08.10.2026

Inheritance in Turkey: How Real Estate Is Inherited, Wills and Tax in 2026

Sergei Dubinets, founder and CEO of DDA Real Estate Turkey, licensed real estate professional in Turkey since 2020. Updated: October 2026.
When buying real estate in Turkey, most people think about the price, rental income and capital growth. I always ask my Clients one more question: "Who will it go to later?" In this article, I explain how inheritance works in Turkey: who inherits real estate by law, how to draw up a will, what inheritance tax is paid in 2026, and why Turkey takes the protection of property rights so seriously.

In Brief: Inheritance in Turkey in 5 Facts

1. Real estate in Turkey is inherited under Turkish law, regardless of the citizenship of the owner and the heirs.
2. Foreigners inherit on an equal footing with Turkish citizens.
3. Children and the spouse inherit first. If there are children, the spouse receives 1/4 of the estate.
4. A will in Turkey can be drawn up before a notary, handwritten, or made orally (in emergencies).
5. Inheritance tax in Turkey in 2026 ranges from 1% to 10%, and each child and spouse has a tax-free allowance of 2,907,136 lira.

Why Turkey Is Considered a Country of Legacy

You can buy an apartment in a week. But you cannot buy the certainty that it will stay in your family in 20, 50 and 100 years. Only a country's legal system can give you that.
In Turkey, property is protected by the Constitution, and the rights of a foreign owner are no different from those of a citizen. The state keeps property records in a single registry and is itself liable for its errors. That is why, for me, real estate in Turkey is not only about returns. It is about security and legacy.

How Turkey protects property rights

Property protection in Turkey rests on three pillars:
  • The Constitution. The right to property and the right of inheritance are enshrined in the Turkish Constitution as fundamental rights. They can be restricted only by law and only in the public interest.
  • The state TAPU registry. Every property and every owner is recorded in the land registry. The TAPU record itself is proof of ownership. No one can re-register your property without you.
  • State liability. If an owner suffers losses because of a registry error, the state itself is liable. This is written directly into the Turkish Civil Code.
For a foreigner this is especially important: you are protected no less than a Turkish citizen.

Example: the story of a villa on the Bosphorus

The Turkish system is best illustrated by a real story that was widely covered by the media in 2025-2026.
In 1868, a mansion on the Bosphorus was bought by Nikolai Svechin, an employee of the Russian embassy. After his death, the villa was leased to the Russian side, and after the 1917 revolution the building's status came into question. Yet a 1950 cadastral review confirmed that the estate was still registered in Svechin's name. Today the property, together with a plot of about 10,000 m², is valued at more than $35 million.
Several parties claimed the villa at once: the Turkish Treasury, the General Directorate of Foundations, Russia and the diplomat's heirs. In 2025, the court of first instance ruled in favor of the heirs. But on September 26, 2025, the Istanbul Court of Appeals overturned that decision and sent the case back for retrial. In May 2026, the court rejected the ownership claims of all plaintiffs, and the dispute continues.
What this story tells an investor:
  • The registry entry carries enormous weight. Almost 160 years later, the courts are examining title documents, sultan's decrees, diplomatic correspondence and the norms of international law. No one can simply take the property away.
  • Even the state does not automatically get priority. Claims by Turkish government bodies are examined just as strictly as those of any other party.
  • Thoroughness has a downside. Complex inheritance disputes in Turkey can last for years. This case has been going on since 2008.
If your paperwork is in order, your property is very well protected. But to keep your heirs out of a dispute that drags on for years, you need to get the documents in order in advance.

Who inherits property in Turkey by law

If there is no will, an inheritance in Turkey is divided under the Civil Code. Heirs are grouped into orders, and the next order inherits only if there is no one left from the previous one.
1st order: children and grandchildren. Children share the estate equally. If one of the children died earlier, their share passes to their own children.
2nd order: parents, and if there are none, brothers and sisters.
3rd order: grandparents and their descendants.
A spouse always inherits, alongside any order of heirs:
Who the spouse inherits with
Spouse's share
With children and grandchildren
1/4
With parents, brothers, and sisters
1/2
With grandparents
3/4
No other heirs
the entire estate
If there are no relatives at all, the estate passes to the state. That's why even a short will is better than none.

Mandatory share of inheritance in Turkey

In Turkey, you cannot leave everything to an outsider and leave your family with nothing. The law guarantees close relatives a mandatory share:
  • children and grandchildren: half of their statutory share;
  • each parent: a quarter of their statutory share;
  • spouse: the entire statutory share if inheriting together with children or parents, and three quarters in other cases.
You can freely dispose of the rest of your estate: you can leave it to anyone, including a friend or a charitable foundation.

How to make a will in Turkey

You can make a will in Turkey from the age of 15. The law recognizes three forms:
1. Notarial. Drawn up with a notary in the presence of two witnesses. The most reliable option and the hardest to challenge.
2. Handwritten. Written entirely by hand, with a date and signature. A computer-printed will is not accepted.
3. Oral. Only in an emergency, when it's impossible to draw up another type of will, and before two witnesses.
My advice to Clients: if you own property in Turkey, make a will with a Turkish notary. A will drawn up abroad may also be recognized if it was executed according to the rules of the country where it was made. But in practice it will need to be apostilled, translated, and proven in court. A Turkish notarial will saves the heirs months.

Can a foreigner inherit property in Turkey

Yes. Foreigners inherit property in Turkey on the same terms as citizens.
The main rule: property located in Turkey is inherited under Turkish law, regardless of the citizenship of the owner and heirs. Other assets (accounts and belongings abroad) are usually divided under the law of your country.
In practice, this is convenient: the rules for your Turkish property are known in advance and don't depend on what laws your country may pass.

How to process an inheritance in Turkey: step by step

1. Death certificate. If the person died abroad, the document is apostilled and translated into Turkish.
2. Certificate of inheritance (veraset ilamı). If any of the heirs are foreigners, it is usually obtained through the court.
3. Tax return. The heirs file an inheritance tax return with the tax office within the legally established deadline.
4. Paying the inheritance tax. The tax can be paid in installments.
5. Re-registering the TAPU by inheritance. After paying the tax, the heirs register ownership in their name.
If you don't want the inheritance (for example, if the debts exceed the assets), you can renounce it. You have 3 months to do so.

Inheritance tax in Turkey in 2026

Since January 1, 2026, inheritance tax in Turkey has been calculated on a progressive scale:
Inheritance amount (tax base)
Rate
First 3 million lira
1%
Next 7 million lira
3%
Next 15 million lira
5%
Next 30 million lira
7%
Over 55 million lira
10%
Every close heir has a tax-free allowance. In 2026, for each child and the spouse, it is 2,907,136 lira per share, and if there are no children, the spouse pays no tax on 5,817,845 lira. The tax can be paid in six equal installments over three years.
Calculation example. An apartment worth $300,000 (about 14.4 million lira) passes to the wife and two children. The wife receives 1/4, and each child 3/8. After deducting the tax-free amount, all three together will pay about 57,000 lira, which is roughly $1,200 for the whole family.
For comparison: in a number of European countries, inheritance tax reaches 30-45% even for direct relatives.

The flip side: bureaucracy

I always tell Clients honestly: the Turkish system is reliable, but not fast. Precisely because the state protects property so thoroughly, every step requires documents and checks. Apostilles, translations, court, the tax office, and the land registry can stretch the inheritance process over months, and disputed cases, like the villa story, last for years.
Almost all of this can be addressed in advance:
  • draw up a notarial will in Turkey;
  • keep your property documents in order and know where they are;
  • tell your family that you own property in Turkey and leave them your lawyer's contact details;
  • for heirs living abroad, arrange a power of attorney for a lawyer so they don't have to travel for every hearing.

FAQ about inheritance in Turkey

Can a foreigner inherit an apartment in Turkey?
Yes. Foreigners inherit property in Turkey on equal terms with citizens, and the property itself is inherited under Turkish law.
What is the inheritance tax in Turkey in 2026?
From 1% to 10% on a progressive scale. Each child and the spouse pay no tax on the first 2,907,136 lira of their share. The tax can be paid in six installments over three years.
Is a will necessary if the only heirs are the children and spouse?
By law, they will inherit even without a will. But a notarial will in Turkey significantly speeds up the process and reduces the risk of disputes, especially if the heirs live in different countries.
Can children be disinherited in Turkey?
Not entirely. Children are entitled to a mandatory share, which is half of their statutory share.
How long does it take to process an inheritance in Turkey?
With a complete set of documents and no disputes, it usually takes a few months. If the heirs dispute among themselves or the documents are not in order, the case can drag on for years.
Is a will drawn up in another country recognized in Turkey?
It may be recognized if it was executed according to the rules of the country where it was drawn up. But it will need to be apostilled, translated, and validated in court, so for Turkish property a Turkish notarial will is more reliable.
How much time do you have to renounce an inheritance in Turkey?
3 months.

How DDA Real Estate Turkey helps

Our work doesn't end on the day you receive the TAPU. We help Clients draw up a will with a Turkish notary, and when the time comes, our lawyers support the heirs: they obtain the certificate of inheritance, file the tax return, and re-register the TAPU. The heirs don't need to figure out Turkish law or go from office to office.
I believe the real value of property in Turkey lies not in square meters, but in the fact that it will stay with your family. Turkey guarantees this. Our job is to make sure your loved ones receive their inheritance smoothly and without unnecessary hassle.
About the author. Sergei Dubinets, founder and CEO of DDA Real Estate Turkey. He has been working in the Turkish real estate market since 2020 and is a licensed realtor. The Company has offices in Istanbul and Antalya.
Sources: Constitution of Turkey; Turkish Civil Code; Turkish Law on International Private Law; Turkish Revenue Administration, inheritance tax rates for 2026; TASS, RIA Novosti, Kommersant, Sabah newspaper, 2025-2026.
This article is for informational purposes only. For your specific situation, consult a lawyer.
Get a free expert consultation
08.10.2026

Inheritance in Turkey: How Real Estate Is Inherited, Wills and Tax in 2026

Sergei Dubinets, founder and CEO of DDA Real Estate Turkey, licensed real estate professional in Turkey since 2020. Updated: October 2026.
When buying real estate in Turkey, most people think about the price, rental income and capital growth. I always ask my Clients one more question: "Who will it go to later?" In this article, I explain how inheritance works in Turkey: who inherits real estate by law, how to draw up a will, what inheritance tax is paid in 2026, and why Turkey takes the protection of property rights so seriously.

In Brief: Inheritance in Turkey in 5 Facts

1. Real estate in Turkey is inherited under Turkish law, regardless of the citizenship of the owner and the heirs.
2. Foreigners inherit on an equal footing with Turkish citizens.
3. Children and the spouse inherit first. If there are children, the spouse receives 1/4 of the estate.
4. A will in Turkey can be drawn up before a notary, handwritten, or made orally (in emergencies).
5. Inheritance tax in Turkey in 2026 ranges from 1% to 10%, and each child and spouse has a tax-free allowance of 2,907,136 lira.

Why Turkey Is Considered a Country of Legacy

You can buy an apartment in a week. But you cannot buy the certainty that it will stay in your family in 20, 50 and 100 years. Only a country's legal system can give you that.
In Turkey, property is protected by the Constitution, and the rights of a foreign owner are no different from those of a citizen. The state keeps property records in a single registry and is itself liable for its errors. That is why, for me, real estate in Turkey is not only about returns. It is about security and legacy.

How Turkey protects property rights

Property protection in Turkey rests on three pillars:
  • The Constitution. The right to property and the right of inheritance are enshrined in the Turkish Constitution as fundamental rights. They can be restricted only by law and only in the public interest.
  • The state TAPU registry. Every property and every owner is recorded in the land registry. The TAPU record itself is proof of ownership. No one can re-register your property without you.
  • State liability. If an owner suffers losses because of a registry error, the state itself is liable. This is written directly into the Turkish Civil Code.
For a foreigner this is especially important: you are protected no less than a Turkish citizen.

Example: the story of a villa on the Bosphorus

The Turkish system is best illustrated by a real story that was widely covered by the media in 2025-2026.
In 1868, a mansion on the Bosphorus was bought by Nikolai Svechin, an employee of the Russian embassy. After his death, the villa was leased to the Russian side, and after the 1917 revolution the building's status came into question. Yet a 1950 cadastral review confirmed that the estate was still registered in Svechin's name. Today the property, together with a plot of about 10,000 m², is valued at more than $35 million.
Several parties claimed the villa at once: the Turkish Treasury, the General Directorate of Foundations, Russia and the diplomat's heirs. In 2025, the court of first instance ruled in favor of the heirs. But on September 26, 2025, the Istanbul Court of Appeals overturned that decision and sent the case back for retrial. In May 2026, the court rejected the ownership claims of all plaintiffs, and the dispute continues.
What this story tells an investor:
  • The registry entry carries enormous weight. Almost 160 years later, the courts are examining title documents, sultan's decrees, diplomatic correspondence and the norms of international law. No one can simply take the property away.
  • Even the state does not automatically get priority. Claims by Turkish government bodies are examined just as strictly as those of any other party.
  • Thoroughness has a downside. Complex inheritance disputes in Turkey can last for years. This case has been going on since 2008.
If your paperwork is in order, your property is very well protected. But to keep your heirs out of a dispute that drags on for years, you need to get the documents in order in advance.

Who inherits property in Turkey by law

If there is no will, an inheritance in Turkey is divided under the Civil Code. Heirs are grouped into orders, and the next order inherits only if there is no one left from the previous one.
1st order: children and grandchildren. Children share the estate equally. If one of the children died earlier, their share passes to their own children.
2nd order: parents, and if there are none, brothers and sisters.
3rd order: grandparents and their descendants.
A spouse always inherits, alongside any order of heirs:
Who the spouse inherits with
Spouse's share
With children and grandchildren
1/4
With parents, brothers, and sisters
1/2
With grandparents
3/4
No other heirs
the entire estate
If there are no relatives at all, the estate passes to the state. That's why even a short will is better than none.

Mandatory share of inheritance in Turkey

In Turkey, you cannot leave everything to an outsider and leave your family with nothing. The law guarantees close relatives a mandatory share:
  • children and grandchildren: half of their statutory share;
  • each parent: a quarter of their statutory share;
  • spouse: the entire statutory share if inheriting together with children or parents, and three quarters in other cases.
You can freely dispose of the rest of your estate: you can leave it to anyone, including a friend or a charitable foundation.

How to make a will in Turkey

You can make a will in Turkey from the age of 15. The law recognizes three forms:
1. Notarial. Drawn up with a notary in the presence of two witnesses. The most reliable option and the hardest to challenge.
2. Handwritten. Written entirely by hand, with a date and signature. A computer-printed will is not accepted.
3. Oral. Only in an emergency, when it's impossible to draw up another type of will, and before two witnesses.
My advice to Clients: if you own property in Turkey, make a will with a Turkish notary. A will drawn up abroad may also be recognized if it was executed according to the rules of the country where it was made. But in practice it will need to be apostilled, translated, and proven in court. A Turkish notarial will saves the heirs months.

Can a foreigner inherit property in Turkey

Yes. Foreigners inherit property in Turkey on the same terms as citizens.
The main rule: property located in Turkey is inherited under Turkish law, regardless of the citizenship of the owner and heirs. Other assets (accounts and belongings abroad) are usually divided under the law of your country.
In practice, this is convenient: the rules for your Turkish property are known in advance and don't depend on what laws your country may pass.

How to process an inheritance in Turkey: step by step

1. Death certificate. If the person died abroad, the document is apostilled and translated into Turkish.
2. Certificate of inheritance (veraset ilamı). If any of the heirs are foreigners, it is usually obtained through the court.
3. Tax return. The heirs file an inheritance tax return with the tax office within the legally established deadline.
4. Paying the inheritance tax. The tax can be paid in installments.
5. Re-registering the TAPU by inheritance. After paying the tax, the heirs register ownership in their name.
If you don't want the inheritance (for example, if the debts exceed the assets), you can renounce it. You have 3 months to do so.

Inheritance tax in Turkey in 2026

Since January 1, 2026, inheritance tax in Turkey has been calculated on a progressive scale:
Inheritance amount (tax base)
Rate
First 3 million lira
1%
Next 7 million lira
3%
Next 15 million lira
5%
Next 30 million lira
7%
Over 55 million lira
10%
Every close heir has a tax-free allowance. In 2026, for each child and the spouse, it is 2,907,136 lira per share, and if there are no children, the spouse pays no tax on 5,817,845 lira. The tax can be paid in six equal installments over three years.
Calculation example. An apartment worth $300,000 (about 14.4 million lira) passes to the wife and two children. The wife receives 1/4, and each child 3/8. After deducting the tax-free amount, all three together will pay about 57,000 lira, which is roughly $1,200 for the whole family.
For comparison: in a number of European countries, inheritance tax reaches 30-45% even for direct relatives.

The flip side: bureaucracy

I always tell Clients honestly: the Turkish system is reliable, but not fast. Precisely because the state protects property so thoroughly, every step requires documents and checks. Apostilles, translations, court, the tax office, and the land registry can stretch the inheritance process over months, and disputed cases, like the villa story, last for years.
Almost all of this can be addressed in advance:
  • draw up a notarial will in Turkey;
  • keep your property documents in order and know where they are;
  • tell your family that you own property in Turkey and leave them your lawyer's contact details;
  • for heirs living abroad, arrange a power of attorney for a lawyer so they don't have to travel for every hearing.

FAQ about inheritance in Turkey

Can a foreigner inherit an apartment in Turkey?
Yes. Foreigners inherit property in Turkey on equal terms with citizens, and the property itself is inherited under Turkish law.
What is the inheritance tax in Turkey in 2026?
From 1% to 10% on a progressive scale. Each child and the spouse pay no tax on the first 2,907,136 lira of their share. The tax can be paid in six installments over three years.
Is a will necessary if the only heirs are the children and spouse?
By law, they will inherit even without a will. But a notarial will in Turkey significantly speeds up the process and reduces the risk of disputes, especially if the heirs live in different countries.
Can children be disinherited in Turkey?
Not entirely. Children are entitled to a mandatory share, which is half of their statutory share.
How long does it take to process an inheritance in Turkey?
With a complete set of documents and no disputes, it usually takes a few months. If the heirs dispute among themselves or the documents are not in order, the case can drag on for years.
Is a will drawn up in another country recognized in Turkey?
It may be recognized if it was executed according to the rules of the country where it was drawn up. But it will need to be apostilled, translated, and validated in court, so for Turkish property a Turkish notarial will is more reliable.
How much time do you have to renounce an inheritance in Turkey?
3 months.

How DDA Real Estate Turkey helps

Our work doesn't end on the day you receive the TAPU. We help Clients draw up a will with a Turkish notary, and when the time comes, our lawyers support the heirs: they obtain the certificate of inheritance, file the tax return, and re-register the TAPU. The heirs don't need to figure out Turkish law or go from office to office.
I believe the real value of property in Turkey lies not in square meters, but in the fact that it will stay with your family. Turkey guarantees this. Our job is to make sure your loved ones receive their inheritance smoothly and without unnecessary hassle.
About the author. Sergei Dubinets, founder and CEO of DDA Real Estate Turkey. He has been working in the Turkish real estate market since 2020 and is a licensed realtor. The Company has offices in Istanbul and Antalya.
Sources: Constitution of Turkey; Turkish Civil Code; Turkish Law on International Private Law; Turkish Revenue Administration, inheritance tax rates for 2026; TASS, RIA Novosti, Kommersant, Sabah newspaper, 2025-2026.
This article is for informational purposes only. For your specific situation, consult a lawyer.
Get a free expert consultation