{"id":558,"date":"2024-03-23T14:16:49","date_gmt":"2024-03-23T14:16:49","guid":{"rendered":"http:\/\/www.arti-fikir.com\/?page_id=558"},"modified":"2024-03-23T14:18:22","modified_gmt":"2024-03-23T14:18:22","slug":"2024-4-veraset-ve-intikal-vergisinde-uygulanacak-matrah-dilimleri-ve-istisna-tutarlari","status":"publish","type":"page","link":"http:\/\/www.arti-fikir.com\/index.php\/2024-4-veraset-ve-intikal-vergisinde-uygulanacak-matrah-dilimleri-ve-istisna-tutarlari\/","title":{"rendered":"2024-4 Veraset Ve \u0130ntikal Vergisinde Uygulanacak Matrah Dilimleri ve \u0130stisna Tutarlar\u0131"},"content":{"rendered":"\t\t
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Duyuru & Sirk\u00fcler<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t
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2024-4 Veraset Ve I\u0307ntikal Vergisinde Uygulanacak Matrah Dilimleri ve I\u0307stisna Tutarlar\u0131\n<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t
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23\/01\/2024<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t
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SAYI\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0<\/span><\/p><\/td>

2024-4<\/span><\/p><\/td><\/tr>

\u00a0<\/td>\u00a0<\/td><\/tr>

KONU\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0<\/span><\/p><\/td>

2024 Y\u0131l\u0131nda Veraset Ve I\u0307ntikal Vergisinde Uygulanacak Matrah Dilimleri Ve I\u0307stisna Tutarlar\u0131\u00a0<\/span><\/p><\/td><\/tr>

DAYANAK<\/span><\/p><\/td>

30 Aral\u0131k 2023 Tarihli ve 32415 (2. M\u00fckerrer) Say\u0131l\u0131 Resmi Gazete \u2019de yay\u0131mlanan Veraset ve \u0130ntikal Vergisi Kanunu Genel Tebli\u011fi (Seri No: 55)<\/span><\/p><\/td><\/tr>

\u00d6ZET<\/span><\/p><\/td>

01.01.2024 tarihinden ge\u00e7erli olmak \u00fczere, veraset ve intikal vergisi matrah dilimleri ve istisna tutarlar\u0131 belirlenmi\u015ftir. Bu sirk\u00fclerde 2024 y\u0131l\u0131nda uygulanacak olan g\u00fcncel rakamlar yer almaktad\u0131r.\u00a0<\/span><\/p><\/td><\/tr><\/tbody><\/table>

A- MATRAH VE ORANLAR<\/span><\/p>

Veraset ve \u0130ntikal Vergisi oranlar\u0131, veraset yoluyla mal ge\u00e7i\u015fleri ile kar\u015f\u0131l\u0131ks\u0131z mal ge\u00e7i\u015flerinde\u00a0<\/span>(ivazs\u0131z intikallerde)<\/span>\u00a0farkl\u0131l\u0131k g\u00f6stermektedir.<\/span><\/p>

Vergi matrah\u0131n\u0131 olu\u015fturan dilimler ise, her y\u0131l Vergi Usul Kanunu h\u00fck\u00fcmleri uyar\u0131nca belirlenen yeniden de\u011ferleme oran\u0131nda art\u0131\u015f g\u00f6stermektedir.<\/span><\/p>

M a t r a h\u00a0 (2024 y\u0131l\u0131 i\u00e7in)\u00a0<\/span><\/p><\/td>

Verginin Oran\u0131 (%)<\/span><\/p><\/td><\/tr>

Veraset Yolu ile Ge\u00e7i\u015flerde<\/span><\/p><\/td>

Kar\u015f\u0131l\u0131ks\u0131z Ge\u00e7i\u015flerde<\/span><\/p><\/td><\/tr>

\u0130lk \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 1.700.000 TL i\u00e7in<\/span><\/p><\/td>

1<\/span><\/p><\/td>

\u00a0 \u00a0 10<\/span><\/p><\/td><\/tr>

Sonra gelen \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 4. 000.000 TL i\u00e7in<\/span><\/p><\/td>

3<\/span><\/p><\/td>

\u00a0 \u00a0 15<\/span><\/p><\/td><\/tr>

Sonra gelen \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 8.700.000 TL i\u00e7in<\/span><\/p><\/td>

5<\/span><\/p><\/td>

\u00a0 \u00a0 20<\/span><\/p><\/td><\/tr>

Sonra gelen\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 17.000.000 TL i\u00e7in<\/span><\/p><\/td>

7<\/span><\/p><\/td>

\u00a0 \u00a0 25<\/span><\/p><\/td><\/tr>

Matrah\u0131n\u00a0 31.400.000 TL\u2019yi a\u015fan k\u0131sm\u0131 i\u00e7in<\/span><\/p><\/td>

\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 10<\/span><\/p><\/td>

\u00a0 \u00a0 30<\/span><\/p><\/td><\/tr><\/tbody><\/table>

Veraset yoluyla mal ge\u00e7i\u015flerinde\u00a0<\/span>(miras veya vasiyet<\/span>) uygulanan vergi tarifesi, b\u00fct\u00fcn miras\u00e7\u0131lar i\u00e7in ayn\u0131 olup, bu ki\u015filerin miras b\u0131rakanla\u00a0\u00a0<\/span>(muris)<\/span>\u00a0olan yak\u0131nl\u0131k ve akrabal\u0131k derecelerinin bir \u00f6nemi bulunmamaktad\u0131r.<\/span><\/p>

Veraset d\u0131\u015f\u0131ndaki mal ge\u00e7i\u015flerinde ise,\u00a0 iki farkl\u0131 tarife uygulanmaktad\u0131r.\u00a0<\/span><\/p>

Buna g\u00f6re, bir ki\u015fiye;\u00a0 ana, baba, e\u015f ve \u00e7ocuklar\u0131ndan kar\u015f\u0131l\u0131ks\u0131z mal intikal etti\u011finde tablodaki vergi oranlar\u0131n yar\u0131s\u0131, di\u011fer intikallerde ayn\u0131s\u0131 uygulanacakt\u0131r.\u00a0\u00a0<\/span><\/p>

Di\u011fer taraftan; yasal \u015fans oyunlar\u0131 ile ger\u00e7ek ve t\u00fczel ki\u015filer taraf\u0131ndan d\u00fczenlenen yar\u0131\u015fma ve \u00e7ekili\u015flerde tarife uygulamas\u0131 yoktur.\u00a0<\/span><\/p>

Bu t\u00fcr intikaller i\u00e7in tek oran belirlenmi\u015ftir. Bu oran,\u00a0 da\u011f\u0131t\u0131lan ikramiyeler \u00fczerinden %20 olup, ikramiyeyi kazanan i\u00e7in nihai vergi niteli\u011findedir.\u00a0<\/span><\/p>

\u0130kramiyenin ayni olarak \u00f6denmesi halinde ise, fatura de\u011feri esas al\u0131nacakt\u0131r.<\/span><\/p>

B -\u0130ST\u0130SNALAR<\/span><\/p>

Veraset ve \u0130ntikal Vergisi\u2019nden istisna edilen tutarlar Kanunun 4\u2019\u00fcnc\u00fc maddesinde say\u0131lm\u0131\u015ft\u0131r.\u00a0<\/span><\/p>

Bu maddede yer alan parasal istisna tutarlar\u0131, intikal \u015fekline g\u00f6re farkl\u0131l\u0131k g\u00f6stermektedir. Buna g\u00f6re;<\/span><\/p>

  • Veraset yoluyla mal ge\u00e7i\u015flerinde; miras b\u0131rakan\u0131n e\u015fi, \u00e7ocuklar\u0131 ve evlatl\u0131klar\u0131n\u0131n her birine d\u00fc\u015fen miras hissesinin<\/span>\u00a02024<\/span>\u00a0y\u0131l\u0131 i\u00e7in\u00a0<\/span>1.609.552<\/span>\u00a0TL\u2019<\/span>si vergiden istisnad\u0131r. \u00c7ocuk olmamas\u0131 halinde, e\u015fe d\u00fc\u015fen miras hissesindeki istisna tutar\u0131\u00a0<\/span>3.221.082 TL<\/span>\u00a0olmaktad\u0131r.\u00a0<\/span><\/li><\/ul>

    \u00a0<\/p>

    • Kar\u015f\u0131l\u0131ks\u0131z para ve mal ge\u00e7i\u015flerinde vergiden istisna edilen tutar\u00a0<\/span>37.059TL<\/span>\u2019dir.<\/span><\/li><\/ul>

      \u00a0<\/p>

      • Para ve mal \u00fczerinden d\u00fczenlenen yar\u0131\u015fma ve \u00e7ekili\u015fler ile \u015fans oyunlar\u0131nda kazan\u0131lan ikramiyelerin de\u00a0<\/span>37.059<\/span>\u00a0TL<\/span>\u2019si vergiden istisnad\u0131r.<\/span><\/li><\/ul>

        Yukar\u0131da belirtilen istisna tutarlar\u0131,\u00a0 her y\u0131l Vergi Usul Kanunu h\u00fck\u00fcmlerine g\u00f6re belirlenen yeniden de\u011ferleme oranlar\u0131nda art\u0131r\u0131lmak suretiyle uygulanmaktad\u0131r.\u00a0<\/span><\/p>

        Di\u011fer taraftan; kanunda yer alan muafiyet ve istisna uygulamalar\u0131 vergi daireleri g\u00f6rev ve yetkisinde olup,\u00a0 Bankalar taraf\u0131ndan herhangi bir muafiyet veya istisna i\u015flemi ger\u00e7ekle\u015ftirilmesi m\u00fcmk\u00fcn de\u011fildir.<\/span><\/p>

        Bilgilerinize Sunulur.<\/span><\/p>

        Sayg\u0131lar\u0131m\u0131zla.\u00a0<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"

        Duyuru & Sirk\u00fcler 2024-4 Veraset Ve I\u0307ntikal Vergisinde Uygulanacak Matrah Dilimleri ve I\u0307stisna Tutarlar\u0131 23\/01\/2024 SAYI\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 2024-4 \u00a0 \u00a0 KONU\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 2024 Y\u0131l\u0131nda Veraset Ve I\u0307ntikal Vergisinde Uygulanacak Matrah Dilimleri Ve I\u0307stisna Tutarlar\u0131\u00a0 DAYANAK 30 Aral\u0131k 2023 Tarihli ve 32415 (2. M\u00fckerrer) Say\u0131l\u0131 Resmi Gazete \u2019de yay\u0131mlanan Veraset ve \u0130ntikal Vergisi Kanunu Genel Tebli\u011fi (Seri No:…<\/p>\n","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_kad_post_transparent":"","_kad_post_title":"hide","_kad_post_layout":"fullwidth","_kad_post_sidebar_id":"","_kad_post_content_style":"unboxed","_kad_post_vertical_padding":"hide","_kad_post_feature":"hide","_kad_post_feature_position":"","_kad_post_header":false,"_kad_post_footer":false,"_kad_post_classname":"","footnotes":""},"_links":{"self":[{"href":"http:\/\/www.arti-fikir.com\/index.php\/wp-json\/wp\/v2\/pages\/558"}],"collection":[{"href":"http:\/\/www.arti-fikir.com\/index.php\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"http:\/\/www.arti-fikir.com\/index.php\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"http:\/\/www.arti-fikir.com\/index.php\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"http:\/\/www.arti-fikir.com\/index.php\/wp-json\/wp\/v2\/comments?post=558"}],"version-history":[{"count":7,"href":"http:\/\/www.arti-fikir.com\/index.php\/wp-json\/wp\/v2\/pages\/558\/revisions"}],"predecessor-version":[{"id":565,"href":"http:\/\/www.arti-fikir.com\/index.php\/wp-json\/wp\/v2\/pages\/558\/revisions\/565"}],"wp:attachment":[{"href":"http:\/\/www.arti-fikir.com\/index.php\/wp-json\/wp\/v2\/media?parent=558"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}