{"id":3396,"date":"2026-02-18T09:24:45","date_gmt":"2026-02-18T09:24:45","guid":{"rendered":"https:\/\/www.maliyontem.com.tr\/?p=3396"},"modified":"2026-02-18T09:26:35","modified_gmt":"2026-02-18T09:26:35","slug":"emlak-vergisinde-ust-sinir-uygulamasi-ve-2026-yilinda-dikkate-alinacak-vergi-degerleri-aciklandi","status":"publish","type":"post","link":"https:\/\/www.maliyontem.com.tr\/en\/emlak-vergisinde-ust-sinir-uygulamasi-ve-2026-yilinda-dikkate-alinacak-vergi-degerleri-aciklandi\/","title":{"rendered":"Emlak Vergisinde \u00dcst S\u0131n\u0131r Uygulamas\u0131 ve 2026 Y\u0131l\u0131nda Dikkate Al\u0131nacak Vergi De\u011ferleri A\u00e7\u0131kland\u0131"},"content":{"rendered":"<p>31 Aral\u0131k 2025 tarihli ve 33124 say\u0131l\u0131 (5. m\u00fckerrer) Resm\u00ee Gazete\u2019de yay\u0131mlanan <strong>89 Seri No\u2019lu Emlak Vergisi Kanunu Genel Tebli\u011fi<\/strong> ile, emlak vergisine esas al\u0131nacak bina, arsa ve arazi vergi de\u011ferlerine ili\u015fkin \u00f6nemli bir d\u00fczenleme yap\u0131lm\u0131\u015ft\u0131r.<\/p>\n\n\n\n<p>Yap\u0131lan de\u011fi\u015fiklikle, <strong>2026 y\u0131l\u0131 i\u00e7in hesaplanan emlak vergi de\u011ferlerine \u00fcst s\u0131n\u0131r getirilmi\u015ftir<\/strong>. Buna g\u00f6re, takdir komisyonlar\u0131nca 2026 y\u0131l\u0131 i\u00e7in belirlenen asgari metrekare birim de\u011ferleri esas al\u0131narak hesaplanan bina, arsa ve arazi vergi de\u011ferleri; <strong>2025 y\u0131l\u0131nda uygulanan vergi de\u011ferlerinin iki kat fazlas\u0131n\u0131 a\u015famayacakt\u0131r<\/strong>. Hesaplanan de\u011fer bu s\u0131n\u0131r\u0131 a\u015f\u0131yorsa, 2026 y\u0131l\u0131nda uygulanacak emlak vergi de\u011feri olarak <strong>2025 y\u0131l\u0131 vergi de\u011ferinin iki kat fazlas\u0131<\/strong> dikkate al\u0131nacakt\u0131r.<\/p>\n\n\n\n<p>S\u00f6z konusu \u00fcst s\u0131n\u0131r uygulamas\u0131;<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Mevcut m\u00fckellefler bak\u0131m\u0131ndan,<\/li>\n\n\n\n<li>M\u00fckellefin de\u011fi\u015fti\u011fi hallerde,<\/li>\n\n\n\n<li>Yeni bina in\u015fa edilmesi, kullan\u0131m tarz\u0131n\u0131n de\u011fi\u015fmesi, ifraz veya tevhit gibi nedenlerle m\u00fckellefiyet tesis edilen durumlarda<\/li>\n<\/ul>\n\n\n\n<p>ge\u00e7erli olacakt\u0131r.<\/p>\n\n\n\n<p>Ayr\u0131ca, 2026 y\u0131l\u0131nda belirlenen bu de\u011ferler; <strong>emlak vergi de\u011ferleri esas al\u0131narak hesaplanan di\u011fer vergi, har\u00e7 ve mali y\u00fck\u00fcml\u00fcl\u00fckler<\/strong> a\u00e7\u0131s\u0131ndan da dikkate al\u0131nacakt\u0131r. \u0130zleyen y\u0131llarda (2027\u20132029) uygulanacak emlak vergi matrahlar\u0131 ise, 2026 y\u0131l\u0131 de\u011ferleri \u00fczerinden Emlak Vergisi Kanunu\u2019nda \u00f6ng\u00f6r\u00fclen art\u0131\u015f oranlar\u0131 esas al\u0131narak belirlenecektir.<\/p>\n\n\n\n<p>\ud83d\udc49 \u0130lgili Tebli\u011f metnine buradan ula\u015fabilirsiniz:<br><a href=\"https:\/\/www.resmigazete.gov.tr\/eskiler\/2025\/12\/20251231M5-27.pdf\">https:\/\/www.resmigazete.gov.tr\/eskiler\/2025\/12\/20251231M5-27.pdf<\/a><\/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>31 Aral\u0131k 2025 tarihli ve 33124 say\u0131l\u0131 (5. m\u00fckerrer) Resm\u00ee Gazete\u2019de yay\u0131mlanan 89 Seri No\u2019lu Emlak Vergisi Kanunu Genel Tebli\u011fi ile, emlak vergisine esas al\u0131nacak bina, arsa ve arazi vergi de\u011ferlerine ili\u015fkin \u00f6nemli bir d\u00fczenleme yap\u0131lm\u0131\u015ft\u0131r. Yap\u0131lan de\u011fi\u015fiklikle, 2026 y\u0131l\u0131 i\u00e7in hesaplanan emlak vergi de\u011ferlerine \u00fcst s\u0131n\u0131r getirilmi\u015ftir. Buna g\u00f6re, takdir komisyonlar\u0131nca 2026 y\u0131l\u0131 i\u00e7in [&hellip;]<\/p>","protected":false},"author":1,"featured_media":3398,"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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center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"categories":[8],"tags":[],"class_list":["post-3396","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-mali-yontem-gundem"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.6 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Emlak Vergisinde \u00dcst S\u0131n\u0131r Uygulamas\u0131 ve 2026 Y\u0131l\u0131nda Dikkate Al\u0131nacak Vergi De\u011ferleri A\u00e7\u0131kland\u0131 - Mali Y\u00f6ntem<\/title>\n<meta name=\"description\" content=\"298-\u00c7, enflasyon muhasebe, yeniden de\u011ferleme, VUK\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" 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