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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
Cierre del ejercicio (periodo 4) · 31/12/2026
Los tipos de este periodo se publican en el Boletín Oficial el 31/12/2026; después la tabla se completa automáticamente desde el archivo del TCMB.
| Moneda | Compra de divisas | Compra de billetes |
|---|
| USD dólar estadounidense | — | — |
|---|
| AUD dólar australiano | — | — |
|---|
| DKK corona danesa | — | — |
|---|
| EUR euro | — | — |
|---|
| GBP libra esterlina | — | — |
|---|
| CHF franco suizo | — | — |
|---|
| SEK corona sueca | — | — |
|---|
| CAD dólar canadiense | — | — |
|---|
| KWD dinar kuwaití | — | — |
|---|
| NOK corona noruega | — | — |
|---|
| SAR rial saudí | — | — |
|---|
| 100 JPY yen japonés | — | — |
|---|
| RON leu rumano | — | — |
|---|
| RUB rublo ruso | — | — |
|---|
| CNY yuan renminbi | — | — |
|---|
| PKR rupia pakistaní | — | — |
|---|
| QAR rial catarí | — | — |
|---|
| KRW won surcoreano | — | — |
|---|
| AZN manat azerbaiyano | — | — |
|---|
| AED dírham de los Emiratos Árabes Unidos | — | — |
|---|
| KZT tengue kazajo | — | — |
|---|
Metales preciosos (precio de bolsa, TRY/gramo)
| Metal | TRY/gramo |
|---|
| Oro | — |
|---|
| Plata | — |
|---|
| Platino | — |
|---|
| Paladio | — |
|---|
— Precio de Borsa İstanbul aún no incorporado
Periodo de pago a cuenta 3 · 30/09/2026
Tipos indicativos del Banco Central (TCMB): 29/09/2026 (boletín 2026/183) · Fuente: TCMB gösterge kurları arşivi (29.09.2026); Resmî Gazete 30.09.2026, sayı 33386
| Moneda | Compra de divisas | Compra de billetes |
|---|
| USD dólar estadounidense | 48,9131 | 48,8789 |
|---|
| AUD dólar australiano | 34,1245 | 33,9675 |
|---|
| DKK corona danesa | 7,4141 | 7,4089 |
|---|
| EUR euro | 55,5103 | 55,4714 |
|---|
| GBP libra esterlina | 64,6329 | 64,5876 |
|---|
| CHF franco suizo | 58,5349 | 58,4471 |
|---|
| SEK corona sueca | 4,8764 | 4,8730 |
|---|
| CAD dólar canadiense | 34,4230 | 34,2956 |
|---|
| KWD dinar kuwaití | 158,0727 | 155,7016 |
|---|
| NOK corona noruega | 5,0908 | 5,0873 |
|---|
| SAR rial saudí | 13,0282 | 12,9305 |
|---|
| 100 JPY yen japonés | 31,0040 | 30,8893 |
|---|
| RON leu rumano | 10,4563 | — |
|---|
| RUB rublo ruso | 0,57629 | — |
|---|
| CNY yuan renminbi | 7,2554 | — |
|---|
| PKR rupia pakistaní | 0,17558 | — |
|---|
| QAR rial catarí | 13,3440 | — |
|---|
| KRW won surcoreano | 0,03586 | — |
|---|
| AZN manat azerbaiyano | 28,6112 | — |
|---|
| AED dírham de los Emiratos Árabes Unidos | 13,2435 | — |
|---|
| KZT tengue kazajo | 0,11053 | — |
|---|
Metales preciosos (precio de bolsa, TRY/gramo)
| Metal | TRY/gramo |
|---|
| Oro | — |
|---|
| Plata | — |
|---|
| Platino | — |
|---|
| Paladio | — |
|---|
— Precio de Borsa İstanbul aún no incorporado
Periodo de pago a cuenta 2 · 30/06/2026
Tipos indicativos del Banco Central (TCMB): 29/06/2026 (boletín 2026/118) · Fuente: İSMMMO, 30.06.2026 tarihli yabancı para değerleri (27.07.2026); TCMB arşiviyle karşılaştırıldı
| Moneda | Compra de divisas | Compra de billetes |
|---|
| USD dólar estadounidense | 46,5551 | 46,5226 |
|---|
| AUD dólar australiano | 32,0390 | 31,8916 |
|---|
| DKK corona danesa | 7,0925 | 7,0875 |
|---|
| EUR euro | 53,0950 | 53,0578 |
|---|
| GBP libra esterlina | 61,4404 | 61,3974 |
|---|
| CHF franco suizo | 57,4407 | 57,3545 |
|---|
| SEK corona sueca | 4,7693 | 4,7660 |
|---|
| CAD dólar canadiense | 32,7595 | 32,6383 |
|---|
| KWD dinar kuwaití | 150,3547 | 148,0993 |
|---|
| NOK corona noruega | 4,6790 | 4,6758 |
|---|
| SAR rial saudí | 12,3969 | 12,3039 |
|---|
| 100 JPY yen japonés | 28,6968 | 28,5906 |
|---|
| RON leu rumano | 10,0732 | — |
|---|
| RUB rublo ruso | 0,5930 | — |
|---|
| CNY yuan renminbi | 6,8144 | — |
|---|
| PKR rupia pakistaní | 0,16648 | — |
|---|
| QAR rial catarí | 12,7006 | — |
|---|
| KRW won surcoreano | 0,0300 | — |
|---|
| AZN manat azerbaiyano | 27,2319 | — |
|---|
| AED dírham de los Emiratos Árabes Unidos | 12,6048 | — |
|---|
| KZT tengue kazajo | 0,09546 | — |
|---|
Metales preciosos (precio de bolsa, TRY/gramo)
| Metal | TRY/gramo |
|---|
| Oro | — |
|---|
| Plata | — |
|---|
| Platino | — |
|---|
| Paladio | — |
|---|
— Precio de Borsa İstanbul aún no incorporado
Periodo de pago a cuenta 1 · 31/03/2026
Tipos indicativos del Banco Central (TCMB): 30/03/2026 (boletín 2026/60) · Fuente: İSMMMO, 31.03.2026 tarihli yabancı para değerleri (27.04.2026); TCMB arşiviyle karşılaştırıldı
| Moneda | Compra de divisas | Compra de billetes |
|---|
| USD dólar estadounidense | 44,3841 | 44,3531 |
|---|
| AUD dólar australiano | 30,3611 | 30,2215 |
|---|
| DKK corona danesa | 6,8176 | 6,8128 |
|---|
| EUR euro | 51,0236 | 50,9879 |
|---|
| GBP libra esterlina | 58,6665 | 58,6254 |
|---|
| CHF franco suizo | 55,3773 | 55,2942 |
|---|
| SEK corona sueca | 4,6560 | 4,6527 |
|---|
| CAD dólar canadiense | 31,8621 | 31,7442 |
|---|
| KWD dinar kuwaití | 143,7868 | 141,6300 |
|---|
| NOK corona noruega | 4,5304 | 4,5272 |
|---|
| SAR rial saudí | 11,8275 | 11,7388 |
|---|
| 100 JPY yen japonés | 27,7312 | 27,6286 |
|---|
| RON leu rumano | 9,9524 | — |
|---|
| RUB rublo ruso | 0,54208 | — |
|---|
| CNY yuan renminbi | 6,3870 | — |
|---|
| PKR rupia pakistaní | 0,15795 | — |
|---|
| QAR rial catarí | 12,1085 | — |
|---|
| KRW won surcoreano | 0,0291 | — |
|---|
| AZN manat azerbaiyano | 25,9620 | — |
|---|
| AED dírham de los Emiratos Árabes Unidos | 12,0173 | — |
|---|
| KZT tengue kazajo | 0,09172 | — |
|---|
Metales preciosos (precio de bolsa, TRY/gramo)
| Metal | TRY/gramo |
|---|
| Oro | — |
|---|
| Plata | — |
|---|
| Platino | — |
|---|
| Paladio | — |
|---|
— Precio de Borsa İstanbul aún no incorporado
2025
Cierre del ejercicio (periodo 4) · 31/12/2025
| Moneda | Compra de divisas | Compra de billetes |
|---|
| USD dólar estadounidense | — | — |
|---|
| AUD dólar australiano | — | — |
|---|
| DKK corona danesa | — | — |
|---|
| EUR euro | — | — |
|---|
| GBP libra esterlina | — | — |
|---|
| CHF franco suizo | — | — |
|---|
| SEK corona sueca | — | — |
|---|
| CAD dólar canadiense | — | — |
|---|
| KWD dinar kuwaití | — | — |
|---|
| NOK corona noruega | — | — |
|---|
| SAR rial saudí | — | — |
|---|
| 100 JPY yen japonés | — | — |
|---|
| RON leu rumano | — | — |
|---|
| RUB rublo ruso | — | — |
|---|
| CNY yuan renminbi | — | — |
|---|
| PKR rupia pakistaní | — | — |
|---|
| QAR rial catarí | — | — |
|---|
| KRW won surcoreano | — | — |
|---|
| AZN manat azerbaiyano | — | — |
|---|
| AED dírham de los Emiratos Árabes Unidos | — | — |
|---|
| KZT tengue kazajo | — | — |
|---|
Metales preciosos (precio de bolsa, TRY/gramo)
| Metal | TRY/gramo |
|---|
| Oro | — |
|---|
| Plata | — |
|---|
| Platino | — |
|---|
| Paladio | — |
|---|
— Precio de Borsa İstanbul aún no incorporado
Periodo de pago a cuenta 3 · 30/09/2025
| Moneda | Compra de divisas | Compra de billetes |
|---|
| USD dólar estadounidense | — | — |
|---|
| AUD dólar australiano | — | — |
|---|
| DKK corona danesa | — | — |
|---|
| EUR euro | — | — |
|---|
| GBP libra esterlina | — | — |
|---|
| CHF franco suizo | — | — |
|---|
| SEK corona sueca | — | — |
|---|
| CAD dólar canadiense | — | — |
|---|
| KWD dinar kuwaití | — | — |
|---|
| NOK corona noruega | — | — |
|---|
| SAR rial saudí | — | — |
|---|
| 100 JPY yen japonés | — | — |
|---|
| RON leu rumano | — | — |
|---|
| RUB rublo ruso | — | — |
|---|
| CNY yuan renminbi | — | — |
|---|
| PKR rupia pakistaní | — | — |
|---|
| QAR rial catarí | — | — |
|---|
| KRW won surcoreano | — | — |
|---|
| AZN manat azerbaiyano | — | — |
|---|
| AED dírham de los Emiratos Árabes Unidos | — | — |
|---|
| KZT tengue kazajo | — | — |
|---|
Metales preciosos (precio de bolsa, TRY/gramo)
| Metal | TRY/gramo |
|---|
| Oro | — |
|---|
| Plata | — |
|---|
| Platino | — |
|---|
| Paladio | — |
|---|
— Precio de Borsa İstanbul aún no incorporado
Periodo de pago a cuenta 2 · 30/06/2025
| Moneda | Compra de divisas | Compra de billetes |
|---|
| USD dólar estadounidense | — | — |
|---|
| AUD dólar australiano | — | — |
|---|
| DKK corona danesa | — | — |
|---|
| EUR euro | — | — |
|---|
| GBP libra esterlina | — | — |
|---|
| CHF franco suizo | — | — |
|---|
| SEK corona sueca | — | — |
|---|
| CAD dólar canadiense | — | — |
|---|
| KWD dinar kuwaití | — | — |
|---|
| NOK corona noruega | — | — |
|---|
| SAR rial saudí | — | — |
|---|
| 100 JPY yen japonés | — | — |
|---|
| RON leu rumano | — | — |
|---|
| RUB rublo ruso | — | — |
|---|
| CNY yuan renminbi | — | — |
|---|
| PKR rupia pakistaní | — | — |
|---|
| QAR rial catarí | — | — |
|---|
| KRW won surcoreano | — | — |
|---|
| AZN manat azerbaiyano | — | — |
|---|
| AED dírham de los Emiratos Árabes Unidos | — | — |
|---|
| KZT tengue kazajo | — | — |
|---|
Metales preciosos (precio de bolsa, TRY/gramo)
| Metal | TRY/gramo |
|---|
| Oro | — |
|---|
| Plata | — |
|---|
| Platino | — |
|---|
| Paladio | — |
|---|
— Precio de Borsa İstanbul aún no incorporado
Periodo de pago a cuenta 1 · 31/03/2025
| Moneda | Compra de divisas | Compra de billetes |
|---|
| USD dólar estadounidense | — | — |
|---|
| AUD dólar australiano | — | — |
|---|
| DKK corona danesa | — | — |
|---|
| EUR euro | — | — |
|---|
| GBP libra esterlina | — | — |
|---|
| CHF franco suizo | — | — |
|---|
| SEK corona sueca | — | — |
|---|
| CAD dólar canadiense | — | — |
|---|
| KWD dinar kuwaití | — | — |
|---|
| NOK corona noruega | — | — |
|---|
| SAR rial saudí | — | — |
|---|
| 100 JPY yen japonés | — | — |
|---|
| RON leu rumano | — | — |
|---|
| RUB rublo ruso | — | — |
|---|
| CNY yuan renminbi | — | — |
|---|
| PKR rupia pakistaní | — | — |
|---|
| QAR rial catarí | — | — |
|---|
| KRW won surcoreano | — | — |
|---|
| AZN manat azerbaiyano | — | — |
|---|
| AED dírham de los Emiratos Árabes Unidos | — | — |
|---|
| KZT tengue kazajo | — | — |
|---|
Metales preciosos (precio de bolsa, TRY/gramo)
| Metal | TRY/gramo |
|---|
| Oro | — |
|---|
| Plata | — |
|---|
| Platino | — |
|---|
| Paladio | — |
|---|
— Precio de Borsa İstanbul aún no incorporado
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