Turkish law provides three ways of leaving property to heirs, open to citizens and foreigners alike. Without a will, the estate is distributed according to the rules set by law, which in most cases means more difficulty for the family. A document drawn up in advance spares the relatives lengthy and expensive court proceedings.
Here is what owners of property in Turkey, foreign owners in particular, need to know.
Content:
- The key point for a foreigner: whose law applies
- How to make a will in Turkey
- When a will can be declared invalid
- Who inherits by law: order and shares
- The reserved share in figures
- What the heirs do after the owner’s death
- Inheritance tax
- Popular questions
The key point for a foreigner: whose law applies
This is where to start. Turkish private international law splits the estate in two.
- Immovable property located in Turkey is inherited under Turkish law — regardless of the owner’s nationality and of where they lived or died;
- movable property is inherited under the national law of the deceased.
The practical conclusion: a will made abroad is not cancelled by Turkish law, but neither does it displace the Turkish rules on reserved shares. That is why an owner of property in Turkey is better off making a separate will in Turkish form rather than relying on a document drawn up at home.
What evidences ownership, and why the type of deed matters to the heirs, is set out in our article on the TAPU.
How to make a will in Turkey
There are three recognised forms.
A formal will. The most reliable and the most common: drawn up in writing and certified by a notary in the presence of two witnesses. The testator states their intentions to the notary, who prepares the text and keeps it on file, and the testator signs in front of the same two witnesses. Spouses, parents, children and anyone named in the will cannot serve as witnesses. A will can also be made abroad, through a Turkish consulate.
A handwritten will. Only the testator may write it, entirely by hand, and it must state the place, the day, the month and the year, and carry a signature. Anything typed on a computer or a typewriter is invalid. It may be written in a foreign language, and it is deposited with a court or a notary.
An oral will. Used only in an emergency, where the testator has no other means and death is imminent. Two disinterested people, again not named in the will, record the testator’s wishes, sign and deliver the record to the magistrate’s court.
If the testator does not speak Turkish, a sworn interpreter is required for a notarial will, and signs it along with the witnesses. A will can be revoked or rewritten at any time — the latest one prevails.
When a will can be declared invalid
- The testator lacked legal capacity at the time;
- the testator was under duress;
- the required formalities were not observed.
An important detail: invalidity is not automatic. A will is challenged in court, and an interested heir must bring the claim within the statutory period. Until then the document stands.
A testator must be at least 15 years old and of full legal capacity. Failing that, the will is void.
Who inherits by law: order and shares
Without a will the estate passes by classes of heirs. The surviving spouse always inherits, but the size of the share depends on who else is inheriting.
| Who inherits alongside the spouse | Spouse’s share | The others’ share |
|---|---|---|
| Children and other descendants | 1/4 | 3/4 |
| The deceased’s parents and their descendants | 1/2 | 1/2 |
| Grandparents and their descendants | 3/4 | 1/4 |
| None of the above | The whole estate | — |
Within a class the heirs share equally. Brothers and sisters inherit only in the second class, that is, if the deceased’s parents are no longer living.
The reserved share in figures
The reserved share is the portion of the legal share that a will cannot take away. It is worked out in two steps: establish the legal share, then apply the set proportion to it.
| Heir | Reserved share |
|---|---|
| Children and other descendants | Half of the legal share |
| Each parent | A quarter of the legal share |
| Spouse inheriting with children or parents | The whole legal share |
| Spouse in other cases | Three quarters of the legal share |
An example. The deceased leaves a spouse and two children and wills the apartment to a third party. The spouse’s legal share is a quarter and each child’s is three eighths. The spouse’s reserved share is that whole quarter, and each child’s is half of their share, three sixteenths. Only what remains above those amounts can be disposed of freely.
Brothers and sisters have no reserved share: it was abolished in 2007.
What the heirs do after the owner’s death
- Obtain the certificate of inheritance, the veraset ilamı. A notary issues it, or a court where there is a foreign element or a dispute;
- have foreign documents — the death certificate, proof of relationship — translated by a sworn translator and apostilled;
- file the tax return and pay the inheritance tax;
- transfer the TAPU at the land registry on the strength of the certificate and proof of payment;
- until the transfer the property cannot be sold, while utility bills and the aidat keep accruing.
An inheritance may also be refused: the law allows three months to renounce it, which is worth doing if the debts exceed the value of the estate. Renunciation goes through the court.
Inheritance tax
Turkey does levy inheritance and gift tax, but it is markedly lower than in Europe and works on a progressive scale.
- The rate on inheritance runs from 1 to 10% depending on the value of the share; on gifts it is higher, from 10 to 30%;
- in 2026 the share of each child and of the spouse is exempt up to 2,907,136 TL, about 60,000 $;
- where there are no children, the spouse’s share is exempt up to 5,817,845 TL, around 120,000 $;
- the tax is paid in instalments over three years, twice a year;
- the return is filed within four months, and longer where the heirs are abroad.
For scale: with an average apartment in the country worth about 108,000 $ and an estate passing to a spouse and a child, the tax touches only the amount above the exemption rather than the whole value.
“The commonest mistake foreign owners make is assuming a will made at home is enough. Turkish law will still apply to the Turkish apartment, reserved shares included, and a will that conflicts with them will be challenged,” an inheritance lawyer says.
Popular questions
Does a foreign will apply to an apartment in Turkey?
Property in Turkey is inherited under Turkish law whatever the owner’s nationality. A foreign will does not displace the Turkish rules on reserved shares, so a separate document in local form is safer.
Can children or a spouse be disinherited?
Not entirely. They hold a reserved share: half of the legal share for children, and the whole legal share for a spouse inheriting alongside children or parents.
What tax do heirs pay?
From 1 to 10% depending on the value of the share. In 2026 each child’s and the spouse’s share is exempt up to 2,907,136 TL, about 60,000 $.
From what age can a will be made?
From 15, provided the testator has full legal capacity.
Does the will have to be in Turkish?
No. A handwritten will may be in any language. A notarial will requires a sworn interpreter if the testator does not speak Turkish.