Inheritance Tax in Turkey for Foreign Property Owners (2025-2026 Guide)

Turkey’s inheritance laws and taxes apply to anyone who owns property in the country, including foreign residents and non-residents. Whether you own a holiday home in Bodrum or an investment apartment in Istanbul, understanding how Turkish inheritance tax works can help your heirs avoid delays, stress, and unnecessary costs. This guide explains the full process clearly and practically, from tax rates to probate timelines.

How Inheritance Tax Works in Turkey

Turkey taxes assets based on where they are located, not on the nationality of the deceased or the heir. If a property is located in Turkey, the inheritance will always be subject to Turkish inheritance tax. Only the Turkish-based assets are taxed—foreign property, overseas bank accounts, and international investments remain outside Turkey’s tax scope.

Who Has to Pay Turkish Inheritance Tax?

Foreign heirs are taxed exactly the same as Turkish citizens. If the deceased owned real estate, a car, a bank account, or shares in a Turkish company, those assets are included in the taxable estate. Turkish inheritance tax does not apply to any assets located abroad, which simplifies situations where heirs live in multiple countries. Heirs are granted a taxation exemption on a portion of the inheritance, which is dependent on the actual number of heirs.

Turkey’s Inheritance Tax Rates (2025-2026)

Turkey uses a progressive system, starting at very low percentages. For most foreign homeowners, the tax remains modest compared to European standards. Rates increase gradually depending on the total value of inherited assets. The first taxation bracket starts at 1% and Payment can be made in six installments across three years (in May and November), easing the financial burden for heirs. The figures provided are based on Turkish inheritance tax rates for 2025 and may be subject to change in 2026.

Doing the math…

While for accurate figures, it is always best to speak with an attorney or tax representative, here is a simplistic example of how to calculate inheritance tax in Turkey. The first 1% taxation bracket is for property valued up to 2,400,000 TL. However, there are also taxation exceptions for the inheritors, valued this year at 2,316,628 TL each for spouses and children and 4,636,103 TL for spouses if there are no children. This figure is then deducted from the total property figure and then the tax percentage in the relevant bracket is applied.

Turkey Inheritance Tax Brackets

Portion of the inheritance value (after exemptions):

• Up to 2,400,000 TL → 1% tax
• Next 5,700,000 TL → 3% tax
• Next 12,000,000 TL → 5% tax
• Next 24,000,000 TL → 7% tax
• Anything above 44,100,000 TL → 10% tax

The Legal Process for Foreign Heirs

To begin the inheritance process, heirs must obtain a Certificate of Inheritance through a Turkish court or notary. Foreign documents—such as death certificates, wills, and birth certificates—generally require apostilles and sworn translations. Once the certificate is issued, heirs register their shares at the land registry and submit a tax declaration to the local tax office. Most of this process can be handled through a power of attorney without heirs needing to travel to Turkey.

The Role of Wills and International Documents

A foreign will can be recognised in Turkey as long as it meets the legal standards of the country where it was created and does not violate Turkish forced-heirship rules. Having a separate Turkish will specifically for Turkish assets often speeds up the probate process and prevents delays caused by translating and validating lengthy foreign documents.

What is the Forced Heirship Rule?

Even for foreigners and Turkish inheritance, Türk Medeni Kanunu (Turkish Civil Code) applies to property located in Türkiye. This means protected shares must go to the deceased’s spouse, children and in some cases parents. A will made abroad cannot override these protected shares for Turkish real estate.

How Turkey Divides a Will…

Under Turkey’s forced-heirship system, certain family members must receive a minimum share of the estate. Before writing a will in Turkey, it helps to understand who the law automatically protects.

Children must receive at least 50% of the estate, divided equally.

A surviving spouse always has a protected share:

• 25% if inheriting with children
• 25% if inheriting with the deceased’s parents
• 50% if inheriting with siblings

Parents receive a protected 25% share each only if there are no children.

Siblings have no guaranteed inheritance rights.

Any remaining portion of the estate can be freely distributed through a will.

Joint Ownership and Common Misconceptions

Many property owners assume that adding a spouse or child to the title eliminates inheritance procedures. However, Turkish law still taxes the deceased’s share, and joint ownership does not automatically avoid probate. Likewise, gifting property during one’s lifetime often triggers higher taxes than inheritance. For this reason, clear succession planning usually offers the most effective solution.

Double Taxation Considerations

Turkey has double taxation agreements with several countries, including the United States and United Kingdom, which can possibly protect heirs from paying tax twice on the same inheritance. These treaties vary, and most solely focus on income and capital gains, so heirs usually need to check the specific agreement between Turkey and their home country. In many cases, taxes paid abroad can be deducted from Turkey’s inheritance tax.

Capital Gains Tax After the Inheritance

Inheriting property in Turkey does not trigger capital gains tax. However, if heirs later decide to sell the property, capital gains tax may apply depending on when the deceased originally purchased it.

The crucial rule: the 5-year exemption

Capital gains tax in Turkey depends on how long the deceased owned the property, not the heir.

• If the deceased owned the property for more than 5 years →
  No capital gains tax when the heir sells.
  
• If the deceased owned it for less than 5 years →
  The heir may owe capital gains tax on the profit at sale.

The Certificate of Turkish Inheritance for Foreigners

Foreign heirs must obtain a Turkish inheritance certificate for all procedures related to inheritance. For Turkish citizens, but only if all documents are straightforward the inheritance certificate can easily be obtained at a notary. However, if documents are foreign or complicated then the document may have to be applied for at the Civil Court of Peace (Sulh Hukuk Mahkemesi). Keep in mind that foreign wills often require apostille and notarized translations.

The documents usually required are as follows: 

• Passport
  
• Birth certificate
  
• Death certificate
  
• Certificate of domicile / marital status
  
• Any will (translated + notarized + apostilled)
  
• All documents translated into Turkish by a sworn translator
  
• Notary or court approval

Why Planning Ahead Makes a Difference

While Turkey’s tax rates are relatively low, the administrative steps can be slow for unprepared heirs. Ensuring documents are ready, keeping property records updated, and preparing a local will can significantly reduce stress during an already difficult time. Foreign property owners who plan ahead save their families months of bureaucratic procedures. 

FAQs about Turkish Inheritance Law for Foreigners

Q. If the deceased is a foreigner, which law applies to property?

A. Turkey applies Turkish law only to property located in Turkey and that includes forced heirship. 

Q. Can a foreigner inherit property in Turkey?

A. Yes. Foreign nationality does not prevent inheritance. A foreign heir can receive: real estate, bank accounts, vehicles, etc. 

Q. What if the property is in a restricted zone?

A. You can still inherit, but the state may require the property to be sold and the money transferred to you if the area is strictly off-limits for foreigners.

Q. Do foreigners pay higher inheritance tax?

A. No. Foreigners pay the same 1–10% inheritance tax as Turkish citizens.
Most inheritances fall into the lowest brackets, so tax is often very low.

Q. What happens if someone owns property in multiple countries?

A. Each country handles its own inheritance process and you receive separate inheritance certificates in each country.

If you have any questions, we can help you navigate how to properly prepare a personal will in Turkey or calculate Turkey’s inheritance tax, Feel free to give us a call at +90 546 609 7111 for a free, no-obligation consultation.