{"id":348,"date":"2026-01-05T15:46:06","date_gmt":"2026-01-05T15:46:06","guid":{"rendered":"https:\/\/www.moore.com.tr\/?p=348"},"modified":"2026-01-06T16:02:52","modified_gmt":"2026-01-06T16:02:52","slug":"the-exemption-amounts-and-tariff-for-inheritance-and-transfer-tax-to-be-applied-in-2026-have-been-announced","status":"publish","type":"post","link":"http:\/\/www.moore.com.tr\/en\/the-exemption-amounts-and-tariff-for-inheritance-and-transfer-tax-to-be-applied-in-2026-have-been-announced\/","title":{"rendered":"The exemption amounts and tariff for the Inheritance and Gift Tax to be applied in 2026 have been announced."},"content":{"rendered":"

Circular 2026 \u2013 006

Exemption amounts and tariff for the Inheritance and Gift Tax to be applied in 2026 have been announced.<\/strong>

31 Aral\u0131k 2025 tarih 33124 (5. M\u00fckerrer) say\u0131l\u0131 Resmi Gazete \u2019de yay\u0131mlanan 57 Seri No.lu Veraset ve \u0130ntikal Vergisi Kanunu Genel Tebli\u011fi ile 01.01.2026 tarihinden ge\u00e7erli olmak \u00fczere, veraset ve intikal vergisinde istisna tutarlar\u0131 ile uygulanacak tarife 2025 y\u0131l\u0131 i\u00e7in belirlenen %25,49 yeniden de\u011ferleme oran\u0131nda art\u0131r\u0131lm\u0131\u015ft\u0131r.

Accordingly, as of January 1, 2026, the exemption amounts stipulated in subparagraphs (b), (d), and (e) of Article 4 of the Inheritance and Gift Tax Law;
 <\/p>\n\n\n\n

In the inheritance shares allocated to each descendant and spouse, including adopted children 2,907,136 TL<\/strong> In the absence of offspring, the descendant's share of the inheritance 5,817,845 TRY<\/strong>),<\/p>\n\n\n\n

In cases of gratuitous transfers 66,935 TRY<\/strong>,<\/p>\n\n\n\n

In prizes won in lotteries and raffles organized on money and goods, and in games of chance defined in Law No. 5602 dated March 14, 2007, on the Regulation of Taxes, Funds, and Shares Collected from the Revenue of Games of Chance 66,935 TRY<\/strong>,<\/p>\n\n\n\n

will be taken into consideration.  

Within the scope of Article 16 of the Law, as of January 1, 2026, inheritance and transfer tax will be calculated according to the following tariff for transfers arising from inheritance or without consideration.
 <\/p>\n\n\n\n

<\/tr>
Matrah<\/strong><\/td>Tax Rate (%)<\/strong><\/td><\/tr>
In Inheritance Transfers<\/td>In Unrequited Transfers<\/td><\/tr>
First 3,000,000 TL for<\/td>1<\/td>10<\/td><\/tr>
The next for 7,000,000 TL<\/td>3<\/td>15<\/td><\/tr>
Following 15,000,000 TL<\/td>5<\/td>20<\/td><\/tr>
The next 30,000,000 TL for<\/td>7<\/td>25<\/td><\/tr>
For the portion of the base exceeding 55,000,000 TL<\/td>10<\/td>30<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n

You can access the mentioned notification via the following link.<\/p>\n\n\n\n

https:\/\/www.resmigazete.gov.tr\/eskiler\/2025\/12\/20251231M5-22.pdfSayg\u0131lar\u0131m\u0131<\/a><\/p>\n\n\n\n

\"Please<\/figure>","protected":false},"excerpt":{"rendered":"

Sirk\u00fcler 2026 – 006 2026 Y\u0131l\u0131 \u0130\u00e7in Uygulanacak Veraset ve \u0130ntikal Vergisine \u0130li\u015fkin \u0130stisna Tutarlar\u0131 ve Tarife A\u00e7\u0131klanm\u0131\u015ft\u0131r. 31 Aral\u0131k 2025 tarih 33124 (5. M\u00fckerrer) say\u0131l\u0131 Resmi Gazete \u2019de yay\u0131mlanan 57 Seri No.lu Veraset ve \u0130ntikal Vergisi Kanunu Genel Tebli\u011fi ile 01.01.2026 tarihinden ge\u00e7erli olmak \u00fczere, veraset ve intikal vergisinde istisna tutarlar\u0131 ile uygulanacak tarife 2025 y\u0131l\u0131 […]<\/p>\n","protected":false},"author":19,"featured_media":349,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[15],"tags":[],"location":[],"class_list":["post-348","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-sirkuler"],"acf":[],"yoast_head":"\n2026 Y\u0131l\u0131 \u0130\u00e7in Uygulanacak Veraset ve \u0130ntikal Vergisine \u0130li\u015fkin \u0130stisna Tutarlar\u0131 ve Tarife A\u00e7\u0131klanm\u0131\u015ft\u0131r - Moore T\u00fcrkiye<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.moore.com.tr\/en\/the-exemption-amounts-and-tariff-for-inheritance-and-transfer-tax-to-be-applied-in-2026-have-been-announced\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"2026 Y\u0131l\u0131 \u0130\u00e7in Uygulanacak Veraset ve \u0130ntikal Vergisine \u0130li\u015fkin \u0130stisna Tutarlar\u0131 ve Tarife A\u00e7\u0131klanm\u0131\u015ft\u0131r - Moore T\u00fcrkiye\" \/>\n<meta property=\"og:description\" content=\"Sirk\u00fcler 2026 – 006 2026 Y\u0131l\u0131 \u0130\u00e7in Uygulanacak Veraset ve \u0130ntikal Vergisine \u0130li\u015fkin \u0130stisna Tutarlar\u0131 ve Tarife A\u00e7\u0131klanm\u0131\u015ft\u0131r. 31 Aral\u0131k 2025 tarih 33124 (5. M\u00fckerrer) say\u0131l\u0131 Resmi Gazete \u2019de yay\u0131mlanan 57 Seri No.lu Veraset ve \u0130ntikal Vergisi Kanunu Genel Tebli\u011fi ile 01.01.2026 tarihinden ge\u00e7erli olmak \u00fczere, veraset ve intikal vergisinde istisna tutarlar\u0131 ile uygulanacak tarife 2025 y\u0131l\u0131 […]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.moore.com.tr\/en\/the-exemption-amounts-and-tariff-for-inheritance-and-transfer-tax-to-be-applied-in-2026-have-been-announced\/\" \/>\n<meta property=\"og:site_name\" content=\"Moore T\u00fcrkiye\" \/>\n<meta property=\"article:published_time\" content=\"2026-01-05T15:46:06+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2026-01-06T16:02:52+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.moore.com.tr\/wp-content\/uploads\/sites\/5\/2026\/01\/2026-yili-icin-uygulanacak-veraset-ve-intikal-vergisine-iliskin-istisna-tutarlari-ve-tarife-aciklanmistir.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"1600\" \/>\n\t<meta property=\"og:image:height\" content=\"1067\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"Moore T\u00fcrkiye\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"Moore T\u00fcrkiye\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"2 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/www.moore.com.tr\\\/2026-yili-icin-uygulanacak-veraset-ve-intikal-vergisine-iliskin-istisna-tutarlari-ve-tarife-aciklanmistir\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.moore.com.tr\\\/2026-yili-icin-uygulanacak-veraset-ve-intikal-vergisine-iliskin-istisna-tutarlari-ve-tarife-aciklanmistir\\\/\"},\"author\":{\"name\":\"Moore T\u00fcrkiye\",\"@id\":\"https:\\\/\\\/www.moore.com.tr\\\/#\\\/schema\\\/person\\\/b325e7b674231881f8bcfc8b6aa9ca2f\"},\"headline\":\"2026 Y\u0131l\u0131 \u0130\u00e7in Uygulanacak Veraset ve \u0130ntikal Vergisine \u0130li\u015fkin \u0130stisna Tutarlar\u0131 ve Tarife A\u00e7\u0131klanm\u0131\u015ft\u0131r\",\"datePublished\":\"2026-01-05T15:46:06+00:00\",\"dateModified\":\"2026-01-06T16:02:52+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/www.moore.com.tr\\\/2026-yili-icin-uygulanacak-veraset-ve-intikal-vergisine-iliskin-istisna-tutarlari-ve-tarife-aciklanmistir\\\/\"},\"wordCount\":373,\"image\":{\"@id\":\"https:\\\/\\\/www.moore.com.tr\\\/2026-yili-icin-uygulanacak-veraset-ve-intikal-vergisine-iliskin-istisna-tutarlari-ve-tarife-aciklanmistir\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/www.moore.com.tr\\\/wp-content\\\/uploads\\\/sites\\\/5\\\/2026\\\/01\\\/2026-yili-icin-uygulanacak-veraset-ve-intikal-vergisine-iliskin-istisna-tutarlari-ve-tarife-aciklanmistir.jpg\",\"articleSection\":[\"Sirk\u00fcler\"],\"inLanguage\":\"en-US\"},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/www.moore.com.tr\\\/2026-yili-icin-uygulanacak-veraset-ve-intikal-vergisine-iliskin-istisna-tutarlari-ve-tarife-aciklanmistir\\\/\",\"url\":\"https:\\\/\\\/www.moore.com.tr\\\/2026-yili-icin-uygulanacak-veraset-ve-intikal-vergisine-iliskin-istisna-tutarlari-ve-tarife-aciklanmistir\\\/\",\"name\":\"2026 Y\u0131l\u0131 \u0130\u00e7in Uygulanacak Veraset ve \u0130ntikal Vergisine \u0130li\u015fkin \u0130stisna Tutarlar\u0131 ve Tarife A\u00e7\u0131klanm\u0131\u015ft\u0131r - 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