2025年土耳其遗产税终极指南

最准确官方信息请咨询 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?

"(《世界人权宣言》) 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：

• 税率采用累进方式计算。例如，1000万里拉的遗产并非全部按5%征税。 实际计算方式为：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.
• 亲属优惠： 配偶、父母与子女间的无偿转让（赠与）适用税率享受50%减免.
• 彩票与博彩： 机会类游戏及竞赛奖金适用20%的固定税率.

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款.

2025年关键免税额为：

• 配偶与直系后代（子女、孙辈）： 每位继承人2,316,628土耳其里拉此项豁免独立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.
• 彩票与竞赛奖金： 53,339土耳其里拉.

其他非货币豁免包括继承的家用物品、逝者个人物品以及家族传承物（如画作、佩剑或勋章）.

土耳其遗产税计算指南：分步详解

计算步骤包括：确定继承份额净值→适用对应免税额→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、银行存款、车辆等）.

第二步：扣除债务与费用 从总价值中减去经证实的逝者债务及合规丧葬费用. 允许扣除项包括经备案的债务及丧葬成本.

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份额）.

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

第五步：适用税率表 根据前述累进税率表对课税基数计算最终应纳税额.

计算示例：

• 继承人份额： 7,000,000土耳其里拉
• 2025年免税额： 2,316,628土耳其里拉
• 课税基数： 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披露所获资产. 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

具体期限根据逝者与继承人所在地确定:

逝者所在地	继承人所在地	截止期限
火鸡	火鸡	死亡之日起4个月内
火鸡	境外	Within 6 months of death
境外	火鸡	Within 6 months of death
境外	Same country as deceased	死亡之日起4个月内
境外	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)
• 死亡证明
• 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

土耳其遗产税 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 土耳其遗产税 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. 然而，在所有继承人申领资产前必须取得的完税证明，需待全部税款结清后方可签发。.

4. 若父亲在世期间将房产赠与子女，是否需要缴纳税款？ 是的。 该行为属于无偿转让（"ivazsız intikal"），需缴纳相关税费。

土耳其遗产税2025年度免税额为53,339土耳其里拉，超出部分将按税率征税。 超过免税额的资产价值将适用10%的税率（因亲子关系可减按5%征收）。.

5. 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提供额外或特殊的税收豁免政策。 通用免税规则同样适用.

结论

"(《世界人权宣言》) 土耳其遗产税 土耳其继承税体系细则详尽，包含每年更新的具体规则、申报期限和税率标准。2025年提高的免税额度为众多继承人提供了显著减免，但准确评估资产价值、严格遵守申报期限以及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案件，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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