Wills and Inheritance in Turkey for Foreign Property Owners (2026)

Wills and Inheritance in Turkey for Foreign Property Owners (2026)

Last updated: October 2026

Short answer: Real estate in Turkey is inherited under Turkish law, whatever the owner's nationality. A will can decide who receives it, but only within the reserved shares that Turkish law gives to children, parents and the spouse. The safest option for a foreigner is an official will made before a Turkish notary. In 2026 each child and the spouse can inherit 2,907,136 TL free of inheritance tax.

If you own property in Turkey, Turkish law decides much of what happens to it after you die, whatever your nationality and whatever your will at home says. A little planning now can save your family months of court procedure later.

Which law applies to a foreigner's estate?

Under Turkey's private international law (Law No. 5718, Article 20):

• Real estate located in Turkey is inherited under Turkish law, whatever the owner's nationality.
• Movable assets such as bank accounts, cars and shares are generally inherited under the law of the deceased's nationality.

In practice your apartment in Istanbul follows the Turkish Civil Code, even if the rest of your estate follows the law of your own country.

Who inherits without a will

If there is no will, the Turkish Civil Code (Article 499) gives the surviving spouse:

The rest is shared among the other heirs in that group. Children share equally, whatever their gender.

Reserved shares: what a will cannot take away

A will can change who receives what, but only within limits. Certain heirs have a reserved share (saklı pay) that a will cannot remove (Turkish Civil Code, Article 506):

• Children and grandchildren: half of their legal share
• Each parent: a quarter of their legal share
• Spouse: the whole legal share when inheriting with children or parents; three quarters otherwise
• Siblings: no reserved share

If a will goes below these limits, the affected heir can ask the court to reduce it.

How to make a valid will in Turkey

Turkish law recognises three forms:

1. Official will (resmi vasiyetname): made before a notary with two witnesses. This is the safest choice for foreigners: the notary arranges a sworn translator and the will is recorded.
2. Handwritten will (el yazılı vasiyetname): written entirely in your own hand, dated and signed. Simple, but easier to challenge or lose.
3. Oral will: only in extraordinary situations, such as imminent danger of death.

A will made in your home country can also be recognised in Turkey if it meets the legal requirements; it needs an apostille and a sworn Turkish translation. Many of our clients make a separate Turkish will covering only their Turkish property, which keeps the process simple for their heirs.

What your heirs will need to do

1. Certificate of inheritance (mirasçılık belgesi): the document that names the heirs and their shares. When a foreigner is involved it is usually issued by the civil court of peace (Sulh Hukuk Mahkemesi), not by a notary.
2. Inheritance tax return: filed with the tax office, generally within 4 to 6 months of the death, depending on where the death occurred and where the heirs live.
3. Title deed transfer: with the certificate and the tax clearance, the Land Registry transfers the property to the heirs.

Inheritance tax in 2026

Each child and the spouse can each receive 2,907,136 TL tax-free. If there are no children, the spouse's exemption is 5,817,845 TL. Above that, the tax on inheritance is progressive:

A foreign heir can inherit Turkish property, but restrictions apply in military and security zones, so the title should be checked.

Our practical advice

• Make an official will at a notary in Turkey covering your Turkish property.
• Keep copies of your title deed, will and passport where your family can find them.
• If you have children from more than one marriage, or heirs in several countries, get advice from a lawyer in Turkey and in your home country.

Frequently asked questions

Does my home country's law apply to my property in Turkey?

Not for real estate. Property located in Turkey is inherited under Turkish law. Your home country's law may apply to your movable assets.

Can I leave my Turkish property to anyone I want?

Only the part above the reserved shares. Children, parents and the spouse have reserved shares that a will cannot remove; siblings do not.

Is a will made abroad valid in Turkey?

It can be recognised if it meets the legal requirements, with an apostille and a sworn Turkish translation. A separate official will at a Turkish notary is simpler for your heirs.

How much inheritance tax will my children pay in Turkey?

In 2026 each child and the spouse can receive 2,907,136 TL tax-free. Above that the rate starts at 1% and rises to 10% for the part above 55 million TL.

Can foreigners inherit property in Turkey?

Yes. Foreign heirs can inherit, subject to the restrictions that apply to military and security zones.

Sources: Turkish Civil Code No. 4721 (Articles 499 and 506); Law No. 5718 on International Private and Procedural Law (Article 20); Inheritance and Transfer Tax General Communiqué No. 57, Official Gazette of 31 December 2025. This article is general information, not legal advice. Inheritance rules and tax amounts change; confirm your case with a licensed lawyer.

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