If the heirs are Turkish nationals, they are subject to unlimited tax liability in Turkey. All others are subject to limited tax liability if they inherit assets located in Turkey or assets located abroad and the deceased is a Turkish citizen.
The values shown in the table apply regardless of the degree of kinship and nationality. The tax-free amounts are constantly adjusted to the current living conditions and can therefore not be reliably presented here. It is therefore essential to seek legal support for the specific calculation of the tax burden.
|
Value limit in Turkish lira |
Tax rate |
|
|
up to 290,000 |
1 % |
|
|
the next 700,000 |
3 % |
|
|
the next 1,500,000 |
5 % |
|
|
the next 2,700,000 |
7 % |
|
|
the next 5,190,000 |
10 % |