Number: 134

Date: 31/12/2022

Title:

The amounts to be considered as exemption from inheritance and succession tax in 2023 and the tax tariff have been announced.


The amounts calculated by the Ministry of Treasury and Finance, taking into account the revaluation rate of 2022 (122.93%) and to be exempted from inheritance and succession tax in 2023, and tax tariff income segments have been announced.

Accordingly; 1,015,747 TRY for the inheritance shares falling on each of the sons and spouses, including the adopted children, 2,032,742 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, 23,387 TRY will be evaluated as an exemption from inheritance and succession tax.

These amounts were announced with the Serial No 54 Inheritance and Transfer Tax General Communiqué published in the 2nd repeated Official Gazette dated 30 December 2022.


Our explanations provided above include general information on the issue. No responsibility can be claimed against EY and/or Kuzey YMM ve Bağımsız Denetim A.Ş. due to the implications arising from the context of this document or emerging with respect to its context.
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