Inheritance and gift tax calculator

How it is calculated

• The person who acquires the property pays the tax; each heir and each donee is a separate taxpayer (Inheritance and Gift Tax Law, Veraset ve İntikal Vergisi Kanunu, VİVK, art. 5). The progressive tariff runs on each person’s own base.
• The base is the value of the property transferred, found under the Tax Procedure Law, less the debts and expenses listed in art. 12 (arts 10 and 12). You enter that amount.
• The exemption (art. 4): a fixed amount of the inherited share of each descendant (adopted children included) and of the spouse is outside the tax; where there are no descendants, the spouse’s share has twice that amount (art. 4(b)). Gratuitous transfers have a separate amount (art. 4(d)). The amounts are revalued every year: the previous year’s amount is raised by the revaluation rate (art. 4, last paragraph) and announced in a general communiqué of the Revenue Administration (Gelir İdaresi Başkanlığı, GİB). Other heirs get no art. 4(b) exemption.
• The tariff (art. 16): each bracket of the base is taxed at its own rate, starting from the first; inheritance and gratuitous transfers have separate columns. The bracket amounts are raised each year by the revaluation rate (art. 16/3).
• A gratuitous transfer to a person from their mother, father, spouse or children (other than from an adoptee to the adopter) is taxed at half the rates of the gratuitous-transfer column (art. 16/2).
• The tax is paid in equal instalments in May and November over three years from assessment (art. 19).
• According to GİB, a return is filed for an inheritance even when the property is under the exemption; for a gratuitous transfer no return is filed for the amount under the exemption. The filing periods are in art. 9.

Example

A person dies in 2026 and each of two children inherits a share worth TL 4,400,000. The 2026 exemption for a child is TL 2,907,136, so the base is 4,400,000 − 2,907,136 = TL 1,492,864. All of it falls in the first bracket at 1%, so the tax is TL 14,928.64, and the other child pays the same. This matches the first example in GİB’s guide for heirs.

What it leaves out

• The valuation of the property (art. 10) and the deduction of debts, expenses and tax paid abroad (art. 12): work out the value after those yourself.
• Several gratuitous transfers to the same person in one year: the calculator treats one acquisition.
• The higher exemption for relatives of those killed in service (art. 4(h)), the other exemptions in art. 4 (household goods, customary gifts, bare ownership and others) and the exemptions in art. 3.
• The 1% rate for inheritances of people who benefit from the foreign-income exemption in Income Tax Law art. mükerrer 20/D (a paragraph added to art. 16 in 2026), and the 20% rate on prizes (art. 16, last paragraph).
• The power of the President to raise or lower the bracket amounts by up to half (art. 16/3); if it is used the result changes.
• 2027 and later years: their figures are added when the general communiqué is published. The calculator does not work for a year that is not in the table.