Inheritance & Gift Tax in Turkey Foreigners 2026
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2026
13 Sep
Comprehensive 2026 Legal & Tax Guide by GARS Consulting Real Estate & Inheritance Law Department
Foreign nationals owning real estate, bank deposits, or corporate shares in Turkey are subject to Inheritance and Transfer Tax (Veraset ve İntikal Vergisi) under Law No. 7338. In Turkey, obtaining a court-issued Certificate of Inheritance (Veraset İlamı) is not enough to transfer title deeds (Tapu) or access bank funds; heirs must secure a mandatory Tax Clearance Certificate (İlişik Kesme Belgesi) from the Tax Office.
2026 Statutory Tax Exemptions (İstisnalar)
Turkish tax law provides generous annual tax-exempt brackets deducted from the gross estate:
- Per Child / Descendant and Surviving Spouse: Full tax exemption up to substantial statutory limits (exceeding 2.5 million TL per heir in 2026).
- Surviving Spouse (if no children exist): Over 5 million TL tax-free bracket.
Progressive Tax Rates on Net Estate (2026)
| Net Estate Value Brackets | Inheritance Tax Rate (Veraset) | Gift Tax Rate (Hibe) |
|---|---|---|
| First Bracket | 1% | 10% |
| Second Bracket | 3% | 15% |
| Third Bracket | 5% | 20% |
| Fourth Bracket | 7% | 25% |
| Amounts Exceeding Top Bracket | 10% | 30% |
*Note:* Turkish inheritance tax rates (1% - 10%) are among the lowest in Europe and globally.
Strict Statutory Filing Deadlines
- Death in Turkey, Heirs in Turkey: Within 4 months.
- Death in Turkey, Heirs Abroad: Within 6 months.
- Death Abroad, Heirs Abroad: Within 8 months.
GARS Consulting Legal Representation
- Representing international heirs via power of attorney without requiring travel to Turkey.
- Securing the court Certificate of Inheritance and property valuation (Rayiç Bedel).
- Preparing tax declarations, maximizing exemptions, and obtaining the Tax Clearance Certificate.
- Completing Land Registry (Tapu) deed re-registration and releasing bank accounts.
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