Türkiye taxes inheritances on a progressive scale climbing by tranche from 1% to 10% (gratuitous transfers face higher rates). Law 7582 amended Article 16 of the statute so that persons benefiting from the 20/D income exemption pay a flat 1% on inheritance transfers occurring within their exemption window — a companion benefit that can rival the income exemption for families relocating with substantial estates. It lives and dies with 20/D eligibility.
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