Calculated by the Ministry of Treasury and Finance, taking into account the 2021 revaluation rate (36.20%); in 2022, the amounts to be considered as exemption from inheritance and succession tax and tax tariff income brackets have been announced. According to this; 455,635 TRY for the inheritance shares falling on each of the sons and spouses, including the adopted children, 911,830 TRY for the inheritance shares falling on the spouse, in the absence of the inheritance, gratuitous transfers, competitions and draws organized on money and property, and in the games of chance defined in the Law No. 5602, 10,491 TRY will be evaluated as an exemption from inheritance and succession tax. These amounts have been announced with the Serial No. 53 General Communique on Inheritance and Succession Tax published in the Official Gazette dated December 21,2021. |