{"id":3499,"date":"2026-04-14T09:38:22","date_gmt":"2026-04-14T09:38:22","guid":{"rendered":"https:\/\/www.maliyontem.com.tr\/?p=3499"},"modified":"2026-04-14T09:38:24","modified_gmt":"2026-04-14T09:38:24","slug":"2026-yilinda-elde-edilen-ucret-ve-ucret-disi-gelirlere-uygulanacak-gelir-vergisi-tarifeleri","status":"publish","type":"post","link":"https:\/\/www.maliyontem.com.tr\/en\/2026-yilinda-elde-edilen-ucret-ve-ucret-disi-gelirlere-uygulanacak-gelir-vergisi-tarifeleri\/","title":{"rendered":"2026 Y\u0131l\u0131nda Elde Edilen \u00dccret ve \u00dccret D\u0131\u015f\u0131 Gelirlere Uygulanacak Gelir Vergisi Tarifeleri"},"content":{"rendered":"

2026 takvim y\u0131l\u0131nda ge\u00e7erli olacak gelir vergisi tarifesi, Hazine ve Maliye Bakanl\u0131\u011f\u0131 taraf\u0131ndan; 2025 y\u0131l\u0131na ili\u015fkin yeniden de\u011ferleme oran\u0131 (%25,49) esas al\u0131narak yeniden hesaplanm\u0131\u015f ve kamuoyuna duyurulmu\u015ftur.<\/p>\n\n\n\n

Bu kapsamda belirlenen gelir dilimleri ve vergi oranlar\u0131, 31 Aral\u0131k 2025 tarihli 5. m\u00fckerrer Resm\u00ee Gazete\u2019de yay\u0131mlanan 332 S\u0131ra No.lu Gelir Vergisi Genel Tebli\u011fi ile y\u00fcr\u00fcrl\u00fc\u011fe girmi\u015ftir.<\/p>\n\n\n\n

2026 y\u0131l\u0131nda uygulanacak gelir vergisi tarifesine ili\u015fkin detaylara a\u015fa\u011f\u0131da yer verilmi\u015ftir.<\/p>\n\n\n\n

Gelir Vergisi Tarifesi (Genel \u00c7er\u00e7eve)<\/strong><\/p>\n\n\n\n

Gelir Dilimi<\/strong><\/td>Vergi Oran\u0131<\/strong><\/td><\/tr><\/thead>
190.000 TL\u2019ye kadar<\/td>%15<\/td><\/tr>
400.000 TL\u2019nin 190.000 TL\u2019si i\u00e7in 28.500 TL, a\u015fan k\u0131sm\u0131<\/td>%20<\/td><\/tr>
1.000.000 TL\u2019nin 400.000 TL\u2019si i\u00e7in 70.500 TL (\u00fccret gelirlerinde 1.500.000 TL\u2019ye kadar)<\/em>, a\u015fan k\u0131sm\u0131<\/td>%27<\/td><\/tr>
5.300.000 TL\u2019nin 1.000.000 TL\u2019si i\u00e7in 232.500 TL (\u00fccret gelirlerinde 1.500.000 TL\u2019ye kadar 367.500 TL)<\/em>, a\u015fan k\u0131sm\u0131<\/td>%35<\/td><\/tr>
5.300.000 TL\u2019yi a\u015fan k\u0131sm\u0131n 5.300.000 TL\u2019si i\u00e7in 1.737.500 TL (\u00fccret gelirlerinde 1.697.500 TL)<\/em>, a\u015fan k\u0131sm\u0131<\/td>%40<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n

Genel tarife incelendi\u011finde, ilk iki gelir diliminde \u00fccret ve di\u011fer gelir unsurlar\u0131 bak\u0131m\u0131ndan bir farkl\u0131l\u0131k bulunmamakta; \u00fc\u00e7\u00fcnc\u00fc dilimden itibaren ise \u00fccret gelirleri lehine farkl\u0131 bir e\u015fik uygulanmaktad\u0131r. Bu durum, \u00f6zellikle y\u00fcksek gelir gruplar\u0131nda vergi y\u00fck\u00fcn\u00fcn hesaplanmas\u0131nda \u00f6nem arz etmektedir.<\/p>\n\n\n\n

Yasal Dayanak ve Uygulama Esaslar\u0131<\/strong><\/p>\n\n\n\n

Gelir Vergisi Kanunu\u2019nun 103. maddesi, ger\u00e7ek ki\u015filerin elde etti\u011fi gelirlerin hangi oranlar \u00fczerinden vergilendirilece\u011fini d\u00fczenlemekte olup, \u00fccret gelirleri ile \u00fccret d\u0131\u015f\u0131 kazan\u00e7lar i\u00e7in uygulanacak tarifeye bu maddede yer verilmektedir.<\/p>\n\n\n\n

Kanun\u2019un m\u00fckerrer 123. maddesinin \u00fc\u00e7\u00fcnc\u00fc f\u0131kras\u0131 h\u00fckm\u00fc uyar\u0131nca, gelir vergisi tarifesinde yer alan tutarlar her y\u0131l yeniden de\u011ferleme oran\u0131 esas al\u0131narak art\u0131r\u0131lmaktad\u0131r. Bu art\u0131\u015f yap\u0131l\u0131rken, hesaplanan yeni tutarlar\u0131n y\u00fczde 5\u2019i a\u015fmayan k\u0131sm\u0131 dikkate al\u0131nmamaktad\u0131r.<\/p>\n\n\n\n

Ayr\u0131ca ilgili d\u00fczenleme kapsam\u0131nda Cumhurba\u015fkan\u0131\u2019na, s\u00f6z konusu had ve tutarlar\u0131 belirli s\u0131n\u0131rlar dahilinde art\u0131rma veya azaltma yetkisi verilmi\u015ftir.<\/p>\n\n\n\n

2025 y\u0131l\u0131 i\u00e7in yeniden de\u011ferleme oran\u0131, 585 S\u0131ra No.lu Vergi Usul Kanunu Genel Tebli\u011fi ile %25,49 olarak a\u00e7\u0131klanm\u0131\u015f olup, 2026 y\u0131l\u0131nda uygulanacak gelir vergisi tarifesi bu oran do\u011frultusunda belirlenmi\u015ftir.<\/p>\n\n\n\n

1. \u00dccret Gelirlerine Uygulanacak Gelir Vergisi Tarifesi (2026)<\/strong><\/p>\n\n\n\n

Gelir Dilimi<\/strong><\/td>Vergi Oran\u0131<\/strong><\/td><\/tr><\/thead>
190.000 TL\u2019ye kadar<\/td>%15<\/td><\/tr>
400.000 TL\u2019nin 190.000 TL\u2019si i\u00e7in 28.500 TL, a\u015fan k\u0131sm\u0131<\/td>%20<\/td><\/tr>
1.500.000 TL\u2019nin 400.000 TL\u2019si i\u00e7in 70.500 TL, a\u015fan k\u0131sm\u0131<\/td>%27<\/td><\/tr>
5.300.000 TL\u2019nin 1.500.000 TL\u2019si i\u00e7in 367.500 TL, a\u015fan k\u0131sm\u0131<\/td>%35<\/td><\/tr>
5.300.000 TL\u2019yi a\u015fan k\u0131sm\u0131n 5.300.000 TL\u2019si i\u00e7in 1.697.500 TL, a\u015fan k\u0131sm\u0131<\/td>%40<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n

\u00dccret gelirlerine y\u00f6nelik tarifede, \u00fc\u00e7\u00fcnc\u00fc gelir diliminden itibaren di\u011fer gelir t\u00fcrlerine g\u00f6re daha y\u00fcksek bir e\u015fik uygulanmakta olup, bu durum \u00fccretliler a\u00e7\u0131s\u0131ndan vergi y\u00fck\u00fcn\u00fcn kademeli olarak farkl\u0131la\u015fmas\u0131na yol a\u00e7maktad\u0131r.<\/p>\n\n\n\n

2. \u00dccret D\u0131\u015f\u0131 Gelirlere Uygulanacak Gelir Vergisi Tarifesi (2026)<\/strong><\/p>\n\n\n\n

Gelir Dilimi<\/strong><\/td>Vergi Oran\u0131<\/strong><\/td><\/tr><\/thead>
190.000 TL\u2019ye kadar<\/td>%15<\/td><\/tr>
400.000 TL\u2019nin 190.000 TL\u2019si i\u00e7in 28.500 TL, a\u015fan k\u0131sm\u0131<\/td>%20<\/td><\/tr>
1.000.000 TL\u2019nin 400.000 TL\u2019si i\u00e7in 70.500 TL, a\u015fan k\u0131sm\u0131<\/td>%27<\/td><\/tr>
5.300.000 TL\u2019nin 1.000.000 TL\u2019si i\u00e7in 232.500 TL, a\u015fan k\u0131sm\u0131<\/td>%35<\/td><\/tr>
5.300.000 TL\u2019yi a\u015fan k\u0131sm\u0131n 5.300.000 TL\u2019si i\u00e7in 1.737.500 TL, a\u015fan k\u0131sm\u0131<\/td>%40<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n

\u00dccret d\u0131\u015f\u0131ndaki gelir unsurlar\u0131nda, \u00fc\u00e7\u00fcnc\u00fc gelir dilimi daha d\u00fc\u015f\u00fck bir e\u015fik \u00fczerinden ba\u015flamakta olup, bu nedenle ayn\u0131 tutarda gelir elde eden m\u00fckellefler a\u00e7\u0131s\u0131ndan vergi y\u00fck\u00fc farkl\u0131la\u015fabilmektedir.<\/p>\n\n\n\n

Genel De\u011ferlendirme<\/strong><\/p>\n\n\n\n

2026 y\u0131l\u0131na ili\u015fkin gelir vergisi tarifesi, yeniden de\u011ferleme oran\u0131 do\u011frultusunda art\u0131r\u0131lm\u0131\u015f olup, \u00f6zellikle orta ve y\u00fcksek gelir gruplar\u0131nda uygulanacak vergi oranlar\u0131n\u0131n etkisi daha belirgin hale gelmi\u015ftir. \u00dccret gelirleri ile di\u011fer gelir t\u00fcrleri aras\u0131ndaki dilim farkl\u0131l\u0131klar\u0131, vergi planlamas\u0131 a\u00e7\u0131s\u0131ndan dikkatle de\u011ferlendirilmelidir.<\/p>\n\n\n\n

M\u00fckelleflerin, elde ettikleri gelirin niteli\u011fine g\u00f6re hangi tarifeye tabi olduklar\u0131n\u0131 do\u011fru \u015fekilde belirlemeleri ve buna g\u00f6re y\u00fck\u00fcml\u00fcl\u00fcklerini yerine getirmeleri \u00f6nem ta\u015f\u0131maktad\u0131r.<\/p>\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>\n\n\n\n

<\/p>\n\n\n\n

<\/p>","protected":false},"excerpt":{"rendered":"

2026 takvim y\u0131l\u0131nda ge\u00e7erli olacak gelir vergisi tarifesi, Hazine ve Maliye Bakanl\u0131\u011f\u0131 taraf\u0131ndan; 2025 y\u0131l\u0131na ili\u015fkin yeniden de\u011ferleme oran\u0131 (%25,49) esas al\u0131narak yeniden hesaplanm\u0131\u015f ve kamuoyuna duyurulmu\u015ftur. Bu kapsamda belirlenen gelir dilimleri ve vergi oranlar\u0131, 31 Aral\u0131k 2025 tarihli 5. m\u00fckerrer Resm\u00ee Gazete\u2019de yay\u0131mlanan 332 S\u0131ra No.lu Gelir Vergisi Genel Tebli\u011fi ile y\u00fcr\u00fcrl\u00fc\u011fe girmi\u015ftir. 2026 […]<\/p>","protected":false},"author":1,"featured_media":0,"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-3499","post","type-post","status-publish","format-standard","hentry","category-mali-yontem-gundem"],"yoast_head":"\n2026 Y\u0131l\u0131nda Elde Edilen \u00dccret ve \u00dccret D\u0131\u015f\u0131 Gelirlere Uygulanacak Gelir Vergisi Tarifeleri - Mali Y\u00f6ntem<\/title>\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\/2026-yilinda-elde-edilen-ucret-ve-ucret-disi-gelirlere-uygulanacak-gelir-vergisi-tarifeleri\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"2026 Y\u0131l\u0131nda Elde Edilen \u00dccret ve \u00dccret D\u0131\u015f\u0131 Gelirlere Uygulanacak Gelir Vergisi Tarifeleri - Mali Y\u00f6ntem\" \/>\n<meta property=\"og:description\" content=\"2026 takvim y\u0131l\u0131nda ge\u00e7erli olacak gelir vergisi tarifesi, Hazine ve Maliye Bakanl\u0131\u011f\u0131 taraf\u0131ndan; 2025 y\u0131l\u0131na ili\u015fkin yeniden de\u011ferleme oran\u0131 (%25,49) esas al\u0131narak yeniden hesaplanm\u0131\u015f ve kamuoyuna duyurulmu\u015ftur. 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