Inheritance and probate in Turkey: what happens to a foreign owner's property.
// Short answer
Turkish property passes under Turkish law, whatever the owner's nationality. Each child and the spouse has an allowance of TRY 2,907,136 for 2026, and the rest is taxed at 1% to 10% on the property-tax value. Heirs file within four to eight months, depending on where the death happened and where they live, can file at a Turkish consulate, and pay over three years. Until the tax is paid or security is posted, the property cannot be transferred on or mortgaged.
Rules and rates as of October 2026. This explains the rules and where they are written; it is not legal advice on an estate.
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Which law decides who inherits Turkish property?
Succession generally follows the deceased's national law, but Turkish law applies to immovable property located in Turkey (Law 5718, article 20).
A will is valid in form if it follows the law of the place where it was made, or the deceased's national law. If the deceased had no Turkish domicile, inheritance cases go to the court where the estate's assets are.
Who must inherit under Turkish law?
Descendants are reserved half of their statutory share and each parent a quarter. The surviving spouse is reserved their full statutory share alongside descendants or parents, and three-quarters of it otherwise.
The rest can be left freely.
How much inheritance tax does a foreign heir pay in Turkey?
Inheritance tax applies to property in Turkey whoever inherits it. For 2026 each descendant and the spouse is exempt on TRY 2,907,136 (a spouse with no descendants on TRY 5,817,845); the rest is taxed at 1%, 3%, 5%, 7% and 10% by band, the top rate above TRY 55 million.
The tax is worked out on the property-tax value, not the market price (article 10). The bands are re-indexed every year. The tax is paid over three years in two instalments a year. The property is registered to the heir without waiting, but it cannot be transferred on, or mortgaged, until the tax is paid or security is posted (article 19). Heirs using the 20-year exemption on foreign income for new Turkish residents pay a 1% rate (Law 7582 of 21 May 2026, article 16). Yearly taxes as owner: Turkey property tax for foreigners.
Turkey estate pack
Own property in Turkey? What your heirs will face, worked out
One flat worked with the 2026 allowances: TRY 152,785.92 for a spouse or child, 240,000 for a friend, paid over three years. Why a UK or US grant needs a Turkish court, the reserved shares, every deadline, and a 7-point checklist to take to a lawyer.
What are the deadlines for heirs abroad, and can a foreigner inherit?
If the death was in Turkey: four months for heirs in Turkey, six months for heirs abroad. If the death was abroad: four months for heirs in the same country as the deceased, six months for heirs in Turkey, eight months for heirs in another country. Heirs abroad can file at a Turkish consulate. An heir can disclaim within three months.
A notary cannot issue the certificate of inheritance when foreigners ask for it, or when there is a will: foreign heirs need the magistrate (sulh) court, or a Turkish court's confirmation of a foreign certificate. Foreigners can hold Turkish property only within the country list and area limits that apply to buyers, including 10% of a district's area; land inherited outside them must be sold within a period of up to one year set by the Ministry of Finance, and if the heir does not sell, the state sells it and pays out the proceeds. The title: the tapu explained.
Sources
Frequently Asked Questions
Is there inheritance tax in Turkey for foreigners?
Which law applies to a foreigner's property in Turkey on death?
How long do heirs abroad have to file in Turkey?
Can I sell inherited Turkish property before paying the tax?
Header photo: kallerna, CC BY-SA 3.0, via Wikimedia Commons. All credits: image credits.