{"id":19140,"date":"2025-07-24T10:29:49","date_gmt":"2025-07-24T10:29:49","guid":{"rendered":"https:\/\/www.alohaber.net\/wp\/?p=19140"},"modified":"2025-07-24T10:29:49","modified_gmt":"2025-07-24T10:29:49","slug":"133550-4760-sayili-ozel-tuketim-vergisi-kanununa-ekli-ii-sayili-listede-yer-alan-bazi-mallarin-ozel-tuketim-vergisi-oranlari-ile-ozel-tuketim-vergisi-oranlarina-esas-ozel-tuketim-vergisi-matrahla","status":"publish","type":"post","link":"http:\/\/www.alohaber.net\/wp\/2025\/07\/133550-4760-sayili-ozel-tuketim-vergisi-kanununa-ekli-ii-sayili-listede-yer-alan-bazi-mallarin-ozel-tuketim-vergisi-oranlari-ile-ozel-tuketim-vergisi-oranlarina-esas-ozel-tuketim-vergisi-matrahla\/","title":{"rendered":"13:35:50 4760 Say\u0131l\u0131 \u00d6zel T\u00fcketim Vergisi Kanununa Ekli (II) Say\u0131l\u0131 Listede Yer Alan Baz\u0131 Mallar\u0131n, \u00d6zel T\u00fcketim Vergisi Oranlar\u0131 ile \u00d6zel T\u00fcketim Vergisi Oranlar\u0131na Esas \u00d6zel T\u00fcketim Vergisi Matrahlar\u0131n\u0131n Yeniden Tespiti"},"content":{"rendered":"<p><a href=\"http:\/\/www.alohaber.net\/wp\/wp-content\/uploads\/2018\/08\/cumhurbaskanligi-cb.png\"><img loading=\"lazy\" decoding=\"async\" class=\"alignleft size-full wp-image-12457\" src=\"http:\/\/www.alohaber.net\/wp\/wp-content\/uploads\/2018\/08\/cumhurbaskanligi-cb.png\" alt=\"\" width=\"80\" height=\"80\" \/><\/a>4760 say\u0131l\u0131 \u00d6zel T\u00fcketim Vergisi Kanununa ekli (II) say\u0131l\u0131 listede yer alan baz\u0131 mallar\u0131n, \u00f6zel t\u00fcketim vergisi oranlar\u0131 ile \u00f6zel t\u00fcketim vergisi oranlar\u0131na esas \u00f6zel t\u00fcketim vergisi matrahlar\u0131n\u0131n yeniden tespiti hakk\u0131ndaki ekli Karar\u0131n y\u00fcr\u00fcrl\u00fc\u011fe konulmas\u0131na, mezk\u00fbr Kanunun 12 nci maddesi gere\u011fince karar verilmi\u015ftir.<\/p>\n<p><!--more--><\/p>\n<p>24 Temmuz 2025 Tarihli Resmi Gazete<\/p>\n<p>Say\u0131: 32965<\/p>\n<p>Cumhurba\u015fkan\u0131 Karar\u0131<\/p>\n<p>Karar Say\u0131s\u0131: 10115<\/p>\n<p>4760 say\u0131l\u0131 \u00d6zel T\u00fcketim Vergisi Kanununa ekli (II) say\u0131l\u0131 listede yer alan baz\u0131 mallar\u0131n, \u00f6zel t\u00fcketim vergisi oranlar\u0131 ile \u00f6zel t\u00fcketim vergisi oranlar\u0131na esas \u00f6zel t\u00fcketim vergisi matrahlar\u0131n\u0131n yeniden tespiti hakk\u0131ndaki ekli Karar\u0131n y\u00fcr\u00fcrl\u00fc\u011fe konulmas\u0131na, mezk\u00fbr Kanunun 12 nci maddesi gere\u011fince karar verilmi\u015ftir.<\/p>\n<p>23 Temmuz 2025<\/p>\n<p>Recep Tayyip ERDO\u011eAN<\/p>\n<p>CUMHURBA\u015eKANI<\/p>\n<p>23\/7\/2025 TAR\u0130HL\u0130 VE 10115 SAYILI CUMHURBA\u015eKANI KARARININ EK\u0130 KARAR<\/p>\n<p><strong>MADDE 1<\/strong>\u2013 (1) 6\/6\/2002 tarihli ve <strong><a href=\"https:\/\/www.alomaliye.com\/2002\/06\/12\/ozel-tuketim-vergisi-kanunu-otv-4760-sayili-kanun\/\">4760 say\u0131l\u0131 \u00d6zel T\u00fcketim Vergisi Kanununa<\/a><\/strong> ekli (II) say\u0131l\u0131 listedeki 87.03 G.T.\u0130.P. numaral\u0131 mallardan \u201c- Di\u011ferleri\u201d sat\u0131r\u0131 alt\u0131nda yer alan baz\u0131 mallar i\u00e7in farkl\u0131 matrah gruplar\u0131 ile bu matrah gruplar\u0131na ili\u015fkin oranlar olu\u015fturulmu\u015f ve mallar\u0131n \u00f6zel t\u00fcketim vergisi oranlar\u0131na esas \u00f6zel t\u00fcketim vergisi matrahlar\u0131 ile \u00f6zel t\u00fcketim vergisi oranlar\u0131 a\u015fa\u011f\u0131daki \u015fekilde tespit edilmi\u015ftir.<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"aligncenter wp-image-170256 size-full not-transparent disappear mom_appear\" src=\"https:\/\/www.alomaliye.com\/wp-content\/uploads\/2025\/07\/otv-10115.webp\" sizes=\"auto, (max-width: 777px) 100vw, 777px\" srcset=\"https:\/\/www.alomaliye.com\/wp-content\/uploads\/2025\/07\/otv-10115.webp 777w, https:\/\/www.alomaliye.com\/wp-content\/uploads\/2025\/07\/otv-10115-238x300.webp 238w, https:\/\/www.alomaliye.com\/wp-content\/uploads\/2025\/07\/otv-10115-768x970.webp 768w, https:\/\/www.alomaliye.com\/wp-content\/uploads\/2025\/07\/otv-10115-600x758.webp 600w\" alt=\"\" width=\"777\" height=\"981\" data-dominant-color=\"f3f3f3\" data-has-transparency=\"false\" \/><\/p>\n<p><strong>MADDE 2<\/strong>\u2013 (1) Bu Karar yay\u0131m\u0131 tarihinde y\u00fcr\u00fcrl\u00fc\u011fe girer.<\/p>\n<div class=\"google-auto-placed ap_container\"><ins class=\"adsbygoogle adsbygoogle-noablate\" data-ad-format=\"auto\" data-ad-client=\"ca-pub-3648274895166296\" data-adsbygoogle-status=\"done\" data-ad-status=\"unfilled\"><\/p>\n<div id=\"aswift_4_host\"><iframe loading=\"lazy\" id=\"aswift_4\" tabindex=\"0\" title=\"Advertisement\" src=\"https:\/\/googleads.g.doubleclick.net\/pagead\/ads?gdpr=0&amp;us_privacy=1---&amp;gpp_sid=-1&amp;client=ca-pub-3648274895166296&amp;output=html&amp;h=90&amp;adk=3090513039&amp;adf=2804868224&amp;pi=t.aa~a.1381849204~i.23~rp.4&amp;w=822&amp;abgtt=9&amp;fwrn=4&amp;fwrnh=100&amp;lmt=1753345225&amp;num_ads=1&amp;rafmt=1&amp;armr=3&amp;sem=mc&amp;pwprc=3597957470&amp;ad_type=text_image&amp;format=822x90&amp;url=https%3A%2F%2Fwww.alomaliye.com%2F2025%2F07%2F24%2F4760-sayili-otv-ekli-ii-sayili-liste-otv-oranlari-karar-sayisi-10115%2F&amp;host=ca-host-pub-2644536267352236&amp;fwr=0&amp;pra=3&amp;rh=200&amp;rw=822&amp;rpe=1&amp;resp_fmts=3&amp;wgl=1&amp;fa=27&amp;dt=1753353350994&amp;bpp=2&amp;bdt=1251&amp;idt=2&amp;shv=r20250721&amp;mjsv=m202507220101&amp;ptt=9&amp;saldr=aa&amp;abxe=1&amp;cookie=ID%3Da8e44448a3833ca2%3AT%3D1746524219%3ART%3D1753353173%3AS%3DALNI_MZlmE-DY_JmOMxg7VDVhZ7Xh7KQjw&amp;gpic=UID%3D000010a4ae270028%3AT%3D1746524219%3ART%3D1753353173%3AS%3DALNI_MapdVM8qBkF3Qtbhh6d09yvyyr6uA&amp;eo_id_str=ID%3Dc1b3e086ce30faa7%3AT%3D1744017487%3ART%3D1753353173%3AS%3DAA-AfjbSrjgqMdqEntFJUTJcBuFd&amp;prev_fmts=300x600%2C307x250%2C0x0%2C822x280&amp;nras=3&amp;correlator=4491316345440&amp;frm=20&amp;pv=1&amp;u_tz=180&amp;u_his=3&amp;u_h=1440&amp;u_w=3440&amp;u_ah=1392&amp;u_aw=3440&amp;u_cd=24&amp;u_sd=1&amp;adx=369&amp;ady=2421&amp;biw=1887&amp;bih=1046&amp;scr_x=0&amp;scr_y=0&amp;eid=31093576%2C95362655%2C95363277%2C95364960%2C95366915%2C95359265%2C31093606%2C95366850%2C95367166&amp;oid=2&amp;pvsid=8719716259366398&amp;tmod=360767849&amp;uas=3&amp;nvt=1&amp;ref=https%3A%2F%2Fwww.alomaliye.com%2F&amp;fc=384&amp;brdim=655%2C118%2C655%2C118%2C3440%2C0%2C1903%2C1139%2C1887%2C1046&amp;vis=1&amp;rsz=%7C%7Cs%7C&amp;abl=NS&amp;fu=128&amp;bc=31&amp;bz=1.01&amp;pgls=CAA.~CAA.~CAEQBBoHMS4xNTcuMA..~CAA.~CAA.~CAEQBg..~CAA.~CAA.&amp;ifi=5&amp;uci=a!5&amp;btvi=3&amp;fsb=1&amp;dtd=13\" name=\"aswift_4\" width=\"822\" height=\"0\" frameborder=\"0\" marginwidth=\"0\" marginheight=\"0\" scrolling=\"no\" sandbox=\"allow-forms allow-popups allow-popups-to-escape-sandbox allow-same-origin allow-scripts allow-top-navigation-by-user-activation\" data-google-container-id=\"a!5\" aria-label=\"Advertisement\" data-google-query-id=\"CL7jl52m1Y4DFVKfgwcddpEuqw\" data-load-complete=\"true\" data-mce-fragment=\"1\"><\/iframe><\/div>\n<p><\/ins><\/div>\n<p><strong>MADDE 3-<\/strong> (1) Bu Karar h\u00fck\u00fcmlerini Hazine ve Maliye Bakan\u0131 y\u00fcr\u00fct\u00fcr.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>4760 say\u0131l\u0131 \u00d6zel T\u00fcketim Vergisi Kanununa ekli (II) say\u0131l\u0131 listede yer alan baz\u0131 mallar\u0131n, \u00f6zel t\u00fcketim vergisi oranlar\u0131 ile \u00f6zel t\u00fcketim vergisi oranlar\u0131na esas \u00f6zel t\u00fcketim vergisi matrahlar\u0131n\u0131n yeniden tespiti hakk\u0131ndaki ekli Karar\u0131n y\u00fcr\u00fcrl\u00fc\u011fe konulmas\u0131na, mezk\u00fbr Kanunun 12 nci maddesi gere\u011fince karar verilmi\u015ftir.<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[3],"tags":[],"class_list":["post-19140","post","type-post","status-publish","format-standard","hentry","category-mevzuat-haberleri"],"_links":{"self":[{"href":"http:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/posts\/19140","targetHints":{"allow":["GET"]}}],"collection":[{"href":"http:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"http:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"http:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"http:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/comments?post=19140"}],"version-history":[{"count":1,"href":"http:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/posts\/19140\/revisions"}],"predecessor-version":[{"id":19141,"href":"http:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/posts\/19140\/revisions\/19141"}],"wp:attachment":[{"href":"http:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/media?parent=19140"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"http:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/categories?post=19140"},{"taxonomy":"post_tag","embeddable":true,"href":"http:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/tags?post=19140"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}