Inheritance tax in Turkey, known locally as veraset ve intikal vergisi, is a progressive tax on assets located in Turkey. It applies whenever those assets pass to an heir after a death. The tax covers real estate, bank accounts, vehicles, company shares and other property. It is assessed separately for each heir, not as a single charge against the whole estate.

The tax affects Turkish citizens and foreign nationals alike, including UK residents who inherit Turkish property or hold assets through a Turkish relative. Exemption amounts and tax bands change every year. Understanding the current rules is an essential first step before any property transfer or bank release can go ahead.

Inheritance Tax in Turkey: An Overview

Turkish inheritance tax is governed by Law No. 7338 on Inheritance and Gift Tax. The law covers two types of transfer: assets passed on death, and gifts made during a person's lifetime. This guide deals only with death-related transfers, since lifetime gifts are taxed on a separate, higher scale.

Liability depends on residence rather than nationality. Heirs who live in Turkey are taxed on everything they inherit, wherever in the world the assets are held. Heirs who live outside Turkey, including most UK-based beneficiaries, are only taxed on the assets physically located in Turkey, such as a flat in Antalya or funds in a Turkish bank account. This limits a foreign heir's exposure to the Turkish-sited inheritance alone, without pulling their worldwide estate into the Turkish tax net.

The obligation sits within the wider framework of inheritance law in Turkey, which also governs who qualifies as an heir, how a will is recognised and how an estate is administered before any tax becomes due.

Who Pays Inheritance Tax in Turkey?

Every heir who receives Turkish-sited assets pays inheritance tax in Turkey on their own share. The tax is calculated individually, not as a single bill settled by the estate before assets reach the beneficiaries.

Nationality is not the deciding factor. A UK citizen who inherits an apartment from a Turkish relative, and a Turkish citizen who inherits from a parent who lived abroad, are both assessed under the same rules once the asset sits in Turkey. Spouses, children, parents and more distant relatives can all be liable. The amount each pays depends on their relationship to the deceased and the exemption available to that relationship, covered below.

Inheritance Tax in Turkey: Rates and Exemptions

Each heir benefits from an exemption before any tax is due, and the amount depends on their relationship to the deceased. For 2026, a child, or a spouse inheriting alongside children, can deduct up to 2,907,136 TL from their share before tax applies. A spouse who inherits with no children or other descendants can deduct up to 5,817,845 TL.

Once the exemption is applied, the remaining value is taxed on a sliding scale. Each band is taxed only on the portion of value that falls within it:

• First 3,000,000 TL: Taxed at 1%.

• Next 7,000,000 TL: Taxed at 3%.

• Next 15,000,000 TL: Taxed at 5%.

• Next 30,000,000 TL: Taxed at 7%.

• Amount above 55,000,000 TL: Taxed at 10%.

These figures are updated annually in line with Turkey's official revaluation rate, so the thresholds used in previous years no longer apply. Turkish property is also valued at its officially assessed municipal rate for tax purposes, rather than open market value. 

How Inheritance Tax in Turkey Is Calculated and Declared

Before anyone can confirm whether they pay inheritance tax in Turkey, a court, or a notary for Turkish citizens only, must issue a Certificate of Inheritance (veraset ilamı). This document confirms who the legal heirs are and what share each one holds. Foreign heirs cannot obtain it from a notary and must apply through the Turkish courts instead.

Once the certificate is issued, each heir files an inheritance and transfer tax declaration with the tax office responsible for the deceased's last registered address or the property's location. The declaration lists every asset at its officially assessed value. The tax office then issues a formal assessment based on the exemption and bands described above.

The declaration must be filed within a set period from the date of death: four months if the death occurred in Turkey, six months if either the death or the heir's residence was outside Turkey, and eight months if both were abroad. Filing late, even before any tax is calculated, exposes the heir to penalty interest.

Inheritance Tax in Turkey Compared with UK Inheritance Tax

The two systems are structured differently, so a direct rate comparison can be misleading. UK inheritance tax is charged against the estate as a whole, at a flat 40% above the nil-rate band, and is normally settled before assets reach beneficiaries. Turkish inheritance tax is charged separately on each heir's share, at progressive rates that top out at 10% for inheritance transfers, with a built-in exemption for close family.

For a UK national who inherits Turkish property, this raises a question about UK inheritance tax on Turkish property owned by someone domiciled in the UK at death. In that situation, the worldwide estate, including the Turkish asset, can fall within the scope of UK inheritance tax as well.

Unilateral relief under UK law can, in many cases, offset the Turkish tax already paid against the UK liability on the same asset. This reduces the risk of paying tax twice on the same property. Because the outcome depends on the specific facts of the estate, it is worth confirming the position with a professional before assuming either country's tax has been fully settled.

Inheritance Tax in Turkey: Deadlines, Instalments and Penalties

Missing the filing deadline is one of the most common and costly mistakes heirs make. Penalty interest accrues from the date the declaration was due, not from the date the tax office notices the delay. Filing on time, even while the court process to confirm heirship is still ongoing, stops that clock.

Once the tax office issues its assessment, the amount owed does not need to be paid in full straight away. Turkish law allows payment in six equal instalments spread over three years, due every May and November. This option applies automatically, without a separate application. Real estate, vehicles and bank accounts cannot be transferred into an heir's name until the tax office confirms the debt is paid or that an approved instalment plan is in place, so the Land Registry effectively enforces compliance at the point of transfer.

These timing rules become more complicated in cross-border inheritance in Turkey, where the deceased, the heirs, the property and the court proceedings can each sit in a different country. Coordinating the certificate of inheritance, the valuation and the tax filing within the statutory deadline takes careful planning.

How a Turkish Lawyer Can Help with Inheritance Tax in Turkey

A Turkish lawyer manages the parts of the process that are difficult to complete from abroad, starting with the court application for the Certificate of Inheritance, which foreign heirs cannot obtain through a notary. From there, a lawyer coordinates the property valuation, prepares and files the tax declaration within the statutory deadline, and requests the tax clearance certificate the Land Registry needs before it will register a transfer.

Acting under a notarised power of attorney, a lawyer can complete this entire sequence without the heir needing to travel to Turkey. This matters most when deadlines are short and court timelines are unpredictable. Early instruction also reduces the risk of a missed deadline, since the four, six or eight month filing window starts running from the date of death, regardless of how long the heirship process takes to conclude.

Turkish inheritance tax rewards early, accurate filing more than it punishes the size of an estate. The exemptions and progressive bands keep most family inheritances well below the headline top rate, but the deadlines are strict and unforgiving of delay. The requirement for a tax clearance certificate also means the tax cannot simply be deferred until convenient. Heirs who confirm their filing deadline, gather valuation evidence early and understand which exemption applies to their relationship to the deceased are in the strongest position to complete the transfer without unnecessary cost or delay.