{"id":46917,"date":"2026-10-28T06:33:16","date_gmt":"2026-10-28T06:33:16","guid":{"rendered":"https:\/\/trupropertyturkey.com\/veraset-ve-intikal-vergisi-turkey\/"},"modified":"2026-10-28T06:33:16","modified_gmt":"2026-10-28T06:33:16","slug":"veraset-ve-intikal-vergisi-turkey","status":"publish","type":"post","link":"https:\/\/trupropertyturkey.com\/fa\/veraset-ve-intikal-vergisi-turkey\/","title":{"rendered":"Veraset ve \u0130ntikal Vergisi: Turkey\u2019s Inheritance and Gift Tax"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"46917\" class=\"elementor elementor-46917 elementor-bc-flex-widget\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-vrt1a2b3 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"vrt1a2b3\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container 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.3s;line-height:1}}\n.vrt-faq-item.vrt-open .vrt-faq-icon{{transform:rotate(45deg)}}\n.vrt-faq-a{{display:none;padding:12px 18px 16px;font-size:.88rem;color:#555;line-height:1.72;border-top:1px solid #fde8f0}}\n.vrt-faq-item.vrt-open .vrt-faq-a{{display:block}}\n\n\/* CONTACT *\/\n.vrt-contact{{background:#3d001e;padding:60px 0}}\n.vrt-contact-inner{{display:grid;grid-template-columns:1fr 1.4fr;gap:52px;align-items:start}}\n.vrt-contact-meta{{display:flex;flex-direction:column;gap:14px;margin-top:20px}}\n.vrt-ci{{display:flex;gap:12px;align-items:flex-start}}\n.vrt-ci span:first-child{{font-size:1.1rem;flex-shrink:0;margin-top:2px}}\n.vrt-ci-text{{font-size:.86rem;color:rgba(255,255,255,.7)!important;line-height:1.5}}\n.vrt-ci a{{color:rgba(255,255,255,.9)!important;text-decoration:underline!important}}\n.vrt-form-wrap{{background:rgba(255,255,255,.05);border:1px solid rgba(255,255,255,.12);border-radius:14px;overflow:hidden}}\n.vrt-footer-strip{{background:#660033;color:rgba(255,255,255,.8)!important;text-align:center;padding:14px 20px;font-size:.75rem;line-height:1.6}}\n.vrt-footer-strip a{{color:rgba(255,255,255,.8)!important}}\n\n\/* RESPONSIVE *\/\n@media(max-width:960px){{\n  .vrt-strip-in{{grid-template-columns:repeat(2,1fr)}}\n  .vrt-protect{{grid-template-columns:1fr 1fr}}\n  .vrt-2col{{grid-template-columns:1fr;gap:36px}}\n  .vrt-contact-inner{{grid-template-columns:1fr;gap:36px}}\n  .vrt-cta-in{{flex-direction:column;text-align:center}}\n}}\n@media(max-width:640px){{\n  .vrtc{{padding:0 16px}}\n  .vrts{{padding:44px 0}}\n  .vrt-hero{{min-height:auto}}\n  .vrt-hero-content{{padding:48px 16px 56px}}\n  .vrt-hero h1{{font-size:clamp(1.75rem,7.5vw,2.5rem)}}\n  .vrt-protect{{grid-template-columns:1fr;gap:12px}}\n  .vrt-strip-in{{grid-template-columns:repeat(2,1fr)}}\n  .vrt-title{{font-size:clamp(1.4rem,6vw,1.85rem)}}\n  .vrt-step{{gap:14px}}\n  .vrt-step-num{{width:44px;height:44px;font-size:1rem}}\n  .vrt-steps::before{{left:21px}}\n  .vrt-contact{{padding:48px 0}}\n}}\n@media(max-width:480px){{.vrtc{{padding:0 14px}}}}\n<\/style>\n<div class=\"vrt\">\n\n<!-- HERO -->\n<section class=\"vrt-hero\">\n  <div class=\"vrt-hero-bg\"><\/div>\n  <div class=\"vrt-hero-pat\"><\/div>\n  <div class=\"vrt-hero-ov\"><\/div>\n  <div class=\"vrt-hero-content\">\n    <span class=\"vrt-eyebrow\">Tax &amp; Succession &middot; Foreign Owner Guide &middot; Updated October 2026<\/span>\n    <h1>Veraset ve &#304;ntikal Vergisi: Turkey&rsquo;s Inheritance and Gift Tax<\/h1>\n    <p class=\"vrt-hero-sub\">A Turkish property cannot pass to your heirs until this tax has been dealt with &mdash; the Land Registry will not move the title until it has. Here is how the tax is calculated, what each heir can receive before it bites, and the deadlines that start running on the day of death.<\/p>\n    <div class=\"vrt-hero-meta\">\n      <div class=\"vrt-hm\">&#128202; <strong>2026 rates and exemptions<\/strong><\/div>\n      <div class=\"vrt-hm\">&#9202;&#65039; <strong>Deadlines from 1 to 8 months<\/strong><\/div>\n      <div class=\"vrt-hm\">&#127482;&#127479; <strong>Written for non-resident owners<\/strong><\/div>\n    <\/div>\n  <\/div>\n<\/section>\n\n<!-- DATA STRIP -->\n<div class=\"vrt-strip\">\n  <div class=\"vrtc\">\n    <div class=\"vrt-strip-in\">\n      <div class=\"vrt-si\"><span class=\"vrt-sv\">1&ndash;10%<\/span><span class=\"vrt-sl\">Inheritance Rate Band 2026<\/span><\/div>\n      <div class=\"vrt-si\"><span class=\"vrt-sv\">10&ndash;30%<\/span><span class=\"vrt-sl\">Gift Rate Band 2026<\/span><\/div>\n      <div class=\"vrt-si\"><span class=\"vrt-sv\">2,907,136 TL<\/span><span class=\"vrt-sl\">Exempt Per Child Or Spouse<\/span><\/div>\n      <div class=\"vrt-si\"><span class=\"vrt-sv\">6<\/span><span class=\"vrt-sl\">Instalments Over Three Years<\/span><\/div>\n    <\/div>\n  <\/div>\n<\/div>\n\n<!-- INTRO + QUICK FACTS -->\n<section class=\"vrts\">\n  <div class=\"vrtc\">\n    <div class=\"vrt-2col\">\n      <div class=\"vrt-body\">\n        <span class=\"vrtt\">Start Here<\/span>\n        <h2 class=\"vrt-title\">One tax, two very different situations<\/h2>\n        <p>Most legal systems separate the tax on what you leave behind from the tax on what you give away in your lifetime. Turkish law does not. A single statute &mdash; the Inheritance and Gift Tax Law, Law No. 7338, known in Turkish as the Veraset ve &#304;ntikal Vergisi Kanunu &mdash; covers both, and the word <strong>intikal<\/strong> in its title simply means a transfer. What changes between the two situations is not the law but the rate: a lifetime gift is taxed at roughly ten times the percentage applied to the same value passing on death.<\/p>\n        <p>For a foreign owner the scope question answers itself quickly. Real estate physically located in Turkey is within the Turkish tax net regardless of the nationality or residence of the person who owned it, and regardless of where the heirs live. That is the same principle that makes Turkish succession law apply to a Turkish apartment no matter whose family is inheriting it, and we cover that side of the question in our guide to <a href=\"https:\/\/trupropertyturkey.com\/inheritance-law-in-turkey\/\">inheritance law in Turkey<\/a>.<\/p>\n        <div class=\"vrt-hbox\">\n          <strong>The structural point worth grasping first:<\/strong> the tax is charged on each heir&rsquo;s individual share, not on the estate as a whole, and each share carries its own exemption before any rate applies. A property divided among four children is therefore four separate calculations, each starting from zero &mdash; which is why Turkish inheritance tax bites far less often than families fear.<\/p>\n        <\/div>\n        <p>This guide sets out the 2026 rates and exemptions, the filing deadlines that depend on where everyone was at the time of death, how the tax is paid, and where it sits in the sequence that ends with the title deed moving into the heirs&rsquo; names. If you want the succession rules themselves &mdash; who inherits, in what proportions, and what a Turkish will can and cannot change &mdash; read that alongside our guide to the <a href=\"https:\/\/trupropertyturkey.com\/vasiyetname-turkish-will-property\/\">Turkish will (vasiyetname)<\/a>.<\/p>\n      <\/div>\n      <div>\n        <div class=\"vrt-ov\">\n          <div class=\"vrt-ov-head\">\n            <h3>Veraset ve &#304;ntikal Vergisi &mdash; 2026 At A Glance<\/h3>\n            <p>The figures that drive the calculation<\/p>\n          <\/div>\n          <div>\n            <div class=\"vrt-ov-row\"><span class=\"vrt-ol\">Governing statute<\/span><span class=\"vrt-or\">Law No. 7338<\/span><\/div>\n            <div class=\"vrt-ov-row\"><span class=\"vrt-ol\">2026 figures set by<\/span><span class=\"vrt-or\">Communiqu&eacute; No. 57<\/span><\/div>\n            <div class=\"vrt-ov-row\"><span class=\"vrt-ol\">Published<\/span><span class=\"vrt-or\">31 Dec 2025, OG 33124<\/span><\/div>\n            <div class=\"vrt-ov-row\"><span class=\"vrt-ol\">Inheritance rates<\/span><span class=\"vrt-or burg\">1% &ndash; 10%<\/span><\/div>\n            <div class=\"vrt-ov-row\"><span class=\"vrt-ol\">Gift rates<\/span><span class=\"vrt-or burg\">10% &ndash; 30%<\/span><\/div>\n            <div class=\"vrt-ov-row\"><span class=\"vrt-ol\">Exempt per child\/spouse<\/span><span class=\"vrt-or\">2,907,136 TL<\/span><\/div>\n            <div class=\"vrt-ov-row\"><span class=\"vrt-ol\">Spouse, no descendants<\/span><span class=\"vrt-or\">5,817,845 TL<\/span><\/div>\n            <div class=\"vrt-ov-row\"><span class=\"vrt-ol\">Exempt per gift<\/span><span class=\"vrt-or\">66,935 TL<\/span><\/div>\n            <div class=\"vrt-ov-row\"><span class=\"vrt-ol\">Charged on<\/span><span class=\"vrt-or\">Each heir&rsquo;s share<\/span><\/div>\n            <div class=\"vrt-ov-row\"><span class=\"vrt-ol\">Filing deadline<\/span><span class=\"vrt-or\">4, 6 or 8 months<\/span><\/div>\n            <div class=\"vrt-ov-row\"><span class=\"vrt-ol\">Payment<\/span><span class=\"vrt-or burg\">6 instalments \/ 3 years<\/span><\/div>\n            <div class=\"vrt-ov-row\"><span class=\"vrt-ol\">Instalment months<\/span><span class=\"vrt-or\">May and November<\/span><\/div>\n          <\/div>\n        <\/div>\n        <div class=\"vrt-warn\" style=\"margin-top:16px;\">\n          <strong>These amounts are revalued every year.<\/strong> The exemptions and the bands above are the 2026 figures published in the Official Gazette of 31 December 2025. A new communiqu&eacute; is issued at the end of each year. Confirm the current table before you calculate anything.\n        <\/div>\n      <\/div>\n    <\/div>\n  <\/div>\n<\/section>\n\n<!-- TARIFF TABLE -->\n<section class=\"vrts vrtg\">\n  <div class=\"vrtc vrtct\">\n    <span class=\"vrtt\">The 2026 Tariff<\/span>\n    <h2 class=\"vrt-title\">What the same value costs on death and in life<\/h2>\n    <p class=\"vrt-sub\">The bands are identical. The rates are not. Set side by side, the gap explains why transferring a Turkish property to your children during your lifetime is rarely the tax saving people assume it to be.<\/p>\n  <\/div>\n  <div class=\"vrtc\">\n    <div class=\"vrt-compare-wrap\">\n      <table class=\"vrt-compare\">\n        <thead>\n          <tr>\n            <th>Portion of the taxable base<\/th>\n            <th>Passing on death (veraset)<\/th>\n            <th>Lifetime gift (ivazs&#305;z intikal)<\/th>\n          <\/tr>\n        <\/thead>\n        <tbody>\n          <tr><td><strong>First 3,000,000 TL<\/strong><\/td><td class=\"yes\">1%<\/td><td class=\"no\">10%<\/td><\/tr>\n          <tr><td><strong>Next 7,000,000 TL<\/strong><\/td><td class=\"yes\">3%<\/td><td class=\"no\">15%<\/td><\/tr>\n          <tr><td><strong>Next 15,000,000 TL<\/strong><\/td><td class=\"yes\">5%<\/td><td class=\"no\">20%<\/td><\/tr>\n          <tr><td><strong>Next 30,000,000 TL<\/strong><\/td><td class=\"yes\">7%<\/td><td class=\"no\">25%<\/td><\/tr>\n          <tr><td><strong>The portion above 55,000,000 TL<\/strong><\/td><td class=\"yes\">10%<\/td><td class=\"no\">30%<\/td><\/tr>\n        <\/tbody>\n      <\/table>\n    <\/div>\n    <div class=\"vrt-body\" style=\"max-width:820px;margin:28px auto 0;\">\n      <p>Two qualifications matter before anyone reads a number off that table. The first is that the rates apply to <strong>the taxable base<\/strong>, which is what remains of an heir&rsquo;s share after the relevant exemption has been deducted &mdash; not to the gross value of the property. The second is that the gift column is softened considerably within a family: where property passes without consideration between a person and their mother, father, spouse or children, the tax is calculated by applying <strong>half<\/strong> the rate shown in the gift column. That halving does not apply to transfers made by an adopted child to the adopting parent.<\/p>\n      <p>The figures in this table are those set for 2026 by the Inheritance and Gift Tax Law General Communiqu&eacute; Serial No. 57, published in the Official Gazette of 31 December 2025, No. 33124. They are revalued annually, which in practice means a new table every January.<\/p>\n    <\/div>\n  <\/div>\n<\/section>\n\n<!-- EXEMPTIONS -->\n<section class=\"vrts\">\n  <div class=\"vrtc\">\n    <div class=\"vrt-body\" style=\"max-width:820px;margin:0 auto;\">\n      <span class=\"vrtt\">Before The Rates Apply<\/span>\n      <h2 class=\"vrt-title\">The exemption is per heir, and it is larger than most families expect<\/h2>\n      <p>The single most misunderstood feature of Turkish inheritance tax is that it is not an estate tax. Nothing is calculated on the total value of what the deceased owned. Instead, the estate is divided into shares according to the succession rules, and each share is then taxed in the hands of the person receiving it, starting with that person&rsquo;s own exemption.<\/p>\n      <p>For 2026 the exemptions are as follows. The share passing to each descendant &mdash; children, including adopted children &mdash; and to the surviving spouse is exempt up to <strong>2,907,136 TL per person<\/strong>. Where the deceased left no descendants, the share passing to the surviving spouse is exempt up to <strong>5,817,845 TL<\/strong>. For transfers made without consideration during life, the exemption is <strong>66,935 TL<\/strong>, and the same figure applies to prizes won in competitions, draws and the games of chance defined in Law No. 5602.<\/p>\n      <div class=\"vrt-hbox\">\n        <strong>Why this changes the arithmetic so much:<\/strong> a Turkish apartment left to a spouse and two children is not one taxable transfer but three, and each of the three begins with its own exemption deducted before the 1 per cent band even opens. Families who assume a Turkish property will generate a large tax bill on death are usually working from an estate-tax intuition that does not apply here.\n      <\/div>\n      <p>What the exemption does not do is remove the obligation to file. The declaration is required whether or not tax turns out to be payable, and the clearance that the Land Registry wants to see comes out of that filing. An estate that falls comfortably within the exemptions still has to go through the process &mdash; it simply arrives at a lower number, or none, at the end of it. And where the deceased owned a share rather than the whole of a property, it is that share which passes and which is valued; our guide to the <a href=\"https:\/\/trupropertyturkey.com\/hisseli-tapu-shared-title-deed-turkey\/\">shared title deed (hisseli tapu)<\/a> explains how those fractions are recorded.<\/p>\n    <\/div>\n  <\/div>\n<\/section>\n\n<!-- DEADLINES -->\n<section class=\"vrts vrtg\">\n  <div class=\"vrtc vrtct\">\n    <span class=\"vrtt\">Article 9<\/span>\n    <h2 class=\"vrt-title\">The filing deadline depends on where everybody was<\/h2>\n    <p class=\"vrt-sub\">Turkish law sets different periods according to where the death occurred and where the heirs are. For an international family this is the detail most likely to be missed, because the clock starts at the date of death rather than at the point the family begins to deal with the estate.<\/p>\n  <\/div>\n  <div class=\"vrtc\">\n    <div class=\"vrt-compare-wrap\">\n      <table class=\"vrt-compare\">\n        <thead>\n          <tr>\n            <th>Situation<\/th>\n            <th>Where the heirs are<\/th>\n            <th>Time to file<\/th>\n          <\/tr>\n        <\/thead>\n        <tbody>\n          <tr><td><strong>Death occurs in Turkey<\/strong><\/td><td>Heirs in Turkey<\/td><td class=\"yes\">4 months<\/td><\/tr>\n          <tr><td><strong>Death occurs in Turkey<\/strong><\/td><td>Heirs in a foreign country<\/td><td class=\"yes\">6 months<\/td><\/tr>\n          <tr><td><strong>Death occurs abroad<\/strong><\/td><td>Heirs in Turkey<\/td><td class=\"yes\">6 months<\/td><\/tr>\n          <tr><td><strong>Death occurs abroad<\/strong><\/td><td>Heirs in the same country as the deceased<\/td><td class=\"yes\">4 months<\/td><\/tr>\n          <tr><td><strong>Death occurs abroad<\/strong><\/td><td>Heirs in a third country<\/td><td class=\"yes\">8 months<\/td><\/tr>\n          <tr><td><strong>Lifetime gift or gratuitous transfer<\/strong><\/td><td>Any<\/td><td class=\"no\">1 month from legal acquisition<\/td><\/tr>\n          <tr><td><strong>Declaration of absence (gaiplik)<\/strong><\/td><td>Any<\/td><td class=\"no\">1 month from entry in the death register<\/td><\/tr>\n        <\/tbody>\n      <\/table>\n    <\/div>\n    <div class=\"vrt-body\" style=\"max-width:820px;margin:28px auto 0;\">\n      <p>These periods are set by Article 9 of the Inheritance and Gift Tax Law. For a family spread across several countries &mdash; a parent who died in Turkey, one child in London and another in Dubai &mdash; the period is the one that fits each heir&rsquo;s own position, which is a good reason to establish early who is filing what and from where. Where the estate is being handled by a representative in Turkey, the practical answer is usually a <a href=\"https:\/\/trupropertyturkey.com\/power-of-attorney-turkey-property\/\">power of attorney<\/a> granted at the outset rather than negotiated once a deadline is close.<\/p>\n      <p>Payment runs on a separate and much longer timetable. Under Article 19 of the same law, the tax is paid over three years from assessment in six equal instalments, falling in May and November of each year. Prizes from draws and games of chance are treated differently and do not attract the instalment schedule. Late instalments carry a late-payment charge, so the due dates printed on the assessment slip are the ones to work from.<\/p>\n    <\/div>\n  <\/div>\n<\/section>\n\n<!-- STEPS -->\n<section class=\"vrts\">\n  <div class=\"vrtc vrtct\">\n    <span class=\"vrtt\">The Sequence<\/span>\n    <h2 class=\"vrt-title\">From death to a title deed in the heirs&rsquo; names<\/h2>\n    <p class=\"vrt-sub\">The order is fixed, and each step unlocks the next. Families who go straight to the Land Registry are sent away to start at the beginning.<\/p>\n  <\/div>\n  <div class=\"vrtc\">\n    <div class=\"vrt-steps\">\n      <div class=\"vrt-step\">\n        <div class=\"vrt-step-num\">1<\/div>\n        <div class=\"vrt-step-body\">\n          <h3>Establish the death formally in Turkey<\/h3>\n          <p>A death that occurred abroad has to be evidenced in a form Turkish authorities accept. In practice that means the foreign death certificate apostilled and translated by a sworn translator. Nothing else in the sequence can begin until the fact of death is established on the Turkish record.<\/p>\n        <\/div>\n      <\/div>\n      <div class=\"vrt-step\">\n        <div class=\"vrt-step-num\">2<\/div>\n        <div class=\"vrt-step-body\">\n          <h3>Obtain the certificate of inheritance<\/h3>\n          <p>The veraset ilam&#305; establishes who the legal heirs are and in what proportions. It is the document that converts a family into a list of named shares, and both the tax office and the Land Registry work from it. For foreign heirs it is obtained through the Civil Court of Peace rather than from a notary.<\/p>\n        <\/div>\n      <\/div>\n      <div class=\"vrt-step\">\n        <div class=\"vrt-step-num\">3<\/div>\n        <div class=\"vrt-step-body\">\n          <h3>Identify every Turkish asset and value it<\/h3>\n          <p>The declaration covers the whole of what passes, not only the apartment everyone is thinking about. Bank accounts, vehicles and any other Turkish holdings belong in it. Real estate is declared on the basis used by the tax authorities rather than on an agent&rsquo;s view of market value &mdash; establish which basis applies before you fill anything in.<\/p>\n        <\/div>\n      <\/div>\n      <div class=\"vrt-step\">\n        <div class=\"vrt-step-num\">4<\/div>\n        <div class=\"vrt-step-body\">\n          <h3>File the inheritance tax declaration within the deadline<\/h3>\n          <p>Work out which of the periods in Article 9 applies to each heir &mdash; four, six or eight months &mdash; and file at the tax office with jurisdiction. The declaration is required even where the exemptions mean no tax will ultimately be due, because the clearance the Land Registry needs comes out of this filing.<\/p>\n        <\/div>\n      <\/div>\n      <div class=\"vrt-step\">\n        <div class=\"vrt-step-num\">5<\/div>\n        <div class=\"vrt-step-body\">\n          <h3>Receive the assessment and begin the instalments<\/h3>\n          <p>The tax office applies the exemptions, calculates each heir&rsquo;s taxable base and issues an assessment. From that point the liability runs over three years in six instalments falling each May and November. Keep the assessment slip &mdash; its due dates, not a general rule, govern when each payment has to be made.<\/p>\n        <\/div>\n      <\/div>\n      <div class=\"vrt-step\">\n        <div class=\"vrt-step-num\">6<\/div>\n        <div class=\"vrt-step-body\">\n          <h3>Obtain the clearance from the tax office<\/h3>\n          <p>This is the document the Land Registry is waiting for: written confirmation from the tax authority that the inheritance tax position has been dealt with. Sources differ on whether it follows full settlement or the first instalment, so ask the tax office handling the file what it will require in your case.<\/p>\n        <\/div>\n      <\/div>\n      <div class=\"vrt-step\">\n        <div class=\"vrt-step-num\">7<\/div>\n        <div class=\"vrt-step-body\">\n          <h3>Register the transfer at the Land Registry<\/h3>\n          <p>With the certificate of inheritance and the tax clearance in hand, the heirs apply to have the title moved into their names. Only at this point does the property become something that can be sold, mortgaged or dealt with. Our guide to the <a href=\"https:\/\/trupropertyturkey.com\/tapu-title-deed-turkey\/\">Turkish title deed<\/a> explains what the register will show once it is done.<\/p>\n        <\/div>\n      <\/div>\n    <\/div>\n  <\/div>\n<\/section>\n\n<!-- CARDS -->\n<section class=\"vrts vrtg\">\n  <div class=\"vrtc vrtct\">\n    <span class=\"vrtt\">Worth Knowing<\/span>\n    <h2 class=\"vrt-title\">Six things that change the outcome<\/h2>\n    <p class=\"vrt-sub\">Each of these is routinely discovered late, and each is easier to plan around than to unwind.<\/p>\n  <\/div>\n  <div class=\"vrtc\">\n    <div class=\"vrt-protect\">\n      <div class=\"vrt-pc\">\n        <span class=\"vrt-pc-icon\">&#127968;<\/span>\n        <h3>Location decides, not nationality<\/h3>\n        <p>A property in Turkey is taxable in Turkey whoever owned it and wherever the heirs live. Nationality does not take a Turkish apartment outside the Turkish tax net.<\/p>\n      <\/div>\n      <div class=\"vrt-pc\">\n        <span class=\"vrt-pc-icon\">&#10134;<\/span>\n        <h3>Gifting is the expensive route<\/h3>\n        <p>Lifetime transfers are taxed at roughly ten times the inheritance rate, halved where the transfer is between parents, spouse and children. Rarely the saving people assume.<\/p>\n      <\/div>\n      <div class=\"vrt-pc\">\n        <span class=\"vrt-pc-icon\">&#128101;<\/span>\n        <h3>Every heir gets their own exemption<\/h3>\n        <p>The tax is charged share by share, not on the estate. More heirs means more exemptions, and often no tax at all on a property that looked substantial.<\/p>\n      <\/div>\n      <div class=\"vrt-pc\">\n        <span class=\"vrt-pc-icon\">&#9203;<\/span>\n        <h3>The clock starts at death<\/h3>\n        <p>Four, six or eight months depending on where everyone was &mdash; not from when the family began dealing with it. Establish which period applies in the first week.<\/p>\n      <\/div>\n      <div class=\"vrt-pc\">\n        <span class=\"vrt-pc-icon\">&#128197;<\/span>\n        <h3>Payment is spread, filing is not<\/h3>\n        <p>Six instalments across three years, each May and November. The generosity is in the payment timetable; the deadline that actually bites is the one for filing.<\/p>\n      <\/div>\n      <div class=\"vrt-pc\">\n        <span class=\"vrt-pc-icon\">&#128274;<\/span>\n        <h3>No clearance, no title transfer<\/h3>\n        <p>Until the tax office issues its clearance the property stays in the deceased&rsquo;s name, which means it cannot be sold, mortgaged or dealt with at all.<\/p>\n      <\/div>\n    <\/div>\n  <\/div>\n<\/section>\n\n<!-- PLANNING -->\n<section class=\"vrts\">\n  <div class=\"vrtc\">\n    <div class=\"vrt-body\" style=\"max-width:820px;margin:0 auto;\">\n      <span class=\"vrtt\">Planning Ahead<\/span>\n      <h2 class=\"vrt-title\">What owners can usefully do while they still can<\/h2>\n      <p>Very little about this regime rewards improvisation after the event, and a surprising amount of it can be smoothed out in advance. The most valuable preparation is also the least technical: making sure the people who will have to deal with a Turkish property actually know it exists, know where the deed is, and know who in Turkey to call. Estates stall far more often on missing information than on tax.<\/p>\n      <p>The second piece of preparation is documentary. Foreign heirs will need apostilled and sworn-translated documents at several points, and the time to establish what the local Land Registry and tax office expect is before anyone is working to a four-month deadline.<\/p>\n      <div class=\"vrt-warn\">\n        <strong>Be cautious about gifting as a tax strategy.<\/strong> Transferring a Turkish property to children during your lifetime attracts the gratuitous-transfer rates rather than the inheritance rates &mdash; higher even after the halving that applies between parents and children. It also has consequences for the protected shares that Turkish succession law reserves to close family. Take advice on both before moving a title.\n      <\/div>\n      <p>Third, consider whether a Turkish will is useful in your circumstances. It cannot override the protected shares that Turkish law reserves to close family, but it can remove ambiguity and shorten the route to a certificate of inheritance. We cover what it can and cannot do in our guide to the <a href=\"https:\/\/trupropertyturkey.com\/vasiyetname-turkish-will-property\/\">vasiyetname<\/a>.<\/p>\n      <p>Finally, keep the property&rsquo;s own obligations current. Annual <a href=\"https:\/\/trupropertyturkey.com\/property-taxes-in-turkey\/\">property taxes in Turkey<\/a>, building insurance and service charges continue to attach while an estate is being resolved, and arrears discovered mid-process slow everything down. If the family&rsquo;s intention is ultimately to dispose of the property, our guide to <a href=\"https:\/\/trupropertyturkey.com\/selling-property-in-turkey\/\">selling property in Turkey<\/a> covers what follows the transfer.<\/p>\n      <div class=\"vrt-hbox\">\n        <strong>A note on the figures in this guide.<\/strong> The rates and exemptions set out above are those published for 2026 and are revalued annually. We have deliberately not reproduced title transfer fees, late-payment charges, court costs or valuation percentages here, because those change and a stale figure is worse than none. Confirm every number, and your own position, with a licensed Turkish lawyer or tax adviser at the time it matters.\n      <\/div>\n    <\/div>\n  <\/div>\n<\/section>\n\n<!-- CTA -->\n<div class=\"vrt-cta-strip\">\n  <div class=\"vrtc\">\n    <div class=\"vrt-cta-in\">\n      <div>\n        <h3>Own property in Turkey and unsure what your family would face?<\/h3>\n        <p>We work with licensed Turkish lawyers and tax advisers on succession planning, title transfers and estate administration for non-resident owners.<\/p>\n      <\/div>\n      <a href=\"https:\/\/trupropertyturkey.com\/contact\/\" class=\"vrtbtn\">Speak to Our Team &rarr;<\/a>\n    <\/div>\n  <\/div>\n<\/div>\n<!-- FAQ -->\n<section class=\"vrts\">\n  <div class=\"vrtc vrtct\">\n    <span class=\"vrtt\">FAQ<\/span>\n    <h2 class=\"vrt-title\">Turkish inheritance and gift tax &mdash; frequently asked questions<\/h2>\n    <p class=\"vrt-sub\">The questions foreign owners and their families ask most often about rates, deadlines and getting the title moved.<\/p>\n  <\/div>\n  <div class=\"vrtc\">\n    <div class=\"vrt-faq-list\">\n      <div class=\"vrt-faq-item\">\n        <div class=\"vrt-faq-q\" onclick=\"vrtFaq(this)\">Does Turkey have an inheritance tax?<span class=\"vrt-faq-icon\">+<\/span><\/div>\n        <div class=\"vrt-faq-a\">Yes. It is called veraset ve intikal vergisi, and it is levied under the Inheritance and Gift Tax Law (Veraset ve \u0130ntikal Vergisi Kanunu, Law No. 7338). It applies both to property passing on death and to gratuitous transfers made during life &mdash; gifts, in other words &mdash; which is why the same tax covers two situations that many legal systems treat separately. For a foreign owner the practical point is narrower than the law&rsquo;s full scope: real estate located in Turkey is taxable in Turkey, whatever the nationality or residence of the deceased and whatever the heirs&rsquo; own tax position may be elsewhere. The tax is charged on each heir&rsquo;s share rather than on the estate as a whole, and each share carries its own exemption before any rate is applied.<\/div>\n      <\/div>\n      <div class=\"vrt-faq-item\">\n        <div class=\"vrt-faq-q\" onclick=\"vrtFaq(this)\">What are the 2026 inheritance and gift tax rates in Turkey?<span class=\"vrt-faq-icon\">+<\/span><\/div>\n        <div class=\"vrt-faq-a\">The tariff is progressive and runs in five bands, and it is charged at one set of rates on inheritances and at a much higher set on lifetime gifts. For 2026, inheritance is taxed at 1 per cent on the first 3,000,000 TL of the taxable base, 3 per cent on the next 7,000,000 TL, 5 per cent on the next 15,000,000 TL, 7 per cent on the next 30,000,000 TL and 10 per cent on the portion above 55,000,000 TL. Gratuitous transfers are taxed on the same bands at 10, 15, 20, 25 and 30 per cent respectively. These figures come from the Inheritance and Gift Tax Law General Communiqu\u00e9 Serial No. 57, published in the Official Gazette of 31 December 2025, No. 33124. The bands are revalued annually, so confirm the current year&rsquo;s table before you rely on it.<\/div>\n      <\/div>\n      <div class=\"vrt-faq-item\">\n        <div class=\"vrt-faq-q\" onclick=\"vrtFaq(this)\">How much can an heir receive in Turkey before any tax is due?<span class=\"vrt-faq-icon\">+<\/span><\/div>\n        <div class=\"vrt-faq-a\">Each heir&rsquo;s share carries its own exemption, and the amount depends on who the heir is. For 2026, the share passing to each descendant &mdash; children, including adopted children &mdash; and to the surviving spouse is exempt up to 2,907,136 TL per person. Where there are no descendants, the share passing to the surviving spouse alone is exempt up to 5,817,845 TL. Only the excess over the relevant exemption enters the taxable base, and only then does the progressive tariff begin. For lifetime gifts the exemption is far smaller: 66,935 TL for gratuitous transfers generally, and the same figure for prizes won in competitions, draws and games of chance. All of these amounts are set for 2026 by General Communiqu\u00e9 Serial No. 57 and are revalued each year.<\/div>\n      <\/div>\n      <div class=\"vrt-faq-item\">\n        <div class=\"vrt-faq-q\" onclick=\"vrtFaq(this)\">How long do heirs have to file the Turkish inheritance tax declaration?<span class=\"vrt-faq-icon\">+<\/span><\/div>\n        <div class=\"vrt-faq-a\">The deadline depends on where the death occurred and where the heirs are, and this catches foreign families out more than any other part of the process. Under Article 9 of the Inheritance and Gift Tax Law, where the death occurs in Turkey and the heirs are in Turkey, the declaration is due within four months. Where the death occurs in Turkey but the heirs are abroad, the period is six months. Where the death occurs abroad and the heirs are in Turkey, it is six months; where the heirs are in the same foreign country as the deceased, four months; and where the heirs are in a third country, eight months. Gratuitous transfers such as gifts carry a much shorter period &mdash; one month from the date the asset is legally acquired. Because the clock starts at death rather than at the moment the family gets organised, the first step is to establish which period applies.<\/div>\n      <\/div>\n      <div class=\"vrt-faq-item\">\n        <div class=\"vrt-faq-q\" onclick=\"vrtFaq(this)\">How is the tax actually paid, and does it have to be paid in one go?<span class=\"vrt-faq-icon\">+<\/span><\/div>\n        <div class=\"vrt-faq-a\">No, and this is the part of the regime that is more generous than most foreign families expect. Under Article 19 of the Inheritance and Gift Tax Law, inheritance and gift tax is paid over three years from assessment, in six equal instalments falling in May and November of each of those years. That spreads the liability considerably, and it means an heir does not need to find the full amount before the estate can be dealt with. The instalment schedule does not, however, apply to everything &mdash; prizes from games of chance and draws are treated differently &mdash; and late instalments attract a late-payment charge. Work from the due dates printed on the assessment slip rather than from a general rule, and confirm the position with the tax office that issued it.<\/div>\n      <\/div>\n      <div class=\"vrt-faq-item\">\n        <div class=\"vrt-faq-q\" onclick=\"vrtFaq(this)\">Can the title deed be transferred to the heirs before the tax is dealt with?<span class=\"vrt-faq-icon\">+<\/span><\/div>\n        <div class=\"vrt-faq-a\">No. This is the practical lock in the system, and it is the reason the tax cannot simply be ignored by a family living abroad. The Land Registry will not register the transfer of a Turkish property into the heirs&rsquo; names until the inheritance tax position has been formally addressed with the tax office and a clearance document has been issued confirming it. The sequence is therefore fixed: obtain the certificate of inheritance establishing who the heirs are and in what shares, file the inheritance tax declaration, obtain the clearance, and only then apply at the Land Registry. Until that is done the property remains registered in the deceased&rsquo;s name, which means it cannot be sold, mortgaged or dealt with. Sources differ on whether clearance follows full settlement or the first instalment, so confirm the current requirement with the relevant tax office before you plan around it.<\/div>\n      <\/div>\n    <\/div>\n  <\/div>\n<\/section>\n\n<!-- FURTHER READING -->\n<section class=\"vrts vrtg\">\n  <div class=\"vrtc vrtct\">\n    <span class=\"vrtt\">Keep Reading<\/span>\n    <h2 class=\"vrt-title\">Where to go next<\/h2>\n    <p class=\"vrt-sub\">The rest of our library for foreign owners, from succession and title to taxes and disposal.<\/p>\n  <\/div>\n  <div class=\"vrtc\">\n    <div class=\"vrt-body\" style=\"max-width:820px;margin:0 auto;\">\n      <ul>\n        <li><a href=\"https:\/\/trupropertyturkey.com\/inheritance-law-in-turkey\/\">Inheritance law in Turkey<\/a> &mdash; who inherits a Turkish property, and in what shares.<\/li>\n        <li><a href=\"https:\/\/trupropertyturkey.com\/vasiyetname-turkish-will-property\/\">Vasiyetname: the Turkish will<\/a> &mdash; what a will can and cannot change.<\/li>\n        <li><a href=\"https:\/\/trupropertyturkey.com\/property-taxes-in-turkey\/\">Property taxes in Turkey<\/a> &mdash; the recurring obligations attached to ownership.<\/li>\n        <li><a href=\"https:\/\/trupropertyturkey.com\/tapu-title-deed-turkey\/\">The Turkish title deed (tapu)<\/a> &mdash; how ownership is recorded and what the deed shows.<\/li>\n        <li><a href=\"https:\/\/trupropertyturkey.com\/hisseli-tapu-shared-title-deed-turkey\/\">Hisseli tapu: the shared title deed<\/a> &mdash; what a fractional share actually gives you.<\/li>\n        <li><a href=\"https:\/\/trupropertyturkey.com\/power-of-attorney-turkey-property\/\">Power of attorney in Turkey<\/a> &mdash; acting on a Turkish property from abroad.<\/li>\n        <li><a href=\"https:\/\/trupropertyturkey.com\/selling-property-in-turkey\/\">Selling property in Turkey<\/a> &mdash; the disposal process, for heirs and owners alike.<\/li>\n        <li><a href=\"https:\/\/trupropertyturkey.com\/turkey-property-guides\/\">Turkey property guides<\/a> &mdash; the full library for international buyers and owners.<\/li>\n      <\/ul>\n    <\/div>\n  <\/div>\n<\/section>\n<!-- CONTACT -->\n<section class=\"vrt-contact\" id=\"vrt-contact\">\n  <div class=\"vrtc\">\n    <div class=\"vrt-contact-inner\">\n      <div>\n        <span style=\"display:inline-block;background:rgba(255,255,255,.15);color:#fff!important;font-size:.68rem;font-weight:700;letter-spacing:.14em;text-transform:uppercase;padding:5px 15px;border-radius:100px;margin-bottom:18px;\">Plan Ahead<\/span>\n        <h2 style=\"font-family:'Playfair Display',serif;font-size:clamp(1.5rem,4vw,2.1rem);color:#fff!important;margin-bottom:10px;line-height:1.2;\">Make sure your Turkish property can actually reach your family<\/h2>\n        <p style=\"color:rgba(255,255,255,.72)!important;font-size:.93rem;line-height:1.75;margin-bottom:24px;\">Tell us what you own in Turkey and we will walk you through the succession position, the tax your heirs would face and the documents worth preparing now. We work with licensed Turkish lawyers and tax advisers, and we act for owners who are not resident in Turkey.<\/p>\n        <div class=\"vrt-contact-meta\">\n          <div class=\"vrt-ci\"><span>&#128220;<\/span><span class=\"vrt-ci-text\"><strong style=\"color:#fff!important;display:block;margin-bottom:2px;\">Title &amp; Due Diligence<\/strong><a href=\"https:\/\/trupropertyturkey.com\/legal-services\/\">Legal services &rarr;<\/a><\/span><\/div>\n          <div class=\"vrt-ci\"><span>&#127465;&#127472;<\/span><span class=\"vrt-ci-text\"><strong style=\"color:#fff!important;display:block;margin-bottom:2px;\">Citizenship by Investment<\/strong><a href=\"https:\/\/trupropertyturkey.com\/turkish-citizenship\/\">Turkish citizenship programme &rarr;<\/a><\/span><\/div>\n          <div class=\"vrt-ci\"><span>&#127758;<\/span><span class=\"vrt-ci-text\"><strong style=\"color:#fff!important;display:block;margin-bottom:2px;\">Offices<\/strong><span>Dubai &middot; Istanbul &middot; Moscow<\/span><\/span><\/div>\n        <\/div>\n        <div style=\"margin-top:24px;\">\n          <a href=\"https:\/\/trupropertyturkey.com\/contact\/\" class=\"vrtbg\">Get in Touch &rarr;<\/a>\n        <\/div>\n      <\/div>\n      <div class=\"vrt-form-wrap\">\n        <iframe aria-label=\"Contact Us\" frameborder=\"0\" style=\"height:520px;width:100%;border:none;display:block;\" data-src=\"https:\/\/forms.zohopublic.com\/elchintru1\/form\/ContactUs\/formperma\/_DensyNXfgDItjE-TsZ92uQERcSIhTnizr-QPf3wrBk\" src=\"data:image\/svg+xml;base64,PHN2ZyB3aWR0aD0iMSIgaGVpZ2h0PSIxIiB4bWxucz0iaHR0cDovL3d3dy53My5vcmcvMjAwMC9zdmciPjwvc3ZnPg==\" class=\"lazyload\" data-load-mode=\"0\"><\/iframe>\n      <\/div>\n    <\/div>\n  <\/div>\n<\/section>\n\n<div class=\"vrt-footer-strip\">\n  &copy; 2026 TruProperty Turkey &middot; Dubai &middot; Istanbul &middot; Moscow<br>\n  <a href=\"https:\/\/trupropertyturkey.com\/buyer-guide\/\">Buyer&rsquo;s Guide<\/a> &middot; <a href=\"https:\/\/trupropertyturkey.com\/turkish-citizenship\/\">Turkish Citizenship<\/a> &middot; <a href=\"https:\/\/trupropertyturkey.com\/contact\/\">Contact<\/a>\n<\/div>\n\n<\/div>\n\n<script type=\"application\/ld+json\">\n{\n  \"@context\": \"https:\/\/schema.org\",\n  \"@type\": \"FAQPage\",\n  \"@id\": \"https:\/\/trupropertyturkey.com\/veraset-ve-intikal-vergisi-turkey\/#faq\",\n  \"url\": \"https:\/\/trupropertyturkey.com\/veraset-ve-intikal-vergisi-turkey\/\",\n  \"name\": \"Veraset ve \u0130ntikal Vergisi \u2014 Frequently Asked Questions\",\n  \"mainEntity\": [\n    {\n      \"@type\": \"Question\",\n      \"name\": \"Does Turkey have an inheritance tax?\",\n      \"acceptedAnswer\": {\n        \"@type\": \"Answer\",\n        \"text\": \"Yes. It is called veraset ve intikal vergisi, and it is levied under the Inheritance and Gift Tax Law (Veraset ve \u0130ntikal Vergisi Kanunu, Law No. 7338). It applies both to property passing on death and to gratuitous transfers made during life \u2014 gifts, in other words \u2014 which is why the same tax covers two situations that many legal systems treat separately. For a foreign owner the practical point is narrower than the law\u2019s full scope: real estate located in Turkey is taxable in Turkey, whatever the nationality or residence of the deceased and whatever the heirs\u2019 own tax position may be elsewhere. The tax is charged on each heir\u2019s share rather than on the estate as a whole, and each share carries its own exemption before any rate is applied.\"\n      }\n    },\n    {\n      \"@type\": \"Question\",\n      \"name\": \"What are the 2026 inheritance and gift tax rates in Turkey?\",\n      \"acceptedAnswer\": {\n        \"@type\": \"Answer\",\n        \"text\": \"The tariff is progressive and runs in five bands, and it is charged at one set of rates on inheritances and at a much higher set on lifetime gifts. For 2026, inheritance is taxed at 1 per cent on the first 3,000,000 TL of the taxable base, 3 per cent on the next 7,000,000 TL, 5 per cent on the next 15,000,000 TL, 7 per cent on the next 30,000,000 TL and 10 per cent on the portion above 55,000,000 TL. Gratuitous transfers are taxed on the same bands at 10, 15, 20, 25 and 30 per cent respectively. These figures come from the Inheritance and Gift Tax Law General Communiqu\u00e9 Serial No. 57, published in the Official Gazette of 31 December 2025, No. 33124. The bands are revalued annually, so confirm the current year\u2019s table before you rely on it.\"\n      }\n    },\n    {\n      \"@type\": \"Question\",\n      \"name\": \"How much can an heir receive in Turkey before any tax is due?\",\n      \"acceptedAnswer\": {\n        \"@type\": \"Answer\",\n        \"text\": \"Each heir\u2019s share carries its own exemption, and the amount depends on who the heir is. For 2026, the share passing to each descendant \u2014 children, including adopted children \u2014 and to the surviving spouse is exempt up to 2,907,136 TL per person. Where there are no descendants, the share passing to the surviving spouse alone is exempt up to 5,817,845 TL. Only the excess over the relevant exemption enters the taxable base, and only then does the progressive tariff begin. For lifetime gifts the exemption is far smaller: 66,935 TL for gratuitous transfers generally, and the same figure for prizes won in competitions, draws and games of chance. All of these amounts are set for 2026 by General Communiqu\u00e9 Serial No. 57 and are revalued each year.\"\n      }\n    },\n    {\n      \"@type\": \"Question\",\n      \"name\": \"How long do heirs have to file the Turkish inheritance tax declaration?\",\n      \"acceptedAnswer\": {\n        \"@type\": \"Answer\",\n        \"text\": \"The deadline depends on where the death occurred and where the heirs are, and this catches foreign families out more than any other part of the process. Under Article 9 of the Inheritance and Gift Tax Law, where the death occurs in Turkey and the heirs are in Turkey, the declaration is due within four months. Where the death occurs in Turkey but the heirs are abroad, the period is six months. Where the death occurs abroad and the heirs are in Turkey, it is six months; where the heirs are in the same foreign country as the deceased, four months; and where the heirs are in a third country, eight months. Gratuitous transfers such as gifts carry a much shorter period \u2014 one month from the date the asset is legally acquired. Because the clock starts at death rather than at the moment the family gets organised, the first step is to establish which period applies.\"\n      }\n    },\n    {\n      \"@type\": \"Question\",\n      \"name\": \"How is the tax actually paid, and does it have to be paid in one go?\",\n      \"acceptedAnswer\": {\n        \"@type\": \"Answer\",\n        \"text\": \"No, and this is the part of the regime that is more generous than most foreign families expect. Under Article 19 of the Inheritance and Gift Tax Law, inheritance and gift tax is paid over three years from assessment, in six equal instalments falling in May and November of each of those years. That spreads the liability considerably, and it means an heir does not need to find the full amount before the estate can be dealt with. The instalment schedule does not, however, apply to everything \u2014 prizes from games of chance and draws are treated differently \u2014 and late instalments attract a late-payment charge. Work from the due dates printed on the assessment slip rather than from a general rule, and confirm the position with the tax office that issued it.\"\n      }\n    },\n    {\n      \"@type\": \"Question\",\n      \"name\": \"Can the title deed be transferred to the heirs before the tax is dealt with?\",\n      \"acceptedAnswer\": {\n        \"@type\": \"Answer\",\n        \"text\": \"No. This is the practical lock in the system, and it is the reason the tax cannot simply be ignored by a family living abroad. The Land Registry will not register the transfer of a Turkish property into the heirs\u2019 names until the inheritance tax position has been formally addressed with the tax office and a clearance document has been issued confirming it. The sequence is therefore fixed: obtain the certificate of inheritance establishing who the heirs are and in what shares, file the inheritance tax declaration, obtain the clearance, and only then apply at the Land Registry. Until that is done the property remains registered in the deceased\u2019s name, which means it cannot be sold, mortgaged or dealt with. Sources differ on whether clearance follows full settlement or the first instalment, so confirm the current requirement with the relevant tax office before you plan around it.\"\n      }\n    }\n  ]\n}\n<\/script>\n\n<script>\nfunction vrtFaq(el){var item=el.parentElement;var wasOpen=item.classList.contains('vrt-open');document.querySelectorAll('.vrt-faq-item.vrt-open').forEach(function(i){i.classList.remove('vrt-open');});if(!wasOpen)item.classList.add('vrt-open');}\n(function(){function init(){var w=document.querySelector('.vrt');if(!w)return;var e=w.parentElement;while(e&&e!==document.documentElement){e.style.setProperty('padding-left','0px','important');e.style.setProperty('padding-right','0px','important');e.style.setProperty('padding-top','0px','important');e.style.setProperty('overflow','visible','important');e.style.setProperty('max-width','none','important');e=e.parentElement;}['.post-header-wrap','.post-thumbnail-wrap'].forEach(function(s){var 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cleared.<\/p>","protected":false},"author":3,"featured_media":24589,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"inline_featured_image":false,"_joinchat":[],"footnotes":""},"categories":[140],"tags":[],"class_list":["post-46917","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog"],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v27.6 (Yoast SEO v28.2) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title>Veraset ve \u0130ntikal Vergisi: Turkey&#039;s Inheritance Tax<\/title>\n<meta name=\"description\" content=\"Veraset ve intikal vergisi explained for foreign owners: Turkey 2026 inheritance and gift tax rates, exemptions, deadlines and the title transfer.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" 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