The duty arises at the next step, not at registration. If the heirs then partition the property among themselves, Tariff (4) item I/3-a charges 2.277% of the registered (municipal tax) value; if one heir sells a share to another, item I/20-a charges 2% from the transferor and 2% from the transferee. The tool below prices all three scenarios on the 2026 tariffs. For the underlying estate work, speak to our inheritance team.
What a foreign heir actually pays in 2026
There is no single figure. Three separate charges sit behind the question, they rest on different statutes, they are paid to different offices, and they do not all arise on every transfer.
| Charge | On registration alone | Legal basis |
|---|---|---|
| Title deed duty (tapu harcı) | Not charged | Act No. 492 arts. 57 and 60 — no succession item in Tariff (4) |
| Land registry service charge | Charged — one transaction fee | Act No. 6083, Tariff Schedule (I), row 1.15 («…intikal…») |
| Inheritance and transfer tax | Charged — separate return to the tax office | Inheritance and Transfer Tax Act No. 7338 |
| Partition duty (if heirs divide the property) | Only on partition | Tariff (4) I/3-a — 2.277% |
| Sale duty (if a share is transferred for value) | Only on a transfer for value | Tariff (4) I/20-a — 2% from each side |
When a Turkish land registry quotes an «intikal fee», it is almost always the second row: the service charge collected at the counter. It is confused with duty because both are paid at the same desk.
Why no duty on registration, but duty on partition
Article 57 of Act No. 492 is a closed list: «Of land registry and cadastre transactions, those written in Tariff (4) attached to this Act are subject to land registry and cadastre duty.» Articles 60 and 64 repeat that the duty is levied only on the transactions and at the rates set out in that tariff. A transaction the tariff does not name is not dutiable.
Succession transfer is not named. Item I/3-b goes further: it sets a 1.138% duty for revocation of gifts and execution of wills, but expressly qualifies it as applying «provided it is not charged on transfer by succession». The legislature deliberately left succession outside the duty regime, because the same transfer of wealth is already taxed under Act No. 7338.
Duty appears once the heirs end the joint ownership. Item I/3-a charges 2.277% of the registered value on the partition of estate real property among statutory and appointed heirs, whether in kind or by subdivision. That item covers only shares acquired by inheritance: where one heir has bought another's share, the partition of that bought portion falls under item I/6-c (0.455%) instead.
Which value the duty is calculated on
The base is not the market price and not a valuation report. It is the registered value, which Article 63/1 of Act No. 492 defines as the tax value determined under Article 29 of the Real Estate Tax Act No. 1319 — in practice, the figure on the municipality's property tax value certificate, usually well below market value.
- On partition (I/3-a) the base is the registered value itself.
- On a transfer for value (I/20-a — one heir buying out another) Article 63/2 sets the base as the declared transfer price, which may not be lower than the property tax value. If the declared price is later found not to reflect reality, the duty on the difference is assessed additionally or ex officio, with a tax loss penalty applied at one times the amount (Article 63/3).
Fractions of the base up to 10 TRY are disregarded (Article 63/4).
How the 2026 land registry service charge is calculated
The service charge is neither a tax nor a duty; it is the Land Registry and Cadastre Directorate's own fee, governed by Article 8 of Act No. 6083 and the Tariff Schedule (I) annexed to it. The schedule states the formula:
Transaction fee = regional coefficient (YK) × indicator (gösterge).
- Indicator (2026): 2,227.00 TRY. Under Article 8/3, the indicator is increased at the start of each calendar year by the previous year's revaluation rate. That rate for 2025 was set at 25.49%, applied to the 1,774.50 TRY indicator in force from 1 May 2025.
- Additional indicator (2026): 307.00 TRY — charged for each extra property included in the same application.
- The regional coefficient is set by the Ministry between 0.30 and 3.00, taking into account each district's geography, economy, population, development level, transaction volume and property values. The same indicator therefore produces very different amounts in a central Istanbul district and a small rural one. Confirm your district's coefficient with the land registry.
- VAT is included in the tariff amounts.
How many fees are charged depends on the transaction. Succession transfer appears in row 1.15 of the schedule and attracts one transaction fee. Partition sits in row 1.4: one transaction fee plus an additional fee for each extra property.
Foreign heirs: the extra charge that does not apply
Row 1.11 of Tariff Schedule (I) adds a fixed service charge, per property or per independent unit, to land registry transactions involving foreigners that create an obligation to transfer. The trigger is not foreign nationality on its own; it is that the transaction creates a transfer obligation.
Succession is not such a transaction. An heir acquires ownership on death, before registration; the entry in the land register records an acquisition that has already happened. Row 1.11 therefore does not bite on registration. It does apply when the heir later sells the property, and the current fixed amount is in that year's tariff schedule.
For a foreign heir the real obstacle is documentary, not financial: where the certificate of inheritance must be obtained, and the apostille and sworn translation of foreign death and civil registry records. Our guide for foreign heirs covers that sequence, and inheriting Turkish real estate as a foreigner covers the registry side.
From certificate of inheritance to the land register
- Certificate of inheritance. This establishes the estate and the circle of heirs. Where the deceased or any heir is a foreign national, the certificate comes from the Civil Court of Peace rather than a notary.
- Inheritance and transfer tax return. Article 9/1 of Act No. 7338 sets the deadlines: death in Türkiye with the taxpayers in Türkiye — 4 months; death in Türkiye with the taxpayers abroad — 6 months; death abroad with the taxpayers in the deceased's country — 4 months; in Türkiye — 6 months; in a different foreign country — 8 months. In a declaration of absence, 1 month from the entry of the decision in the death register.
- Registration (intikal). Under Article 19/2 of Act No. 7338, registration of inherited property proceeds without waiting for the tax to be assessed; the registry reports it to the tax office within 15 days. You do not have to pay the tax first in order to register.
- Sale or mortgage. Here the rule reverses. Until the inheritance and transfer tax attributable to that property is paid in full, it cannot be transferred and no right in rem can be created over it. Registry officials may not complete a transfer without a tax clearance certificate; if they do, they are jointly and severally liable for the tax with the taxpayer.
- Partition or share transfer. This is the step at which partition duty or sale duty arises.
The tax itself need not be paid up front: it is payable over three years from assessment, in two equal instalments each May and November (Article 19/1). Use the inheritance tax calculator for that figure.
Frequently asked questions
What will I pay at the Turkish land registry to inherit a property in 2026?
If you are only registering the inheritance, you pay no title deed duty. The single land registry charge is the service fee: your district's regional coefficient multiplied by the 2026 indicator of 2,227.00 TRY (Tariff Schedule (I) to Act No. 6083). Because the coefficient is set between 0.30 and 3.00, the amount differs sharply between districts. Inheritance and transfer tax is a separate charge, paid to the tax office.
Is there really no title deed duty on inherited property?
There is none on the registration itself. Article 57 of Act No. 492 limits the duty to transactions written in Tariff (4), and succession transfer is not among them. Item I/3-b confirms the point from the other direction: the 1.138% duty it sets is expressly stated to apply «provided it is not charged on transfer by succession». Duty arises on the partition or sale that may follow.
What does it cost if the heirs divide the property between them?
Item I/3-a of Tariff (4) charges 2.277% of the registered value on the partition of estate real property among statutory and appointed heirs, in kind or by subdivision. The base is the municipal property tax value (Article 63/1). Where part of the property was acquired not by inheritance but by buying out another heir, that portion is charged under item I/6-c at 0.455%.
One heir wants to buy out the others. What duty applies?
That is no longer a succession transfer but a transfer for value. Under item I/20-a the duty is 2% from the transferor and 2% from the transferee, calculated on the declared transfer price, which may not be lower than the property tax value. If the declared price is later found not to reflect reality, duty on the difference is assessed with a tax loss penalty at one times the amount.
Do I have to pay the inheritance tax before registering the property?
No. Article 19/2 of Act No. 7338 provides that registration of inherited property proceeds without waiting for the tax to be assessed, with the registry notifying the tax office within 15 days. The position reverses if you want to sell: the tax attributable to that property must be paid in full, and registry officials cannot complete a transfer without a tax clearance certificate.
Is there a deadline for registering inherited property in Türkiye?
No statutory cut-off applies to the registration itself — heirs acquire ownership on death and can register later. The deadlines sit on the tax side: the inheritance and transfer tax return is due within 4, 6 or 8 months under Article 9 of Act No. 7338, depending on where the death occurred and where the heirs are. In practice, delaying registration delays any sale, because the property must be registered in your name first.
Will I pay a foreigner surcharge at the land registry?
Not on the inheritance registration. The fixed surcharge in row 1.11 of Tariff Schedule (I) applies to land registry transactions involving foreigners that create an obligation to transfer, and succession does not. It becomes relevant when you later sell. The genuine difference for a foreign heir is procedural: the certificate of inheritance must come from a court, and foreign documents need apostille and sworn translation.
How accurate is this estimate?
It is an estimate. The duty rates and the service charge formula are taken from the statutes, but two inputs are specific to you: the property's current municipal tax value and your district's regional coefficient. Confirm both with the municipality and the land registry. The tool does not calculate inheritance and transfer tax — use the separate calculator for that.
