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30 July 2026, Thursday
The General Communiqué of the Inheritance and Transfer Tax Law No. 54, which determines the thresholds and tariffs in the Inheritance and Transfer Tax Law to be applied in 2023, has been published.
The exemption amounts in the inheritance and transfer tax will be applied as follows in 2023.
| Article No | Exemption | 2022 Exemption Amount (TRY) | 2023 Exemption Amount (TRY) |
| 4/b | Inheritance shares falling to each of the descendants, including adopted children, and the spouse from movable and immovable properties whose values are determined according to Article 10 of the Inheritance and Transfer Tax Law | 455,635 | 1,015,747 |
| 4/b | Inheritance share falling to the spouse from movable and immovable properties whose values are determined according to Article 10 of the Inheritance and Transfer Tax Law, in the absence of descendants | 911,830 | 2,032,742 |
| 4/d | In transfers occurring without consideration | 10,491 | 23,387 |
| 4/e | In prizes won in competitions and lotteries organized on money and goods | 10,491 | 23,387 |
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30 July 2026
30 July 2026
30 July 2026