In this guide
Who needs to consider this tax?
Property located in Turkey can fall within inheritance and gift tax even when both the person transferring it and the recipient are foreign nationals. Obtaining an inheritance certificate and submitting a tax declaration are separate steps. An inheritance certificate may be obtained through a court or, where appropriate, a notary.
2026 inheritance and gift tax rates
The standard rates are progressive. Each rate applies only to the relevant band of the recipient’s net taxable share after applicable exemptions and deductions. A single rate is not applied to the property’s entire purchase price.
| Taxable band | Inheritance | Gift or other gratuitous transfer |
|---|---|---|
| First TRY 3,000,000 | 1% | 10% |
| Next TRY 7,000,000 | 3% | 15% |
| Next TRY 15,000,000 | 5% | 20% |
| Next TRY 30,000,000 | 7% | 25% |
| Amount exceeding TRY 55,000,000 | 10% | 30% |
Gratuitous transfers received from a parent, spouse or child are taxed at half the standard gift-tax rates. This reduction does not apply to transfers from an adopted child to an adoptive parent.
2026 exemptions
- For each child, including adopted children, and the spouse: TRY 2,907,136 of the inherited share.
- Where the spouse is the sole heir: TRY 5,817,845.
- For gifts and other gratuitous transfers: TRY 66,935.
An inheritance declaration is required even when the inherited value is below the applicable exemption. Other gratuitous transfers below the applicable exemption do not require a declaration.
When must the declaration be submitted?
For inheritance, the deadline depends on where the death occurred and where the beneficiary is located:
| Place of death | Beneficiary’s location | Deadline after death |
|---|---|---|
| Turkey | Turkey | 4 months |
| Turkey | Abroad | 6 months |
| Abroad | Turkey | 6 months |
| Abroad | The same foreign country | 4 months |
| Abroad | A different foreign country | 8 months |
For a gift, the declaration deadline is one month following legal acquisition. Do not apply the inheritance deadline to a gift.
Documents and payment
Depending on the file, supporting documents may include the inheritance certificate, death and residence documents, the municipality’s property tax valuation, and evidence of relevant debts and expenses. Additional documents may be requested for the circumstances of the transfer.
Following assessment, the tax is paid over three years in six equal instalments, due in May and November.
A hypothetical inheritance-tax calculation
Assume one heir’s net taxable share is TRY 4,000,000 after applicable exemptions and deductions. Under the standard inheritance tariff, the calculation is:
TRY 3,000,000 × 1% + TRY 1,000,000 × 3% = TRY 60,000.
This illustrates the progressive bands. It is not a calculation based on a property’s purchase price or a personal tax assessment.
Prepare the file before submitting
Confirm the applicable deadline, valuation and supporting documents for your circumstances. Explore our legal support services or contact our team to discuss the documents you need to organise.
General information only. Confirm your individual position before filing.
Official source
Turkish Revenue Administration: Inheritance and Gift Tax. Last checked: 16 October 2026.
