{"id":3455,"date":"2026-02-23T09:35:23","date_gmt":"2026-02-23T09:35:23","guid":{"rendered":"https:\/\/www.maliyontem.com.tr\/?p=3455"},"modified":"2026-02-23T09:35:25","modified_gmt":"2026-02-23T09:35:25","slug":"2025-yili-4-gecici-vergi-doneminde-uygulanacak-yeniden-degerleme-orani-2549-olarak-aciklandi","status":"publish","type":"post","link":"https:\/\/www.maliyontem.com.tr\/en\/2025-yili-4-gecici-vergi-doneminde-uygulanacak-yeniden-degerleme-orani-2549-olarak-aciklandi\/","title":{"rendered":"2025 Y\u0131l\u0131 4. Ge\u00e7ici Vergi D\u00f6neminde Uygulanacak Yeniden De\u011ferleme Oran\u0131 % 25,49 Olarak A\u00e7\u0131kland\u0131"},"content":{"rendered":"<p>20 Ocak 2026 tarihinde, <strong>Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131<\/strong> taraf\u0131ndan yay\u0131mlanan 71 No.lu Kurumlar Vergisi Sirk\u00fcleri ile 2025 y\u0131l\u0131 d\u00f6rd\u00fcnc\u00fc ge\u00e7ici vergi d\u00f6neminde uygulanacak yeniden de\u011ferleme oran\u0131 %25,49 olarak a\u00e7\u0131klanm\u0131\u015ft\u0131r.<\/p>\n\n\n\n<p>A\u00e7\u0131klanan oran, \u00f6zellikle ge\u00e7ici vergi hesaplamalar\u0131nda enflasyon etkisinin dikkate al\u0131nmas\u0131 ve Vergi Usul Kanunu kapsam\u0131nda yap\u0131labilecek yeniden de\u011ferleme i\u015flemleri a\u00e7\u0131s\u0131ndan \u00f6nem ta\u015f\u0131maktad\u0131r.<\/p>\n\n\n\n<p><strong>1. 2025\/4. Ge\u00e7ici Vergi D\u00f6neminde Ge\u00e7erli Oran<\/strong><\/p>\n\n\n\n<p>Yay\u0131mlanan Sirk\u00fclere g\u00f6re:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>2025 y\u0131l\u0131 4. ge\u00e7ici vergi d\u00f6neminde uygulanacak yeniden de\u011ferleme oran\u0131: %25,49<\/strong><\/li>\n<\/ul>\n\n\n\n<p>Bu oran, ge\u00e7ici vergi matrahlar\u0131n\u0131n hesaplanmas\u0131nda ve ilgili d\u00fczenlemeler kapsam\u0131nda yap\u0131lacak de\u011ferleme i\u015flemlerinde dikkate al\u0131nacakt\u0131r.<\/p>\n\n\n\n<p><strong>2. VUK M\u00fckerrer 298\/\u00c7 Kapsam\u0131nda Yeniden De\u011ferleme<\/strong><\/p>\n\n\n\n<p>Sirk\u00fclerde ayr\u0131ca \u00f6nemli bir a\u00e7\u0131klamaya yer verilmi\u015ftir.<\/p>\n\n\n\n<p>Bilindi\u011fi \u00fczere, <strong>Vergi Usul Kanunu<\/strong>\u2019nun m\u00fckerrer 298 inci maddesinin (\u00c7) f\u0131kras\u0131 kapsam\u0131nda, belirli \u015fartlar dahilinde yeniden de\u011ferleme yap\u0131labilmektedir.<\/p>\n\n\n\n<p>71 No.lu Sirk\u00fcler ile:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>%25,49 oran\u0131n\u0131n,<\/li>\n\n\n\n<li>2025 y\u0131l\u0131 4. ge\u00e7ici vergi d\u00f6neminde,<\/li>\n\n\n\n<li>VUK m\u00fckerrer 298\/\u00c7 kapsam\u0131nda yap\u0131labilecek yeniden de\u011ferleme i\u015flemlerinde de kullan\u0131labilece\u011fi<\/li>\n<\/ul>\n\n\n\n<p>a\u00e7\u0131k\u00e7a belirtilmi\u015ftir.<\/p>\n\n\n\n<p>Bu a\u00e7\u0131klama, uygulamada olu\u015fan \u201c2025\/4 d\u00f6neminde yeniden de\u011ferleme yap\u0131l\u0131p yap\u0131lamayaca\u011f\u0131\u201d y\u00f6n\u00fcndeki teredd\u00fctleri ortadan kald\u0131rm\u0131\u015ft\u0131r.<\/p>\n\n\n\n<p><strong>3. Uygulama A\u00e7\u0131s\u0131ndan \u00d6nemi<\/strong><\/p>\n\n\n\n<p>Yeniden de\u011ferleme oran\u0131n\u0131n a\u00e7\u0131klanmas\u0131 \u00f6zellikle:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Sabit k\u0131ymetleri bulunan i\u015fletmeler,<\/li>\n\n\n\n<li>Y\u00fcksek enflasyon ortam\u0131nda mali tablolar\u0131n\u0131 g\u00fcncellemek isteyen m\u00fckellefler,<\/li>\n\n\n\n<li>Ge\u00e7ici vergi d\u00f6neminde aktif de\u011ferlerini revize etmeyi planlayan kurumlar<\/li>\n<\/ul>\n\n\n\n<p>a\u00e7\u0131s\u0131ndan \u00f6nem ta\u015f\u0131maktad\u0131r.<\/p>\n\n\n\n<p>VUK m\u00fckerrer 298\/\u00c7 kapsam\u0131nda yap\u0131lacak yeniden de\u011ferleme;<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Amortisman hesaplamalar\u0131n\u0131,<\/li>\n\n\n\n<li>Aktif toplam\u0131n\u0131,<\/li>\n\n\n\n<li>\u00d6z kaynak yap\u0131s\u0131n\u0131,<\/li>\n\n\n\n<li>Ge\u00e7ici vergi matrah\u0131n\u0131<\/li>\n<\/ul>\n\n\n\n<p>do\u011frudan etkileyebilecektir.<\/p>\n\n\n\n<p><strong>4. Teknik De\u011ferlendirme<\/strong><\/p>\n\n\n\n<p>%25,49 oran\u0131n\u0131n ge\u00e7ici vergi d\u00f6neminde kullan\u0131labilecek olmas\u0131, \u00f6zellikle 2025 y\u0131l\u0131n\u0131n son \u00e7eyre\u011finde finansal tablolar \u00fczerinde \u00f6nemli bir g\u00fcncelleme imk\u00e2n\u0131 sunmaktad\u0131r.<\/p>\n\n\n\n<p>Ancak yeniden de\u011ferleme karar\u0131 al\u0131nmadan \u00f6nce:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Vergi y\u00fck\u00fc etkisi,<\/li>\n\n\n\n<li>Gelecek d\u00f6nem amortisman planlamas\u0131,<\/li>\n\n\n\n<li>Enflasyon d\u00fczeltmesi ile etkile\u015fim,<\/li>\n\n\n\n<li>Finansal oranlara etkisi<\/li>\n<\/ul>\n\n\n\n<p>dikkatle analiz edilmelidir.<\/p>\n\n\n\n<p><strong>Sonu\u00e7<\/strong><\/p>\n\n\n\n<p>20 Ocak 2026 tarihli 71 No.lu Kurumlar Vergisi Sirk\u00fcleri ile 2025 y\u0131l\u0131 4. ge\u00e7ici vergi d\u00f6neminde uygulanacak yeniden de\u011ferleme oran\u0131 %25,49 olarak belirlenmi\u015f ve bu oran\u0131n VUK m\u00fckerrer 298\/\u00c7 kapsam\u0131nda da kullan\u0131labilece\u011fi netle\u015ftirilmi\u015ftir.<\/p>\n\n\n\n<p>Bu d\u00fczenleme, 2025 y\u0131l\u0131n\u0131n son ge\u00e7ici vergi d\u00f6neminde yeniden de\u011ferleme yapmay\u0131 planlayan m\u00fckellefler a\u00e7\u0131s\u0131ndan uygulama birli\u011fi sa\u011flamaktad\u0131r.<\/p>\n\n\n\n<p>\u0130lgili Sirk\u00fclere <strong>Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131<\/strong> internet sitesi \u00fczerinden ula\u015f\u0131labilmektedir:  <a href=\"https:\/\/gib.gov.tr\/mevzuat\/kanun\/435\/sirkuler\/1135\">https:\/\/gib.gov.tr\/mevzuat\/kanun\/435\/sirkuler\/1135<\/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>20 Ocak 2026 tarihinde, Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131 taraf\u0131ndan yay\u0131mlanan 71 No.lu Kurumlar Vergisi Sirk\u00fcleri ile 2025 y\u0131l\u0131 d\u00f6rd\u00fcnc\u00fc ge\u00e7ici vergi d\u00f6neminde uygulanacak yeniden de\u011ferleme oran\u0131 %25,49 olarak a\u00e7\u0131klanm\u0131\u015ft\u0131r. A\u00e7\u0131klanan oran, \u00f6zellikle ge\u00e7ici vergi hesaplamalar\u0131nda enflasyon etkisinin dikkate al\u0131nmas\u0131 ve Vergi Usul Kanunu kapsam\u0131nda yap\u0131labilecek yeniden de\u011ferleme i\u015flemleri a\u00e7\u0131s\u0131ndan \u00f6nem ta\u015f\u0131maktad\u0131r. 1. 2025\/4. Ge\u00e7ici Vergi D\u00f6neminde [&hellip;]<\/p>","protected":false},"author":1,"featured_media":3426,"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 center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center 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-3455","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>2025 Y\u0131l\u0131 4. Ge\u00e7ici Vergi D\u00f6neminde Uygulanacak Yeniden De\u011ferleme Oran\u0131 % 25,49 Olarak 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\" href=\"https:\/\/www.maliyontem.com.tr\/en\/2025-yili-4-gecici-vergi-doneminde-uygulanacak-yeniden-degerleme-orani-2549-olarak-aciklandi\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"2025 Y\u0131l\u0131 4. 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