram)
| Metal | TRY/gram |
|---|
| Gold | — |
|---|
| Silver | — |
|---|
| Platinum | — |
|---|
| Palladium | — |
|---|
— Borsa İstanbul price not yet entered
2025
Year end (period 4) · 31/12/2025
| Currency | Forex buying | Banknote buying |
|---|
| USD US Dollar | — | — |
|---|
| AUD Australian Dollar | — | — |
|---|
| DKK Danish Krone | — | — |
|---|
| EUR Euro | — | — |
|---|
| GBP British Pound | — | — |
|---|
| CHF Swiss Franc | — | — |
|---|
| SEK Swedish Krona | — | — |
|---|
| CAD Canadian Dollar | — | — |
|---|
| KWD Kuwaiti Dinar | — | — |
|---|
| NOK Norwegian Krone | — | — |
|---|
| SAR Saudi Riyal | — | — |
|---|
| 100 JPY Japanese Yen | — | — |
|---|
| RON Romanian Leu | — | — |
|---|
| RUB Russian Ruble | — | — |
|---|
| CNY Chinese Yuan | — | — |
|---|
| PKR Pakistani Rupee | — | — |
|---|
| QAR Qatari Riyal | — | — |
|---|
| KRW South Korean Won | — | — |
|---|
| AZN Azerbaijani Manat | — | — |
|---|
| AED United Arab Emirates Dirham | — | — |
|---|
| KZT Kazakhstani Tenge | — | — |
|---|
Precious metals (exchange price, TRY/gram)
| Metal | TRY/gram |
|---|
| Gold | — |
|---|
| Silver | — |
|---|
| Platinum | — |
|---|
| Palladium | — |
|---|
— Borsa İstanbul price not yet entered
Provisional tax period 3 · 30/09/2025
| Currency | Forex buying | Banknote buying |
|---|
| USD US Dollar | — | — |
|---|
| AUD Australian Dollar | — | — |
|---|
| DKK Danish Krone | — | — |
|---|
| EUR Euro | — | — |
|---|
| GBP British Pound | — | — |
|---|
| CHF Swiss Franc | — | — |
|---|
| SEK Swedish Krona | — | — |
|---|
| CAD Canadian Dollar | — | — |
|---|
| KWD Kuwaiti Dinar | — | — |
|---|
| NOK Norwegian Krone | — | — |
|---|
| SAR Saudi Riyal | — | — |
|---|
| 100 JPY Japanese Yen | — | — |
|---|
| RON Romanian Leu | — | — |
|---|
| RUB Russian Ruble | — | — |
|---|
| CNY Chinese Yuan | — | — |
|---|
| PKR Pakistani Rupee | — | — |
|---|
| QAR Qatari Riyal | — | — |
|---|
| KRW South Korean Won | — | — |
|---|
| AZN Azerbaijani Manat | — | — |
|---|
| AED United Arab Emirates Dirham | — | — |
|---|
| KZT Kazakhstani Tenge | — | — |
|---|
Precious metals (exchange price, TRY/gram)
| Metal | TRY/gram |
|---|
| Gold | — |
|---|
| Silver | — |
|---|
| Platinum | — |
|---|
| Palladium | — |
|---|
— Borsa İstanbul price not yet entered
Provisional tax period 2 · 30/06/2025
| Currency | Forex buying | Banknote buying |
|---|
| USD US Dollar | — | — |
|---|
| AUD Australian Dollar | — | — |
|---|
| DKK Danish Krone | — | — |
|---|
| EUR Euro | — | — |
|---|
| GBP British Pound | — | — |
|---|
| CHF Swiss Franc | — | — |
|---|
| SEK Swedish Krona | — | — |
|---|
| CAD Canadian Dollar | — | — |
|---|
| KWD Kuwaiti Dinar | — | — |
|---|
| NOK Norwegian Krone | — | — |
|---|
| SAR Saudi Riyal | — | — |
|---|
| 100 JPY Japanese Yen | — | — |
|---|
| RON Romanian Leu | — | — |
|---|
| RUB Russian Ruble | — | — |
|---|
| CNY Chinese Yuan | — | — |
|---|
| PKR Pakistani Rupee | — | — |
|---|
| QAR Qatari Riyal | — | — |
|---|
| KRW South Korean Won | — | — |
|---|
| AZN Azerbaijani Manat | — | — |
|---|
| AED United Arab Emirates Dirham | — | — |
|---|
| KZT Kazakhstani Tenge | — | — |
|---|
Precious metals (exchange price, TRY/gram)
| Metal | TRY/gram |
|---|
| Gold | — |
|---|
| Silver | — |
|---|
| Platinum | — |
|---|
| Palladium | — |
|---|
— Borsa İstanbul price not yet entered
Provisional tax period 1 · 31/03/2025
| Currency | Forex buying | Banknote buying |
|---|
| USD US Dollar | — | — |
|---|
| AUD Australian Dollar | — | — |
|---|
| DKK Danish Krone | — | — |
|---|
| EUR Euro | — | — |
|---|
| GBP British Pound | — | — |
|---|
| CHF Swiss Franc | — | — |
|---|
| SEK Swedish Krona | — | — |
|---|
| CAD Canadian Dollar | — | — |
|---|
| KWD Kuwaiti Dinar | — | — |
|---|
| NOK Norwegian Krone | — | — |
|---|
| SAR Saudi Riyal | — | — |
|---|
| 100 JPY Japanese Yen | — | — |
|---|
| RON Romanian Leu | — | — |
|---|
| RUB Russian Ruble | — | — |
|---|
| CNY Chinese Yuan | — | — |
|---|
| PKR Pakistani Rupee | — | — |
|---|
| QAR Qatari Riyal | — | — |
|---|
| KRW South Korean Won | — | — |
|---|
| AZN Azerbaijani Manat | — | — |
|---|
| AED United Arab Emirates Dirham | — | — |
|---|
| KZT Kazakhstani Tenge | — | — |
|---|
Precious metals (exchange price, TRY/gram)
| Metal | TRY/gram |
|---|
| Gold | — |
|---|
| Silver | — |
|---|
| Platinum | — |
|---|
| Palladium | — |
|---|
— Borsa İstanbul price not yet entered
Which rate for which item?
| Item |
Valuation measure |
| Foreign currency bank deposits, receivables and payables in foreign currency |
CBRT forex buying rate |
| Foreign cash held in the till (banknotes) |
CBRT banknote buying rate (common practice) |
| Gold, silver, platinum and palladium, and receivables and payables in these metals |
Exchange price (Borsa İstanbul Precious Metals Market) |
| Precious metal stock held for trading (jewellers' inventory) |
Cost |
- Foreign currencies (Tax Procedure Law article 280) are valued at the exchange price. In practice, the indicative rates set by the CBRT on the previous business day and published in the Official Gazette on the valuation date are used.
- Precious metals (Tax Procedure Law article 274/A): the provision added by Law 7524 has applied since 2 August 2024. Gold, silver, platinum and palladium are valued at the exchange price. If there is no exchange price, or the price formed is found to be collusive, cost is used. Interest accrued up to the valuation date is added to receivables and payables in these metals.
- Exchange price (Tax Procedure Law article 263): the average price formed on the exchange on the last trading day before the valuation date.
- Revenue Administration rulings state that precious metals acquired before 2 August 2024 are valued at the exchange price from the third provisional tax period of 2024 onwards.
Calculating and booking the resulting exchange difference: FX revaluation calculator. Exchange differences at collection or payment and their VAT: Exchange difference and VAT.
About the precious metal values
Borsa İstanbul publishes precious metal prices in its daily bulletin and data query screens. The value entered on this page is the average price in TRY per gram on the last trading day before the period end. A value is not entered until it has been checked against the official source. For rows not yet filled in, see the Borsa İstanbul data page.
Official sources