The game result and the rate difference
Tax on crypto winnings: the game result and the rate difference are separate questions
A rise in the balance that comes out of the game and the buy-sell difference on a coin are separate questions. The provisions that can be read in the official sources today are here, each with its address and the date it was read; for your own figures the body to ask is the Revenue Administration or an accountant.
What people look up as tax on crypto winnings may look like one question, but it carries two inside it: your balance growing in play, and the coin in your hands changing in value between the day you bought it and the day you sold it. This page separates the two and reports what the official sources write today, with the address and the date each was read.
There is no rate and no return calculation here. For your own figures the right body to ask is the Revenue Administration or an accountant; this page gathers the information you should have in hand when you go to them.
Why the crypto-winnings tax question comes in two parts
The first part is the game itself. You won a bet, or your balance grew on a slot round; that rise is the outcome of the game and it arises even if the price of the coin never moves.
The second part is the price of the asset. The lira equivalent of the BTC, USDT or ETH you deposit into or withdraw from the cashier changes from day to day. Someone who never plays meets the same difference when they buy and sell a coin; that question has no connection to the casino.
There are three typical situations and they do not resemble one another:
- Someone who only plays and never converts their coin into lira.
- Someone who never plays and only buys and sells coin.
- Someone who both plays and converts their winnings into lira at an exchange.
In the third situation two separate figures arise, and they cannot be added into one line. The list of records below exists precisely so that the distinction can be made afterwards.
What we read in the official sources
Income Tax Law no. 193 was adopted on 31 December 1960 and published in the Official Gazette of 6 January 1961, no. 10700; we opened its current text on mevzuat.gov.tr on 15 September 2026. In the text as of that date the word «crypto» does not appear, and there is no article in it devoted to the buy-sell difference on a coin.
Games of chance and betting are named in two places in the Income Tax Law, and both are directed not at the player but at the party making a payment or writing off an expense:
- art. 41, para. 12: advertising and publicity expenditure on games of chance and betting of any kind cannot be deducted from a business's profit as an expense. The paragraph was added by regulation no. 7577 of 2 April 2026.
- art. 94, para. 10 (a): commission and premium payments made to those who sell the tickets and coupons of games of chance and to those who act as intermediaries in the running of betting games are treated as within the scope of withholding.
The second text we read on mevzuat.gov.tr the same day is regulation no. 5602 on the revenue of games of chance (adopted 14 March 2007, published 21 March 2007). Its article 6 subjects revenue obtained from games of chance to the games-of-chance tax. The base is the amount of the revenue; the taxpayer is the institution granted the right and authority to organise a game of chance, or the body that takes that right over.
In that text the scope is limited to games organised within the framework of Turkish legislation, written for horse racing, betting based on sporting events and lotteries. The parties named in the provisions we read are the institution organising the game, whoever pays the ticket seller and the business writing off advertising expenditure; we write no rate on this page for a player's own balance.
How a casino win is put as a tax question
Talking to an accountant or to the Revenue Administration, a general question rarely gets anywhere; a concrete table does. If a casino win is to be assessed for tax, this information should be ready: which year, which amounts, which coin, the dates of entry into and exit from the cashier, and the day it was converted into lira.
Treating the difference between the deposit and the withdrawal as the “winnings” on its own can mislead too. Until the USDT that reaches your wallet is sold at an exchange there is no lira amount at all; the lira equivalent arises on the date of the sale.
Searches for “tax on betting winnings” usually put sports betting and casino play in the same basket. The provisions read above, though, describe games organised within the framework of Turkish legislation and the bodies that organise them. The question of which provision applies in your own case has to be taken to the right body together with your figures.
To answer a question about tax on betting winnings, the accountant also has to separate two things: the outcome of the game and the price movement of the coin. If that distinction does not come to the table with records when a casino win is discussed for tax, the calculation rests on guesswork.
Why the dates matter this much
Winnings leave a trace on at least three dates: the day of the withdrawal request at the cashier, the day the coin was sold at the exchange, and the day the lira reached the bank account. A balance won at the end of December and sold in January is an example where those three dates fall into two separate calendar years. Which one is taken as the basis is for your accountant to decide; your job is to keep all three documented.
The same care applies to amounts when tax on betting winnings is discussed. The balance at the cashier appears in coin, the sale at the exchange in lira, and the bank transfer again in lira. The differences between those three figures are usually the network fee, the exchange commission and the buy-sell difference; none of them is the outcome of the game.
Payments in instalments stretch the table a little further. Some operators pay a large win out over several months; a single game result then appears as several separate withdrawal lines. When a casino win is set out for tax, a note showing that those lines belong to the same win should be kept together with a screenshot of the cashier screen.
The rate difference: the moment the coin was bought and the moment it was sold
A coin acquires its lira equivalent not in the casino's cashier but at an exchange and in a wallet. The same 1,000 USDT can correspond to different lira amounts on the day it was bought and the day it was sold; the difference between them has nothing to do with the game.
To be able to work that difference out afterwards, you need to keep the date, the quantity and the lira amount of every purchase and every sale. Exchange statements give you that, but only if the transaction was made in the same account. The coin's route from the casino to a wallet and from a wallet to an exchange, and where the spread arises, are set out step by step in the guide to converting into lira.
The cashier's own rate moment is a separate record. Some operators write into their terms which rate they use to work out dollar limits; how that is read is on the betting in coin page.
Records to keep for tax on crypto winnings
Records cannot be gathered afterwards; the operator may close the account, and an exchange may show history only as far back as a certain period. Keep these from the start:
- Transaction IDs (TXID). The record number on the chain for every deposit into the cashier and every withdrawal out of it. What the term means is explained in the glossary.
- Wallet addresses. A list showing which address belongs to you and which is the casino's deposit address.
- Exchange statements. The date, quantity, lira amount and commission of purchases and sales.
- The casino's cashier history. Dated screenshots of the deposit and withdrawal list; if the account closes, that screen closes too.
- Bank receipts. The date and amount of the transfers reaching your account from the exchange.
- The rate source. A note of which source and which time's price you used to work out the lira equivalent.
The dates and amounts in those six records should agree with one another. Because of period caps and payment in instalments, a win may have been withdrawn in several pieces; what the terms say about that is written on the withdrawal caps page.
Identity verification is not a tax procedure
The operator asking you for a passport or a proof of address arises from its own licence and compliance obligations. That has no connection to tax, and no documents having been asked for says nothing on the tax side either. The thresholds and document deadlines are gathered on the identity verification page.
Whom to ask
For general information the official body is the Revenue Administration (gib.gov.tr); for a calculation of your own figures, an accountant. Going to either with the records above takes the conversation out of the realm of guesswork.
The summary you take with you to the meeting can be short: the year, the operator's name, the coins you used, total deposits and total withdrawals, and the lira total of your sales at the exchange. Beside every figure, put the name of the record it rests on; when the accountant asks about a line, you can show the statement or the screenshot at once. If a record is missing, saying so at the outset is easier than explaining a discrepancy that surfaces later.
When you come with a question about tax on betting winnings, gathering onto a single page which operator the game was played at, with which coin and on which dates both shortens the meeting and makes it clearer.
The other texts on the Turkish side — those on payments, on betting and on crypto-asset service providers — stand together, with their numbers and dates, on the legislation page.