Real Estate in Turkey The Inheritance Law and the Transfer-Inheritance T | Page 3

different ratio . There are properties that can be transferred to the owner at no charge through prizes or gifts or donation and so on , including what was obtained through inheritance .
The tax rates mentioned in Article 16 of Law No . 7338 have been determined by increasing the rate of re-evaluation provided . Accordingly , inheritance and transfer taxes imposed on the value of the property ( tax brackets ) are calculated in transfers through inheritance , or through free transfer ( donation , prizes , etc .) Effective 1 January 2017 as follows :
Tax Brackets
Tax rate
Value of properties In euros
Value of properties In Turkish lira
Transition through inheritance
Free tra ( Donati
or less € 53,333 210,000 TL 1 % 10 %
170,000 € 500,000 TL 3 % 15 %
426,667 € 1,110,000 TL 5 % 20 %
926,667 € 3,820,000 TL and more 7 % 25 %
10 % 30 %
Applying taxes on foreigners in Turkey :
Turkey ' s tax system is applied to both Turks and foreigners , according to the senior adviser of the Investment Promotion and Support Agency of the Turkish Prime Minister Dr . Mustafa Kukso Pointing out that the citizens of all countries are treated as Turkish citizens for tax equally and there is no difference between the foreign nationals and Turks .
When should the Turkish inheritance tax be paid ?
Under Turkish law , the inheritance tax should be paid within a maximum period of 3 years and is to be paid in May and November each year .
Can you write a will in Turkey ?
As in many countries of the world , anyone in Turkey can write a will explaining for whom he / she wishes to leave the properties after death , and the competent courts will consider the will of the person after his death .