Inheritance Tax in Turkey for Non-Resident Foreign Heirs 2026: Law No. 7338

Quick Answer

A non-resident foreign heir can be liable for Turkish inheritance tax when the inherited estate includes property situated in Turkey. Article 1 of Inheritance and Gift Tax Law No. 7338 brings property located in Turkey within the tax even when the deceased and the heir are foreign nationals living abroad. Article 5 identifies the person receiving the inheritance as the taxpayer. For deaths abroad, Article 9 generally gives a foreign heir living abroad four months if the deceased and heir were in the same foreign country, and eight months if they were in different foreign countries; an heir living in Turkey generally has six months. For 2026, the inheritance exemption for each child, including an adopted child, and the surviving spouse is TRY 2,907,136; where the deceased left no descendants, the surviving spouse’s exemption is TRY 5,817,845. After the applicable exemption, the ordinary Article 16 tariff applies progressive inheritance rates of 1%, 3%, 5%, 7% and 10%, subject to the special 1% rule explained below. The assessed tax is paid under Article 19 in six equal instalments over three years, in May and November.

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When Does Turkish Inheritance Tax Apply to a Foreign Heir?

The starting point is Article 1 of Law No. 7338. It taxes transfers by inheritance and other gratuitous transfers involving property belonging to Turkish citizens and property situated in Turkey. For an overseas family, the decisive point is therefore not simply nationality or residence. A flat, land parcel, bank account, receivable, vehicle, shareholding or other asset located in Turkey can place the transfer within the Turkish inheritance-tax system even when both the deceased and the heir lived outside Turkey.

This rule must be separated from the rules determining who inherits. The law governing succession is addressed separately under Turkish private international law. For foreign estates, MÖHUK Article 20 governs the applicable inheritance law, while Law No. 7338 determines the Turkish inheritance-tax consequences. An heir can therefore first establish entitlement to an estate under the applicable succession rules and then face a separate Turkish tax filing because the estate contains Turkish assets.

Article 1 also contains a territorial limitation relevant to foreigners. A foreign person who is not resident in Turkey is not taxed merely because that person inherits property located abroad from a Turkish citizen where the statutory foreign-asset exception applies. By contrast, property situated in Turkey is the clear territorial connection. This distinction prevents the common mistake of assuming that a foreign passport automatically removes Turkish inheritance tax.

For real estate, the Turkish title register provides the key ownership record. For money and securities, the relevant bank, brokerage or company records identify the Turkish asset. For a foreign heir handling the estate without repeated travel, it is usually efficient to coordinate the certificate of inheritance, tax return and title-deed or bank transfer as one file rather than treating them as unrelated procedures. Our separate guide explains the wider process for inheritance and estate matters in Turkey from abroad.

Who Pays the Tax? Article 5 of Law No. 7338

Article 5 identifies the person who acquires the property by inheritance or another gratuitous transfer as the taxpayer. In an estate with several heirs, the tax analysis is therefore carried out by reference to each heir’s acquired share, not by treating the family as one single taxpayer.

This matters because the exemption is also applied at heir level where the statute grants a personal exemption. A surviving spouse and each descendant can therefore have separate exempt amounts. If an estate consists of a Turkish apartment and cash, each heir’s taxable base is calculated by reference to that heir’s legal or testamentary share after the applicable exemptions and deductions.

Foreign nationality does not change Article 5. A British, German, Dutch, American, Canadian or other foreign heir who receives taxable property in Turkey is the taxpayer for that acquisition. The heir can perform the Turkish procedure through an authorised lawyer where the power of attorney is properly prepared. Foreign documents used in Turkey generally require the appropriate authentication route and Turkish translation; see our guide on apostille and certified translation for documents used in Turkey.

What Are the Filing Deadlines for Foreign Heirs? Article 9

Article 9 of Law No. 7338 sets different filing periods according to where the death occurred and where the taxpayer is located. These periods are not interchangeable. The date of death and the heir’s location must be identified at the beginning of the file.

The practical rule is to calculate this deadline before waiting for title registration. The return is a separate tax obligation. Obtaining the inheritance certificate, gathering asset values and preparing foreign civil-status documents should start early enough to meet Article 9.

For inheritance transfers, the Turkish Revenue Administration states that a return is required even where the value transferred remains below the applicable inheritance exemption. That differs from certain gratuitous transfers below their exemption threshold. The inheritance return therefore serves a procedural function even when no tax remains payable after the exemption.

2026 Exemptions for a Surviving Spouse and Descendants

The 2026 amounts are fixed by Inheritance and Gift Tax General Communiqué No. 57, effective from 1 January 2026. For inheritances in 2026:

• TRY 2,907,136 of the inheritance share passing to each descendant, including an adopted child, and to the surviving spouse is exempt.
• If the deceased left no descendants, the surviving spouse’s exemption is TRY 5,817,845.
• Household goods and the deceased’s personal effects, together with qualifying family keepsakes, are among the statutory exemptions under Article 4.

The exemption is not a blanket exemption for every foreign relative. The statutory category matters. A sibling, nephew, niece or unrelated testamentary heir does not receive the spouse or descendant exemption merely because that person lives abroad. The succession share and the tax exemption must therefore be calculated separately.

The exemption amounts, conditions and standard 2026 tariff are set out in the official text of Inheritance and Gift Tax General Communiqué No. 57.

2026 Turkish Inheritance Tax Rates Under Article 16

The ordinary Article 16 tariff is progressive. For inheritances arising in 2026, General Communiqué No. 57 sets the following standard brackets:

The rates are marginal. A taxable base above one threshold is not taxed entirely at the highest applicable percentage. Each slice is taxed at its assigned rate. The exemption is applied before the progressive calculation where the taxpayer qualifies for it.

From 4 June 2026, Article 16 also provides a special 1% rate for inheritance transfers from a deceased person who was benefiting from the foreign-income tax exemption under Income Tax Law No. 193, mükerrer Article 20/D, where the transfer occurs within that exemption’s prescribed period. The deceased’s qualifying status and the timing must therefore be checked before applying the standard brackets.

Do not confuse the inheritance column with the separate rates for gifts and other gratuitous transfers. The 2026 gratuitous-transfer rates are 10%, 15%, 20%, 25% and 30% over the same bracket structure. For qualifying gratuitous transfers from a parent, child or spouse, Law No. 7338 contains a reduced-rate rule. That is a gift-tax rule and should not be substituted for the inheritance tariff.

Example: how the progressive inheritance tax is calculated

Assume that one heir’s taxable share is TRY 4,000,000 after all applicable exemptions and deductible liabilities, and that the special Article 16 rate for a qualifying deceased person under Income Tax Law mükerrer Article 20/D does not apply. Under the ordinary 2026 inheritance tariff:

Illustrative 2026 calculation on a TRY 4,000,000 taxable base

Taxable slice	Rate	Tax
First TRY 3,000,000	1%	TRY 30,000
Remaining TRY 1,000,000	3%	TRY 30,000
Total	Progressive calculation	TRY 60,000

The calculation does not apply 3% to the entire TRY 4,000,000. It also does not deduct a spouse or descendant exemption a second time: this example starts with the taxable amount after any permitted deduction. A gross estate value is different from one heir’s taxable share. The Revenue Administration’s General Communiqué No. 57 provides the 2026 brackets. This example illustrates the standard tariff; it is not a valuation or assessment of an individual estate.

How Are Turkish Estate Assets Valued?

The taxable base is not established by simply converting an overseas probate figure into Turkish lira. Turkish inheritance-tax valuation follows Law No. 7338 together with the valuation provisions referred to by that law and the Tax Procedure Law. The asset type determines the relevant valuation method.

For Turkish real estate, the declaration should identify the title-deed details and the legally relevant tax value. For bank deposits and investment accounts, the balance and accrued amounts at the legally relevant date must be documented by the institution. Company shares, receivables, vehicles and other assets require their own supporting records. Debts and deductible estate liabilities must be evidenced rather than estimated.

The inheritance-tax declaration and the civil-law transfer are connected but not identical. A tax filing does not itself change the registered owner of an apartment, and a certificate of inheritance does not itself complete the tax administration. Foreign heirs who inherit Turkish real estate must separately complete land-registry registration after establishing heirship; Article 19 allows inheritance registration without waiting for inheritance-tax assessment.

For financial assets, our guide on Turkish bank accounts and financial assets in an estate explains the institutional steps. Where heirs disagree over inherited property, partition or sale of inherited property in Turkey is a separate civil-law process.

When Is the Tax Paid? Article 19

Article 19 provides the ordinary payment schedule: six equal instalments over three years, payable in May and November. The Turkish Revenue Administration confirms this schedule for 2026. The tax is therefore not ordinarily due in one immediate lump sum merely because the inheritance return is filed.

Under Article 19, initial inheritance registration can proceed without waiting for inheritance-tax assessment. A later sale, transfer or creation of a right in rem normally requires full payment of the tax attributable to the property and the relevant clearance; Article 19 also permits authorised sale or transfer against qualifying security. Bank releases follow Article 17: the bank requests a tax-payment certificate, but may release the balance after withholding 5% as tax security if the certificate is not produced.

Payment can be made through GİB channels, authorised banks, PTT and tax offices. GİB states that cards and payment methods issued by foreign banks can also be used through supported digital channels. For a non-resident heir, this is important because tax compliance does not necessarily require a physical visit to a Turkish tax office.

Documents a Non-Resident Foreign Heir Should Prepare

A complete file normally starts with documents proving the death, family relationship and Turkish assets. The legal function of each document is clear:

• Death record or certificate: proves the date and fact of death that starts the inheritance and Article 9 filing period.
• Certificate of inheritance: identifies the persons entitled to the estate and their shares. Turkish Civil Code Article 598 regulates the inheritance certificate.
• Passport and tax identification information: identify the foreign taxpayer in Turkish systems.
• Title-deed record: identifies inherited real estate and registered rights or encumbrances.
• Bank and investment statements: document financial assets.
• Company records: establish inherited shares or claims against a Turkish company.
• Debt evidence: supports legally deductible liabilities.
• Apostille or legalisation and Turkish translation: allow foreign public documents to be used before Turkish authorities where required.

A power of attorney can be prepared so that Turkish procedures are handled without repeated international travel. Its scope should expressly cover the institutions involved—court or notary where appropriate, tax office, land registry, banks and other estate bodies—rather than relying on generic wording that fails to authorise a specific transaction.

A Clear Workflow for an Overseas Heir

1. Identify the Turkish assets. Separate Turkish real estate, bank assets, shares and receivables from property located abroad.
2. Confirm the heirs and shares. Apply the relevant succession law and obtain the Turkish inheritance certificate or accepted proof required for the asset.
3. Calculate the Article 9 deadline. Use the place of death and the heir’s location; do not assume a universal six-month period.
4. Collect valuation evidence. Obtain official or institutional values rather than informal estimates.
5. Apply the 2026 exemption correctly. Determine whether the taxpayer is a spouse or descendant, or another heir.
6. Calculate the applicable Article 16 tax. Check whether the special 1% rule applies; otherwise apply each standard bracket marginally after the relevant exemption.
7. File the inheritance-tax return. Keep proof of filing and assessment.
8. Plan Article 19 payments and asset transfer. Coordinate instalments with title-deed, bank or company procedures.
9. Complete the civil transfer. Register inherited real estate, release bank funds or update company share records as applicable.

This checklist helps prevent a common cross-border failure: completing a foreign probate process and then discovering that the Turkish tax deadline or asset-specific transfer documents were never addressed. It is not a mandatory sequence: initial inheritance registration need not await inheritance-tax assessment, and bank releases follow the separate Article 17 certificate or withholding rules explained above.

Official Legal Sources

• Mevzuat Bilgi Sistemi — official legislation database; search Law No. 7338 and the relevant Civil Code provisions.
• Gelir İdaresi Başkanlığı (GİB) – Veraset ve İntikal Vergisi — 2026 exemptions, tariff, filing and payment information.
• Law No. 7338 — Revenue Administration — Law No. 7338 and its statutory provisions.

Legal Assistance in Turkey from Abroad

Bakırcı & Keskin has physical offices in Istanbul Maslak/Sarıyer and Mersin Akdeniz. Foreign heirs can request legal assistance in English to coordinate the inheritance certificate, foreign documents and Turkish asset procedures. Prepare the date and place of death, the heirs’ locations, the asset list and any existing Turkish notice before the consultation. An appropriate power of attorney may allow steps to be handled from abroad; the estate procedure guide explains the wider process. See office and appointment information.

Open the office location in Google Maps.

Frequently Asked Questions

1. Does a foreign heir pay inheritance tax in Turkey?

Yes, when Law No. 7338 brings the transfer within Turkish tax jurisdiction. In particular, property situated in Turkey is within Article 1 even where the heir is a non-resident foreign national.

2. Is Turkish citizenship required for inheritance tax liability?

No. Article 5 taxes the person receiving the taxable inheritance. Foreign nationality does not create an exemption for Turkish-situated assets.

3. What is the 2026 exemption for a child or surviving spouse?

TRY 2,907,136 of each qualifying child’s or spouse’s inheritance share is exempt in 2026. If the deceased left no descendants, the surviving spouse’s 2026 exemption is TRY 5,817,845.

4. What are the 2026 inheritance-tax rates?

The standard progressive inheritance rates are 1%, 3%, 5%, 7% and 10% across the 2026 brackets of TRY 3 million, the next TRY 7 million, the next TRY 15 million, the next TRY 30 million and the portion above TRY 55 million. A special 1% rate applies to qualifying transfers from a deceased person benefiting under mükerrer Article 20/D during the prescribed exemption period.

5. If the estate is below the exemption, is a return still required?

For transfers by inheritance, the Turkish Revenue Administration states that a return must be filed even where the inherited value is below the applicable exemption.

6. How long does a foreign heir have to file when the death occurred abroad?

If the heir is in Turkey, the period is six months. If the heir and deceased were in the same foreign country, it is four months. If they were in different foreign countries, it is eight months, under Article 9.

7. Is the tax paid immediately in full?

No. Article 19 provides six equal instalments over three years, payable in May and November, for the ordinary inheritance-tax liability.

8. Does filing the tax return transfer the Turkish property into the heir’s name?

No. Tax filing and title registration are separate procedures. The heir must separately complete land-registry registration after establishing heirship; Article 19 permits inheritance registration without waiting for inheritance-tax assessment.

9. Can the procedure be handled from abroad?

Yes. A foreign heir can authorise a Turkish lawyer through a properly prepared power of attorney. Foreign public documents must follow the applicable apostille/legalisation and translation requirements.

10. Does a foreign probate figure automatically determine the Turkish taxable value?

No. Turkish inheritance-tax valuation rules govern the Turkish return. The supporting value depends on the asset type and the Turkish tax rules applicable to that asset.