{"id":3346,"date":"2026-02-17T10:55:07","date_gmt":"2026-02-17T10:55:07","guid":{"rendered":"https:\/\/www.maliyontem.com.tr\/?p=3346"},"modified":"2026-02-17T13:35:58","modified_gmt":"2026-02-17T13:35:58","slug":"gelir-vergisi-kanunu-cercevesinde-2026-yilinda-uygulanacak-parasal-hadler-ile-2025-yili-gelirlerine-iliskin-enflasyon-indirim-orani","status":"publish","type":"post","link":"https:\/\/www.maliyontem.com.tr\/en\/gelir-vergisi-kanunu-cercevesinde-2026-yilinda-uygulanacak-parasal-hadler-ile-2025-yili-gelirlerine-iliskin-enflasyon-indirim-orani\/","title":{"rendered":"Gelir Vergisi Kanunu \u00c7er\u00e7evesinde 2026 Y\u0131l\u0131nda Uygulanacak Parasal Hadler ile 2025 Y\u0131l\u0131 Gelirlerine \u0130li\u015fkin Enflasyon \u0130ndirim Oran\u0131"},"content":{"rendered":"

Hazine ve Maliye Bakanl\u0131\u011f\u0131 taraf\u0131ndan, 2025 y\u0131l\u0131 i\u00e7in tespit edilen yeniden de\u011ferleme oran\u0131 (%25,49) esas al\u0131narak hesaplanan ve 2026 takvim y\u0131l\u0131nda ge\u00e7erli olacak \u00e7e\u015fitli parasal b\u00fcy\u00fckl\u00fckler ile 2025 y\u0131l\u0131nda elde edilen belirli menkul sermaye iratlar\u0131 i\u00e7in uygulanacak enflasyon indirim oran\u0131 (%64,91) a\u00e7\u0131klanm\u0131\u015ft\u0131r.<\/p>\n\n\n\n

I. 2026 Y\u0131l\u0131nda Ge\u00e7erli Olacak Parasal B\u00fcy\u00fckl\u00fckler<\/strong><\/p>\n\n\n\n

A\u015fa\u011f\u0131da yer alan tutarlar, 31 Aral\u0131k 2025 tarihli 5. m\u00fckerrer Resm\u00ee Gazete\u2019de yay\u0131mlanan 332 Seri No.lu Gelir Vergisi Genel Tebli\u011fi ile ilan edilmi\u015ftir.<\/p>\n\n\n\n

Mesken kira gelirlerine ili\u015fkin istisna tutar\u0131, 2026 takvim y\u0131l\u0131nda elde edilen gelirler i\u00e7in 58.000 TL olarak belirlenmi\u015ftir.<\/p>\n\n\n\n

\u0130\u015fverenlerce, i\u015fyerinde veya m\u00fc\u015ftemilat\u0131nda yemek verilmeyen durumlarda, \u00e7al\u0131\u015f\u0131lan g\u00fcnlere ait olmak \u00fczere hizmet erbab\u0131na sa\u011flanan menfaatlere ili\u015fkin g\u00fcnl\u00fck yemek bedeli istisnas\u0131 300 TL\u2019dir.<\/p>\n\n\n\n

Hizmet erbab\u0131n\u0131n i\u015f yerine gidi\u015f-geli\u015fi i\u00e7in sa\u011flanan menfaatlerde, servis hizmeti bulunmamas\u0131 ve \u00f6demenin toplu ta\u015f\u0131ma kart\u0131, bileti veya benzeri \u00f6deme ara\u00e7lar\u0131yla yap\u0131lmas\u0131 \u015fart\u0131yla g\u00fcnl\u00fck ula\u015f\u0131m bedeli istisnas\u0131 158 TL olarak uygulanacakt\u0131r.<\/p>\n\n\n\n

Engellilik indirimi tutarlar\u0131, Gelir Vergisi Kanunu\u2019nun 31. maddesi kapsam\u0131nda 2026 y\u0131l\u0131nda a\u015fa\u011f\u0131daki \u015fekilde uygulanacakt\u0131r:<\/p>\n\n\n\n

Birinci derece engelliler i\u00e7in<\/td>12.000 TL,<\/td><\/tr>
\u0130kinci derece engelliler i\u00e7in<\/td>7.000 TL<\/td><\/tr>
\u00dc\u00e7\u00fcnc\u00fc derece engelliler i\u00e7in<\/td>3.000 TL.<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n

II. Binek Otomobillere \u0130li\u015fkin Gider ve Amortisman S\u0131n\u0131rlamalar\u0131<\/strong><\/p>\n\n\n\n

(Ticari Kazan\u00e7 ve Serbest Meslek Kazanc\u0131)<\/p>\n\n\n\n

7194 say\u0131l\u0131 Kanun ile Gelir Vergisi Kanunu\u2019nun 40. maddesinde yap\u0131lan d\u00fczenlemeler uyar\u0131nca, binek otomobillere ili\u015fkin giderler bak\u0131m\u0131ndan baz\u0131 s\u0131n\u0131rlamalar \u00f6ng\u00f6r\u00fclm\u00fc\u015f olup, bu s\u0131n\u0131rlamalar serbest meslek kazanc\u0131n\u0131n tespitinde de uygulanmaktad\u0131r.<\/p>\n\n\n\n

a) Kira gideri s\u0131n\u0131r\u0131<\/strong><\/p>\n\n\n\n

Kiralama yoluyla edinilen her bir binek otomobile ili\u015fkin ayl\u0131k kira giderinin en fazla 46.000 TL\u2019lik k\u0131sm\u0131 gider olarak dikkate al\u0131nabilecektir.<\/p>\n\n\n\n

b) KDV ve \u00d6TV gider yazma s\u0131n\u0131r\u0131<\/strong><\/p>\n\n\n\n

Binek otomobillerin ilk iktisab\u0131nda \u00f6denen \u00f6zel t\u00fcketim vergisi ile katma de\u011fer vergisinin toplam\u0131ndan en fazla 1.200.000 TL gider olarak indirilebilecektir.<\/p>\n\n\n\n

c) Amortisman tutar\u0131na ili\u015fkin s\u0131n\u0131r<\/strong><\/p>\n\n\n\n

\u00d6TV ve KDV hari\u00e7 ilk iktisap bedeli i\u00e7in 1.380.000 TL,<\/p>\n\n\n\n

Vergilerin maliyet bedeline eklendi\u011fi veya ikinci el olarak iktisap edilen ara\u00e7larda 2.600.000 TL,  amortismana tabi tutulabilecek \u00fcst s\u0131n\u0131r olarak uygulanacakt\u0131r.<\/p>\n\n\n\n

III. Basit Usule Tabi Olmaya \u0130li\u015fkin Hadler<\/strong><\/p>\n\n\n\n

a) Genel \u015fartlar<\/strong><\/p>\n\n\n\n

2026 y\u0131l\u0131 itibar\u0131yla;<\/p>\n\n\n\n

    \n
  • B\u00fcy\u00fck\u015fehir belediye s\u0131n\u0131rlar\u0131 i\u00e7inde y\u0131ll\u0131k kira bedeli 99.000 TL,<\/li>\n\n\n\n
  • Di\u011fer yerlerde ise 60.000 TL olarak belirlenmi\u015ftir.<\/li>\n<\/ul>\n\n\n\n

    b) \u00d6zel \u015fartlar<\/strong><\/p>\n\n\n\n

    Gelir Vergisi Kanunu\u2019nun 48. maddesi uyar\u0131nca 2026 y\u0131l\u0131nda uygulanacak hadler a\u015fa\u011f\u0131daki \u015fekildedir:<\/p>\n\n\n\n

      \n
    • Al\u0131m tutar\u0131: 1.200.000 TL,<\/li>\n\n\n\n
    • Sat\u0131\u015f tutar\u0131: 1.900.000 TL,<\/li>\n\n\n\n
    • Di\u011fer faaliyetlerde gayrisafi has\u0131lat: 600.000 TL,<\/li>\n\n\n\n
    • Karma faaliyetlerde toplam: 1.200.000 TL.<\/li>\n<\/ul>\n\n\n\n

      IV. Di\u011fer \u0130stisna ve Beyan S\u0131n\u0131rlar\u0131<\/strong><\/p>\n\n\n\n

        \n
      • De\u011fer art\u0131\u015f kazan\u00e7lar\u0131na ili\u015fkin istisna tutar\u0131: 150.000 TL<\/li>\n\n\n\n
      • Ar\u0131zi kazan\u00e7 istisnas\u0131: 350.000 TL<\/li>\n\n\n\n
      • Tevkifata tabi menkul ve gayrimenkul sermaye iratlar\u0131nda beyan s\u0131n\u0131r\u0131: 400.000 TL<\/li>\n\n\n\n
      • Tevkifata ve istisnaya konu olmayan iratlarda beyan s\u0131n\u0131r\u0131: 22.000 TL<\/li>\n\n\n\n
      • Vergiye uyumlu m\u00fckellefler i\u00e7in azami indirim tutar\u0131: 12.000.000 TL<\/li>\n<\/ul>\n\n\n\n

        V. 2025 Y\u0131l\u0131 Gelirlerine Uygulanacak Enflasyon \u0130ndirim Oran\u0131<\/strong><\/p>\n\n\n\n

        1 Ocak 2006 tarihinden \u00f6nce, T\u00fcrk liras\u0131 cinsinden ihra\u00e7 edilmi\u015f olan;<\/p>\n\n\n\n

          \n
        • Hazine bonosu ve Devlet tahvilleri,<\/li>\n\n\n\n
        • Toplu Konut \u0130daresi ve \u00d6zelle\u015ftirme \u0130daresi taraf\u0131ndan \u00e7\u0131kar\u0131lan menkul k\u0131ymetler,<\/li>\n\n\n\n
        • \u00d6zel sekt\u00f6r tahvilleri nedeniyle bireysel yat\u0131r\u0131mc\u0131lar taraf\u0131ndan 2025 y\u0131l\u0131nda elde edilen menkul sermaye iratlar\u0131n\u0131n (kupon faizi ve itfa gelirleri) beyan\u0131nda %64,91 oran\u0131nda enflasyon indirimi uygulanacakt\u0131r.<\/li>\n\n\n\n
        • S\u00f6z konusu oran, %25,49 yeniden de\u011ferleme oran\u0131n\u0131n, ayn\u0131 d\u00f6nemde Devlet tahvili ve Hazine bonosu ihalelerinde olu\u015fan %39,27 bile\u015fik ortalama faiz oran\u0131na b\u00f6l\u00fcnmesi suretiyle hesaplanm\u0131\u015ft\u0131r.<\/li>\n\n\n\n
        • D\u00f6vize, alt\u0131na veya ba\u015fka bir de\u011fere endeksli menkul k\u0131ymetlerden elde edilen gelirler ile ticari i\u015fletmelere dahil kazan\u00e7lar i\u00e7in enflasyon indirimi uygulanmas\u0131 m\u00fcmk\u00fcn de\u011fildir.<\/li>\n<\/ul>\n\n\n\n

          Mali Y\u00f6ntem<\/strong><\/p>\n\n\n\n

          Mali Y\u00f6ntem Denetim ve Dan\u0131\u015fmanl\u0131k Sirk\u00fclerlerimizde yer alan bilgiler belli bir konunun veya konular\u0131n \u00e7ok geni\u015f kapsaml\u0131 bir \u015fekilde ele al\u0131nmas\u0131ndan ziyade genel \u00e7er\u00e7evede bilgi vermek ve yorum yapmak amac\u0131n\u0131 ta\u015f\u0131maktad\u0131r. Bu sirk\u00fclerler ile amac\u0131m\u0131z muhasebe, vergi, yat\u0131r\u0131m, dan\u0131\u015fmanl\u0131k alanlar\u0131nda veya di\u011fer t\u00fcrl\u00fc profesyonel ba\u011flamda tavsiye veya hizmet sunmak de\u011fildir. Bilgileri ki\u015fisel finansal veya ticari kararlar\u0131n\u0131zda yegane dayanak olarak kullanmaktan ziyade, konusuna hakim profesyonel bir dan\u0131\u015fmana ba\u015fvurman\u0131z tavsiye edilir. Bu sirk\u00fclerler ve i\u00e7eri\u011findeki bilgiler, olduklar\u0131 \u015fekliyle sunulmaktad\u0131r; \u201cMali Y\u00f6ntem Denetim ve Dan\u0131\u015fmanl\u0131k\u201d bunlarla ilgili sarih veya z\u0131mni bir beyan ve garantide bulunmamaktad\u0131r. \u201cMali Y\u00f6ntem\u201d, s\u00f6z konusu sirk\u00fclerlerin ve i\u00e7eri\u011findeki bilgilerin hata i\u00e7ermedi\u011fine veya belirli performans ve kalite kriterlerini kar\u015f\u0131lad\u0131\u011f\u0131na dair bir g\u00fcvence vermemektedir. Sirk\u00fclerleri ve i\u00e7eri\u011findeki bilgileri kullan\u0131m\u0131n\u0131z sonucunda ortaya \u00e7\u0131kabilecek her t\u00fcrl\u00fc risk taraf\u0131n\u0131za aittir ve bu kullan\u0131mdan kaynaklanan her t\u00fcrl\u00fc zarara dair risk ve sorumluluk tamamen taraf\u0131n\u0131zca \u00fcstlenilmektedir. \u201cMali Y\u00f6ntem\u201d, s\u00f6z konusu kullan\u0131mdan dolay\u0131, (ihmalkarl\u0131k kaynakl\u0131 olanlar da dahil olmak \u00fczere) s\u00f6zle\u015fmesel bir dava, kanun veya haks\u0131z fiilden do\u011fan her t\u00fcrl\u00fc \u00f6zel, dolayl\u0131 veya ar\u0131zi zararlardan ve cezai tazminattan dolay\u0131 sorumlu tutulamaz.<\/em><\/p>","protected":false},"excerpt":{"rendered":"

          Hazine ve Maliye Bakanl\u0131\u011f\u0131 taraf\u0131ndan, 2025 y\u0131l\u0131 i\u00e7in tespit edilen yeniden de\u011ferleme oran\u0131 (%25,49) esas al\u0131narak hesaplanan ve 2026 takvim y\u0131l\u0131nda ge\u00e7erli olacak \u00e7e\u015fitli parasal b\u00fcy\u00fckl\u00fckler ile 2025 y\u0131l\u0131nda elde edilen belirli menkul sermaye iratlar\u0131 i\u00e7in uygulanacak enflasyon indirim oran\u0131 (%64,91) a\u00e7\u0131klanm\u0131\u015ft\u0131r. I. 2026 Y\u0131l\u0131nda Ge\u00e7erli Olacak Parasal B\u00fcy\u00fckl\u00fckler A\u015fa\u011f\u0131da yer alan tutarlar, 31 Aral\u0131k […]<\/p>","protected":false},"author":1,"featured_media":3348,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","ast-disable-related-posts":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"set","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center 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