How inheritance tax works in Turkey
Turkey levies inheritance and gift tax on recipients of property received by inheritance or donation. Rates are progressive and generally range from 1% to 30% depending on the amount and transfer type.
For 2026, the main allowances are TRY 2,907,136 for each heir share to descendants and spouse, TRY 5,817,845 if there are no descendants for the spouse's share, and TRY 66,935 for gifts and lottery-style prizes.
Inheritance and gift tax is paid in biannual instalments over three years, usually in May and November. Foreign tax paid on inherited property can be deducted where allowed.
Tax rates at a glance
- Inheritance tax
- 1%-30%
- Estate tax
- No separate estate tax
- Gift tax
- 1%-30%
- Probate tax
- No separate probate tax
Who benefits most
These profiles tend to benefit most when the rules match their real residence, payroll and business setup.
InvestorsFamily officesHeirsExpatsRemote founders
Watch out for
- Even with allowances, Turkey inheritance tax can be material for property and larger cash transfers.
- Lifetime gifts are taxed separately, so gifting assets early does not automatically avoid tax.
- Foreign heirs can still face tax or reporting in their own country even when Turkey is the source country.
Frequently asked questions
Does Turkey have inheritance tax?
Yes. Turkey levies inheritance tax on assets received from a deceased person, and the rate depends on the amount transferred.
Are gifts taxed in Turkey?
Yes. Lifetime gifts are generally subject to the same inheritance and gift tax system.
How is inheritance tax paid in Turkey?
The tax is generally paid in biannual instalments over three years, rather than in one lump sum.