Inheritance and Gift Tax in Turkey 2026: Rates and Filing

Turkey levies inheritance and gift tax when assets pass to another person through death or without adequate consideration. The Turkish name is Veraset ve İntikal Vergisi, commonly translated as inheritance and transfer tax. Foreign heirs may be within scope even if they do not live in Turkey, particularly when the estate includes Turkish real estate, bank accounts, shares or other assets located in Turkey.

This guide explains the standard rules in force on 11 September 2026. It is written for foreign heirs, internationally mobile families and non-Turkish owners of assets in Turkey. Succession law, title transfer and tax filing are connected but separate processes; a Turkish lawyer may be needed for probate or title matters, while a tax professional should review the declaration, valuation and payment position.

What is inheritance and gift tax in Turkey?

Inheritance and gift tax is imposed on assets received:

• by inheritance, including transfers arising on death; or
• gratuitously, including gifts and other transfers made without consideration.

The recipient is generally the taxpayer. In an inheritance, this normally means each heir is assessed on their own net share rather than the estate being taxed as one undivided amount. The applicable exemption and progressive brackets are therefore considered for each recipient.

Inheritance and gift tax is different from annual property tax, title deed fees, income tax on rent and capital gains tax on a later sale. An inherited apartment may create an inheritance-tax filing first, annual rental-income obligations if it is let, and a separate tax analysis if it is later sold.

When does Turkish inheritance and gift tax apply?

Under Law No. 7338, Turkish tax exposure can arise broadly where:

• the transferred asset is located in Turkey, regardless of the nationality of the recipient;
• assets belonging to a Turkish citizen pass by inheritance or gift; or
• a Turkish citizen acquires assets abroad through inheritance or a gratuitous transfer.

A narrow statutory exception can apply when a foreign individual who is not domiciled in Turkey receives a Turkish citizen’s property located outside Turkey. Cross-border cases must be mapped asset by asset because nationality, domicile, the location of the property and the identity of the deceased or donor can produce different outcomes.

For a broader orientation to the Turkish tax system, see the tax guide for foreigners in Turkey. Do not assume that an income tax treaty automatically covers inheritance or gift tax: treaty coverage must be checked separately.

Turkey’s 2026 inheritance and gift tax rates

General Communiqué No. 57, published in the Official Gazette on 31 December 2025, set the following brackets for transfers from 1 January 2026. The bracket amounts apply to the taxable base after the relevant exemption and allowable deductions.

Reduced rates for gifts from close family

When a person receives a gratuitous transfer from their mother, father, spouse or child, the gift-tax rates in the table are generally applied at half. The statutory exception concerns transfers from an adopted child to the adoptive parent. The family relationship and direction of the transfer should be documented before using the reduced rates.

Special 1% inheritance rate introduced in 2026

Law No. 7582, published on 4 June 2026, added a narrow special rule. For individuals benefiting from the new foreign-source income exemption under repeated Article 20/D of the Income Tax Law, inheritance transfers occurring within that exemption period are subject to a 1% inheritance-tax rate.

This is not a general 1% rate for every foreigner or new resident. Eligibility for the underlying 20-year income-tax regime, its effective date, the relevant inheritance and the implementing requirements must all be verified. The standard progressive tariff remains the starting point for taxpayers outside that special regime.

Inheritance and gift tax exemptions for 2026

The 2026 fixed exemptions under General Communiqué No. 57 are:

The taxable base is not necessarily the asset’s headline market price. The applicable statutory valuation rules, deductible liabilities and each recipient’s exemption must be considered before the progressive tariff is applied.

When must an inheritance tax return be filed in Turkey?

The deadline depends on where the death occurred and where the taxpayer is located. The statutory periods for inheritances are summarised below.

The period is calculated from the legally relevant event, not from the date the family finishes collecting documents. International probate, apostille and translation work should therefore begin promptly.

Is a return required when no inheritance tax is payable?

For inheritance transfers, a return is generally still filed even when the inherited share falls below the applicable exemption. For gratuitous transfers, a return is generally not required where the acquisition remains below the applicable exemption. This distinction is easy to miss.

When must a gift tax return be filed?

A gratuitous transfer is generally declared within one month following the date the property is legally acquired. The timing of a gift may depend on when ownership passes, registration is completed or control of the asset is transferred. A promised gift and a completed transfer do not necessarily create the same filing date.

For prizes from competitions, draws and qualifying games of chance, the organiser has separate withholding and return obligations. The return is generally due by the twentieth day of the month following the competition or draw, with payment within the filing period.

Where and how is the return filed?

The competent tax office depends on the type of transfer, the deceased’s last domicile, the taxpayer’s location and the assets involved. Qualifying inheritance returns can be submitted electronically through the Turkish Revenue Administration’s Digital Tax Office (Dijital Vergi Dairesi). A tax office filing may still be required or preferable where identity, representation, foreign documents or asset information cannot be completed electronically.

Foreign heirs commonly need a Turkish tax identification number before tax and asset-transfer procedures can be completed. The site’s Turkish tax identification number service explains the general process.

Documents commonly needed by foreign heirs

The exact file varies, but a cross-border inheritance commonly requires:

• death certificate;
• certificate of inheritance or equivalent probate document;
• passports and Turkish tax identification numbers of the heirs;
• Turkish population or address records where relevant;
• title deeds and municipal property-tax value documents for Turkish real estate;
• bank letters showing balances at the relevant date;
• company share, securities and investment-account records;
• vehicle registration and valuation evidence;
• evidence of deductible debts and estate expenses;
• will, family-status and relationship documents where relevant;
• foreign tax assessments and payment receipts where double-tax relief may be claimed;
• apostille or consular legalisation and sworn Turkish translations for foreign documents, where required; and
• power of attorney if a representative will manage the filing.

A foreign probate document does not automatically complete every Turkish succession procedure. Depending on the asset and document, Turkish court, notary, land-registry or recognition steps may be necessary. Tax filing should be coordinated with the lawyer handling succession and title transfer.

How are inherited and gifted assets valued?

Law No. 7338 and the Turkish Tax Procedure Law contain asset-specific valuation rules. Common controls include:

• Turkish real estate: the relevant property-tax value is central to the declaration; the title deed price alone should not be used without checking the statutory basis.
• Bank accounts and cash: the balance and currency at the legally relevant date must be documented.
• Listed securities: the applicable quoted or statutory value must be identified for the valuation date.
• Unlisted company shares: balance-sheet and tax valuation rules may require company records and professional analysis.
• Business assets, vehicles and movables: each category may have a separate statutory valuation method.
• Foreign assets: foreign-currency conversion and the nature of the asset must be documented using the applicable Turkish rules.

The tax office may review and revalue declared assets during the assessment process. A first assessment based on the return can therefore be followed by an additional assessment. Keep the valuation reports, official letters, exchange-rate evidence and calculations used in the declaration.

Which debts and costs can reduce the taxable base?

Qualifying debts and obligations connected with the inherited or gifted property may be deductible if they are legally recognised and properly evidenced. Examples can include enforceable debts of the deceased and certain estate-related liabilities. Personal estimates, undocumented family claims and costs unrelated to the transferred property should not be deducted automatically.

In cross-border estates, the same liability may be relevant in more than one jurisdiction. Its legal debtor, connection to the asset, foreign treatment and Turkish deductibility should be reconciled before filing.

Inheritance tax calculation example for 2026

Assume one adult child receives a net inheritance share valued at TRY 8,000,000 in 2026 and qualifies for the TRY 2,907,136 descendant exemption.

1. Net inherited share: TRY 8,000,000
2. Less 2026 exemption: TRY 2,907,136
3. Illustrative taxable base: TRY 5,092,864
4. First TRY 3,000,000 × 1% = TRY 30,000
5. Remaining TRY 2,092,864 × 3% = TRY 62,785.92
6. Illustrative tax: TRY 92,785.92

This simplified example assumes the values and deductions are accepted, no treaty or foreign-tax credit changes the result, and the special 1% regime does not apply. The tax office’s assessment and rounding determine the amount legally payable.

Gift tax calculation example for 2026

Assume an unrelated individual receives a gratuitous cash transfer of TRY 5,000,000 in 2026:

1. Gift: TRY 5,000,000
2. Less 2026 gift exemption: TRY 66,935
3. Illustrative taxable base: TRY 4,933,065
4. First TRY 3,000,000 × 10% = TRY 300,000
5. Remaining TRY 1,933,065 × 15% = TRY 289,959.75
6. Illustrative tax: TRY 589,959.75

If the same qualifying gift were from a parent, child or spouse, the half-rate family rule could materially reduce the calculation. Relationship evidence and the transfer’s legal form remain essential.

How is inheritance and gift tax paid?

Standard inheritance and gratuitous-transfer tax is generally paid in six equal instalments over three years, in May and November of each year. The actual assessment notice and the Turkish Revenue Administration’s current tax calendar should be checked before payment.

Different payment timing applies to tax withheld on competition, draw and game-of-chance prizes. Filing a return does not itself complete payment, and paying an estimated amount does not replace a correctly filed return.

Can foreign inheritance tax be credited in Turkey?

Foreign tax paid on foreign property can potentially be deducted from Turkish inheritance and gift tax attributable to that property, subject to statutory limits and documentary proof. The foreign assessment, proof of payment, certified translation and matching of the foreign asset to the Turkish taxable base are important.

Turkey’s treaty network for inheritance and gift taxes is limited. An income tax treaty should not be assumed to eliminate double inheritance taxation. Where a specific estate-tax treaty applies, its definitions, residence rules, taxing rights and credit mechanism must be analysed separately.

What happens after the tax return?

The tax return is only one part of settling an estate. A foreign heir may also need to:

• obtain or validate the certificate of inheritance;
• complete land-registry transfer for Turkish real estate;
• release bank balances and investment accounts;
• update company share ledgers or commercial registrations;
• deal with municipal and property-related liabilities;
• set up future rental-income compliance; and
• assess the tax result of a later sale.

If inherited real estate will be rented, review the annual rental income tax filing service. If it may be sold, the acquisition route and date can affect the analysis explained in the capital gains tax guide for Turkey.

Common mistakes in cross-border inheritance and gifts

Practical filing checklist

For tailored support with scope, valuation, the tax return and payment plan, review our Turkish tax advisory service.

Official sources

• Official Gazette — Inheritance and Transfer Tax Law General Communiqué No. 57
• Turkish Revenue Administration — Law No. 7338 and current rates
• Turkish Revenue Administration — Law No. 7582
• Turkish Revenue Administration — Announcement on Law No. 7582
• Turkish Revenue Administration — Digital Tax Office