Turkey Inheritance & Estate Tax Calculator for Foreign Heirs

Turkish inheritance tax operates on a progressive tier system ranging from 1% to 10% for direct descendants (children, grandchildren, spouse), with substantial per-heir statutory exemptions. Crucially, under Turkish Private International Law (MÖHUKMÖHUKTurkish Private International Law Act No. 5718The Turkish statute that decides which country's law applies to a cross-border matter, and how foreign judgments are recognised and enforced here.Glossary → Art. 43), foreign nationals cannot obtain inheritance certificates from Turkish notaries; a formal probate petition before the Turkish Civil Court of Peace (Sulh Hukuk Mahkemesi) is legally mandatory. Use our statutory calculator below to compute your inheritance tax and settlement costs, or consult our cross-border inheritance lawyers.

Statutory Inheritance Tax Brackets Under Law No. 7338 Article 16

Under Article 16 of the Turkish Inheritance and Transfer Tax Law, taxable amounts exceeding the statutory exemption allowance are taxed progressively according to the following statutory tiers:

• Tier 1 (First ₺3,000,000 / ~$78,000): 1% (Direct Heirs) / 10% (Gratuitous / Unrelated)
• Tier 2 (Next ₺7,000,000 / ~$182,000): 3% (Direct Heirs) / 15% (Gratuitous / Unrelated)
• Tier 3 (Next ₺15,000,000 / ~$390,000): 5% (Direct Heirs) / 20% (Gratuitous / Unrelated)
• Tier 4 (Next ₺30,000,000 / ~$780,000): 7% (Direct Heirs) / 25% (Gratuitous / Unrelated)
• Tier 5 (Portion Exceeding ₺55,000,000 / ~$1.43M): 10% (Direct Heirs) / 30% (Gratuitous / Unrelated)
• Statutory Exemption Allowance (Art. 4/b): Each direct heir (child, grandchild, surviving spouse) receives a statutory tax-free exemption (₺2,907,136) deducted from their respective hereditary share.
• Payment Terms: Turkish inheritance tax is payable over 3 years in 6 equal bi-annual installments (due in May and November of each calendar year).

Mandatory Court Probate for Foreign Heirs (MÖHUK Art. 43)

Unlike Turkish citizens who can easily obtain inheritance certificates from local public notaries in minutes, foreign heirs face a mandatory judicial procedure:

• Incompetence of Notaries for Foreigners: Under Turkish Notary Law and MÖHUKMÖHUKTurkish Private International Law Act No. 5718The Turkish statute that decides which country's law applies to a cross-border matter, and how foreign judgments are recognised and enforced here.Glossary → Art. 43, Turkish notaries are strictly prohibited from issuing Certificates of Inheritance (Veraset İlamı) if any party or the deceased is a foreign citizen.
• Civil Court of Peace Jurisdiction (Sulh Hukuk Mahkemesi): Foreign heirs must file an ex-parte petition before the Civil Court of Peace. The court examines the apostilled foreign death certificate, family registry/genealogy records, and cross-border choice of law rules.
• Real Estate vs. Movable Asset Rule (MÖHUK Art. 20): Under Turkish conflict of laws rules, inheritance of real estate located in Turkey is governed strictly by Turkish substantive law (lex rei sitae), while bank accounts and movable assets follow the national law of the deceased.

Tax Clearance Certificates (*İlişiksiz Belgesi*) & Cross-Border Fund Repatriation

Clearing Turkish tax liabilities is the legal prerequisite for liquidating or transferring inherited assets:

• Inheritance Declaration Filing Deadline (VİV Art. 9): If the death occurred abroad, the inheritance tax declaration must be filed with the Turkish Tax Office (*Vergi Dairesi*) within 4 to 6 months (or 8 months if heirs are located in different foreign countries).
• Tax Clearance Certificate (*İlişiksiz Belgesi*): Once the inheritance tax declaration is audited and cleared, the Tax Office issues an official release certificate. Without this document, Turkish banks will not release cash deposits, and the Land Registry will not transfer title deeds.
• Central Bank & International Wire Transfer Repatriation: To transfer cash inheritance proceeds out of Turkey to the US, UK, or EU via SWIFT/wire transfer, Turkish banks require certified copies of the court probate decree, tax clearance certificate, and source-of-funds verification under MASAKMASAKThe Financial Crimes Investigation BoardTürkiye's financial intelligence unit — the body that receives suspicious-transaction reports and supervises anti-money-laundering duties.Glossary → anti-money laundering regulations.

Title Deed Transfer Fees (*Tapu İntikal Harcı*) & Common Pitfalls

When registering inherited real estate under the names of the foreign heirs at the Land Registry Directorate:

1. Reduced Transfer Fee (Fees Law Schedule 4/c): Unlike an ordinary property sale which carries a 4.0% transfer tax, estate transfer by succession (İntikal) is subject to a reduced statutory fee of only ‰6.83 (0.683%) of the municipal tax value.
2. Forced Heirship (*Saklı Pay* - TMK Art. 505-506): Turkish inheritance law reserves mandatory statutory shares for surviving spouses (1/4 to 3/4 depending on parentela) and children (1/2 of statutory share) that cannot be eliminated by a foreign will.
3. Renunciation of Inheritance (*Mirası Ret* - TMK Art. 605): If the deceased left substantial debts or tax liabilities in Turkey, heirs have the statutory right to formally renounce the inheritance within 3 months before the Civil Court of Peace.

Frequently asked questions