Inheritance Law in Turkey: Property Rules for Foreigners

You own a holiday home in Antalya and wonder what your family would actually have to do. For real estate in Turkey, Turkish law applies (Law No. 5718, Art. 20/1) (5718 sayılı Milletlerarası Özel Hukuk ve Usul Hukuku Hakkında Kanun…). In general, your heirs will deal with Turkish courts, the title deed office (the state office that keeps the property register) and the tax office.

This guide explains which law applies, what heirs must do and by when, and how inheritance tax works. It is a general starting point, not advice on any individual case.

Important note: This article reflects the rules in force on its publication date. Rules and amounts can change. Please ask a licensed Turkish lawyer to confirm how they apply to your own case.

In this article

• Why are more foreign owners in Antalya asking about inheritance now?
• Does my own country’s law or Turkish law decide what happens to my property in Turkey?
• What do heirs have to do, step by step?
• What does the liquidation rule in the Land Registry Law say?
• How does inheritance tax work in 2026?
• What can an owner prepare today?
• Who can help you talk through the property side?
• Conclusion

Why are more foreign owners in Antalya asking about inheritance now?

A DHA news report of 13 Oct 2025 states that 59,549 of the 341,195 homes sold in Antalya since 2021 went to foreign buyers, about 1 in 6, with data running to September 2025 (Antalya’da son 5 yılda satılan her 6 konuttan 1’ini yabancı aldı). This comes from one outlet, so read it as that report’s account.

For context, foreign sales of homes in Antalya were 21,860 in 2022, 8,223 in 2024 and 4,380 in 2025 up to the end of September. We share these figures only to show the scale of earlier buying, not to point to any trend.

The following is our own reading, not something the figures state. Many owners who bought earlier may now be moving from “how do I buy?” to “what happens afterwards?”. The questions that tend to follow concern title security, what the family would face, tax, and managing a home from abroad. This article covers the law, the steps and the tax. The practical side comes up near the end.

Does my own country’s law or Turkish law decide what happens to my property in Turkey?

Start with the rule itself. Succession generally follows the national law of the person who has died. 20/1). Commentary in secondary legal publications repeats the same Article 20 rule (Yabancı Unsurlu Miras, Yurt Dışındaki Taşınmazlar ve Yabancıların…).

The same article contains further provisions. An estate in Turkey that has no heirs passes to the State (Art. 20/3). Dispositions made after death, such as wills, that follow the deceased’s national law are also valid (Art. 20/4). We quote the text only. We do not say whether any particular will works.

Many readers then ask whether they need a Turkish will. This article and its sources do not settle that question. Put it to a licensed Turkish lawyer, together with a copy of any will you already hold.

According to a single secondary source, the reciprocity requirement for foreigners acquiring property by inheritance was lifted in 2012 (Yabancıların Miras ve Taşınmaz İntikali). Please ask a lawyer to confirm what that means for your case.

What do heirs have to do, step by step?

Step 1: the heirship certificate. This document proves who the heirs are. You can obtain it from the civil court of peace (the local first-instance court) or from a notary (GİB Veraset ve İntikal Vergisi Broşürü Eylül 2026 — beyan süreleri).

Step 2: foreign certificates. According to an IBA article, a certificate issued by a foreign court must first be recognised by a Turkish court before it is used at the land registry. We give no procedure, fees or timing here, because those details were not confirmed.

Step 3: which court. Inheritance cases are heard at the court of the deceased’s last residence in Turkey. If there was no last residence in Turkey, the case is heard where the estate’s assets are located (Law No. 5718, Art. 43).

Step 4: registration. The inheritance is registered at the title deed office. If no inheritance transfer has been entered in the land register within two years of the date of death, the office may apply to court for an heirship certificate to be issued and records the property as joint ownership (2644 sayılı Tapu Kanunu Ek md. 1 — mevzuat.gov.tr).

If heirs later decide to sell, the sale and transfer are made at the title deed office by official deed, not at a notary.

A short checklist for heirs:

• Obtain the heirship certificate from the civil court of peace or a notary.
• Check whether any foreign certificate needs recognition by a Turkish court first.
• Identify the competent court based on the last residence or the location of the assets.
• Register the transfer at the title deed office.

What does the liquidation rule in the Land Registry Law say?

The rule sits in the last paragraph of Art. 35 of Land Registry Law No. 2644. Property inherited outside the limits of Art. 35/1 is liquidated and converted into its value if the owner does not liquidate it within a period of up to one year set by the Ministry of Finance. The limits in Art. 35/1 are the nationality set by the President, 10% of the district area, and 30 hectares per person. The proceeds are paid to the rightful owner.

That is all the text says, and we add nothing to it. We do not say who is or is not affected, and we make no statement about any nationality.

The same IBA article adds that liquidation does not cancel heirship. Treat that as a commentator’s summary, not as the statute itself. Please confirm with a licensed Turkish lawyer how the rule applies to your own situation.

How does inheritance tax work in 2026?

Assets in Turkey that pass by inheritance are subject to inheritance tax. The tax authority’s September 2026 brochure sets the 2026 exemption at 2,907,136 TL for each child’s and each spouse’s share, and 5,817,845 TL where the spouse is the sole heir. The 2026 figures were announced in the Official Gazette of 31 Dec 2025. Amounts are set for a given year and may change. We do not convert them into other currencies.

A return is filed even when a share falls below the exemption. A low-value inheritance therefore does not remove the duty to file.

The 2026 tariff is applied in bands, as follows.

• 1% on the first 3,000,000 TL.
• 3% on the next 7,000,000 TL.
• 5% on the next 15,000,000 TL.
• 7% on the next 30,000,000 TL.
• 10% on the part of the tax base above 55,000,000 TL.

Tax is paid from assessment in 6 equal instalments over 3 years, in May and November.

The filing window depends on where the death occurred and where the taxpayer is:

Place of death	Where the taxpayer is	Filing window
Turkey	In Turkey	4 months
Turkey	Abroad	6 months
Abroad	In Turkey	6 months
Abroad	In the deceased’s country	4 months
Abroad	In another foreign country	8 months

For the wider tax picture, see our related article, Tax advantages and legal regulations.

What can an owner prepare today?

Papers. Keep one folder with the title deed, your tax details, any will, and a contact list of family members. Add a short list of the offices your heirs will meet: the title deed office, the courts and the tax office.

People and plan. Name a licensed Turkish lawyer in advance. Agree a plan for managing the home from abroad. If you let the home, note that renting homes to users for up to 100 days needs permission from the Ministry of Culture and Tourism (7464 sayılı Kanun Resmî Gazete 2/11/2023, sayı 32357). Our guide for foreign investors on working with a real estate lawyer in Turkey covers the wider legal picture. For more detail on this topic, see our article Turkey Real Estate Investment Strategy.

Context on ownership limits. Limits on foreign ownership exist, and we mention them for background only. The total area a foreign individual holds is capped at 10% of a district’s privately owned area and at 30 hectares per person, and the President may raise the per-person figure to as much as 60 hectares. Foreigners cannot acquire real estate in second-degree military prohibited zones, and the President may decide on further areas near such zones or for other strategic reasons (2565 sayılı Askeri Yasak Bölgeler ve Güvenlik Bölgeleri Kanunu).

This is not a ruling on any nationality.

Treaties. Bilateral agreements between Turkey and other countries may apply in addition to the rules above. We name and describe no treaty, so please raise this with your lawyer.

Who can help you talk through the property side?

Roles matter here. Legal questions belong with a licensed Turkish lawyer.

Win Win Real Estate Club can be a starting point for the property side: Antalya property and the practical side of owning a home from abroad. Owning a home in Antalya is simpler when your family knows the next steps. If you would like to talk through your situation and be pointed towards the right professional advice, contact Win Win.

Conclusion

A few points are worth keeping in mind. Turkish law governs real estate in Turkey. Heirs follow a clear sequence of steps and deadlines. The tax rules require a return even when a share is below the exemption.

Rules and amounts can change, so a licensed Turkish lawyer should confirm your own case. Gathering your papers now is a calm, practical way to make things easier for your family later.

Frequently Asked Questions

Which law applies to a foreigner’s real estate in Turkey after death?

Under the rules in force at the article’s publication date, succession generally follows the deceased’s national law, but Turkish law applies to real estate located in Turkey. Because the details of each family situation differ, confirm the current position with a licensed expert.

Which court hears an inheritance dispute over a property in Turkey?

Under the rules in force at the article’s publication date, the case goes to the court of the deceased’s last residence in Turkey. If the last residence was outside Turkey, the court where the estate’s assets are located hears it.

What happens if heirs do not register the inheritance at the land registry?

Under the rules in force at the article’s publication date, if no inheritance transfer has been recorded within two years of the date of death, the title deed office may apply to court for an heirship certificate and registers the property as joint ownership. A review of the title deed record is recommended for families who are unsure whether registration was completed.

Is inheritance tax payable on a property inherited in Turkey, and can it be paid in instalments?

Yes, assets located in Turkey that pass by inheritance are subject to inheritance tax, and a return is filed even when the share falls below the exemption. Under the 2026 tariff, as of the article’s publication date, the tax can be spread over three years in six equal payments, due in May and November.

Where do heirs sell an inherited property in Turkey?

Under the rules in force at the article’s publication date, a sale or transfer of real estate is made at the title deed office by official deed. A notary can draw up only a promise-to-sell contract, not the sale itself.