The exemption amounts and tariff for the Inheritance and Gift Tax to be applied in 2026 have been announced.

Introduction

Circular 2026 – 006

Exemption amounts and tariff for the Inheritance and Gift Tax to be applied in 2026 have been announced.

31 Aralık 2025 tarih 33124 (5. Mükerrer) sayılı Resmi Gazete ’de yayımlanan 57 Seri No.lu Veraset ve İntikal Vergisi Kanunu Genel Tebliği ile 01.01.2026 tarihinden geçerli olmak üzere, veraset ve intikal vergisinde istisna tutarları ile uygulanacak tarife 2025 yılı için belirlenen %25,49 yeniden değerleme oranında artırılmıştır.

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;
 

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

In cases of gratuitous transfers 66,935 TRY,

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,

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.
 

You can access the mentioned notification via the following link.

https://www.resmigazete.gov.tr/eskiler/2025/12/20251231M5-22.pdfSaygılarımı