How to Obtain a Certificate of Inheritance (Veraset İlamı) in Türkiye: Inheritance and Transfer Tax 2026

What Is a Certificate of Inheritance (Veraset İlamı)?

A certificate of inheritance is defined as the official document regulated in Article 598 of the Turkish Civil Code No. 4721, issued upon request to those who claim to be statutory heirs, showing their status as heirs and their inheritance shares. Known in practice as “veraset ilamı”, without this document heirs as a rule cannot dispose of the deceased's bank accounts, real estate, vehicles or other assets.

A certificate of inheritance creates a presumption that is valid until proven otherwise. It is not res judicata; anyone claiming rights as an heir may challenge its validity at any time. The certificate is therefore not “conclusive proof” of heirship, but a strong official presumption that allows legal transactions to proceed.

Where Is the Certificate Obtained: Notary or Court?

As a rule, a certificate of inheritance can be obtained from two authorities: notaries and civil courts of peace. Under Article 71/A added to the Notaries Law No. 1512 by Law No. 6217, notaries are authorised to issue certificates of inheritance based on civil registry records. In simple, uncontested cases the notary route is the fastest option, producing a result on the same day.

Cases in Which a Notary Cannot Issue the Certificate

Under Article 71/B of the Notaries Law, notaries cannot issue a certificate of inheritance where the civil registry records are insufficient, where there is a foreign element, or where the certificate requires a judicial decision. In practice, an application to the civil court of peace is mandatory in the following cases:

In provinces with many foreign residents, such as Antalya, a foreign element is common; in files involving a foreign spouse or heir, the notary application is refused and the process is conducted directly before the civil court of peace. Using a certificate of inheritance issued by a foreign court in Türkiye requires a separate recognition and enforcement procedure.

Application via e-Devlet

In uncontested cases where the civil registry records are sufficient, the certificate of inheritance can also be requested electronically through the e-Devlet (e-Government) portal. Where the records are insufficient or judicial assessment is required, the system redirects the application to a notary or the court.

Competent Court

The civil court of peace has subject-matter jurisdiction to issue certificates of inheritance. Since the request is a non-contentious matter, the venue rule is flexible: the application may be filed with the court of the deceased's last domicile or with the court of the place where any of the heirs resides.

Required Documents and Procedure

For a notary application, the applicant heir's identity document is sufficient; the notary queries the heirship table directly from the Population and Citizenship Affairs registry system. For a court application, the death certificate and civil registry extract are attached to the petition; in files with a foreign element, foreign official documents must bear an apostille and be accompanied by a sworn translation.

Under Turkish law, obtaining a certificate of inheritance is not subject to any limitation period; however, since the tax return deadlines explained below start running from the date of death, the certificate should be obtained without delay. For an heir wishing to renounce the inheritance, the three-month renunciation period must also be taken into account.

Inheritance and Transfer Tax 2026: Exemptions, Rates and Deadlines

Inheritance and transfer tax is the tax levied, under the Inheritance and Transfer Tax Law No. 7338, on the transfer of assets belonging to citizens of the Republic of Türkiye and of assets located in Türkiye from one person to another by inheritance or by any gratuitous means. Obtaining a certificate of inheritance does not end the tax obligation; each heir must file a return based on the value of their share.

2026 Exemption Amounts

Exemption amounts are increased each year by the revaluation rate. With General Communiqué No. 57 on the Inheritance and Transfer Tax Law, published in Official Gazette No. 33124 (5th duplicate) of 31 December 2025, the 2026 amounts were set by an increase of 25.49%:

The exemption is applied separately to each heir's share, not to the estate as a whole. For example, where the spouse and two children are the heirs, TRY 2,907,136 of each of the three heirs' shares is outside the scope of tax; only the portion exceeding this amount is taxed.

2026 Tax Scale

Inheritance and transfer tax is calculated on a progressive scale. For transfers by inheritance the rates range from 1% to 10%; for gratuitous transfers such as donations they range from 10% to 30%:

Real estate is declared in the return at not less than its property tax value. Where a person inherits separately from both the mother's and the father's side, each transfer is assessed separately.

Filing Deadlines

Under Article 9 of the Inheritance and Transfer Tax Law, the deadline for filing the return varies depending on where the death occurred and where the taxpayer is located:

The return is filed with the tax office of the deceased's last domicile (the office competent to assess the tax); where the death occurred abroad and the taxpayer is abroad, it can also be filed through Turkish consulates. Missing the deadline creates a risk of tax loss penalties and late payment interest; for returns not filed on time the administration first grants an additional period, and a penalty is imposed if that period is also missed.

Payment of the Tax

The assessed tax is paid over three years in a total of six equal instalments, in May and November of each year. Since the ability to dispose of some of the inherited assets may remain limited until the tax is fully paid, it is important to keep to the instalment schedule.

Transfer of Real Estate at the Land Registry and Tax Clearance

The transfer of real estate registered in the deceased's name to the heirs is carried out at the land registry office after the certificate of inheritance has been obtained. During the transfer, a tax clearance letter (ilişik kesme yazısı) from the tax office, showing that there is no obstacle in terms of inheritance tax, is required. The property is first registered as joint ownership (elbirliği mülkiyeti); the heirs may then switch to shared ownership if they wish.

If the estate may be over-indebted, the right of renunciation must be exercised within three months; the conditions and consequences are explained in our guide to renouncing an inheritance. Claims that transfers made by the deceased during their lifetime were intended to deprive the heirs are the subject of a collusive transfer (muris muvazaası) action.

Annulment of the Certificate of Inheritance and the Risks of an Incorrect Certificate

If the certificate of inheritance does not reflect the true situation — for example, an heir has been omitted, shares have been miscalculated, or a will has come to light later — interested parties whose rights are affected may request through a lawsuit that the certificate be annulled and a new one issued. This action is contentious and is conducted against a defendant, under the rules of subject-matter jurisdiction.

Settled case law of the Turkish Court of Cassation

A certificate of inheritance is valid until proven otherwise, and its inaccuracy may be raised at any time; a request for annulment is examined in contentious proceedings with the participation of all heirs.

Land registry transfers and bank payments made on the basis of an incorrect certificate of inheritance give rise to disputes that can be reversed through subsequent annulment and registration actions. Building the division of the estate and the tax return on a correct certificate significantly reduces the risk of litigation at later stages.