Understanding inheritance tax in Turkey in 2025 is essential for families, foreign investors, expatriates, and beneficiaries managing estates. At Akkas & Associates Law Firm, we assist clients in navigating the legal, tax, and procedural aspects of Turkish inheritance law with clarity and precision. Turkey’s tax legislation imposes specific obligations on beneficiaries, and proper planning can significantly reduce unnecessary costs and delays.
Our Turkish inheritance lawyers explain the current inheritance tax rates, exemptions, valuation rules, filing procedures, timelines, and practical steps for both residents and non-residents inheriting assets in Turkey.
Table of Contents
- What Is Inheritance Tax in Turkey?
- FAQs About Inheritance Tax in Turkey
- 1. Do foreigners have to pay inheritance tax in Turkey?
- 2. What is the deadline for filing the inheritance tax declaration?
- 3. How is the value of inherited real estate determined for tax purposes?
- 4. Can I sell an inherited property before paying the inheritance tax?
- 5. Is there an inheritance tax exemption for a surviving spouse and children?
- Contact for Expert Inheritance Tax Guidance
What Is Inheritance Tax in Turkey?
Inheritance tax (Veraset ve İntikal Vergisi) applies to assets passed from a deceased person to their heirs. These assets may include real estate, bank accounts, company shares, vehicles, movable property, and other rights. The law covers both Turkish citizens and foreign nationals who inherit assets located in Turkey.
While inheritance tax in Turkey is relatively low compared to many European jurisdictions, beneficiaries must comply with filing requirements, valuation procedures, and payment deadlines.
Inheritance Tax Rates and Exemptions for 2025
Turkey operates a progressive tax system, meaning the tax rate increases as the value of the inherited asset grows. The tax brackets and rates are adjusted annually, and the 2025 official figures reflect these changes.
Progressive Tax Rates for Inheritance in 2025
The rates below are for transfers via inheritance (death). Gratuitous transfers (gifts) are taxed at higher rates.
| Taxable Amount (Turkish Lira – TRY) | Tax Rate (%) |
| Up to 2,400,000 TRY | 1% |
| Next 5,700,000 TRY | 3% |
| Next 12,000,000 TRY | 5% |
| Next 24,000,000 TRY | 7% |
| Amounts Exceeding 44,100,000 TRY | 10% |
Crucial Note on Exemptions: Turkish law provides certain exemption amounts that are deducted from the total taxable value before the rate is applied. For 2025, an important exemption is available for the surviving spouse and children (descendants).
If the spouse is inheriting alongside descendants, they each benefit from an individual exemption threshold. If the spouse inherits alone (without descendants), a higher total exemption applies. These amounts are vital for minimizing the final tax burden.
What is Inheritance Tax in Turkey?
The Turkish Inheritance and Gift Tax is levied on assets transferred without consideration (gratuitous transfers), primarily through inheritance (due to death) or gifts (during a lifetime). The tax is governed by Law No. 7338 and applies to:
- All assets belonging to Turkish citizens, regardless of where the assets are located (worldwide taxation principle).
- Assets located in Turkey (e.g., real estate, bank accounts, shares) belonging to foreigners (territorial taxation principle).
Unlike some other jurisdictions, the tax is generally levied on the recipient (the heir or donee), not on the estate itself. The core principle is that the acquisition of wealth without effort is a taxable event.
Key Principles for Foreigners and International Heirs
Inheritance procedures often become intricate when international elements are involved. Foreigners holding assets in Turkey, such as apartments in Istanbul or villas in Bodrum, must understand two key rules:
- Immovable Property: All immovable property (real estate) located in Turkey is always subject to Turkish inheritance law and tax regulations, irrespective of the deceased’s nationality or residency.
- Movable Property: For movable assets (bank accounts, vehicles, shares, etc.), the law of the deceased’s nationality usually governs the inheritance distribution, but if the assets are located in Turkey, they will still be subject to Turkish inheritance tax.
This means that a foreigner inheriting a Turkish property will definitively be subject to Turkish Inheritance Tax on that specific asset.
Procedures and Compliance: Declaring and Paying the Tax
Compliance with the Turkish tax regime is mandatory to legally transfer ownership of assets. Failure to file the tax declaration on time will lead to interest charges and penalties.
1. Obtaining the Certificate of Inheritance
The first legal step is to obtain a Certificate of Inheritance (Veraset İlamı) from the Turkish courts or, for Turkish citizens, from a Notary Public. This document legally confirms the heirs and their respective shares. This process often requires the assistance of an experienced Turkish inheritance lawyer, especially for foreign heirs who need to present translated and apostilled documents from their home country. For detailed guidance on this, see our article on How to Obtain a Turkish Certificate of Inheritance.
2. Filing the Tax Declaration
Heirs must file an Inheritance Tax Declaration with the relevant Tax Office within specific time limits, which depend on the deceased’s and the heirs’ residency status and location of death.
| Deceased/Heir Location | Filing Deadline (After Date of Death) |
| Death in Turkey, Heirs in Turkey | 4 months |
| Death in Turkey, Heirs Abroad | 6 months |
| Death Abroad, Heirs in Turkey | 6 months |
| Death Abroad, Heirs Abroad | 8 months |
3. Payment Structure
One of the unique features of the Turkish Inheritance Tax is the payment schedule. The tax is payable over a period of three years, divided into biannual installments due in May and November of each year. This spread-out payment schedule is intended to ease the immediate financial burden on the heirs.
Strategic Tax Planning and Double Taxation
For international clients, the risk of double taxation (paying inheritance tax in both Turkey and their home country) is a serious concern.
- Double Tax Treaties: Turkey has a limited number of treaties specifically addressing inheritance tax. Where a treaty exists, it provides mechanisms (like the exemption or credit method) to prevent or mitigate double taxation.
- Credit Mechanism: If no specific inheritance tax treaty exists, Turkish tax law generally allows a credit for inheritance tax paid in a foreign country on the inherited property, which can be deducted from the Turkish tax base.
Effective inheritance planning, often involving a Turkish Will drafted by a local expert, is crucial to legally minimize tax liabilities and ensure the smooth transfer of assets. Our firm assists clients with the intricate process of Drafting a Will in Turkey and Estate Planning.
The Importance of Legal Counsel
The valuation of assets, application of exemptions, adherence to strict deadlines, and managing international conflicts of law are complex matters under Turkish law. Foreign heirs, in particular, face challenges such as obtaining sworn translations and legalizing foreign documents. The expertise of a specialized Turkish inheritance lawyer is indispensable to:
- Accurately calculate the tax liability and apply all eligible exemptions.
- Ensure timely filing to avoid substantial penalties and interest.
- Represent the heir before the Tax Office and Land Registry to effect the final property transfer. For related matters, you may find our guide on Real Estate Law in Turkey beneficial.
FAQs About Inheritance Tax in Turkey
1. Do foreigners have to pay inheritance tax in Turkey?
Yes. Foreigners must pay Turkish Inheritance Tax on all assets physically located within the Republic of Turkey, such as real estate, bank accounts, and shares in Turkish companies.
2. What is the deadline for filing the inheritance tax declaration?
The filing deadline varies, but for most non-resident foreign heirs, it is 8 months from the date of the deceased’s passing.
3. How is the value of inherited real estate determined for tax purposes?
The taxable value for real estate is generally the fair market value determined by the Ministry of Treasury and Finance, which can often be higher than the declared municipal value (emlak değeri).
4. Can I sell an inherited property before paying the inheritance tax?
No. The Tax Office issues a Tax Clearance Certificate (Veraset İlişiği Yoktur Yazısı) only after the tax has been paid or the first installment has been secured. This certificate is mandatory for any official transfer or sale of the property at the Land Registry.
5. Is there an inheritance tax exemption for a surviving spouse and children?
Yes. Turkish law provides substantial tax-free exemption amounts that apply to the surviving spouse and descendants (children), which are adjusted annually and deducted before the progressive tax rate is applied.
Contact for Expert Inheritance Tax Guidance
Understanding the Inheritance Tax in Turkey is a critical component of estate planning and succession for anyone with assets in Istanbul or elsewhere in the country. Given the annual adjustments in rates and exemptions, the technical requirements for filing, and the complexity of cross-border inheritance law, expert legal guidance is not just helpful—it’s essential.
Protect your inherited assets and ensure smooth, tax-compliant transfers by partnering with a trusted legal expert. Contact Akkas & Associates Law Firm today for professional assistance with your probate, succession, and Turkish inheritance tax obligations.
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