Inheriting property in Turkey: succession, wills and heirs' rights

Key points

• Foreign nationals can inherit property in Turkey. Immovable property located in Turkey is governed by Turkish law; the rest of the succession generally follows the deceased's national law.
• A will does not necessarily override the protected shares Turkish law gives close relatives.
• The inheritance certificate (mirasçılık belgesi) establishes the heirs. Registering the property at the land registry is a separate step.
• The usual period for rejecting an inheritance is three months, but when it starts depends on the case.
• Inheritance tax is normally paid in six instalments over three years, in May and November.

As of 6 May 2024 (source revised 6 January 2026; the tax bands refer to 2026 according to the source). Rates and rules may have changed since, so please check the current position. General information only, not legal or tax advice.

When a property owner dies

If you own a home in Side or elsewhere in Turkey, it helps to know what your family would have to do. A will can record your wishes, but it may not remove the rights Turkish law protects for close relatives. The outcome depends on the applicable law, family circumstances and assets.

The first practical step is usually identifying the heirs and obtaining an inheritance certificate. Listing the estate, settling debts, registering inherited property and filing tax returns are separate tasks, and a cross-border estate may also involve work in the deceased's home country.

What the estate includes

• Money: bank deposits, cash and other financial assets, each under its own rules.
• Property and possessions: homes and land are immovable property; vehicles, household goods and business interests are different asset types and should be listed separately.
• Receivables and debts: money owed to the deceased belongs to the estate, and loans and other debts must be taken into account too.

Which law applies to foreign owners

Under Turkey's private international law, succession generally follows the deceased's national law, while immovable property in Turkey is governed by Turkish law. Rules on acquiring and holding property may affect whether an heir can keep a particular asset, but nationality alone is no reason to assume inheritance is impossible.

A will made abroad may be relevant; its form, the applicable law and the Turkish procedure for giving it effect need individual review. An apostille authenticates a document. It neither establishes inheritance rights nor transfers a title deed.

Who inherits, and how much

Where Turkish succession rules apply, relatives inherit by law and others, including organisations where permitted, can benefit under a valid will. If there are no qualifying heirs or effective beneficiaries, the state is the ultimate statutory heir. According to the source, there is no general rule that unclaimed foreign-owned homes pass to the state after five or fifteen years.

Statutory shares with a surviving spouse

• Spouse and descendants: the spouse receives one quarter; descendants share three quarters by branch.
• Spouse and the parents' line: the spouse receives one half; the other half goes to that line.
• Spouse and qualifying grandparents or their children: the spouse receives three quarters, or the whole estate if none of these relatives exists.
• Descendants without a spouse: they inherit in equal branches, with a deceased descendant's children taking that person's place.
• Adopted children and their descendants inherit from the adoptive parent like blood descendants. Foster care alone does not create that right.
• A child conceived before the death inherits if later born alive.

Reserved (protected) shares

The statutory share is the entitlement under the order of succession; the reserved share is the protected part of it. Estate debts and matrimonial property claims are dealt with first.

• Descendants: half of their statutory entitlement.
• Spouse: the full statutory share when inheriting with descendants or the parents' line, otherwise three quarters of it.
• Each parent: one quarter of that parent's statutory entitlement.

Where several generations or earlier marriages are involved, a lawyer should establish the exact shares.

Unworthiness, disinheritance and rejection

Turkish law separates being legally unworthy to inherit from disinheritance by will. A family disagreement alone removes no one's rights. According to the source, a person is unworthy if they:

• intentionally and unlawfully killed or tried to kill the deceased,
• intentionally and unlawfully made the deceased permanently incapable of making a will,
• used fraud, coercion or threats to procure, revoke or prevent a will,
• intentionally and unlawfully destroyed or concealed a will that cannot be restored.

Disinheritance requires a valid disposition and statutory grounds, such as a serious offence or a serious breach of family duties.

An heir can also reject an inheritance. Where Turkish rules apply, the ordinary period is three months, starting at a point that depends on the type of heir and when the relevant facts or notification became known. If debts might exceed assets, take advice promptly before doing anything that could affect the right to reject.

Claiming the inheritance: certificate and title deed

A private agreement between heirs does not replace land-registry formalities. The usual sequence:

1. Gather the death certificate, family records and details of the assets. Foreign documents may need legalisation or an apostille and an accepted Turkish translation.
2. Obtain the inheritance certificate from a competent Turkish court or, where available, a notary. Cases involving foreign nationals often go through the court, and a certificate issued abroad may need recognition.
3. Apply for registration at the land registry (Tapu). A court partition case is not automatically needed for an uncontested estate.

Documents commonly requested:

• an acceptable inheritance certificate, with any required recognition and translation,
• identity documents or passports and Turkish tax numbers,
• property details, the requested municipal value record and compulsory earthquake insurance where applicable,
• any power of attorney and other papers needed for the specific application.

Inheritance tax

Inheritance tax is separate from the annual property tax, and foreign nationality is no blanket exemption. Tax is normally paid in six instalments over three years, in May and November; the return has its own deadline, which depends partly on where the death occurred and where the heirs live. A return is generally still required even if an exemption means no tax is due.

For 2026, the source gives these progressive bands, applied to each heir's taxable acquisition after exemptions:

• first TRY 3,000,000: 1%
• next TRY 7,000,000: 3%
• next TRY 15,000,000: 5%
• next TRY 30,000,000: 7%
• the part above a total taxable base of TRY 55,000,000: 10%

Special regimes can change the result, so confirm the treatment with the tax office.

Making a will in Turkey

Foreign owners can make a will in Turkey. It requires the capacity to understand the act and a minimum age of fifteen. Check which law governs the will and how it affects assets in other countries before signing.

Turkish law recognises three forms:

• Official will: made before an authorised official with two eligible witnesses, with a qualified interpreter if needed.
• Handwritten will: written entirely by hand, dated with day, month and year, and signed.
• Oral will: only in exceptional circumstances that prevent the other forms, with strict witness and recording rules.

Depending on the case, the notary or official may ask for a passport and translation, identity details and tax number, information on the property and beneficiaries, and, if requested, photographs or a medical report on capacity. According to the source, there is no universal three-photo rule. Agree where the original will be kept and how it can be found, and have earlier wills reviewed alongside the new one.

If a foreign national dies in Turkey

The place of death alone does not decide which law governs each asset. Turkish real estate stays under Turkish law, while bank assets and other movable property can raise different questions. Inherited property can generally be registered before inheritance tax is assessed or paid, but a later sale or charge may require tax clearance. Banks release funds only after their estate procedure, and an inheritance certificate alone does not guarantee immediate access.

Considering selling an inherited home on the Turkish Riviera? The Side Immobilien team in Side can discuss its location, condition and the practical steps to market it. Please settle questions on heirship, wills and tax with your lawyer and tax adviser. Contact us