Turkish Law in EnglishTÜRKİYE
Inheritance and Transfer Tax Law

Article 26

The Council of Ministers shall execute the provisions of this Law.

PROVISIONAL ARTICLES THAT COULD NOT BE INCORPORATED INTO PRINCIPAL LAW NO. 7338 DATED 8/6/1959:

1. Provisional article of Law No. 188 dated 15/2/1963:

Provisional Article: Transfers that occurred before the date on which this Law enters into force shall be taxed according to the former provisions.

2. Provisional article of Law No. 3482 dated 26/10/1988:

Original Turkish text

MADDE 26

Bu kanunun hükümlerini icraya İcra Vekilleri Heyeti memurdur.

8/6/1959 TARİHLİ VE 7338 SAYILI ANA KANUNA İŞLENEMEYEN GEÇİCİ MADDELER:

1. 15/2/1963 tarihli ve 188 Sayılı Kanunun geçici maddesi:

Geçici Madde – Bu kanun yürürlüğe girdiği tarihten önce vukubulan intikaller eski hükümlere göre vergilendirilir.

2. 26/10/1988 tarihli ve 3482 sayılı Kanunun geçici maddesi:

Text as of 1 October 2026 · Official source (Turkish): mevzuat.gov.tr ↗

Unofficial translation for information only. The Turkish text published in the Official Gazette is the only authoritative version. This page is not legal advice.