According to items (B), (D), (E) of the second paragraph of Article IV of inheritance and donation tax law (gift, donation, prizes, etc.) numbered 7338 and dated 1959.06.08, exemption amounts will be determined in the inheritance and donation tax and applied in all calendar year, by adding the resulting increase in the re-evaluation ratio set forth in the assets tax law which is related to this year’s exception amounts applied in the previous year, and the amounts of up to 1 million liras are not taken into account during these additions.

Foreigners are also subject to this tax in case of the presence of inherited or transmitted funds within the borders of Turkey, where foreigner, whether living in or outside Turkey in case he received money through inheritance or transition free of charge, then he will be subject to inheritance tax.

The third paragraph of Article 16 of the law: "The application of the tax tariff rates on the subtracted tax in each calendar year by an increase in the revaluation rates provided for in taxes’ assets law related to the previous year, and the calculated fractional percentages in this way which does not exceed the %5 are not taken into account. "

The revaluation ratios were determined by the concerned ministry for the year 2015 with %5.58, this was declared in the Official Gazette No. 29528 dated 2015.11.01 through the public notification of the taxes’ assets law published in the aforementioned Gazette.  

According to the exceptional amounts mentioned in items (B), (D), (E) of the first paragraph of Article IV of the Law No. 7338 as of 2016.01.01 as the following:

  • In the patrimonial shares for each of the adopted sons, wife and the akin direct lineage 170,086 Liras. (In case of the absence of akin direct lineage 340,381 Liras in a share related to wife).
  • In the transition situations that happens with no charge (such as the donation and the like) 3918 Liras.
  • In the prizes that are obtained in the chance games and lotteries 3918 Liras.

The tax tariff rates mentioned in Article 16 of the Act no. 7338 have be determined by increasing the revaluation ratio set forth above, and according to that the inheritance and donation tax imposed on the tax subtracted  are calculated in the transfers that happens by inheritance or by the transfer free of charge (gift, donation, prizes, etc.) from 2016.01.01 as the following:

Tax Ratio

Subtracted Tax

Transition with Nothing in Return

(Gift, Donation, Prizes, etc.)

Transition by Inheritance



Liras 210.000 The first



Liras 500.000 The second



Liras 1.110.000 The third



Liras 2.000.000 The forth



Liras 3.820.000 More than