Turkish Inheritance and Gift Tax Calculator
Enter the value of the share you inherit or receive as a gift. The allowance is deducted and the current tariff is applied bracket by bracket to give the tax and each instalment.
- Value transferred5,000,000.00 ₺
- Debts and costs deducted0.00 ₺
- Allowance2,907,136.00 ₺
- Taxable base2,092,864.00 ₺
- Effective rate0.42%
- Each of 6 instalments3,488.11 ₺
- Tax due20,928.64 ₺
Inheritance and gift tax tariff: GİB
Tax by bracket
How it is calculated
The person who inherits or receives the asset pays the tax. Each heir files for their own share, and the tax is paid in 6 equal instalments over 3 years, each May and November. Allowances and bracket limits rise every January with the revaluation rate, announced in a Revenue Administration communiqué at the end of each year.
Matrah = Pay değeri − Borç ve masraflar − İstisna; Vergi = Σ (dilimdeki matrah × dilim oranı)Inheritance rates are 1%, 3%, 5%, 7% and 10%; gift rates 10%, 15%, 20%, 25% and 30%. Brackets: the first ₺3,000,000, up to ₺10,000,000, up to ₺25,000,000, up to ₺55,000,000, and above. Gifts from a parent, spouse or child pay half the gift rates.- Value your share: property at its property-tax value, other assets at market value.
- Deduct documented debts and funeral costs.
- Deduct the allowance: ₺2,907,136 for each child, grandchild and the spouse; ₺5,817,845 for a spouse with no descendants; ₺66,935 for gifts.
- Split what is left into the brackets and tax each slice at its own rate.
Example
A child inherits a ₺5,000,000 share: after the ₺2,907,136 allowance the base is ₺2,092,864. All of it falls in the first bracket, so the tax is 1%, ₺20,928.64, or ₺3,488.11 per instalment.
Frequently asked questions
How large is the inheritance allowance?
₺2,907,136 for each descendant (adopted children too) and for the spouse. With no descendants the spouse gets ₺5,817,845. Parents and siblings get none.
How is a gift taxed?
A gift gets a ₺66,935 allowance and the gift tariff (10%–30%) applies. Gifts from a parent, spouse or child pay half these rates.
What value is used for an inherited home?
Property is valued at its property-tax value set by the municipality, not at market value (Art. 10). You can get it from the municipality or e-Devlet.
How much tax is withheld from lottery and contest prizes?
20% of the part above ₺66,935; the payer withholds it.