Inheritance and Transfer Tax 2026: What Do You Pay on an Inherited Home?

Which value is declared? (the most commonly misunderstood point)

An inherited property is declared not at its sale price or an agent's valuation, but at its municipal property tax value. Indeed, the documents required with the return include "a document obtained from the relevant municipality showing the property tax value". This is why the tax on a flat with a high market value is markedly lower than most people expect.

Practical step: before filling in the return, obtain from the municipality a document showing the property tax value for the year of death. That is the figure to enter in the calculator.

2026 exemptions and tax tariff

General Communiqué No. 57, published in the Official Gazette on 31 December 2025, set the amounts in force from 1 January 2026. The tax-free portion: in inheritance, ₺2,907,136 on the share of each child (adopted children included), grandchild and the spouse; ₺5,817,845 on the spouse's share if the deceased left no children or grandchildren; for gifts, only ₺66,935. The following tariff applies to what remains after that deduction:

Amounts and brackets are increased each year by the revaluation rate (25.49% for 2026). Gifts from a parent, spouse or child are taxed at half the rates in the gift column.

When and where is the return filed?

For inheritance, the return is filed with the tax office of the deceased's place of residence (or their last residence in Türkiye if they lived abroad). In Ankara, İstanbul and İzmir an appointment is booked through the provincial finance office website. Deadlines vary:

Important: for inheritance, a return must be filed even if the assets fall below the tax-free threshold. For gifts, by contrast, no return is filed for amounts below the threshold. If no assets pass to the heirs at all, there is no need even to file a petition saying so. The return requires a certificate of inheritance first, obtainable from a civil court of peace or a notary.

When and how is the tax paid?

Inheritance and transfer tax is not paid in one go: it is paid in 6 equal instalments over 3 years, each May and November. Payment can be made through the Revenue Administration's Digital Tax Office and GİB Mobile app using cards or accounts of contracted banks; at contracted bank branches and their internet/mobile channels; at PTT offices; or at any tax office.

Selling an inherited home: the right order

The step people most often get wrong is the sequence. Registering the property to the heirs and selling it are separate steps, and the tax must be paid before a sale.

If the heirs divide the estate between themselves the process differs and additional fees may arise; where they cannot agree, a partition action may follow. Legal support is advisable at these steps.

Do I pay income tax as well if I sell an inherited home?

No. Capital gains tax arises when a property bought for money is sold within five years. An inherited property was acquired without payment, so the Income Tax Act leaves such sales out of scope. Even if you sell an inherited home a month after taking title, no capital gains tax arises. Revenue Administration rulings confirm this: your share growing through division of the estate, or the property being handed to a contractor in a flats-for-land deal, does not change it.

The position differs for a purchased property; for a calculation indexed to the domestic PPI, see our Capital Gains Tax guide →

What do I pay if I transfer my home to my child during my lifetime?

Transferring a home during your lifetime without payment counts as a gift in law — and gifts are taxed far more heavily than inheritance. Two differences. First: in inheritance the first ₺2,907,136 of a child's share is tax-free; for gifts that threshold is only ₺66,935. Second: inheritance tax starts at 1%; gift tax starts at 10% — halved to 5% for gifts between parents, spouses and children. A gift return must also be filed within 1 month (4 months for inheritance), and a land registry gift fee is payable (inheritance transfers attract no registry fee).

Same flat, two routes: if a father GIFTS a flat with a property tax value of ₺3,000,000 to his daughter during his lifetime, the tax is roughly ₺146,653 (3,000,000 − 66,935 = ₺2,933,065, taxed at 5%), plus the land registry gift fee. Had the same flat passed to her by INHERITANCE, the tax would be roughly ₺929 (3,000,000 − 2,907,136 = ₺92,864, taxed at 1%). That is a difference of roughly 157 times. So "should I transfer it while I am alive?" is never only a tax question; succession law and the rights of the other heirs matter too — consult an accountant and a lawyer before transferring.

Saying "but I did not sell it — I gave it away, as a gift, as a trousseau" does not remove the tax. The Act does contain a special exemption for wedding customs: gifts, the trousseau (called "cihaz" in the statute's old language), the bride-viewing present given by the groom, and the money or goods given to the groom by the bride's family (dowry) are tax-free without any limit. But the Act adds a single parenthesis to that exemption: "(real property excluded)". Jewellery, furniture and money can be given tax-free as a trousseau; a flat or a plot of land cannot. Whatever name you give the transfer of a home at the land registry, the gift tax above applies.

A land registry fee also arises on a transfer by gift; you will find the gift fee in our Title Deed Fee guide →

After the home is in your name: property tax

Once the transfer is complete you become the property tax payer and must notify the municipality. To calculate your annual burden, see our Property Tax Calculator →

Frequently asked questions