Inheritance and Transfer Tax Law

Article 5

The taxpayer of the Inheritance and Transfer Tax is the person who acquires property by way of inheritance or gratuitously.

Place of assessment:

Original Turkish text

MADDE 5

Veraset ve İntikal Vergisinin mükellefi, veraset tarikiyle veya ivazsız bir tarzda mal iktisabeden şahıstır.

Teklif mahalli:

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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.