Inheritance Title Deed Transfer and the “No Inheritance Tax Debt” Certificate in Türkiye

When a loved one passes away in Türkiye and leaves behind property or other assets, their heirs must follow several legal and tax-related steps before taking formal ownership.

One of the most crucial requirements is obtaining the “Veraset ve İntikal Vergisi Borcu Yoktur”, which means the “No Inheritance and Transfer Tax Debt Certificate.” Without this document, title deed transfer, bank access, and inheritance sharing procedures cannot be completed.

In this blog, we explain how to properly handle the inheritance title deed process, how to get the required tax clearance certificate, and why having legal support is so important, especially for foreigners or Turkish citizens living abroad.

What Is Title Deed Transfer in Inheritance?

Title deed transfer (Tapu intikali) is the official process by which a deceased person’s property is transferred to their legal heirs. This may occur through:

• Legal inheritance (by bloodline or will),

• Court decisions, or

• Donations.

The General Directorate of Land Registry and Cadastre (Tapu ve Kadastro Müdürlüğü) is the main authority handling such transfers in Türkiye. However, before proceeding with any application, all related tax obligations must be fulfilled.

What Is the “No Inheritance Tax Debt” Certificate?

The “Veraset ve İntikal Vergisi Borcu Yoktur” certificate is an official document issued by the Turkish tax authority proving that:

• All inheritance and transfer tax (veraset ve intikal vergisi) obligations have been met, and

• There are no outstanding tax debts regarding the inherited assets.

This certificate is mandatory to complete the title deed transfer process, claim bank accounts, or distribute inherited assets among heirs.

How to File the Inheritance and Transfer Tax Declaration

Before requesting the “no debt” certificate, heirs must file the Inheritance and Transfer Tax Declaration (Veraset ve İntikal Vergisi Beyannamesi).

✅ Filing Deadlines:

• If the deceased passed away in Türkiye, the declaration must be filed within 4 monthsof death.

• If the deceased passed away abroad, the deadline extends to 8 months.

Declarations can be submitted online via the Interactive Tax Office or in person at the relevant tax office.

Methods to Obtain the No Debt Certificate in 2025

There are three main methods to obtain the certificate:

a) Via the Interactive Tax Office (İnteraktif Vergi Dairesi):

1. Visit gib.gov.tr.

2. Log in to the Interactive Tax Office using your credentials.

3. Go to “Borç Durum Sorgulama” (Debt Inquiry).

4. Request the “Veraset ve İntikal Vergisi Borcu Yoktur” certificate.

b) Via e-Devlet (e-Government Portal):

1. Login at turkiye.gov.tr.

2. Search “Vergi Borcu Yoktur.”

3. Select and request the inheritance tax clearance document.

c) In Person at the Tax Office:

1. Heirs visit the local tax office.

2. Submit the inheritance tax declaration.

3. Pay any due tax.

4. Request the clearance certificate in person.

Required Documents for Inheritance and Title Transfer

To proceed with inheritance and title deed registration, the following documents are typically required:

• Inheritance Certificate (Veraset İlamı),

• ID and tax numbers of heirs,

• Property ownership documents (title deed),

• Tax declaration forms,

• Death certificate of the deceased,

• Biometric photographs (50x60 mm),

• Turkish notarized translations of foreign documents,

• Signed statements from heirs confirming their familial relationship.

Important Note: If heirs are located abroad or a third party is handling the procedure, a notarized Power of Attorney (POA) will be needed.

What Happens If the No Debt Certificate Is Not Obtained?

Without this document:

• Title deed transfers cannot be completed.

• Bank accounts of the deceased remain blocked.

• Legal division of inherited assets cannot occur.

• Utility changes, insurance claims, and municipal updates are halted.

This certificate is an indispensable part of the legal inheritance process in Türkiye.

How Long Does It Take to Obtain?

If all documents are in order and the inheritance tax has been paid, the certificate can typically be obtained within 2 to 5 working days. However, this may vary depending on:

• The number of heirs,

• The complexity of assets,

• The workload of the local tax office.

Inheritance and Transfer Tax Rates in Türkiye (2025)

In 2025, the tax rates for inheritance and gratuitous transfers are as follows:

For 2025, the inheritance (veraset) and gratuitous transfer (ivazsız) tax rates in Türkiye are applied progressively based on the value of the inherited or transferred assets. For inheritances, the first 1,700,000 TL is taxed at 1%, the next 4,000,000 TL at 3%, the following 8,700,000 TL at 5%, the next 17,000,000 TL at 7%, and any amount exceeding 31,400,000 TL is taxed at 10%. For gratuitous transfers, such as gifts or donations, the same value brackets apply, but the tax rates are higher: 10%, 15%, 20%, 25%, and 30% respectively.

Note: These rates are applied progressively.

Who Is Exempt from Inheritance Tax?

Certain individuals and organizations are exempt from inheritance and transfer tax, including:

• Local governments (municipalities, special provincial administrations),

• Public institutions and professional chambers,

• Heirs when the state becomes the inheritor,

• Inheritances under specific court rulings or legal exceptions.

Legal Support for Inheritance Transfers

At Bayraktar Attorneys, we provide full legal services throughout the inheritance and property transfer process in Türkiye. Our assistance includes:

• Drafting and submitting inheritance tax declarations,

• Requesting the no-debt certificate from tax offices or online systems,

• Coordinating with title deed offices for property transfer appointments,

• Representing foreign or overseas heirs through Power of Attorney,

• Solving disputes between heirs or with the administration.

Whether you’re in Türkiye or abroad, our multilingual team is here to guide you every step of the way.

Need Help?
If you are an heir of a deceased person who owned assets in Türkiye, contact Bayraktar Attorneys today to ensure a smooth and lawful inheritance process.