2025年土耳其遗产税终极指南

Navigating the 土耳其遗产税 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?

The 土耳其遗产税, 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

土耳其遗产税 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 土耳其遗产税, 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 土耳其遗产税:

重要注意事项：

• 税率采用超额累进制。例如：1000万里拉遗产并非全部按5%税率征税 首240万里拉按1%征税，后续570万里拉按3%征税，剩余部分按5%征税.
• 家庭折扣： 配偶、父母与子女间的无偿转让（赠与）适用税率享受50%折扣.
• 彩票与博彩： 机会类游戏及竞赛收益适用20%固定税率.

土耳其遗产税2025年度免税额解读

法律规定重大免税额限度，低于该限额 土耳其遗产税 无需缴纳税款 仅对超过免税额度的转让部分计算税费.

2025年度关键免税额为：

• 配偶及直系后代（子女、孙辈）： 每位继承人2,316,628土耳其里拉此项免税适用于在世配偶及每位子女
• 无直系后代的在世配偶： 4,636,103土耳其里拉.
• 无偿转让（赠与、捐赠）： 53,339土耳其里拉.
• 彩票及竞赛收益： 53,339土耳其里拉.

其他非货币豁免包括继承的家用物品、逝者个人物品以及绘画/刀剑/奖章等传家宝.

土耳其遗产税计算指南：分步详解

计算步骤：确定继承份额净值→适用相应免税额→对剩余金额采用累进税率.

第一步：确定遗产总价值（Tereke） 计算所有继承资产的公允市场价值或课税价值（含不动产、银行账户、车辆等）.

第二步：扣除债务与费用 从总价值中减除经证明的逝者债务及合规丧葬费用. 允许扣除项包括经证明的债务及丧葬费用.

第三步：计算每位继承人份额 根据法定继承比例分配遗产净值（例如：有子女时配偶获得1/4）.

第四步：适用免税额 从每位继承人份额中扣除2025年度免税额（2,316,628土耳其里拉）计算结果即为税基

第五步：适用税率表 根据前述累进税率表对税基计算最终应纳税额.

计算示例：

• 继承人份额： 7,000,000土耳其里拉
• 2025年度免税额： 2,316,628土耳其里拉
• 税基： 7,000,000 – 2,316,628 = 4,683,372土耳其里拉
• 计算过程：
  • 首2,400,000土耳其里拉 × 1% = 24,000土耳其里拉
  • 剩余2,283,372土耳其里拉 × 3% = 68,501.16土耳其里拉
• 应纳税总额： 24,000 + 68,501.16 = 92,501.16土耳其里拉

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土耳其遗产税申报流程

法律要求继承人必须通过提交正式申报表报告所获资产. 即使继承份额低于免税额也需强制申报. 赠与行为仅当价值超过53,339土耳其里拉免税额时才需申报.

申报期限

期限根据逝者与继承人所在地有所不同:

逝者所在地	继承人所在地	截止期限
بوقلمون	بوقلمون	死亡之日起4个月内
بوقلمون	国外	死亡后6个月内
国外	بوقلمون	死亡后6个月内
国外	与死者同一国家	死亡之日起4个月内
国外	不同的外国	死亡后8个月内
司法失蹤宣告	任何	法院判决后1个月内

申报方式与地点

• 亲自申报： 至死者最后登记地址对应的税务局.
• 在线申报： 通过土耳其税务局互动税务办公室门户网站（ivd.gib.gov.tr），使用电子政务（e-Devlet）凭证登录. 所有继承人必须使用各自的电子政务凭证批准在线提交.
• 邮寄申报： 通过挂号信寄送至相关税务局.

所需文件：

• 继承证书（Mirasçılık Belgesi）
• گواهی فوت
• 产权证明及市政财产税价值文件
• 显示死亡时账户余额的银行对账单
• 车辆登记文件
• 死者债务证明文件
• 继承人身份证件

土耳其继承税的缴纳程序

申报完成后，将进行税款核定并生成付款计划。税款可通过以下方式缴纳：

• 税务局收费处.
• 税务局（GIB）官方网站（ivd.gib.gov.tr）.
• 税务局（GIB）移动应用程序.
• 合作银行（网上银行、分行或信用卡）.
• 邮政（PTT）分局.

分期付款计划

一项显著优势是，

土耳其遗产税 （税款）可在三年内分六期等额支付. 款项每年于五月和十一月到期支付. 此分期计划自动适用，且无需支付任何利息. 然而，此选项不适用于彩票或竞赛奖金的税款，该类税款必须在申报期内全额缴清.

获取“完税证明”

在 土耳其遗产税 （税款）全额付清后，继承人必须从税务局获取“ilişik kesme yazısı”（完税证明或无欠税函）. 此文件是强制性的，作为继承相关所有纳税义务已履行的证明。没有此证明，您将无法：

• 转让继承财产的产权证.
• 注销或提取死者银行账户中的资金.
• 转让继承车辆的所有权.

只有在全部税款结清后才会签发此证明. 在紧急情况下（例如出售房产），可通过向税务局就未缴金额提供担保（如银行保函或其他财产抵押）来获取完税证明.

不遵守土耳其继承税规定的处罚

未能遵守申报期限和付款计划将导致处罚。这些处罚包括：

• 滞纳金： 对任何未付税款分期金额按月计费.
• 税收损失罚款（Vergi Ziyaı Cezası）： 因未申报或申报信息错误导致国家税收损失时处以的罚款.
• 程序性罚款： 因未遵守法律手续和期限而处的罚金.

最重要的是，只要税款未付清，继承人就无法完全行使对继承资产的所有权.

常见问题解答（FAQ）

1. 2025年土耳其继承税税率是多少？ 2025年，每位继承人继承的资产享有2,316,628土耳其里拉的免税额。超出部分按1%至10%的超额累进税率征税。 对于赠与，免税额为53,339土耳其里拉，超出部分按10%至30%的税率征税.

2. 如果未申报继承税会怎样？ 如果未申报或未缴纳税款，您将无法合法取得资产所有权（例如，转让财产所有权或提取银行资金）. 您还将面临处罚，包括滞纳金和税收损失罚款.

3. 一位继承人可以为所有人缴纳继承税吗？ 是的，一位继承人可以代表其他继承人全额缴纳遗产税. 但必须待全部税务债务清偿完毕后，税务机关才会向全体继承人签发资产申领所需的完税证明.

若父亲生前将房产赠与子女，是否需要缴税？ بله. 该行为属于无偿转让（ivazsız intikal），需缴纳

土耳其遗产税2025年度免征额度为53,339土耳其里拉 超出部分将按照10%的税率计征（因存在亲子关系，税率减按5%执行）.

残疾继承人是否享有特殊免税政策？ 遗憾的是，现行法律尚未针对残疾继承人设定额外或特殊的税收豁免政策 通用免税规则同样适用.

نتیجه

The 土耳其遗产税 土耳其遗产税体系具备详尽的规则、年度更新的税率及严格的申报期限。2025年度提高的免税额度为众多继承人提供了重要支持，但准确评估资产价值、严格遵守申报期限以及合规完成缴税流程仍至关重要 对于涉及多名继承人或高价值资产的复杂遗产，强烈建议寻求税务顾问或土耳其继承法专业律师的指导，以确保合规性并避免高额罚款.

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