Inheriting Property in Turkey as a Foreigner 2026: Tax, Title Deeds and Steps

When the owner of a property in Türkiye dies, the home does not pass automatically into the heirs’ names on the land register. Foreign heirs first need a Turkish certificate of inheritance, then have to file an inheritance tax return, and only after that can the title deed be moved into their names. The steps are manageable, but the deadlines are strict and documents from abroad must be in the right form. This guide sets out how inheriting property in Turkey works for foreigners as of October 2026.

Key points:

• Turkish law governs who inherits property located in Türkiye, whatever the nationality of the deceased (Private International Law Act No. 5718, Article 20).
• Foreign heirs cannot get the certificate of inheritance from a notary; it comes from a Turkish civil court of peace (sulh hukuk mahkemesi), or a foreign certificate must be recognised.
• 2026 inheritance tax exemption: 2,907,136 lira per child or spouse, or 5,817,845 lira for a spouse with no descendants. Rates run from 1% to 10%.
• Filing deadlines are four, six or eight months from the death, depending on where the death occurred and where the heirs live.
• Tax can be paid in six equal instalments over three years, but the inherited share cannot be sold until the tax on it is fully paid.
• Gains on selling an inherited property are generally not taxed as a value increase gain, unlike property bought within the last five years.

Which law applies to the inheritance

The starting point is Article 20 of Türkiye’s Private International Law and International Civil Procedure Act (MÖHUK, Law No. 5718). It says that inheritance is generally governed by the deceased person’s national law, but that Turkish law applies to immovable property located in Türkiye. The same article puts the opening, acquisition and division of an estate under the law of the country where the estate is located, and it provides that an estate in Türkiye with no heirs passes to the State.

In practice this creates a split estate: a British owner’s accounts and home abroad may follow UK rules, while the flat in Antalya follows the Turkish Civil Code. That matters in three ways:

• Who the heirs are is decided by Turkish rules for the Turkish property. A surviving spouse inherits alongside the children, taking one quarter when there are descendants, one half alongside the deceased’s parents or their line, and three quarters alongside grandparents.
• Forced heirship applies. Under Article 506 of the Civil Code, descendants are protected for half of their legal share, each parent for a quarter, and the spouse for the full legal share when inheriting with descendants or parents (three quarters in other cases). A will that ignores these reserved shares can be challenged by the heirs in a Turkish court through a reduction action.
• Your home rules may not match. An English will leaving everything to a new partner may be partly ineffective for the Turkish property if children are left out.

Step 1: The certificate of inheritance

Nothing can be registered without a document that proves who the heirs are and in what shares. In Türkiye this is the certificate of inheritance, known as veraset ilamı or mirasçılık belgesi.

Turkish citizens usually get one from a notary. Foreigners cannot: the regulation on notary certificates excludes requests by foreigners and any case with a “foreign element”. So where the deceased or any heir is foreign, the application goes to a civil court of peace in Türkiye.

The court will normally want the death certificate and proof of family relationships (birth and marriage certificates), each apostilled, or legalised by a consulate for non-Apostille countries, and translated by a sworn translator; the heirs’ passports; any will; and a lawyer’s power of attorney if heirs are not attending.

Using a foreign certificate or court decision

Some heirs already hold a grant of probate, a German Erbschein or a similar foreign document. These are not automatically valid at a Turkish land registry. Because an inheritance certificate is a non-contentious court matter, the usual route is a recognition (tanıma) case before a Turkish court. Recognition does not require reciprocity with the other country, but the foreign decision must meet conditions such as not breaching Turkish public order. Ownership disputes about Turkish land itself fall to Turkish courts in the place where the property lies, so a foreign court cannot simply award the flat to one heir.

Often a fresh Turkish certificate is quicker than recognition. Either way, missing apostilles and poor translations are the most common reason files stall, and names must match passport spellings exactly.

Step 2: Inheritance tax (veraset ve intikal vergisi)

Türkiye taxes property in Türkiye that passes on death, whatever the nationality or residence of the deceased and heirs. The tax is governed by the Inheritance and Transfer Tax Law No. 7338 and administered by the Revenue Administration (GİB).

2026 exemption amounts

The amounts for 2026 were set by General Communiqué No. 57, published in the Official Gazette on Dec. 31, 2025, and apply from Jan. 1, 2026:

• Each descendant (including adopted children) and the spouse: 2,907,136 lira per heir’s share.
• Spouse with no descendants: 5,817,845 lira.
• Gifts and other transfers without payment: 66,935 lira.

The exemption applies to each heir’s share, not the estate as a whole, and only to descendants and the spouse.

2026 rates

Inheritance tax is progressive and applied to the taxable amount after the exemption:

• First 3,000,000 lira: 1%
• Next 7,000,000 lira: 3%
• Next 15,000,000 lira: 5%
• Next 30,000,000 lira: 7%
• Above 55,000,000 lira: 10%

Example: two children inherit an apartment whose municipal tax value (emlak vergisi değeri) is 8,000,000 lira, with no other assets. Each child’s share is 4,000,000 lira. After the 2,907,136 lira exemption, each has 1,092,864 lira taxed at 1%, roughly 10,930 lira each. This is an illustration only.

How property is valued

Real estate is valued at its property tax value for the year of death, not its market price. You get this from the municipality where the property is located, and the document is attached to the return. As tax values are often well below market prices, the tax on a typical holiday home is modest for children and spouses.

Filing deadlines

The return is due within these periods, counted from the death:

• Death in Türkiye, heirs in Türkiye: 4 months.
• Death in Türkiye, heirs abroad: 6 months.
• Death abroad, heirs in Türkiye: 6 months.
• Death abroad, heirs in the same country where the death occurred: 4 months.
• Death abroad, heirs in a different foreign country: 8 months.

According to GİB guidance, heirs must file an inheritance return even when their share is below the exemption. This is different from gifts, where no return is needed under the exemption.

Where and how to file

The return goes to the tax office for the deceased’s last residence. If the deceased lived abroad, the office for their last residence in Türkiye is used; if they never lived in Türkiye, ask the tax office where the property is located which office is competent. In Ankara, Istanbul and İzmir, the finance directorates ask heirs to book an appointment online before filing. Heirs can file individually or together on one joint return signed by each of them. Attach the certificate of inheritance, any will, the title deed copy, the municipal tax value document and evidence of any debts of the deceased.

Each heir needs a Turkish tax number; our moving to Turkey checklist explains how to get one.

Paying in instalments

Inheritance tax is paid in six equal instalments over three years, due in May and November, starting from the year it is assessed. Payment can be made online, at banks or at the tax office. Once everything is paid, the tax office issues a clearance letter (ilişik kesme yazısı).

The instalment option has a catch. Under Article 19 of the law, an inherited property cannot be sold or transferred until the tax falling on it has been paid in full. Heirs who want to sell quickly usually pay the whole amount upfront.

Late filing

Missing the deadline brings a penalty and late interest, though filing voluntarily before the tax office notices (the “repentance” procedure) can avoid the penalty.

Step 3: Transferring the title deed (intikal)

With the certificate of inheritance and the tax file in hand, heirs apply to the land registry office where the property is located to register the transfer, called intikal. Appointments are made through the land registry’s online system or at the office.

Bring:

• The original or a certified copy of the certificate of inheritance.
• The title deed, or the parcel details if the deed is lost.
• The tax office letter showing the inheritance tax position.
• A municipal document showing no outstanding property tax, if requested.
• A valid DASK compulsory earthquake insurance policy for residential property.
• Passports, photos, a sworn translator, and a notarised power of attorney for heirs abroad.

The 4% title deed fee charged on a sale does not apply to an inheritance transfer, which is treated as a transfer without payment. A fixed land registry service fee (döner sermaye) is charged, set each year and adjusted by local coefficients; the exact amount is shown when the application is made. Some Turkish legal sources report that land registry offices will not complete the transfer without the tax office letter, although the law itself allows registration before assessment and restricts only sale. Check what your local office requires before booking.

By default, heirs are registered as joint owners (elbirliği mülkiyet), so no heir can sell alone. They can agree to convert this into defined shares or give the property to one heir; failing agreement, any heir can ask a court to end the co-ownership, which usually means a sale.

Restrictions on foreign heirs

A legal inheritance passes to foreign heirs without the permission process that applies to purchases. But the general limits on foreign ownership under Article 35 of the Land Registry Law still apply to what they may keep:

• Military forbidden zones and some security zones: foreigners cannot hold property there.
• Area limits: a foreign individual can hold up to 30 hectares nationwide, and foreign ownership is capped at 10% of a district’s private land.
• Nationality: the President decides which countries’ citizens may acquire property and can restrict particular nationalities or regions. The old reciprocity test was removed in 2012, but nationality-based limits remain possible.

Where an heir could not lawfully acquire the property, the inheritance is not lost: the property is liquidated, with the heir given time to sell it and the State selling it and paying over the proceeds if they do not. Ask the land registry early if the property is near a military area.

Inheriting a property does not, on its own, give a residence permit or citizenship. Our guides to residence permits through property and citizenship by property investment explain those routes, which are based on purchases.

Wills: Turkish or foreign?

Owners can plan ahead with a will, but it must work within Turkish forced heirship rules for the Turkish property.

Turkish wills. The most common form is the official will made before a Turkish notary with two witnesses. A handwritten will, written entirely in the testator’s own hand, dated and signed, is also valid. A notary will is easier to prove and is recorded centrally, which helps heirs find it.

Foreign wills. Under MÖHUK, a will is valid in form if it meets the rules of the place where it was made or those of the testator’s national law, among other options. A will made in the UK or Germany can therefore be used in Türkiye, but it has to be apostilled, translated and opened by a Turkish court before the land registry will act on it. Its contents still cannot override reserved shares in the Turkish property.

Many foreign owners make a separate Turkish notary will for the Turkish property, worded so it does not revoke their will at home.

Gifts during your lifetime

Some owners consider giving the property to their children while alive. This is taxed as a gift under the same law, at higher rates:

• First 3,000,000 lira: 10%
• Next 7,000,000 lira: 15%
• Next 15,000,000 lira: 20%
• Next 30,000,000 lira: 25%
• Above 55,000,000 lira: 30%

For gifts between parents and children and between spouses, these rates are halved. The 2026 gift exemption is only 66,935 lira, and the return is due within one month of the transfer.

Example: a parent gives a child an apartment with a tax value of 5,000,000 lira. After the exemption, about 4.93 million lira is taxable. At the halved rates (5% on the first 3 million and 7.5% on the rest), the gift tax is roughly 295,000 lira, far more than inheritance tax on the same flat. A gift may also bring land registry fees that inheritance does not, and other heirs can later challenge gifts that eat into reserved shares.

Selling an inherited property

Turkish income tax charges tax on a property gain only when a property acquired for payment is sold within five years. GİB guidance states that property acquired without payment, such as by inheritance, is excluded, so a gain on selling an inherited home is generally not taxed as a value increase gain in Türkiye, however soon after the death it is sold. Your home country may still tax the gain, depending on your residence and any double tax treaty.

The seller’s half of the 4% title deed fee applies on the sale as usual, along with agency fees. The full cost picture is in our guide to the costs of buying property in Turkey, and the sale process is covered in selling property in Turkey as a foreigner. Note that a new secure payment system for property sales is due to apply from Dec. 1, 2026, and listings must follow the tightened brokerage rules for foreign owners.

Heirs keeping and letting the property should see our guide to rental income tax for foreign landlords and the short-term rental rules. To compare what similar homes are listed at before deciding, you can browse property for sale in Turkey on Vartur.

Practical steps and costs

1. Collect apostilled death and family documents, with sworn translations.
2. Appoint a Turkish lawyer with a power of attorney if heirs are abroad.
3. Apply to a civil court of peace for the certificate of inheritance, or start recognition of a foreign one.
4. Get each heir a Turkish tax number and the municipal tax value document for the property.
5. File the inheritance tax return before the 4, 6 or 8 month deadline.
6. Pay the tax, in full if you plan to sell soon, and obtain the clearance letter.
7. Book the land registry appointment for the intikal, with DASK insurance in place.
8. Decide whether to keep, divide or sell, and update utility contracts and the annual property tax record.

Costs include lawyer’s and court fees, apostilles, sworn translations, notarised powers of attorney, the tax itself and the land registry service fee. Ask your lawyer for a written quote.

Common pitfalls

• Assuming your home will governs everything. Turkish forced heirship applies to Turkish property.
• Missing the filing deadline because the death was abroad and nobody in Türkiye knew about it.
• Unapostilled or mistranslated documents, the main source of months-long delays.
• Planning to sell while paying tax in instalments: the share cannot be sold until its tax is paid.
• Disagreement between heirs: joint ownership means one heir can block a sale, and court partition is slow.

All figures here apply as of October 2026. Exemptions and brackets are revised every January. This guide is general information, not legal or tax advice; check your case with a Turkish lawyer, an accountant or the tax office before acting.

Bottom line

Inheriting property in Turkey as a foreigner is a court-then-tax-then-land-registry process. Get the certificate of inheritance from a Turkish court with properly apostilled documents, file the inheritance tax return on time even if no tax is due, and pay in full before any sale. For children and spouses, the 2026 exemption of about 2.9 million lira each, applied to modest property tax values, often keeps the tax low, and a later sale is generally free of Turkish capital gains tax. Owners can make life easier for their heirs with a Turkish notary will and an up-to-date family file.

Frequently asked questions

Does Turkish law apply if the deceased was not Turkish?

Yes, for property located in Türkiye. Under Article 20 of the Private International Law Act, Turkish law governs immovables in Türkiye, including forced heirship shares, even if the deceased’s national law governs the rest of the estate.

Can a foreign heir get the certificate of inheritance from a notary?

No. Notaries cannot issue the certificate where the applicant is foreign or the case has a foreign element, so foreign heirs apply to a Turkish civil court of peace or seek recognition of a foreign certificate.

How much inheritance tax do children pay in Turkey in 2026?

Each child and the spouse has a 2,907,136 lira exemption on their share (5,817,845 lira for a spouse with no descendants). The rest is taxed at 1% to 10%, with property valued at its municipal tax value.

What is the deadline for the inheritance tax return?

Four months if the death and heirs are in Türkiye, six months if heirs are abroad or the death was abroad with heirs in Türkiye, and eight months if the death was abroad and heirs live in another foreign country. A return is needed even if the share is under the exemption.

Can I sell an inherited property straight away?

Only after the certificate of inheritance and the title transfer are complete and the inheritance tax on the property is paid in full. The gain on selling inherited property is generally not taxed as a value increase gain in Türkiye.

Last updated: 20 October 2026. Rules, fees and thresholds in Türkiye change often; check the latest official guidance or ask a licensed lawyer before you act.

Sources

• Veraset ve İntikal Vergisi broşürü, Sept. 2026 (Revenue Administration, GİB; copy via Alomaliye)
• Mirasçıların Vergisel Yükümlülükleri Rehberi (Revenue Administration, GİB)
• Disposal of real estate: value increase gains brochure (Revenue Administration, GİB)
• 2026 inheritance and transfer tax exemption amounts and brackets, Communiqué No. 57 (KPMG Türkiye)
• Regulation on notaries issuing certificates of inheritance (Memurlar.net)
• Application of inheritance law in time and place, MÖHUK Art. 20 (Hukuki Haber)
• Foreigners' inheritance and property transfer (Hukukçular Evi)
• Inheritance tax 2026: filing, exemptions, rates and payment (Hukukçular Evi)
• Legal heirs and reserved shares 2026 (Öner Hukuk)
• How to transfer inherited property at the land registry (Kazım Ceylan Law Office)
• Land registry procedures for inherited property (Tahancı Law)
• Inheritance rights of foreigners (Kulaçoğlu Law)
• Inheritance of Turkish property for foreigners 2026 (FFK Partner Hukuk)

Photo: Руслан Селезнёв / CC BY 3.0, via Wikimedia Commons