{"id":3382,"date":"2026-02-18T08:56:56","date_gmt":"2026-02-18T08:56:56","guid":{"rendered":"https:\/\/www.maliyontem.com.tr\/?p=3382"},"modified":"2026-02-18T09:01:24","modified_gmt":"2026-02-18T09:01:24","slug":"engellilere-taninan-otv-istisnasinda-2026-yili-parasal-siniri-guncellendi-2","status":"publish","type":"post","link":"https:\/\/www.maliyontem.com.tr\/en\/engellilere-taninan-otv-istisnasinda-2026-yili-parasal-siniri-guncellendi-2\/","title":{"rendered":"Engellilere Tan\u0131nan \u00d6TV \u0130stisnas\u0131nda 2026 Y\u0131l\u0131 Parasal S\u0131n\u0131r\u0131 G\u00fcncellendi"},"content":{"rendered":"<p>\u00d6zel T\u00fcketim Vergisi Kanunu\u2019nun 7. maddesi kapsam\u0131nda malul ve engellilere tan\u0131nan \u00d6TV istisnas\u0131na ili\u015fkin parasal s\u0131n\u0131r 2026 y\u0131l\u0131 i\u00e7in art\u0131r\u0131lm\u0131\u015ft\u0131r.<\/p>\n\n\n\n<p><strong>2026 Y\u0131l\u0131 Yeni \u00dcst Limit<\/strong><\/p>\n\n\n\n<p>31 Aral\u0131k 2025 tarihli (5. m\u00fckerrer) Resm\u00ee Gazete\u2019de yay\u0131mlanan 16 Seri No\u2019lu \u00d6TV Genel Tebli\u011fi ile, 2025 y\u0131l\u0131nda <strong>2.290.200 TL<\/strong> olarak uygulanan \u00fcst s\u0131n\u0131r, <strong>2026 y\u0131l\u0131 i\u00e7in 2.873.900 TL<\/strong> olarak belirlenmi\u015ftir.<\/p>\n\n\n\n<p>Bu tutar; \u00d6TV ve t\u00fcm vergiler dahil toplam sat\u0131\u015f bedelini ifade etmektedir.<\/p>\n\n\n\n<p><strong>Hangi Ara\u00e7lar Kapsamda?<\/strong><\/p>\n\n\n\n<p>\u0130stisna, G\u00fcmr\u00fck Tarife \u0130statistik Pozisyonu (GT\u0130P) 87.03 kapsam\u0131nda yer alan ara\u00e7lar i\u00e7in ge\u00e7erlidir. Bunlar aras\u0131nda:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Binek otomobiller<\/li>\n\n\n\n<li>Panelvan ve pick-up t\u00fcr\u00fc ara\u00e7lar<\/li>\n\n\n\n<li>Arazi ta\u015f\u0131tlar\u0131<\/li>\n\n\n\n<li>ATV\u2019ler<\/li>\n\n\n\n<li>Jeep ve stey\u015f\u0131n vagonlar<\/li>\n<\/ul>\n\n\n\n<p>yer almaktad\u0131r.<\/p>\n\n\n\n<p><strong>Kimler Yararlanabilir?<\/strong><\/p>\n\n\n\n<p>Kanun kapsam\u0131nda \u00d6TV istisnas\u0131ndan \u015fu ki\u015filer yararlanabilmektedir:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Engellilik oran\u0131 %90 ve \u00fczerinde olan malul veya engelliler<\/li>\n\n\n\n<li>Engeline uygun \u00f6zel tertibat yapt\u0131rarak arac\u0131 bizzat kullanacak malul veya engelliler<\/li>\n<\/ul>\n\n\n\n<p><strong>S\u00fcre ve S\u0131n\u0131rlamalar<\/strong><\/p>\n\n\n\n<p>Daha \u00f6nce 5 y\u0131lda bir uygulanabilen istisna s\u00fcresi, 7537 say\u0131l\u0131 Kanun ve 9321 say\u0131l\u0131 Cumhurba\u015fkan\u0131 Karar\u0131 ile yap\u0131lan d\u00fczenleme sonucunda <strong>10 y\u0131la \u00e7\u0131kar\u0131lm\u0131\u015ft\u0131r<\/strong>.<\/p>\n\n\n\n<p>Ayr\u0131ca yeni d\u00fczenleme ile istisna uygulamas\u0131, <strong>yerli katk\u0131 oran\u0131 en az %40 olan ara\u00e7larla<\/strong> s\u0131n\u0131rland\u0131r\u0131lm\u0131\u015ft\u0131r.<\/p>\n\n\n\n<p><strong>\u0130thal Ara\u00e7lar A\u00e7\u0131s\u0131ndan Durum<\/strong><\/p>\n\n\n\n<p>Kanun\u2019un 7. maddesinde ayr\u0131ca, 87.03 GT\u0130P kapsam\u0131nda \u201cDi\u011ferleri\u201d sat\u0131r\u0131 alt\u0131nda yer alan ve \u00d6TV ile KDV dahil vergiler uygulanmaks\u0131z\u0131n hesaplanan g\u00fcmr\u00fcklenmi\u015f de\u011feri ilgili parasal s\u0131n\u0131r\u0131 a\u015fmayan ara\u00e7lar\u0131n, malul ve engelliler taraf\u0131ndan ithal edilmesi halinde de \u00d6TV istisnas\u0131 uygulanaca\u011f\u0131 h\u00fck\u00fcm alt\u0131na al\u0131nm\u0131\u015ft\u0131r.<\/p>\n\n\n\n<p>2026 y\u0131l\u0131 i\u00e7in bu ithalat i\u015flemlerinde dikkate al\u0131nacak parasal s\u0131n\u0131r da <strong>2.873.900 TL<\/strong> olarak uygulanacakt\u0131r.<\/p>\n\n\n\n<p><strong>Mali Y\u00f6ntem<\/strong><\/p>\n\n\n\n<p><em>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>\n\n\n\n<p><\/p>","protected":false},"excerpt":{"rendered":"<p>\u00d6zel T\u00fcketim Vergisi Kanunu\u2019nun 7. maddesi kapsam\u0131nda malul ve engellilere tan\u0131nan \u00d6TV istisnas\u0131na ili\u015fkin parasal s\u0131n\u0131r 2026 y\u0131l\u0131 i\u00e7in art\u0131r\u0131lm\u0131\u015ft\u0131r. 2026 Y\u0131l\u0131 Yeni \u00dcst Limit 31 Aral\u0131k 2025 tarihli (5. m\u00fckerrer) Resm\u00ee Gazete\u2019de yay\u0131mlanan 16 Seri No\u2019lu \u00d6TV Genel Tebli\u011fi ile, 2025 y\u0131l\u0131nda 2.290.200 TL olarak uygulanan \u00fcst s\u0131n\u0131r, 2026 y\u0131l\u0131 i\u00e7in 2.873.900 TL olarak [&hellip;]<\/p>","protected":false},"author":1,"featured_media":3389,"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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