Inheritance in Turkey: tax and rights for foreigners

Is there inheritance tax in Turkey?

Yes. Turkey’s Inheritance and Transfer Tax Law No. 7338 covers property and rights acquired by inheritance and certain transfers without consideration. A foreign heir receiving a house, land or another asset in Turkey may therefore need to file and pay tax. The result depends on the asset, valuation, relationship, exemptions and taxpayer circumstances.

Tax is separate from heirship. An heir may still need to file, prove value and obtain land-registry documents. Check the current tax year and official valuation before preparing the return.

Which law governs a foreigner’s inheritance in Turkey?

Article 20 of the Private International and Procedural Law No. 5718 starts with the deceased’s national law but applies Turkish law to immovables located in Turkey. Opening, acquiring and dividing an inheritance follow the law of the country where the estate is located, and a Turkish estate without heirs passes to the State.

For a foreign owner of a Fethiye villa, nationality alone does not answer the case. Turkish rules affect title, registration, division and protected shares; national law may still matter for other assets, capacity or family questions. A foreign will can provide evidence and may be valid in form, but it does not remove the need to test its effect on Turkish immovables.

A foreign court certificate or probate document is not automatically a Turkish title-deed instruction. It may need an apostille or legalisation and Turkish translation. Turkey is listed as a party to the 1961 Hague Apostille Convention, but whether a particular document can use an apostille depends on the issuing country, document type and receiving authority.

Who are the statutory heirs and what shares do they receive?

This summary describes the main statutory structure; a will, adoption, prior death, divorce, disputed family relationship or foreign-law issue can change the analysis.

Family position	Main statutory rule
Descendants	Children inherit equally. If a child died earlier, that child’s descendants take by representation in the relevant degree.
Parents	If there are no descendants, the parents inherit equally. Descendants of a parent who died earlier can take by representation.
Grandparents and their descendants	If there are no descendants, parents or their descendants, grandparents inherit equally, with representation rules for an earlier death.
Surviving spouse with descendants	The spouse’s statutory share is one-quarter.
Surviving spouse with the parents’ class	The spouse’s statutory share is one-half.
Surviving spouse with grandparents and their children	The spouse’s statutory share is three-quarters; if none of those relatives exists, the spouse takes the whole estate.
Adopted child	An adopted child and that child’s descendants inherit from the adopter like blood relatives; inheritance in the birth family continues.

These are the principal rules in Civil Code Articles 495–501, not a substitute for a family-tree assessment. If no heir is found, the estate passes to the State under Article 501. A Turkish succession certificate records the conclusion for the particular application.

What are reserved shares under Turkish inheritance law?

Turkish law calls protected minimum entitlements saklı pay (reserved shares). Civil Code Article 505 allows a person with descendants, parents or a spouse to make testamentary dispositions only outside those reserved shares. Without such heirs, the person can generally dispose of the whole inheritance, subject to other legal issues.

Article 506 sets the protected proportions:

Reserved-share heir	Protected portion under the current Civil Code
Each descendant	One-half of that descendant’s legal share
Each parent	One-quarter of that parent’s legal share
Surviving spouse with descendants or parents	The whole of the spouse’s legal share
Surviving spouse in the other listed combinations	Three-quarters of the spouse’s legal share

A will exceeding the disposable portion can be reduced to protect a reserved share. The calculation depends on the estate at death, debts and permitted deductions. Review a foreign will against the Turkish family structure before relying on it.

How do heirs abroad claim Turkish property?

A foreign heir normally completes linked steps rather than treating the matter as a single probate application.

1. Collect the identity and family evidence. Obtain the death certificate, passports, birth and marriage records, adoption records, any will, foreign probate decision and information about every possible heir. Ask which documents require an apostille or legalisation and obtain Turkish translations where required.
2. Identify the Turkish assets. Gather the tapu (title deed) or parcel details, bank information, vehicles, debts and known gifts. A title-deed search and tax valuation are separate checks.
3. Apply for the succession certificate. The certificate is the Turkish mirasçılık belgesi. Civil Code Article 598 refers to a Sulh court or notary in appropriate cases, but Notary Law Article 71/B says a notary cannot issue it when requested by foreigners. Plan for the competent Sulh Hukuk Mahkemesi and provide the foreign records in acceptable form.
4. Check whether rejection is needed. A legal or appointed heir may reject the inheritance, but the general period is three months under Article 606. The starting date differs for legal and testamentary heirs, and the statement must be unconditional and made to the Sulh court.
5. File the tax declaration. Apply the correct Article 9 period, value the assets under Law No. 7338, claim supported exemptions and retain the tax-office assessment. Do not wait for a land-registry appointment before checking the tax deadline.
6. Complete the land-registry transfer. Submit the succession certificate, identification, tax documents and other forms requested by the competent Tapu Müdürlüğü. If heirs are abroad, a power of attorney can enable representation when it grants the necessary authority.
7. Sell, retain or divide. Once the title and tax position are ready, the heirs can assess a sale or division. A consensual sale requires the owners to sign or to be properly represented; disagreement can require a separate inheritance or partition assessment.

The inheritance and wills service covers court, tax, title-deed and dispute work in Fethiye. The power of attorney guide explains questions to resolve before an heir signs authority abroad.

What are the Turkish inheritance-tax deadlines?

Article 9 of Law No. 7338 gives different periods depending on the place of death and taxpayers’ location. The table summarises the inheritance cases most relevant to foreign families.

Event and taxpayer location	Declaration period
Death in Turkey; taxpayer in Turkey	Within four months after the death
Death in Turkey; taxpayer abroad	Within six months after the death
Death abroad; taxpayer in Turkey	Within six months after the death
Death abroad; taxpayer in the country where the deceased was located	Within four months after the death
Death abroad; taxpayer in another foreign country	Within eight months after the death
Presumed death recorded in the death register	Within one month after registration

A gift or other gratuitous transfer has a different one-month rule under Article 9. Several heirs may file jointly, but each person’s liability and documents still need checking. Being outside Turkey does not pause the deadline.

The law’s Article 4 exemptions and Article 16 tariff are revalued and displayed in the official consolidated text for 2026 as follows:

• each inheritance share received by a descendant, adopted child or spouse: TRY 2,907,136;
• a spouse’s inheritance share where there are no descendants: TRY 5,817,845; and
• other gratuitous transfers: TRY 66,935.

For the 2026 inheritance tariff, Article 16 displays 1% on the first TRY 3,000,000, 3% on the next TRY 7,000,000, 5% on the next TRY 15,000,000, 7% on the next TRY 30,000,000 and 10% on the excess. These are the figures shown for the 2026 tax year in the official text; confirm the current values and any later amendment when filing.

After assessment, Article 19 permits payment over three years, in two equal instalments each May and November. Article 17 addresses the tax certificate and withholding where public bodies, banks, courts or enforcement offices pay or release an entitlement within the tax scope. Ask the tax office and land registry what evidence the parcel and transaction require.

What costs should a foreign heir budget for?

Costs vary with the number of heirs and the number and value of assets, objections and foreign documentation. Potential items include court and application charges, official copies, Turkish sworn translation, apostille or legalisation, notary and power-of-attorney charges, tax, title-deed and registry charges, and legal fees for the agreed work.

Tax is calculated from statutory value and applicable exemptions, not a foreign estate agent’s estimate alone. Legal fees are separate from public charges and follow the agreed scope. Confirm current figures before payment or filing; a generic calculator or old forum post is not a reliable quote.

What mistakes commonly delay inheritance in Turkey?

• Asking a Turkish notary for a certificate when the requester is foreign, despite the Article 71/B restriction.
• Sending untranslated or unauthenticated family records and assuming a foreign probate order is self-executing in Turkey.
• Missing the Article 9 tax deadline while waiting for the title deed or a family discussion.
• Treating a will as permission to ignore reserved shares or another heir’s legal rights.
• Sending one broad power of attorney without checking whether it covers the certificate, tax, title transfer, sale or settlement required.
• Trying to sell before the title, tax and authority documents are ready, or assuming every local office follows the same procedure.

Early review can show whether the issue is a certificate, title transfer, tax return, sale, rejection or dispute. Keep these routes and their deadlines separate.

What should a Fethiye heir check locally?

Fethiye has Sulh Hukuk courts and a local justice structure, but the competent court depends on the deceased’s last Turkish residence and the assets. Without a Turkish residence, the location of Turkish estate property may matter. Confirm the current venue rather than choosing an office solely because the property is described as “near Fethiye”.

The land-registry side is parcel-specific. Use TKGM’s current service channels to identify the correct Tapu Müdürlüğü, current procedure and live appointment requirements. A villa in Fethiye, Göcek or another nearby area may not use the office expected from a tourist locality name.

For a will, property, court certificate or tax deadline review, see making a will in Turkey and selling property in Turkey. A foreign heir needing Turkish representation can start with the inheritance lawyer in Fethiye service and the power of attorney guide.