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Inheritance tax in Turkey 2026
Each heir deducts TRY 2,907,136 (a spouse with no children TRY 5,817,845) and pays 1% to 10% on the rest — among Europe's mildest death duties.
Gifts are taxed harder at 10-30% above a small TRY 66,953 exemption, but transfers from parents, spouses and children pay half those rates.
At a glance
- top rate
- 10% inheritances / 30% gifts, above TRY 55 million of base
- entry band
- TRY 2,907,136 exempt per heir (2026)
- tax year basis
- Valued at death or gift date
- filing deadline
- Payable in instalments over 3 years
- residency basis
- Turkish-situated assets and worldwide assets of Turkish nationals
- regime flag
- Foreign inheritance taxes deduct from the taxable base
Rates
Inheritance and gift tax (2026)
| Taxable base (TRY) | Inheritances | Gifts |
|---|---|---|
| First 3,000,000 | 1% | 10% |
| Next 7,000,000 | 3% | 15% |
| Next 15,000,000 | 5% | 20% |
| Next 30,000,000 | 7% | 25% |
| Above 55,000,000 | 10% | 30% |
Marginal rates apply within each band.
Thresholds & allowances
- Per-heir exemptionTRY 2,907,136 (2026)
TRY 5,817,845 for a surviving spouse with no descendants
- Gift exemptionTRY 66,953 (2026)
Gifts from parents, spouses and children pay half the scale rates
- Foreign-tax reliefBase deduction
Substantiated foreign inheritance and gift taxes reduce the Turkish taxable base
Residency
Residency trigger
The tax reaches property situated in Turkey and anything received by or from Turkish nationals; foreign nationals resident abroad receiving foreign assets stay outside even when the giver was Turkish.
Non-resident treatment
Non-resident heirs pay on Turkish-situated assets under the same scale and exemptions; there are no inheritance-tax treaties.
Notes
- The tax is payable in instalments spread over 3 years from assessment.
- Inherited or gifted securities enjoy a capital-gains exemption when later sold.
- All exemption amounts re-index annually with inflation.
- Earthquake-related inheritances and employer aid to victims' families (2023) were exempted.
- Under the same June 2026 law, qualifying gratuitous transfers connected to the new-resident regime bear a flat 1% duty instead of the ordinary scales during the exemption period.
FAQ
How much inheritance tax is due in Turkey?
1% to 10% progressive after a TRY 2,907,136 per-heir exemption (2026) — a spouse with no children deducts TRY 5,817,845.
How are gifts taxed in Turkey?
At 10-30% above a TRY 66,953 exemption — but gifts between parents, spouses and children pay half those rates.
Figures: tax year 2026, compiled from public sources. Not tax advice.