{"id":16020,"date":"2021-07-09T11:56:12","date_gmt":"2021-07-09T11:56:12","guid":{"rendered":"http:\/\/www.alohaber.net\/wp\/?p=16020"},"modified":"2021-07-09T11:56:12","modified_gmt":"2021-07-09T11:56:12","slug":"2021-ikinci-donem-yurtici-ve-yurtdisi-gelir-vergisinden-istisna-harcirah-tutarlari","status":"publish","type":"post","link":"https:\/\/www.alohaber.net\/wp\/2021\/07\/2021-ikinci-donem-yurtici-ve-yurtdisi-gelir-vergisinden-istisna-harcirah-tutarlari\/","title":{"rendered":"2021 \u0130kinci D\u00f6nem Yurti\u00e7i ve Yurtd\u0131\u015f\u0131 Gelir Vergisinden \u0130stisna Harc\u0131rah Tutarlar\u0131"},"content":{"rendered":"

\"\"<\/a>2021 \u0130kinci D\u00f6nem Harc\u0131rah Tutarlar\u0131 1 Temmuz 2021 \u2013 31 Aral\u0131k 2021 Tarihleri Aras\u0131nda Yurti\u00e7i ve Yurtd\u0131\u015f\u0131 Gelir Vergisinden \u0130stisna Harc\u0131rah Tu…\u00a0<\/p>\n

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2021 \u0130kinci D\u00f6nem Yurti\u00e7i ve Yurtd\u0131\u015f\u0131 Gelir Vergisinden \u0130stisna Harc\u0131rah Tutarlar\u0131<\/strong><\/p>\n

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Tarih:\u00a0
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2021 \u0130kinci D\u00f6nem Harc\u0131rah Tutarlar\u0131<\/h4>\n

1 Temmuz 2021 \u2013 31 Aral\u0131k 2021 Tarihleri Aras\u0131nda Yurti\u00e7i ve Yurtd\u0131\u015f\u0131 Gelir Vergisinden \u0130stisna Harc\u0131rah Tutarlar\u0131<\/em><\/p>\n

\u00d6ZET:<\/strong><\/div>\n
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1 Temmuz 2021- 31 Aral\u0131k 2021 tarihleri aras\u0131nda gelir vergisinden istisna yurti\u00e7i ve yurtd\u0131\u015f\u0131 harc\u0131rah tutarlar\u0131 bu Sirk\u00fclerin konusunu olu\u015fturmaktad\u0131r.<\/p>\n

2021 y\u0131l\u0131nda B\u00fct\u00e7e Kanununa g\u00f6re yurti\u00e7i harc\u0131rah tutarlar\u0131 bir \u00f6nceki y\u0131la g\u00f6re artm\u0131\u015f, maa\u015f katsay\u0131lar\u0131 Ocak ay\u0131nda de\u011fi\u015fti\u011fi i\u00e7in maa\u015f dilim tutarlar\u0131 da de\u011fi\u015fmi\u015ftir.<\/p>\n

Yurtd\u0131\u015f\u0131 harc\u0131rahlar\u0131na ili\u015fkin olarak 30 Ocak 2021 tarihli ve 31380 say\u0131l\u0131 Resmi Gazetede yay\u0131mlanan 3468 say\u0131l\u0131 Kuzey K\u0131br\u0131s T\u00fcrk Cumhuriyeti\u2019ne Yap\u0131lacak Yolculuklarda Verilecek G\u00fcndeliklere Dair Karar\u201d ile \u201cYurtd\u0131\u015f\u0131 G\u00fcndeliklerine Dair Karar\u201dda 1 Ocak 2021 tarihinden itibaren yurtd\u0131\u015f\u0131nda uygulanacak harc\u0131rah tutarlar\u0131na ili\u015fkin belirleme yap\u0131lm\u0131\u015ft\u0131r.<\/p>\n

Buna g\u00f6re 1 Temmuz 2021- 31 Aral\u0131k 2021 d\u00f6neminde ge\u00e7erli ayl\u0131k katsay\u0131s\u0131, taban ayl\u0131k katsay\u0131s\u0131 ve yan \u00f6deme katsay\u0131s\u0131 de\u011fi\u015fti\u011finden, yurt i\u00e7i ve yurt d\u0131\u015f\u0131na gelir vergisinden istisna harc\u0131rah tutarlar\u0131na g\u00f6re maa\u015f dilim tutarlar\u0131 de\u011fi\u015fmi\u015ftir.<\/p>\n<\/div>\n

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\u00a0<\/div>\n<\/div>\n

30 Ocak 2021 tarihli ve 31380 say\u0131l\u0131 Resmi Gazetede yay\u0131mlanan\u00a03468 say\u0131l\u0131 Kuzey K\u0131br\u0131s T\u00fcrk Cumhuriyeti\u2019ne Yap\u0131lacak Yolculuklarda Verilecek G\u00fcndeliklere Dair Karar<\/a><\/strong>\u201d ile \u201cYurtd\u0131\u015f\u0131 G\u00fcndeliklerine Dair Karar\u201dda 1 Ocak 2021 tarihinden itibaren yurtd\u0131\u015f\u0131nda uygulanacak harc\u0131rah tutarlar\u0131na ili\u015fkin belirleme yap\u0131lm\u0131\u015ft\u0131r.<\/p>\n

Buna g\u00f6re s\u00f6z konusu Karar, 31 Aral\u0131k 2020 tarihli ve 31351 (1. M\u00fckerrer) say\u0131l\u0131 M\u00fckerrer Resmi Gazetede yay\u0131mlanan ve 1 Ocak 2021 tarihi itibariyle y\u00fcr\u00fcrl\u00fc\u011fe giren\u00a02021 y\u0131l\u0131 Merkezi Y\u00f6netim B\u00fct\u00e7e Kanunu<\/a><\/strong>\u00a0ve kamu g\u00f6revlilerinin mali ve sosyal haklar\u0131na ili\u015fkin olarak Hazine ve Maliye Bakanl\u0131\u011f\u0131 Kamu Mali Y\u00f6netim ve D\u00f6n\u00fc\u015f\u00fcm Genel M\u00fcd\u00fcrl\u00fc\u011f\u00fcn\u00fcn\u00a06\/01\/2021 tarihli ve 27998389-010.06.02-11638 Genelgesi<\/a><\/strong>(1)<\/sup>\u00a0dikkate al\u0131narak yenilenmi\u015fti.<\/p>\n

Bu defa ayn\u0131 Genel M\u00fcd\u00fcrl\u00fc\u011f\u00fcn 7\/7\/2021 tarihli ve\u00a027998389-010.06.02-421208 say\u0131l\u0131 Genelgesinde<\/a><\/strong>\u00a01\/7\/2021-31\/12\/2021 d\u00f6neminde ge\u00e7erli olmak \u00fczere; ayl\u0131k katsay\u0131s\u0131n\u0131n (0.179797), memuriyet taban ayl\u0131\u011f\u0131 g\u00f6stergesine uygulanacak taban ayl\u0131k katsay\u0131s\u0131n\u0131n (2.814188), i\u015f g\u00fc\u00e7l\u00fc\u011f\u00fc, i\u015f riski, temininde g\u00fc\u00e7l\u00fck ve mali sorumluluk zamlar\u0131n\u0131n ayl\u0131k tutarlara \u00e7evrilmesinde uygulanacak yan \u00f6deme katsay\u0131s\u0131n\u0131n ise (0.057019) olarak belirlendi\u011fi belirtilmi\u015ftir.<\/p>\n

Buna g\u00f6re Gelir Vergisi Kanunu\u2019na g\u00f6re yurti\u00e7i ve yurtd\u0131\u015f\u0131 vergiden istisna harc\u0131rah tutarlar\u0131 a\u015fa\u011f\u0131daki gibi hesaplanm\u0131\u015ft\u0131r.<\/p>\n

I) Vergiden \u0130stisna yurti\u00e7i harc\u0131rah tutarlar\u0131<\/strong><\/p>\n

1-) 1 Ocak 2021- 30 Haziran 2021 d\u00f6nemi vergiden \u0130stisna yurti\u00e7i harc\u0131rah tutarlar\u0131<\/strong><\/p>\n

31 Aral\u0131k 2020 tarihli ve 31351 1.M\u00fckerrer say\u0131l\u0131 M\u00fckerrer Resmi Gazetede yay\u0131mlanan ve 1 Ocak 2021 tarihi itibariyle y\u00fcr\u00fcrl\u00fc\u011fe giren 2021 y\u0131l\u0131 Merkezi Y\u00f6netim B\u00fct\u00e7e Kanunu\u2019nun (H) Cetvelinde yer alan 2021 y\u0131l\u0131 Harc\u0131rah Tutarlar\u0131 ile Gelir Vergisi Kanunu\u2019nun 24\/2\u2019nci maddesi d\u00fczenlemesi ve 2021 y\u0131l\u0131 Ocak Haziran d\u00f6nemi memur maa\u015f katsay\u0131lar\u0131 dikkate al\u0131narak 1 Ocak 2021 \u2013 30 Haziran 2021 d\u00f6nemi vergiden istisna yurti\u00e7i harc\u0131rah tutarlar\u0131 a\u015fa\u011f\u0131daki gibi hesaplanm\u0131\u015ft\u0131.<\/p>\n

(1)\u00a0<\/sup>S\u00f6z konusu Genelgede 1\/1\/2021-30\/06\/2021 d\u00f6neminde ge\u00e7erli olmak \u00fczere; ayl\u0131k katsay\u0131s\u0131 (0,165786), memuriyet taban ayl\u0131\u011f\u0131 g\u00f6stergesine uygulanacak taban ayl\u0131k katsay\u0131s\u0131 (2,594917), i\u015f g\u00fc\u00e7l\u00fc\u011f\u00fc, i\u015f riski, temininde g\u00fc\u00e7l\u00fck ve mali sorumluluk zamlar\u0131n\u0131n ayl\u0131k tutarlara \u00e7evrilmesinde uygulanacak yan \u00f6deme katsay\u0131s\u0131 ise (0,052576) olarak belirlendi\u011fi belirtilmi\u015ftir.<\/em><\/p>\n\n\n\n\n\n\n\n\n\n
1.1.2021-30.06.2021\u00a0<\/strong>D\u00f6nemi \u0130\u00e7in Ge\u00e7erli Br\u00fct Ayl\u0131k\u00a0<\/strong>Tutar\u0131 (TL)<\/strong><\/td>\nVergiden \u0130stisna\u00a0 G\u00fcndelik\u00a0 Tutar\u0131 (TL)<\/strong><\/td>\nHarc\u0131raha Esas\u00a0\u00a0<\/strong>Al\u0131nacak S\u00fctun<\/strong><\/td>\n<\/tr>\n
\u00a0\u00a0 4,169.88<\/td>\nTL ve fazlas\u0131<\/td>\n73,50<\/td>\nII<\/td>\n<\/tr>\n
4,140.04 \u2013<\/td>\n4,169.87 TL aras\u0131<\/td>\n61,65<\/td>\nIII<\/td>\n<\/tr>\n
3,775.31 \u2013<\/td>\n4,140.03 TL aras\u0131<\/td>\n57,55<\/td>\nIV<\/td>\n<\/tr>\n
3,311.11 \u2013<\/td>\n3,775.30 TL aras\u0131<\/td>\n54,05<\/td>\nV<\/td>\n<\/tr>\n
2,746.61 \u2013<\/td>\n3,311.10 TL aras\u0131<\/td>\n47,65<\/td>\nVI<\/td>\n<\/tr>\n
2,746.60<\/td>\nTL ve daha az\u0131<\/td>\n46,35<\/td>\nVII<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n
\u00a0<\/div>\n

1 Temmuz 2021 \u2013 31 Aral\u0131k\u00a0\u00a0\u00a0 2021 d\u00f6nemi vergiden istisna yurti\u00e7i harc\u0131rah tutarlar\u0131 a\u015fa\u011f\u0131daki gibi hesaplanm\u0131\u015ft\u0131r.<\/p>\n\n\n\n\n\n\n\n\n\n
1.7.2021-31.12.2021\u00a0<\/strong>D\u00f6nemi \u0130\u00e7in Ge\u00e7erli Br\u00fct Ayl\u0131k Tutar\u0131 (TL)<\/strong><\/td>\nVergiden \u0130stisna\u00a0 G\u00fcndelik\u00a0 Tutar\u0131 (TL)<\/strong><\/td>\nHarc\u0131raha Esas\u00a0\u00a0<\/strong>Al\u0131nacak S\u00fctun<\/strong><\/td>\n<\/tr>\n
\u00a0\u00a0\u00a0\u00a0 4,522.26\u00a0\u00a0\u00a0\u00a0 TL ve fazlas\u0131<\/td>\n73,50<\/td>\nII<\/td>\n<\/tr>\n
\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 4,489.90 \u2013 4,522.25\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 TL aras\u0131<\/td>\n61,65<\/td>\nIII<\/td>\n<\/tr>\n
\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 4,094.34 \u2013 4,489.89\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 TL aras\u0131<\/td>\n57,55<\/td>\nIV<\/td>\n<\/tr>\n
\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 3,590.91 \u2013 4,094.33\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 TL aras\u0131<\/td>\n54,05<\/td>\nV<\/td>\n<\/tr>\n
\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 2,978.70 \u2013 3,590.90\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 TL aras\u0131<\/td>\n47,65<\/td>\nVI<\/td>\n<\/tr>\n
\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 2,978.69\u00a0\u00a0\u00a0\u00a0\u00a0 TL ve daha az\u0131<\/td>\n\u00a0<\/td>\n46,35<\/td>\nVII<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

Tamam\u0131 \u0130\u00e7in A\u015fa\u011f\u0131daki Linkimize T\u0131klay\u0131n\u0131z<\/p>\n

Kaynak:<\/strong>\u00a0T\u00dcRMOB<\/p>\n<\/div>\n","protected":false},"excerpt":{"rendered":"

2021 \u0130kinci D\u00f6nem Harc\u0131rah Tutarlar\u0131 1 Temmuz 2021 \u2013 31 Aral\u0131k 2021 Tarihleri Aras\u0131nda Yurti\u00e7i ve Yurtd\u0131\u015f\u0131 Gelir Vergisinden \u0130stisna Harc\u0131rah Tu…\u00a0  <\/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-16020","post","type-post","status-publish","format-standard","hentry","category-mevzuat-haberleri"],"_links":{"self":[{"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/posts\/16020","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/comments?post=16020"}],"version-history":[{"count":1,"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/posts\/16020\/revisions"}],"predecessor-version":[{"id":16021,"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/posts\/16020\/revisions\/16021"}],"wp:attachment":[{"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/media?parent=16020"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/categories?post=16020"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/tags?post=16020"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}