الدليل النهائي لعام 2025 لضريبة الميراث التركية

Navigating the ضريبة الميراث التركية system can be complex, especially with annual updates to rates and exemptions. Whether you are an heir to an estate in Turkey or a foreign national with assets in the country, understanding your obligations under the Veraset ve İntikal Vergisi (Inheritance and Transfer Tax) is crucial. This comprehensive guide breaks down everything you need to know for 2025, from updated tax rates and exemption amounts to the step-by-step process of filing a declaration and making payments.

The regulations for 2025 have been officially updated through General Communiqué No. 56 on the Inheritance and Transfer Tax Law, published on December 30, 2024. This tax doesn’t just apply to assets passed down after death; it also covers gratuitous transfers like gifts, lottery winnings, and prizes from competitions. For instance, winning a car in a raffle or a significant lottery prize is subject to this tax. Paying this tax is a mandatory step for heirs to officially claim their rights and transfer inherited assets, such as property titles or bank funds, into their own names.

What is the Turkish Inheritance and Transfer Tax?

إن ضريبة الميراث التركية, legally known as Veraset ve İntikal Vergisi, is a tax levied on the transfer of assets without compensation (gratuitously). Its legal foundation is Law No. 7338, enacted on June 8, 1959. This law has been in effect for over 60 years and is updated annually.

According to Article 1 of the law, the tax applies to:

• The transfer of assets belonging to Turkish citizens through inheritance.
• The gratuitous transfer of assets located in Turkey in any manner.
• Assets acquired by Turkish citizens abroad through similar means.

A taxable event is triggered by:

• Inheritance upon Death: When an individual’s estate passes to their legal or appointed heirs after their passing.
• Inheritance upon Judicial Absence: The transfer of an estate from a person declared legally absent by a court.
• Gratuitous Transfers: Acquisitions through gifts, grants, donations, or winnings from lotteries and competitions.

This tax is closely linked with Turkish Inheritance Law. For heirs to legally acquire and manage inherited assets (the “tereke” or estate), they must first obtain a certificate of inheritance (veraset ilamı), file the

ضريبة الميراث التركية declaration, and pay the assessed tax. Failure to do so prevents heirs from executing legal actions like transferring property deeds or withdrawing funds from the deceased’s bank accounts. Even if your inherited share falls below the tax-exempt limit, you must still obtain a clearance letter from the tax office, as this document is required by banks and title deed offices.

Who is Liable for Turkish Inheritance Tax in 2025?

According to Article 5 of Law No. 7338, the taxpayer is “the person who acquires property by way of inheritance or through a gratuitous transfer”.

In 2025, the following individuals and entities are considered taxpayers:

• Heirs Acquiring Assets: This includes legal heirs (blood relatives, adopted children, surviving spouse) and appointed heirs (beneficiaries named in a will).
• Recipients of Gratuitous Transfers: Individuals who receive assets through donations, gifts, or as prizes from competitions and lotteries.

Exempt Individuals and Institutions

Certain entities are completely exempt from the ضريبة الميراث التركية, as outlined in Article 3 of the law. These include:

• Public administrations and institutions.
• Pension and aid funds.
• Social insurance institutions.
• Publicly-beneficial associations.
• Political parties.
• Diplomatic representatives of foreign countries (on the condition of reciprocity).

What Assets are Subject to Turkish Inheritance Tax?

Article 2 of the law defines “property” in broad terms, covering “movable and immovable things that can be subject to ownership and all other rights and receivables that can enter into an estate”.

This includes:

• Immovable Property: Houses, land, apartments, fields, and other real estate.
• Movable Property: Vehicles, bank deposits, gold, foreign currency, securities, and company stocks.
• Partnership Shares: Stakes in corporations, limited liability companies, and cooperatives.
• Intangible Rights: Patents, trademarks, copyrights, and other intellectual property rights.
• Receivables and Safe Deposit Boxes: The contents of bank safes and other claims.
• Prizes and Winnings: Any prizes won from lotteries or competitions.

For valuation, real estate is declared based on its property tax value for the year of death or transfer, while movable assets and rights are declared at their fair market value.

2025 Turkish Inheritance Tax Rates and Tariffs

The 2025 tax rates and exemption amounts have been significantly increased, reflecting a revaluation rate of 43.93%. These updates were formalized in the Official Gazette on December 30, 2024. The tax is calculated using a progressive tariff, meaning the rate increases as the value of the asset transfer grows.

Here is the official 2025 tariff table for the ضريبة الميراث التركية:

Important Considerations:

• The tariff is applied progressively. For example, a 10 million TL inheritance is not taxed entirely at 5%. Instead, the first 2.4 million TL is taxed at 1%, the next 5.7 million TL at 3%, and the remainder at 5%.
• Family Discount: For gratuitous transfers (gifts) between a spouse, parents, and children, the tax rates listed in the table are applied at a 50% discount.
• Lotteries and Gambling: Winnings from chance-based games and competitions are subject to a fixed tax rate of 20%.

Understanding the 2025 Exemptions for Turkish Inheritance Tax

The law provides significant exemption amounts, below which no ضريبة الميراث التركية is due. The tax is only calculated on the portion of the transfer that exceeds these limits.

The key 2025 exemption amounts are:

• For Spouse and Descendants (Children, Grandchildren): 2,316,628 TL for each heir. This exemption applies separately to the surviving spouse and each child.
• For a Surviving Spouse with No Descendants: 4,636,103 TL.
• For Gratuitous Transfers (Gifts, Donations): 53,339 TL.
• For Lottery and Competition Winnings: 53,339 TL.

Other non-monetary exemptions include inherited household goods, personal items belonging to the deceased, and family heirlooms like paintings, swords, or medals.

How to Calculate Turkish Inheritance Tax: A Step-by-Step Guide

The calculation involves determining the net value of the inherited share, applying the relevant exemption, and then using the progressive tariff on the remaining amount.

Step 1: Determine the Total Value of the Estate (Tereke) Calculate the fair market or tax value of all inherited assets, including real estate, bank accounts, vehicles, etc..

Step 2: Deduct Debts and Expenses Subtract any documented debts of the deceased and valid funeral expenses from the total value. Permissible deductions include documented debts and funeral costs.

Step 3: Calculate Each Heir’s Share Divide the net estate value among the heirs according to their legal shares (e.g., spouse receives 1/4 if there are children).

Step 4: Apply the Exemption From each heir’s individual share, subtract the 2025 exemption amount (2,316,628 TL). The result is the tax base.

Step 5: Apply the Tax Tariff Calculate the final tax amount by applying the progressive rates from the table above to the tax base.

Calculation Example:

• Heir’s Share: 7,000,000 TL
• 2025 Exemption: 2,316,628 TL
• Tax Base: 7,000,000 – 2,316,628 = 4,683,372 TL
• Calculation:
  • First 2,400,000 TL x 1% = 24,000 TL
  • Remaining 2,283,372 TL x 3% = 68,501.16 TL
• Total Tax Due: 24,000 + 68,501.16 = 92,501.16 TL

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Filing the Turkish Inheritance Tax Declaration

Heirs are legally required to report the assets they have acquired by filing an official declaration. A declaration is mandatory even if the inherited share is below the exemption limit. For gifts, a declaration is only required if the value exceeds the 53,339 TL exemption.

Filing Deadlines

Deadlines vary based on the location of the deceased and the heir:

Location of Death	Location of Heir	Deadline
ديك رومى	ديك رومى	Within 4 months of death
ديك رومى	Abroad	Within 6 months of death
Abroad	ديك رومى	Within 6 months of death
Abroad	Same country as deceased	Within 4 months of death
Abroad	Different foreign country	Within 8 months of death
Judicial Absence	Any	Within 1 month of the court decision

How and Where to File

• In-Person: At the tax office corresponding to the last registered address of the deceased.
• Online: Through the Turkish Revenue Administration’s Interactive Tax Office portal (ivd.gib.gov.tr) using e-Devlet credentials. All heirs must approve the online submission with their own credentials.
• By Mail: Via registered mail to the relevant tax office.

Required Documents:

• Certificate of Inheritance (Mirasçılık Belgesi)
• شهادة وفاة
• Property titles and municipal property tax value documents
• Bank statements showing account balances at the time of death
• Vehicle registration documents
• Documentation of the deceased’s debts
• IDs of the heirs

Payment Procedures for Turkish Inheritance Tax

Once the declaration is filed, the tax is assessed, and a payment schedule is generated. The tax can be paid through:

• Tax office cashiers.
• The official GIB website (ivd.gib.gov.tr).
• The GIB mobile app.
• Partner banks (online, at branches, or via credit card).
• PTT (Post Office) branches.

Installment Plan

A significant benefit is that the

ضريبة الميراث التركية can be paid in six equal installments over three years. Payments are due in May and November of each year. This installment plan is applied automatically without any interest. However, this option does not apply to tax on lottery or competition winnings, which must be paid in full within the declaration period.

Obtaining the “Tax Clearance Certificate”

After the ضريبة الميراث التركية is fully paid, heirs must obtain an “ilişik kesme yazısı” (tax clearance certificate or letter of non-indebtedness) from the tax office. This document is mandatory and serves as proof that all tax obligations related to the inheritance have been met. Without this certificate, you cannot:

• Transfer the title deeds of inherited property.
• Close or withdraw funds from the deceased’s bank accounts.
• Transfer ownership of inherited vehicles.

The certificate is only issued once the entire tax debt is settled. In urgent cases, such as selling a property, it is possible to obtain the clearance by providing a guarantee (like a bank letter or another property lien) to the tax office for the outstanding amount.

Penalties for Non-Compliance with Turkish Inheritance Tax Rules

Failure to comply with declaration deadlines and payment schedules results in penalties. These can include:

• Late Payment Surcharges: A monthly fee is applied to any unpaid tax installments.
• Tax Loss Penalty (Vergi Ziyaı Cezası): Imposed when the declaration is not filed or is filed with incorrect information, leading to a loss of tax revenue for the state.
• Procedural Penalties: Fines for failing to adhere to legal formalities and deadlines.

Most importantly, as long as the tax remains unpaid, heirs cannot fully exercise their ownership rights over the inherited assets.

Frequently Asked Questions (FAQ)

1. How much is the Turkish inheritance tax in 2025? In 2025, inherited assets are exempt up to 2,316,628 TL per heir. The portion exceeding this is taxed at progressive rates from 1% to 10%. For gifts, the exemption is 53,339 TL, with rates from 10% to 30% on the excess amount.

2. What happens if the inheritance tax declaration is not filed? If the declaration is not filed or the tax is not paid, you cannot legally take ownership of the assets (e.g., transfer property titles or access bank funds). You will also face penalties, including late fees and tax loss fines.

3. Can one heir pay the inheritance tax for everyone? Yes, one heir can pay the entire tax bill on behalf of the others. However, the tax clearance certificate, which is necessary for all heirs to claim their assets, will not be issued until the entire tax debt is paid off.

4. If a father gifts property to his child while he is alive, is it subject to tax? نعم. This is considered a gratuitous transfer (“ivazsız intikal”) and is subject to the

ضريبة الميراث التركية. For 2025, the transfer is exempt up to 53,339 TL. The value exceeding this amount is taxed at rates starting from 10% (halved to 5% because of the parent-child relationship).

5. Is there a special exemption for heirs with disabilities? Unfortunately, the law does not currently provide any additional or special tax exemptions for heirs with disabilities. The general exemption rules apply.

خاتمة

إن ضريبة الميراث التركية system is detailed, with specific rules, deadlines, and rates that are updated annually. For 2025, the increased exemption amounts provide significant relief for many heirs. However, correctly valuing assets, adhering to strict declaration deadlines, and navigating the payment process remain critical. For complex estates involving multiple heirs or high-value assets, seeking professional guidance from a tax advisor or a lawyer specializing in Turkish inheritance law is highly recommended to ensure compliance and avoid costly penalties.

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