What is the Inheritance Formula in Turkey? 2026

What is the Inheritance Formula in Turkey? 2026 (Inheritance Laws, Distribution Formula, Estate Rules and Inheritance Tax – 2026 Guide).

In Turkey, inheritance refers to the transfer of a deceased person’s assets to their legal heirs. According to the Turkish Civil Code, inheritance covers not only property and money but also the debts and legal obligations of the deceased. Therefore, when the estate is distributed, both inheritance shares and responsibilities must be carefully evaluated.

So, what is the inheritance formula in Turkey, how are shares calculated, what rules apply to inherited assets, and how much is the inheritance tax? Here is a clear and updated explanation for 2026.

1. Inheritance Laws in Turkey

Inheritance rules are regulated by the Turkish Civil Code No. 4721, Articles 495–682. This law defines who the heirs are, their legal shares, and how wills or reserved portions are handled.

Turkish inheritance law is based on two main principles: Legal succession (intestate inheritance): If there is no valid will, the inheritance is distributed according to the law.

Testamentary succession: If the deceased left a will or inheritance agreement, the assets are distributed according to those instructions — provided legal limits are respected.

Certain family members have reserved portions that cannot be eliminated even by a will.

2. What Is the Inheritance Formula in Turkey?

Under Turkish law, inheritance is distributed based on family lineage.

The estate is divided among the spouse and blood relatives according to specific percentages.

The Three-Tier System (Order of Succession)

a) First Order – Children and Descendants: If there are children, the inheritance is shared between the spouse and the children. The spouse receives one-fourth (¼) of the estate.

The remaining three-fourths (¾) are divided equally among the children. If a child has predeceased the parent, that child’s descendants (grandchildren) inherit in their place.

b) Second Order – Parents and Their Descendants: If there are no children, the inheritance passes to the parents. If the spouse is alive, half (½) goes to the spouse and half (½) to the parents.

c) Third Order – Grandparents and Their Descendants: If there are no children or parents, grandparents, uncles, aunts, and cousins inherit.

The spouse receives three-fourths (¾), and the remaining one-fourth (¼) goes to this group.

d) No Heirs: If there are no legal heirs at all, the entire estate passes to the State.

3. Inheritance Shares (The Formula)

Spouse + children 25 % 75 % (equally divided)

Spouse + parents 50 % – 50 % –

Spouse + siblings 75 % – 25 % –

Only spouse 100 % – – –

No heirs – – – 100 %

Court of Cassation (2nd Civil Chamber), Decision No. 2024/2785 E., 2025/1183 K.: “Inheritance shares are determined according to Articles 499 et seq. of the Turkish Civil Code. The spouse, children, and parents are heirs within the same order of succession.”

4. Rules on Inherited Assets

Inheritance in Turkey is not limited to real estate. All of the following are considered part of the estate:

Real property (houses, land, workplaces), Movable property (vehicles, jewelry, artworks), Bank accounts and securities, Company shares, Receivables and debts owed to the deceased, Insurance compensation, Intellectual and industrial property rights.

At the same time, the debts of the deceased also transfer to the heirs. For this reason, heirs may either accept or reject the inheritance (Article 605 of the Turkish Civil Code).

5. Reserved Portion (Protected Share)

Certain heirs cannot be completely disinherited; they are called reserved heirs.

These include:

The descendants (children and grandchildren), The spouse, The parents (in specific cases).

Reserved share percentages are: Children: ½ of their legal share, Parents: ¼ of their legal share, Spouse: the entire legal share is protected.

If a will violates these rights, heirs can file a reduction lawsuit (tenkis action) to restore their reserved portion.

6. Inheritance and Estate Tax in Turkey

Inheritance and gifts are subject to the Inheritance and Gift Tax Law.

For 2026, the tax rates are determined by the value of the inherited estate:

Estate Value (TRY) Tax Rate

Up to 1,100,000 TRY 1 %

1,100,001 – 2,600,000 TRY 3 %

2,600,001 – 6,500,000 TRY 5 %

6,500,001 – 13,000,000 TRY 7 %

Above 13,000,000 TRY 10 %

Spouses and children benefit from certain exemptions. The inheritance declaration must be submitted within 4 months from the date of death for residents in Turkey, and within 6 months for heirs living abroad.

7. What is the Inheritance Formula in Turkey?

The Turkish Inheritance Formula Is Based on Fairness. Turkish inheritance law aims to maintain family balance and ensure a fair distribution of assets. The inheritance formula guarantees that spouses, children, parents, and grandchildren receive their rightful portions, while also preserving the rights of reserved heirs.

Because inheritance procedures can be complex — especially when real estate or company shares are involved — obtaining advice from a lawyer specialized in inheritance law is highly recommended. What is the Inheritance Formula in Turkey?