Inheritance Law in Turkey: Heirs, Shares and Papers
Who inherits in Türkiye, what a will can change, the mirasçılık belgesi, the inheritance tax and the tapu office step, in plain words.
Table of Contents
When someone dies and leaves property in Türkiye, the law decides who inherits it, how much a will can change and which papers move it to the heirs. Miras is the inheritance, the mirasbırakan is the person who died and a mirasçı is an heir. Turkish law applies to land in Türkiye.
In short · checked 29.10.2026
Who inherits, which paper, which office.
- Law: Turkish law applies to land in Türkiye. For other assets, the law of the dead person’s country is the base rule.
- Heirs: the Civil Code names the heirs in three groups: children, then parents, then grandparents. The spouse takes a fixed share beside each group.
- Will: a person with children, parents or a spouse can use a will only on the part outside the reserved shares (saklı pay).
- Certificate: the mirasçılık belgesi (a paper that names the heirs and their shares) comes from a sulh hukuk mahkemesi (a local civil court) or a noter (a notary).
- Refusal: an heir has three months to refuse the inheritance.
- Tax: the veraset ve intikal vergisi (inheritance tax) declaration goes to the tax office even when the value is under the exemption.
- Report the death. How a death is registered in Türkiye is on Death in Türkiye.
- Get the certificate. A court or a notary names the heirs and their shares.
- Decide on refusal. Three months.
- File the tax declaration. At the vergi dairesi (tax office). Then pay, and ask for the ilişik kesme yazısı (the tax office’s letter that the tax is fully paid).
- Register the heirs. The tapu müdürlüğü (land registry office) enters them in the tapu (title deed register).
The heirs’ bench
Who is alive decides who inherits. Tap the seats.
The bench is the estate: each plank is as wide as that person’s share. The darker cushion is the reserved share, the part a will cannot change. Nothing you tap is sent anywhere.
Tap a seat to change it: alive, stand-ins (the person died earlier and their own descendants take the seat), empty. The spouse seat is alive or empty. Beside a spouse, a grandparent’s stand-in is that grandparent’s own child. The bench opens on a spouse and two children.
Spouse
Children
Parents
Grandparents
- Spouse: 1/4 of the estate (25 %). Reserved share: 1/4 (25 %).
- Child 1: 3/8 of the estate (37.5 %). Reserved share: 3/16 (18.75 %).
- Child 2: 3/8 of the estate (37.5 %). Reserved share: 3/16 (18.75 %).
A will can change 3/8 of the estate (37.5 %). Reserved shares together: 5/8 (62.5 %).
Copy a question for the office
- Sağ olan yakınlar: eş, 2 çocuk. Mirasçılık belgesi için hangi belgeler gerekiyor?Living relatives: spouse, child ×2. Which papers are needed for the certificate of inheritance?
- Mirasçılık belgesini noterden mi, sulh hukuk mahkemesinden mi alabilirim?Can I get the certificate of inheritance from a notary or from the sulh hukuk court?
- Veraset ve intikal vergisi beyannamesi için hangi belgeler gerekiyor?Which papers are needed for the inheritance tax declaration?
- Tapuda intikal işlemi için hangi belgeler gerekiyor?Which papers are needed for the transfer of the title deed to the heirs at the tapu office?
Shares and reserved shares: Civil Code, arts. 495 to 501 and 505 to 506 (consolidated text with amendments to 24.11.2021). The bench shows fractions of the estate, not amounts. Art. 497 sets who takes the share of a grandparent who died earlier, with and without a spouse.
Which law applies to what
Turkish law applies to land and buildings in Türkiye. For other assets the base rule is the law of the dead person’s country, and the opening, acquiring and sharing of the estate follow the law of the country where the estate lies.
Which law, for what
- Land and buildings in Türkiye
- Turkish law applies.
- Other assets
- The law of the dead person’s country (their nationality) is the base rule.
- Opening, acquiring, sharing
- The estate (tereke: all the rights and debts a dead person leaves) opens, passes to the heirs and is shared under the law of the country where it lies.
- A will
- Valid in form if it follows the rules of the country where it was made, of the law that governs the estate, or of the dead person’s own national law. The capacity to make one follows the maker’s national law at the time.
- No heir at all
- An estate in Türkiye with no heir goes to the State.
Source: MÖHUK (Law 5718 on private international law and procedure), arts. 7 and 20; Civil Code, art. 501.
Who inherits and how much
The heirs the law itself names are the legal heirs (yasal mirasçı); a share is a miras payı. The Civil Code names them in groups, nearest first: a nearer group shuts out the next one. The spouse inherits beside each group.
Children
They share the estate equally. A child who died earlier is replaced by their own descendants, at every degree.
Parents
Only when there are no descendants. The parents share equally; a parent who died earlier is replaced by their own descendants. If one side has no heir, the other side takes it all.
Grandparents
Only when there are no descendants, parents or their descendants. The grandparents share equally; one who died earlier is replaced by their own descendants.
The whole estate
If none of these groups has an heir, the surviving spouse takes everything.
The State
An estate left with no heir passes to the State.
Descent and adoption
- Born outside marriage: a child whose descent is set by recognition or a judge’s ruling inherits from the father’s side like a child born in marriage.
- Adopted: an adopted child and their descendants inherit from the adopter as blood relatives, and keep the right to inherit in their own family.
- The other way round: the adopter and the adopter’s relatives do not inherit from the adopted child.
A rule for grandparents beside a spouse
With a surviving spouse, the share of a grandparent who died earlier goes to that grandparent’s own child; with no child, to the other grandparent on that side; if both grandparents of one side have died, their shares pass to the other side. Without a spouse, a stand-in takes the place at every degree, and a side with no heir hands everything to the other side.
Source: Civil Code (consolidated text with amendments to 24.11.2021), arts. 495 to 501.
The reserved share and wills
A will (vasiyetname) can change only the part of the estate outside the reserved shares. The reserved share (saklı pay) is the part the law keeps for the closest heirs. A person with no children, parents or spouse can use a will over the whole estate.
Civil Code
Children keep half of their legal share, each parent a quarter, the spouse all or three quarters.
Children and their descendants: half of their legal share.
Parents: a quarter of the legal share, for each parent.
Spouse: the whole legal share when the spouse inherits beside children or parents; three quarters of it in the other cases.
Siblings and grandparents: none. The siblings’ item was repealed on 04.05.2007 (Law 5650).
Civil Code, arts. 505 and 506.
Example: a spouse and two children. The spouse’s legal share is ¼, and all of it is reserved. Each child’s legal share is ⅜, and half of it, 3/16, is reserved. That leaves ⅜ of the estate for a will. The bench draws the same case when it opens.
How the free part is worked out
- At death: the part a will can change is counted on the estate as it stood on the day of death.
- Debts first: debts, funeral costs, the costs of sealing and listing the estate, and three months’ living costs of the people who lived with the dead person and were supported by them are taken off.
- Gifts: gifts made in life without return are added back where they can be reduced.
- Reduction: an heir whose reserved share is not met can sue to cut the will’s gifts back to the free part (tenkis).
- Who can make a will: a person with discernment (ayırt etme gücü) who is at least 15.
Three ways to make a will
Tap a form.
Resmî vasiyetname (a will made before a notary, a sulh judge or another officer the law names, with two witnesses): the maker tells their wishes to the officer, who draws up the will; the maker reads it and signs; the officer dates and signs it. The officer keeps the original.
El yazılı vasiyetname (a handwritten will): written from start to end in the maker’s own hand, showing the year, month and day, and signed. It can be left, open or sealed, with a notary or a sulh judge for keeping.
Sözlü vasiyet (an oral will): only when danger of death, cut-off roads, illness or war make the other two forms impossible. The maker tells their wishes to two witnesses and asks them to have a will written in line with it.
Source: Civil Code, arts. 502, 505 to 508, 531 to 533, 537 to 539 and 560.
The certificate of inheritance
The mirasçılık belgesi (also called veraset ilamı) names the heirs and their shares. A sulh hukuk mahkemesi (the local civil court of first instance) or a noter (a notary) issues it. The tax office and the land registry both ask for it.
Court or notary
- Both may issue it: the Civil Code names the court and the notary; the notary was added on 31.03.2011 (Law 6217).
- Where the estate opens: at the dead person’s place of residence. The court there hears suits on a will’s annulment or reduction, on sharing the estate and on claims from the inheritance.
- Heirs named in a will: an heir named in a will, or a legatee, gets the certificate from the court if nobody objects within one month of being notified.
- No expiry: the invalidity of a certificate can be raised at any time, and the right to sue to annul a will stays.
A certificate from a court abroad
A certificate from a court abroad needs approval by Turkish courts (TKGM’s wording). How a paper from abroad is made ready for use in Türkiye (a sworn translation by a yeminli tercüman, an apostil (a stamp that confirms a public paper for use abroad), a power of attorney, vekâletname) is on Notary in Turkey.
What it shows, where it goes
- It shows: who the heirs are and each one’s share.
- Tax office: it goes with the inheritance tax declaration.
- Tapu office: the registration follows the shares it shows.
Source: Civil Code, arts. 576 and 598; GİB brochure no. 617 (09/2026); TKGM service standard «Mirasın İntikali»; Berlin consulate note of 25.06.2025.
Accept or refuse three months
An heir has three months to refuse the inheritance (mirasın reddi). An heir who does not refuse in time takes the estate as it is, debts included.
- Learn of the death. The three months start when a legal heir learns of the death (unless they prove they learned later that they were heirs). For an heir named in a will, they start when the will is notified to them.
- Decide within three months. After a listing of the estate for protection, the time starts when the sulh judge notifies the heirs that the listing has ended.
- Declare it to the court. The refusal goes to the sulh hukuk mahkemesi, orally or in writing, without conditions. The court enters it in its register.
- Ask for the paper. The heir may ask the court for a paper that shows the refusal.
What the three months decide
- No refusal in time: the heir takes the estate without conditions.
- Acting as an heir: taking part in estate matters beyond ordinary management, or hiding estate goods, ends the right to refuse.
- Debts: the heirs are jointly liable for the estate’s debts.
- A clearly insolvent estate: if the estate’s insolvency was clear or established at the death, it is treated as refused.
- A refusing heir’s share passes on as if that heir were not alive when the estate opened.
Source: Civil Code, arts. 599, 605 to 611 and 641.
The inheritance tax in Türkiye
The heirs file a declaration (beyanname) for the veraset ve intikal vergisi (inheritance tax) at the vergi dairesi (tax office), even when the value is under the exemption. The figures here are GİB’s for 2026 (Gelir İdaresi Başkanlığı, the revenue administration).
The people who inherit
The tax is due from those to whom property passes. It covers property in Türkiye and the property of Turkish citizens.
Where the dead person lived
The tax office of the place where the dead person lived; for a person who lived abroad, the office of their last residence in Türkiye. If the dead person lived in Ankara, İstanbul or İzmir, the declaration is taken by appointment from the defterdarlık (provincial finance directorate) site.
Filed on paper
In person or by post. Each heir files alone, or all file together and each signs. When no property passes to the heirs, no petition is needed.
When to file
The time is counted from the date of death. Pick where the death happened.
- Heirs in Türkiye
- 4 months
- Heirs abroad
- 6 months
- Heirs in Türkiye
- 6 months
- Heirs in the country of death
- 4 months
- Heirs in another foreign country
- 8 months
- After the ruling
- 1 month after the ruling is entered in the death register
| Part of the value | Rate |
|---|---|
| The first 3,000,000 TL | 1 % |
| The next 7,000,000 TL | 3 % |
| The next 15,000,000 TL | 5 % |
| The next 30,000,000 TL | 7 % |
| The part over 55,000,000 TL | 10 % |
Each child
Adopted children included: 2,907,136 TL of each share.
The spouse
2,907,136 TL of the spouse’s share.
A spouse who is the only heir
5,817,845 TL of the share that falls to the spouse.
Household goods and keepsakes
Household goods, the dead person’s personal items and items kept as family memorabilia, such as a picture, a sword or a medal.
- Declare. File the declaration at the tax office, on paper, with the papers it needs.
- Pay. Six equal instalments over three years, every May and November. Pay online (gib.gov.tr or the GİB mobile app) with cards and bank accounts, also with cards and other payment methods of banks abroad; or at bank branches, at PTT or at any tax office.
- Ask for the letter. After the declaration and the payment, the tax office issues the ilişik kesme yazısı, its letter that the tax is fully paid.
The 13 papers that go with the declaration
- The veraset ilamı (certificate of inheritance).
- An extract from the population register with the dead person’s last residence.
- The will or the inheritance contract, if there is one.
- Papers on debts and costs.
- For a business: the balance sheet, income statement or business-account summary.
- For a partnership: the trade registry gazette on its status, if any.
- A paper from the municipality showing the property-tax value.
- Copies of the registration papers of vehicles and other registered movables.
- For a member of a building co-operative: the co-operative’s letter on the dues paid.
- Papers from banks and other institutions.
- Licences for weapons and other goods.
- Papers on share certificates.
- A martyr’s certificate, if there is one.
No petition when nothing passes
When no property passes to the heirs by inheritance, no petition saying so is needed. Whenever property passes, the declaration is filed, even if its value is under the exemption.
Source: GİB brochure «Veraset ve İntikal Vergisi» (Eylül/2026, Yayın No: 617).
The title deed moves to the heirs
Land passes to the heirs at the death, but they can dispose of it only after the intikal: the registration of the heirs in the land register at the tapu müdürlüğü (land registry office). The tapu is the title deed.
Papers at the tapu office
- Certificate: the mirasçılık belgesi from a sulh hukuk court or a notary.
- Tax proof: the tax office’s paper showing the inheritance tax is paid. If it is not shown at the intikal, it has to be shown with any later transfer or charge.
- ID: the identity card or passport of the heirs or their representatives, and the power of attorney of a representative.
- Photo: for people (not for companies).
- Earthquake insurance: the compulsory policy (DASK) for buildings.
- Registration by shares. The office enters the heirs in the register in the shares the certificate shows.
- Later transfers. A transfer among the heirs, or a sale or gift to a third person, needs the tax office’s letter that the tax is fully paid (TKGM’s wording). The tapu steps for a sale are on House Prices in Turkey.
- Sharing. Heirs who want to end the shared ownership share the property.
Sharing the property
- When
- Any heir may ask at any time, unless bound to stay together.
- How
- The judge can allot whole properties to heirs and settle the value gap in money.
- Cannot be split
- A property that cannot be split without a big loss goes whole to one heir. If the heirs do not agree, it is sold and the price shared; an auction is held if an heir asks.
- The family home
- The surviving spouse can ask for the household goods and the shared home as property, set against their share.
Two kinds of shared ownership
Tap a kind.
Elbirliği mülkiyeti (joint ownership): until the estate is shared, the heirs own it together, a partnership that covers all its rights and debts. They act together over the rights of the estate. When an heir asks, the sulh judge can turn it into share ownership if no objection justifies keeping the joint ownership.
Paylı mülkiyet (share ownership): each owner holds a share of the whole property and can ask for sharing, unless bound. Sharing is in kind, or by sale and sharing of the price. If the judge orders an auction only among the co-owners, all co-owners have to agree.
Dated change · Law 7589
Law 7589, published in the Resmî Gazete (the state’s gazette where laws are published) on 31.07.2026, adds a rule: when all the owners got a property by inheritance, no third person owns a share in it, and a court orders it sold to end the co-ownership (ortaklığın giderilmesi), the first auction is held only among the owner-heirs. This method is applied once only. Bids in that first auction have to exceed 100 % of the estimated value (muhammen kıymet), plus the costs of the sale and of sharing the price.
The sentence on Law 7589 follows TBMM’s summary of the accepted text (17.07.2026) and the Ministry of Justice’s notice of the publication.
Source: Civil Code, arts. 640 to 642, 644, 651, 652, 698, 699 and 705; TKGM service standard «Mirasın İntikali»; the Berlin consulate note of 25.06.2025; Law 7589.
Questions to ask in Turkish
Each line has a Copy button that copies the Turkish line only.
Questions for the office
- Mirasbırakanın vasiyetnamesi sizde saklanıyor mu?Is the dead person’s will kept with you?
- Mirasın reddi için hangi sulh hukuk mahkemesine başvurmam gerekiyor?Which sulh hukuk court do I apply to for refusing the inheritance?
- Yurt dışındaki bir mahkemeden aldığım mirasçılık belgesinin onayı için ne yapmam gerekiyor?What do I have to do to get the certificate of a court abroad approved?
- Veraset ve intikal vergisi beyannamesini hangi vergi dairesine vermem gerekiyor?Which tax office do I file the inheritance tax declaration with?
- Veraset işlemleri için randevu almam gerekiyor mu?Do I need an appointment for the inheritance tax matters?
- Veraset ve intikal vergisini taksitle ödeyebilir miyim?Can I pay the inheritance tax in instalments?
- İlişik kesme yazısını nereden alabilirim?Where can I get the ilişik kesme yazısı, the tax office’s letter that the tax is fully paid?
- Tapuda vergi ödendiğini gösteren belge ne zaman isteniyor?When is the paper showing the tax is paid asked for at the tapu office?
Sources and limits
The Civil Code text used is the consolidated copy with amendments to 24.11.2021. The tax figures are GİB’s for 2026. Fees, court and notary costs and whether a foreign heir may keep inherited land are not covered here.
- Türk Medeni Kanunu (Law 4721, adopted 22.11.2001), consolidated text with amendments to 24.11.2021 — Ministry of Labour and Social Security (csgb.gov.tr), checked 29.10.2026
- Milletlerarası Özel Hukuk ve Usul Hukuku Hakkında Kanun (Law 5718), art. 20 — Ministry of Justice (mgm.adalet.gov.tr), checked 29.10.2026
- Veraset ve İntikal Vergisi, Eylül/2026, Yayın No: 617 — Revenue Administration (GİB), checked 29.10.2026
- TKGM service standard «Mirasın İntikali», as printed on the Fındıklı tapu müdürlüğü page — Fındıklı district governor’s site (findikli.gov.tr), checked 29.10.2026
- Tapu işlemleri hakkında bilgilendirme, 25.06.2025 — Turkish Consulate General in Berlin, information note with TKGM’s wording, checked 29.10.2026
- 12. Yargı Paketi, TBMM Genel Kurulunda kabul edildi, 17.07.2026 — Grand National Assembly (TBMM), checked 29.10.2026
- 7589 Sayılı Yargının Etkin ve Verimli İşlemesine Yönelik Bazı Kanunlarda Değişiklik Yapılmasına Dair Kanun, Resmî Gazete’de Yayımlandı — Ministry of Justice, directorate for administrative judiciary services (iyhdb.adalet.gov.tr), checked 29.10.2026
