{"id":19417,"date":"2026-01-02T13:07:05","date_gmt":"2026-01-02T13:07:05","guid":{"rendered":"https:\/\/www.alohaber.net\/wp\/?p=19417"},"modified":"2026-01-02T13:07:05","modified_gmt":"2026-01-02T13:07:05","slug":"gelir-vergisi-genel-tebligi-seri-no-332-gvk-332","status":"publish","type":"post","link":"https:\/\/www.alohaber.net\/wp\/2026\/01\/gelir-vergisi-genel-tebligi-seri-no-332-gvk-332\/","title":{"rendered":"Gelir Vergisi Genel Tebli\u011fi (Seri No: 332) \u2013 GVK 332"},"content":{"rendered":"

\"\"<\/a>31 Aral\u0131k 2025 Tarihli Resmi Gazete Say\u0131: 33124 (5. M\u00fckerrer) Hazine ve Maliye Bakanl\u0131\u011f\u0131 (Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131)\u2019ndan: GEL\u0130R VERG\u0130S\u0130 GENEL TEBL\u0130\u011e\u0130…<\/p>\n

 <\/p>\n

<\/p>\n

 <\/p>\n

Gelir Vergisi Genel Tebli\u011fi (Seri No: 332) \u2013 GVK 332<\/strong><\/p>\n

Tarih:\u00a0
\n

31 Aral\u0131k 2025 Tarihli Resmi Gazete<\/p>\n

Say\u0131: 33124 (5. M\u00fckerrer)<\/p>\n

Hazine ve Maliye Bakanl\u0131\u011f\u0131 (Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131)\u2019ndan:<\/p>\n

GEL\u0130R VERG\u0130S\u0130 GENEL TEBL\u0130\u011e\u0130<\/p>\n

(SER\u0130 NO:332)<\/p>\n

B\u0130R\u0130NC\u0130 B\u00d6L\u00dcM<\/strong><\/p>\n

Ama\u00e7 ve Yasal D\u00fczenlemeler<\/strong><\/p>\n

Ama\u00e7<\/strong><\/p>\n

MADDE 1- (1) Bu Tebli\u011fin amac\u0131, 31\/12\/1960 tarihli ve\u00a0193 say\u0131l\u0131 Gelir Vergisi Kanununun<\/a><\/strong>\u00a09\/10, 21, 23\/8, 23\/10, 31, 40\/1, 40\/7, 47, 48, 68, m\u00fckerrer 80, 82, 86, 103 ve m\u00fckerrer 121 inci maddelerinde yer alan ve yeniden de\u011ferleme oran\u0131nda art\u0131r\u0131lan maktu had ve tutarlar, basit usule tabi m\u00fckelleflerde toplu belge d\u00fczenleme uygulamas\u0131 ile 1\/1\/2006 tarihinden \u00f6nce ihra\u00e7 edilen bir k\u0131s\u0131m menkul k\u0131ymetlerden 2025 takvim y\u0131l\u0131nda elde edilen menkul sermaye irad\u0131n\u0131n beyan\u0131nda dikkate al\u0131nacak indirim oran\u0131 uygulamas\u0131na ili\u015fkin hususlar\u0131n a\u00e7\u0131klanmas\u0131d\u0131r.<\/p>\n

Yasal d\u00fczenlemeler<\/strong><\/p>\n

MADDE 2- (1) 193 say\u0131l\u0131 Kanunun m\u00fckerrer 121 inci maddesinde;<\/p>\n

Birinci f\u0131krada yer alan tutar, her y\u0131l bir \u00f6nceki y\u0131la ili\u015fkin olarak\u00a0213 say\u0131l\u0131 Vergi Usul Kanunu<\/a><\/strong>\u00a0h\u00fck\u00fcmlerine g\u00f6re belirlenen yeniden de\u011ferleme oran\u0131nda art\u0131r\u0131lmak suretiyle uygulan\u0131r. Bu \u015fekilde hesaplanan tutar\u0131n %5\u2019ini a\u015fmayan kesirler dikkate al\u0131nmaz. Cumhurba\u015fkan\u0131, birinci f\u0131krada yer alan oran\u0131 ve tutar\u0131 iki kat\u0131na kadar art\u0131rmaya, s\u0131f\u0131ra kadar indirmeye, kanuni oran ve tutar\u0131na getirmeye; Maliye Bakanl\u0131\u011f\u0131, maddenin uygulanmas\u0131na ili\u015fkin usul ve esaslar\u0131 belirlemeye yetkilidir.\u201d
\nh\u00fckm\u00fc yer almaktad\u0131r.<\/p>\n

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

<\/ins><\/div>\n

(2 ) 193 say\u0131l\u0131 Kanunun m\u00fckerrer 123 \u00fcnc\u00fc maddesinde;<\/p>\n

2. Bu Kanunun 9\/10, 19, 21, 23\/8, 23\/10, 31, 40\/1, 40\/7, 47, 48, 68, m\u00fckerrer 80, 82 ve 86 nc\u0131 maddeleri ile 89 uncu maddesinin birinci f\u0131kras\u0131n\u0131n (15) numaral\u0131 bendinde yer alan maktu had ve tutarlar, her y\u0131l bir \u00f6nceki y\u0131la ili\u015fkin olarak Vergi Usul Kanunu h\u00fck\u00fcmlerine g\u00f6re belirlenen yeniden de\u011ferleme oran\u0131nda art\u0131r\u0131lmak suretiyle uygulan\u0131r. Bu \u015fekilde hesaplanan maktu had ve tutarlar\u0131n % 5\u2019ini a\u015fmayan kesirler dikkate al\u0131nmaz. Cumhurba\u015fkan\u0131, bu surette tespit edilen had ve tutarlar\u0131 % 50\u2019sine kadar art\u0131rmaya veya indirmeye yetkilidir.<\/p>\n

3. Bu Kanunun 103 \u00fcnc\u00fc maddesinde yer alan vergi tarifesinin gelir dilim tutarlar\u0131 hakk\u0131nda, bu maddenin (2) numaral\u0131 f\u0131kras\u0131 uygulan\u0131r.\u201d<\/p>\n

h\u00fckm\u00fc yer almaktad\u0131r.<\/p>\n

\u0130K\u0130NC\u0130 B\u00d6L\u00dcM<\/strong><\/p>\n

Yeniden De\u011ferleme Oran\u0131nda Art\u0131r\u0131lan Had ve Tutarlar<\/strong><\/p>\n

Yeniden de\u011ferleme oran\u0131nda art\u0131r\u0131lan had ve tutarlar<\/strong><\/p>\n

MADDE 3- (1) 193 say\u0131l\u0131 Kanunun m\u00fckerrer 123 \u00fcnc\u00fc maddesi h\u00fckm\u00fc uyar\u0131nca, ayn\u0131 Kanunun 9\/10, 21, 23\/8, 23\/10, 31, 40\/1, 40\/7, 47, 48, 68, m\u00fckerrer 80, 82, 86 ve 103 \u00fcnc\u00fc maddelerinde yer alan ve 2025 y\u0131l\u0131nda uygulanan had ve tutarlar 27\/11\/2025 tarihli ve 33090 say\u0131l\u0131 Resm\u00ee Gazete\u2019de yay\u0131mlanan Vergi Usul Kanunu Genel Tebli\u011fi (S\u0131ra No: 585) ile 2025 y\u0131l\u0131 i\u00e7in % 25,49 (yirmi be\u015f virg\u00fcl k\u0131rk dokuz) olarak tespit edilen yeniden de\u011ferleme oran\u0131nda art\u0131r\u0131lmas\u0131 suretiyle belirlenerek 2026 takvim y\u0131l\u0131nda uygulanacak olan had ve tutarlar a\u015fa\u011f\u0131daki \u015fekilde tespit edilmi\u015ftir.<\/p>\n

(2) 2026 takvim y\u0131l\u0131nda uygulanmak \u00fczere 193 say\u0131l\u0131 Kanunun;<\/p>\n

a) 9 uncu maddesinin birinci f\u0131kras\u0131n\u0131n (10) numaral\u0131 bendinde yer alan, internet ve benzeri elektronik ortamlar \u00fczerinden yap\u0131lan sat\u0131\u015f has\u0131lat\u0131 1.900.000 TL,<\/p>\n

b) 21 inci maddesinin birinci f\u0131kras\u0131nda yer alan mesken kira gelirleri i\u00e7in uygulanan istisna tutar\u0131 58.000 TL,<\/p>\n

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

<\/ins><\/div>\n

c) 23 \u00fcnc\u00fc maddesinin birinci f\u0131kras\u0131n\u0131n (8) numaral\u0131 bendinde yer alan, i\u015fyerinde veya m\u00fc\u015ftemilat\u0131nda yemek verilmeyen durumlarda \u00e7al\u0131\u015f\u0131lan g\u00fcnlere ait bir g\u00fcnl\u00fck yemek bedeline ili\u015fkin istisna tutar\u0131 300 TL,<\/p>\n

\u00e7) 23 \u00fcnc\u00fc maddesinin birinci f\u0131kras\u0131n\u0131n (10) numaral\u0131 bendinde yer alan, i\u015fverenlerce hizmet erbab\u0131n\u0131n i\u015fyerine gidip gelmesi i\u00e7in sa\u011flanan menfaatlere ili\u015fkin istisna tutar\u0131 158 TL, d) 31 inci maddesinin ikinci f\u0131kras\u0131nda yer alan engellilik indirimi tutarlar\u0131;<\/p>\n

\u2013 Birinci derece engelliler i\u00e7in 12.000 TL,<\/p>\n

\u2013 \u0130kinci derece engelliler i\u00e7in 7.000 TL,<\/p>\n

\u2013 \u00dc\u00e7\u00fcnc\u00fc derece engelliler i\u00e7in 3.000 TL,<\/p>\n

e) 40 \u0131nc\u0131 maddesinin birinci f\u0131kras\u0131n\u0131n;<\/p>\n

\u2013 (1) numaral\u0131 bendinde yer alan kiralama yoluyla edinilen binek otomobillerinin her birine ili\u015fkin ayl\u0131k kira bedeli 46.000 TL, gider olarak indirim konusu yap\u0131labilecek \u00f6zel t\u00fcketim vergisi ve katma de\u011fer vergisinin toplam tutar\u0131 1.200.000 TL,<\/p>\n

\u2013 (7) numaral\u0131 bendinde yer alan amortisman olarak indirim konusu yap\u0131labilecek tutar; \u00f6zel t\u00fcketim vergisi ve katma de\u011fer vergisi hari\u00e7 1.380.000 TL, vergilerin maliyet bedeline eklendi\u011fi veya binek otomobilin ikinci el olarak iktisap edildi\u011fi hallerde 2.600.000 TL,<\/p>\n

f) 47 nci maddesinin birinci f\u0131kras\u0131n\u0131n (2) numaral\u0131 bendinde yer alan y\u0131ll\u0131k kira bedeli toplam\u0131;<\/p>\n

\u2013 B\u00fcy\u00fck\u015fehir belediye s\u0131n\u0131rlar\u0131 i\u00e7inde 99.000 TL,<\/p>\n

\u2013 Di\u011fer yerlerde 60.000 TL,<\/p>\n

g) 48 inci maddesinin birinci f\u0131kras\u0131nda yer alan hadler;<\/p>\n

\u2013 (1) numaral\u0131 bent i\u00e7in 1.200.000 TL ve 1.900.000 TL,<\/p>\n

\u2013 (2) numaral\u0131 bent i\u00e7in 600.000 TL,<\/p>\n

\u2013 (3) numaral\u0131 bent i\u00e7in 1.200.000 TL,<\/p>\n

\u011f) 68 inci maddesinin birinci f\u0131kras\u0131n\u0131n;<\/p>\n

\u2013 (4) numaral\u0131 bendinde yer alan amortisman olarak indirim konusu yap\u0131labilecek tutar; \u00f6zel t\u00fcketim vergisi ve katma de\u011fer vergisi hari\u00e7 1.380.000 TL, vergilerin maliyet bedeline eklendi\u011fi veya binek otomobilin ikinci el olarak iktisap edildi\u011fi hallerde 2.600.000 TL,<\/p>\n

\u2013 (5) numaral\u0131 bendinde yer alan kiralama yoluyla edinilen binek otomobillerinin her birine ili\u015fkin ayl\u0131k kira bedeli 46.000 TL, gider olarak indirim konusu yap\u0131labilecek \u00f6zel t\u00fcketim vergisi ve katma de\u011fer vergisinin toplam tutar\u0131 1.200.000 TL,<\/p>\n

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

<\/ins><\/div>\n

h) M\u00fckerrer 80 inci maddesinin \u00fc\u00e7\u00fcnc\u00fc f\u0131kras\u0131nda yer alan de\u011fer art\u0131\u015f\u0131 kazan\u00e7lar\u0131na ili\u015fkin istisna tutar\u0131 150.000 TL,<\/p>\n

\u0131) 82 nci maddesinin ikinci f\u0131kras\u0131nda yer alan ar\u0131zi kazan\u00e7lara ili\u015fkin istisna tutar\u0131 350.000 TL,<\/p>\n

i) 86 nc\u0131 maddesinin birinci f\u0131kras\u0131n\u0131n (1) numaral\u0131 bendinin (d) alt bendinde yer alan tevkifata ve istisnaya konu olmayan menkul ve gayrimenkul sermaye iratlar\u0131na ili\u015fkin beyanname verme s\u0131n\u0131r\u0131 22.000 TL,
\nolarak tespit edilmi\u015ftir.<\/p>\n

(3) 193 say\u0131l\u0131 Kanunun 103 \u00fcnc\u00fc maddesinin birinci f\u0131kras\u0131nda yer alan gelir vergisine tabi gelirlerin vergilendirilmesinde esas al\u0131nan tarife, 2026 takvim y\u0131l\u0131 gelirlerinin vergilendirilmesinde uygulanmak \u00fczere a\u015fa\u011f\u0131daki \u015fekilde yeniden belirlenmi\u015ftir.<\/p>\n

190.000 TL\u2019ye kadar % 15<\/p>\n

400.000 TL\u2019nin 190.000 TL\u2019si i\u00e7in 28.500 TL, fazlas\u0131 % 20<\/p>\n

1.000.000 TL\u2019nin 400.000 TL\u2019si i\u00e7in 70.500 TL, (\u00fccret gelirlerinde<\/p>\n

1.500.000 TL\u2019nin 400.000 TL\u2019si i\u00e7in 70.500 TL), fazlas\u0131 % 27<\/p>\n

5.300.000 TL\u2019nin 1.000.000 TL\u2019si i\u00e7in 232.500 TL, (\u00fccret gelirlerinde<\/p>\n

5.300.000 TL\u2019nin 1.500.000 TL\u2019si i\u00e7in 367.500 TL), fazlas\u0131 % 35<\/p>\n

5.300.000 TL\u2019den fazlas\u0131n\u0131n 5.300.000 TL\u2019si i\u00e7in 1.737.500 TL, (\u00fccret<\/p>\n

gelirlerinde 5.300.000 TL\u2019den fazlas\u0131n\u0131n 5.300.000 TL\u2019si i\u00e7in 1.697.500 TL), fazlas\u0131 % 40<\/p>\n

(4) 193 say\u0131l\u0131 Kanunun m\u00fckerrer 121 inci maddesi h\u00fckm\u00fc uyar\u0131nca, an\u0131lan maddenin birinci f\u0131kras\u0131nda yer alan tutar, 1\/1\/2026 tarihinden itibaren verilmesi gereken y\u0131ll\u0131k gelir ve kurumlar vergisi beyannamelerinde uygulanmak \u00fczere 12.000.000 TL olarak tespit edilmi\u015ftir.<\/p>\n

\u00dc\u00c7\u00dcNC\u00dc B\u00d6L\u00dcM<\/strong><\/p>\n

Basit Usulde Kazan\u00e7 Tespiti ile \u0130lgili Hususlar<\/strong><\/p>\n

Kar hadleri emsallerine g\u00f6re d\u00fc\u015f\u00fck olarak tespit edilmi\u015f bulunan emtia i\u00e7in \u00f6zel hadler<\/strong><\/p>\n

MADDE 4- (1) Milli piyango bileti, akaryak\u0131t, \u015feker ve bunlar gibi kar hadleri emsallerine g\u00f6re d\u00fc\u015f\u00fck olarak tespit edilmi\u015f bulunan emtia i\u00e7in \u00f6zel hadler belirleme yetkisi 193 say\u0131l\u0131 Kanunun 48 inci maddesi ile Hazine ve Maliye Bakanl\u0131\u011f\u0131na verilmi\u015ftir. Bu yetki kullan\u0131larak 2025 y\u0131l\u0131 i\u00e7in 30\/12\/2024 tarihli ve 32768 ikinci m\u00fckerrer say\u0131l\u0131 Resm\u00ee Gazete\u2019de yay\u0131mlanan Gelir Vergisi Genel Tebli\u011fi (Seri No: 329) ile belirlenen tutarlar yeniden art\u0131r\u0131lm\u0131\u015ft\u0131r.<\/p>\n

(2) Buna g\u00f6re, an\u0131lan maddelerin ticaretini yapanlar\u0131n, 2026 takvim y\u0131l\u0131nda da basit usulden yararlanabilmeleri i\u00e7in al\u0131\u015f, sat\u0131\u015f veya has\u0131latlar\u0131n\u0131n 31\/12\/2025 tarihi itibar\u0131yla a\u015fa\u011f\u0131da belirtilen hadleri a\u015fmamas\u0131 gerekmektedir:<\/p>\n\n\n\n\n\n\n\n\n\n
Emtian\u0131n Cinsi<\/td>\nB\u00fcy\u00fck\u015fehir Belediye S\u0131n\u0131rlar\u0131 D\u0131\u015f\u0131nda Kalan Yerlerde<\/td>\nB\u00fcy\u00fck\u015fehir Belediye S\u0131n\u0131rlar\u0131 \u0130\u00e7inde Kalan Yerlerde<\/td>\n<\/tr>\n
Y\u0131ll\u0131k Al\u0131m \u00d6l\u00e7\u00fcs\u00fc (TL)<\/td>\nY\u0131ll\u0131k Sat\u0131\u015f \u00d6l\u00e7\u00fcs\u00fc (TL)<\/td>\nY\u0131ll\u0131k Al\u0131m \u00d6l\u00e7\u00fcs\u00fc (TL)<\/td>\nY\u0131ll\u0131k Sat\u0131\u015f \u00d6l\u00e7\u00fcs\u00fc (TL)<\/td>\n<\/tr>\n
De\u011ferli Ka\u011f\u0131t<\/td>\n2.100.000<\/td>\n2.200.000<\/td>\n2.500.000<\/td>\n3.000.000<\/td>\n<\/tr>\n
\u015eeker \u2013 \u00c7ay<\/td>\n1.500.000<\/td>\n2.100.000<\/td>\n1.900.000<\/td>\n2.500.000<\/td>\n<\/tr>\n
Milli Piy. Bil., Hemen Kazan, S\u00fcper Toto vb.<\/td>\n1.500.000<\/td>\n2.100.000<\/td>\n1.900.000<\/td>\n2.500.000<\/td>\n<\/tr>\n
\u0130\u00e7ki (Bira ve \u015earap Hari\u00e7) \u2013 \u0130spirto \u2013 Sigara \u2013 T\u00fct\u00fcn<\/td>\n1.500.000<\/td>\n2.100.000<\/td>\n1.900.000<\/td>\n2.500.000<\/td>\n<\/tr>\n
Akaryak\u0131t (LPG hari\u00e7)<\/td>\n2.200.000<\/td>\n2.500.000<\/td>\n3.000.000<\/td>\n3.500.000<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

(3) Belirtilen bu mallar\u0131n al\u0131m sat\u0131m\u0131 ile u\u011fra\u015fanlar hakk\u0131nda, basit usul\u00fcn \u00f6zel \u015fartlar\u0131 bak\u0131m\u0131ndan yukar\u0131daki hadler dikkate al\u0131nmak suretiyle, 2\/5\/1982 tarihli ve 17682 say\u0131l\u0131 Resm\u00ee Gazete\u2019de yay\u0131mlanan Gelir Vergisi Genel Tebli\u011fi (Seri No:136)\u2019ndeki hesaplamalar do\u011frultusunda i\u015flem yap\u0131lacakt\u0131r.<\/p>\n

Basit usule tabi m\u00fckelleflerde g\u00fcn sonunda toplu belge d\u00fczenleme uygulamas\u0131<\/strong><\/p>\n

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

<\/ins><\/div>\n

MADDE 5- (1) Basit usule tabi m\u00fckelleflerle ilgili 6\/12\/1998 tarihli ve 23545 say\u0131l\u0131 Resm\u00ee Gazete\u2019de yay\u0131mlanan Gelir Vergisi Genel Tebli\u011fi (Seri No: 215) ile getirilen, belge vermedikleri g\u00fcnl\u00fck has\u0131latlar\u0131 i\u00e7in g\u00fcn sonunda tek bir fatura d\u00fczenlenmesine ili\u015fkin uygulaman\u0131n, 31\/12\/2026 tarihine kadar devam etmesi Vergi Usul Kanununun m\u00fckerrer 257 nci maddesinin Bakanl\u0131\u011f\u0131m\u0131za verdi\u011fi yetkiye istinaden uygun g\u00f6r\u00fclm\u00fc\u015ft\u00fcr.<\/p>\n

D\u00d6RD\u00dcNC\u00dc B\u00d6L\u00dcM<\/strong><\/p>\n

Menkul Sermaye \u0130rad\u0131n\u0131n Beyan\u0131nda \u0130ndirim Oran\u0131 Uygulamas\u0131<\/strong><\/p>\n

2025 takvim y\u0131l\u0131nda elde edilen bir k\u0131s\u0131m menkul sermaye irad\u0131n\u0131n beyan\u0131nda dikkate al\u0131nacak indirim oran\u0131 uygulamas\u0131<\/strong><\/p>\n

MADDE 6- (1) 193 say\u0131l\u0131 Kanunun 76 nc\u0131 maddesinin 5281 say\u0131l\u0131 Kanunun 44 \u00fcnc\u00fc maddesiyle y\u00fcr\u00fcrl\u00fckten kald\u0131r\u0131lan ikinci f\u0131kras\u0131nda, 193 say\u0131l\u0131 Kanunun 75 inci maddesinin ikinci f\u0131kras\u0131n\u0131n (5), (6), (7), (12) ve (14) numaral\u0131 bentlerinde yer alan menkul sermaye iratlar\u0131na (d\u00f6viz cinsinden a\u00e7\u0131lan hesaplara \u00f6denen faiz ve k\u00e2r paylar\u0131, d\u00f6vize, alt\u0131na veya ba\u015fka bir de\u011fere endeksli menkul k\u0131ymetler ile d\u00f6viz cinsinden ihra\u00e7 edilen menkul k\u0131ymetlerden elde edilenler hari\u00e7) f\u0131krada belirtilen indirim oran\u0131n\u0131n uygulanmas\u0131 suretiyle bulunacak k\u0131sm\u0131n, bu iratlar\u0131n beyan\u0131 s\u0131ras\u0131nda indirim olarak dikkate al\u0131naca\u011f\u0131 belirtilmi\u015fti.<\/p>\n

(2) 193 say\u0131l\u0131 Kanunun indirim oran\u0131 uygulamas\u0131na y\u00f6nelik 76 nc\u0131 maddesinin ikinci f\u0131kras\u0131 1\/1\/2006 tarihinden itibaren elde edilen gelirlere uygulanmak \u00fczere 5281 say\u0131l\u0131 Kanunla y\u00fcr\u00fcrl\u00fckten kald\u0131r\u0131lmakla birlikte, an\u0131lan Kanunun ge\u00e7ici 67 nci maddesinin dokuzuncu f\u0131kras\u0131 h\u00fckm\u00fc gere\u011fince 1\/1\/2006 tarihinden \u00f6nce ihra\u00e7 edilen her nevi tahvil ve Hazine bonolar\u0131ndan elde edilen gelirlerin vergilendirilmesinde 31\/12\/2005 tarihinde y\u00fcr\u00fcrl\u00fckte olan h\u00fck\u00fcmler esas al\u0131naca\u011f\u0131ndan, indirim oran\u0131 uygulamas\u0131 bahsi ge\u00e7en menkul k\u0131ymet gelirleri i\u00e7in devam etmektedir.<\/p>\n

(3) \u0130ndirim oran\u0131; 213 say\u0131l\u0131 Kanuna g\u00f6re o y\u0131l i\u00e7in tespit edilmi\u015f olan yeniden de\u011ferleme oran\u0131n\u0131n, ayn\u0131 d\u00f6nemde Devlet tahvili ve Hazine bonosu ihalelerinde olu\u015fan bile\u015fik ortalama faiz oran\u0131na b\u00f6l\u00fcnmesi suretiyle tespit edilmekte olup 213 say\u0131l\u0131 Kanun h\u00fck\u00fcmlerine g\u00f6re 2025 y\u0131l\u0131 i\u00e7in tespit edilmi\u015f olan yeniden de\u011ferleme oran\u0131 %25,49\u2019dur. Bu d\u00f6nemde Devlet tahvili ve Hazine bonosu ihalelerinde olu\u015fan bile\u015fik ortalama faiz oran\u0131 ise %39,27\u2019dir. Buna g\u00f6re, 2025 y\u0131l\u0131nda elde edilen bir k\u0131s\u0131m menkul sermaye irad\u0131n\u0131n beyan\u0131nda uygulanacak indirim oran\u0131 (%25,49 \/ %39,27=) % 64,91 olmaktad\u0131r.<\/p>\n

(4) Bu kapsamda, 1\/1\/2006 tarihinden \u00f6nce ihra\u00e7 edilmi\u015f olan ve 193 say\u0131l\u0131 Kanunun 75 inci maddesinin ikinci f\u0131kras\u0131n\u0131n (5) numaral\u0131 bendinde say\u0131lan her nevi tahvil ve Hazine bonosu faizleri ile Toplu Konut \u0130daresi ve \u00d6zelle\u015ftirme \u0130daresince \u00e7\u0131kar\u0131lan menkul k\u0131ymetlerden 2025 takvim y\u0131l\u0131nda elde edilen menkul sermaye iratlar\u0131 indirim oran\u0131 uygulanmak suretiyle beyan edilecektir.<\/p>\n

(5) D\u00f6vize, alt\u0131na veya ba\u015fka bir de\u011fere endeksli menkul k\u0131ymetler ile d\u00f6viz cinsinden ihra\u00e7 edilen menkul k\u0131ymetlerden elde edilen menkul sermaye iratlar\u0131n\u0131n ve ticari i\u015fletmelere dahil kazan\u00e7 ve iratlar\u0131n beyan\u0131nda indirim oran\u0131 uygulanmamaktad\u0131r.<\/p>\n

(6) 193 say\u0131l\u0131 Kanunun ge\u00e7ici 67 nci maddesinin d\u00f6rd\u00fcnc\u00fc f\u0131kras\u0131 uyar\u0131nca, an\u0131lan Kanunun 75 inci maddesinin ikinci f\u0131kras\u0131n\u0131n (7), (12) ve (14) numaral\u0131 bentlerinde yaz\u0131l\u0131 menkul sermaye iratlar\u0131 1\/1\/2006 tarihinden itibaren nihai olarak tevkifat yoluyla vergilendirilmekte olup bu gelirlerin beyan\u0131 ve bu gelirlere indirim oran\u0131 uygulanmas\u0131 s\u00f6z konusu de\u011fildir.<\/p>\n

Y\u00fcr\u00fcrl\u00fck<\/strong><\/p>\n

MADDE 7- (1) Bu Tebli\u011f 1\/1\/2026 tarihinde y\u00fcr\u00fcrl\u00fc\u011fe girer.<\/p>\n

Y\u00fcr\u00fctme<\/strong><\/p>\n

MADDE 8- (1) Bu Tebli\u011f h\u00fck\u00fcmlerini Hazine ve Maliye Bakan\u0131 y\u00fcr\u00fct\u00fcr.<\/p>\n<\/div>\n","protected":false},"excerpt":{"rendered":"

31 Aral\u0131k 2025 Tarihli Resmi Gazete Say\u0131: 33124 (5. M\u00fckerrer) Hazine ve Maliye Bakanl\u0131\u011f\u0131 (Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131)\u2019ndan: GEL\u0130R VERG\u0130S\u0130 GENEL TEBL\u0130\u011e\u0130…  <\/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-19417","post","type-post","status-publish","format-standard","hentry","category-mevzuat-haberleri"],"_links":{"self":[{"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/posts\/19417","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=19417"}],"version-history":[{"count":1,"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/posts\/19417\/revisions"}],"predecessor-version":[{"id":19418,"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/posts\/19417\/revisions\/19418"}],"wp:attachment":[{"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/media?parent=19417"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/categories?post=19417"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.alohaber.net\/wp\/wp-json\/wp\/v2\/tags?post=19417"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}