Inheritance Procedure for Foreigners in Turkey

When a foreigner owns property in Turkey, they can not only live in the country but also rent out the property, use it as collateral, give it as a gift and bequeath it. However, there is a small nuance: for foreign nationals who do not have a will in Turkey, inheritance rights pass in accordance with the law of the country of which they are a citizen. This rule does not apply to property: under the Law on International Private Law No. 5718 (Article 20), Turkish law always applies to property located in Turkey. The law of the country of citizenship applies to the rest of the estate, such as money in accounts and belongings.

Inheriting property under a will

What should you do? After receiving the TAPU, it is best to make a will certified by a Turkish notary right away. A will drawn up by foreigners in their own country is also valid in Turkey, but going to a local notary avoids formalities, simplifies the process of inheritance and saves a lot of time and effort. A foreign will must be apostilled and translated by a sworn translator for use in Turkey.

To make a will, you will need:

the owner's passport (original and a notarized translation);
the heir's passport (copy);
the owner's tax number;
3 photos of the owner;
2 witnesses.

If the owner does not speak Turkish, a sworn translator is required at the notary. Also bear in mind the reserved share: under the Turkish Civil Code, children and the spouse receive their part of the estate even against the will, so you cannot leave everything to an outsider.

Thus, if something happens to a foreign national, all the property they own will pass to their heirs. Under the former procedure, the heirs had to present a court letter from their country, certified at the Turkish Consulate, after which the court issued an order and transferred the property into their name. Today, for property in Turkey, it is usually simpler to obtain a certificate of inheritance (mirasçılık belgesi) from a Turkish civil court of peace (sulh hukuk mahkemesi) where the property is located: if the deceased or an heir is a foreigner, a notary does not issue this certificate, and a foreign court decision would have to be separately recognized in Turkey. The main thing is to submit the documents on time. The usual deadline is up to 4 months, extended to six months if the heir lives in another country. This deadline applies to the inheritance tax return: 4 months if the death occurred in Turkey and the heir lives in Turkey, 6 months if one of them is abroad, and 8 months if both the death and the heir are abroad, in different countries. Remember that all property is subject to inheritance and transfer tax of 1% to 10% of its cadastral value.

Laws on inheriting real estate

In the past, the main aspects of inheritance of real estate by foreign nationals were set out in Turkish Council of Ministers Decree No. 2/13394 of May 29, 1940. Its key idea was that foreigners in Turkey were subject to the same rules as Turkish citizens in other countries. This is how the so-called "principle of reciprocity" was maintained and observed until 2012. Today, the main rules are different: Article 20 of Law No. 5718 (which law applies), the Turkish Civil Code (who inherits and in what shares) and Article 35 of the Land Registry Law No. 2644. Reciprocity has no longer been required for buying property since 2012. If a foreign heir inherits property in a military zone or beyond the limits for foreigners, the property will have to be sold.

Inheritance Procedure for Foreigners in Turkey photo-5

All about inheriting a home in Turkey

The most important aspects of inheritance for foreigners in Turkey are:

Until 2012, the principle of reciprocity applied: a foreign national in Turkey had the same rights as a Turkish citizen in the foreigner's country. Reciprocity is no longer required.
Having a will is highly desirable for a foreign national, but the heirs can receive the property without one.
If no legal heirs are found and no one claims their rights, the property passes to the state.
First-degree heirs are the spouse and children. The spouse can receive 25% of the estate if there are children, who receive equal shares of the remaining 75%. If there are no children, the property is divided in half between the deceased's spouse and parents. If there is no spouse, parents or children, the estate goes to the brothers and sisters in equal shares.
To claim the inheritance, the heir must apply to the Land Registry and submit documents confirming the death of the previous owner, the certificate of ownership and the court decision. The latter is issued by the court where the property is located. To obtain it, you must present documents proving the lawfulness of the inheritance. After that, the Land Registry enters the heirs in the register; we have explained separately what changes and how to read the TAPU record. The transfer by inheritance itself is not subject to the 4% title deed transfer fee, only the Land Registry fee is paid; if the heirs later divide the property among themselves, the fee arises.
Each heir has the right to go to court if they believe their rights were violated when the shares were distributed.
Heirs pay a one-off tax of 1% to 10% of the property's cadastral value. Along with the property, heirs also take on the deceased's debts. The tax can also be paid in installments: 6 payments over 3 years. Until the tax is paid, the Land Registry will not transfer the property to the heir.
An inheritance can be renounced within 3 months of being notified of the death of the deceased.
The inheritance procedure in Turkey takes 2–3 months.

Inheritance tax in 2026

The rate depends on the amount each heir receives:

Heir's share (after deducting the tax-free amount)	Rate
First TRY 3,000,000	1%
Next TRY 7,000,000	3%
Next TRY 15,000,000	5%
Next TRY 30,000,000	7%
Above TRY 55,000,000	10%

TRY 2,907,136 is tax-free for each child and the spouse; if there are no children, TRY 5,817,845 is tax-free for the spouse. Property is valued at its tax value for the calculation.

Example. An apartment with a tax value of TRY 6 million passes to two children in equal shares. Each share is TRY 3 million; after deducting TRY 2,907,136, TRY 92,864 is taxable at 1%, that is, about TRY 929 each.

Does a foreigner have the right to work with a residence permit?

Is a Turkish Mortgage Realistic for Buyers Living Abroad?

Documents for transferring the TAPU to an heir

a certificate of inheritance (mirasçılık belgesi) from a Turkish court;
a death certificate with an apostille and translation, if the death occurred abroad;
the heirs' passports and Turkish tax numbers;
a certificate from the tax office confirming payment of the inheritance tax (ilişik kesme yazısı);
a certificate that there is no property tax debt;
photos and, for a completed home, an earthquake insurance (DASK) policy.

If the heir does not speak Turkish, a sworn translator is needed at the Land Registry; if the heir cannot come in person, a power of attorney.

"We advise apartment owners to make a will at a Turkish notary right after buying and to tell their family where the TAPU and documents are kept. Then the heirs will not have to collect papers in two countries," says a sales manager at Yekta Homes.

Who will find things harder without a will

Families with children from different marriages. Shares will be distributed by law, and disputes between heirs are settled by the court.
Those who want to leave the apartment to someone other than their legal heirs, such as a friend or one of their children. This is impossible without a will, and the reserved shares will still apply.
Those whose heirs live in different countries. Documents from several countries will need apostilles and translations, and everyone's tax return deadlines will differ.

Each of these situations can be resolved in advance: with a will at a Turkish notary and powers of attorney for one of the heirs.

Frequently asked questions

Which law governs the inheritance of property in Turkey?

Turkish law, even if the owner is a foreigner (Article 20 of Law No. 5718). The rest of the estate is inherited under the law of the country of citizenship.

Where can you get a certificate of inheritance?

From the civil court of peace (sulh hukuk mahkemesi) where the property is located. If a foreigner is involved, a notary does not issue this certificate.

What tax do heirs pay in 2026?

From 1% to 10% on a sliding scale, with TRY 2,907,136 tax-free for each child and the spouse.

What is the deadline for filing the tax return?

4 months if the death occurred in Turkey and the heir lives there; 6 or 8 months if one of them is abroad.

Can you renounce an inheritance?

Yes, within 3 months of the heir learning of the death. In that case, they are not liable for the deceased's debts either.