# Inheritance And Transfer Tax Law General Communiqué 2025

### December 30, 2024 - Monday

**Official Gazette**  
Issue: 32768 (2nd Repeated)

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### COMMUNIQUÉ

**From the Ministry of Treasury and Finance (Revenue Administration):**

### INHERITANCE AND TRANSFER TAX LAW GENERAL COMMUNIQUÉ

(SERIES NO: 56)

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#### Purpose and Scope

**ARTICLE 1** – (1) The purpose of this Communiqué is to determine the exemption amounts stated in subparagraphs (b), (d), and (e) of the first paragraph of Article 4 of the Inheritance and Transfer Tax Law No. 7338 dated June 8, 1959, as well as the tax base brackets specified in Article 16 of the same law, by increasing them in line with the revaluation rate.

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#### Legal Basis

**ARTICLE 2** – (1) This Communiqué has been prepared based on the second paragraph of Article 4 and the third paragraph of Article 16 of Law No. 7338.

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#### Determination of Fixed Exemption Amounts

**ARTICLE 3** – (1) The second paragraph of Article 4 of Law No. 7338 states:

> “The exemption thresholds applicable each calendar year under subparagraphs (b), (d), and (e) shall be determined by increasing the previous year’s thresholds in line with the revaluation rate established for the relevant year under the provisions of the Tax Procedure Law. Amounts up to 1 million Turkish Lira shall not be considered during this adjustment.”

(2) The revaluation rate for 2024 has been determined by our Ministry as **43.93%** and announced through the General Communiqué on Tax Procedure Law (Series No: 574) published in the Official Gazette No. 32735 dated November 27, 2024.

(3) Accordingly, from January 1, 2025, the exemption amounts in subparagraphs (b), (d), and (e) of the first paragraph of Article 4 of Law No. 7338 are set as follows:

* **For inheritance shares accruing to descendants (including adopted children) and spouses:**
    
    * **2,316,628 TRY** for each heir (or **4,636,103 TRY** for the spouse if there are no descendants),
        
* **For gratuitous transfers:**
    
    * **53,339 TRY**,
        
* **For prizes won in competitions and lotteries, and winnings from games of chance as defined in Law No. 5602 dated March 14, 2007:**
    
    * **53,339 TRY**.
        

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#### Determination of Tax Base Brackets

**ARTICLE 4** – (1) The third paragraph of Article 16 of Law No. 7338 states:

> “The tax base brackets for the tax schedule shall be adjusted annually in line with the revaluation rate determined under the Tax Procedure Law for the previous year. Fractions not exceeding 5% of these calculated brackets shall be disregarded. …”

(2) Accordingly, from January 1, 2025, inheritance and transfer tax for inheritances and gratuitous transfers will be calculated as per the following schedule:

| **Tax Base (TRY)** | **Tax Rate (%)** | **For Inheritances (%)** | **For Gratuitous Transfers (%)** |
| --- | --- | --- | --- |
| Up to **2,400,000** | **1** | **10** |  |
| Next **5,700,000** | **3** | **15** |  |
| Next **12,000,000** | **5** | **20** |  |
| Next **24,000,000** | **7** | **25** |  |
| Over **44,100,000** | **10** | **30** |  |

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#### Enforcement

**ARTICLE 5** – (1) This Communiqué shall enter into force on January 1, 2025.

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#### Execution

**ARTICLE 6** – (1) The provisions of this Communiqué shall be executed by the Minister of Treasury and Finance.

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