Inheritance and transfer tax exception limits for 2012:
Tax base
:
In transfer by inheritance (%)
In voluntary transfer (%)
For the first 180,000.- TL
:
1
10
For the following 400,000.- TL
:
3
15
For the following 880,000.- TL
:
5
20
For the following 1,700,000.- TL
:
7
25
For tax base exceeding 3,160,000.- TL
:
10
30
 
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