{"id":571,"date":"2024-03-23T14:21:21","date_gmt":"2024-03-23T14:21:21","guid":{"rendered":"http:\/\/www.arti-fikir.com\/?page_id=571"},"modified":"2024-03-23T14:22:30","modified_gmt":"2024-03-23T14:22:30","slug":"2024-2-gelir-vergisi-tarife-had-ve-istisna-tutarlari","status":"publish","type":"page","link":"http:\/\/www.arti-fikir.com\/index.php\/2024-2-gelir-vergisi-tarife-had-ve-istisna-tutarlari\/","title":{"rendered":"2024-2 Gelir Vergisi Tarife, Had 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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2024-2 Gelir Vergisi Tarife, Had Ve \u0130stisna Tutarlar\u0131<\/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             <\/span><\/p><\/td>

2024-3<\/span><\/p><\/td><\/tr>

 <\/td> <\/td><\/tr>

KONU       <\/span><\/p><\/td>

2024 Y\u0131l\u0131nda Uygulanacak Gelir Vergisi Tarife, Had Ve \u0130stisna Tutarlar\u0131<\/span><\/p><\/td><\/tr>

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

30.12.2023 tarih ve 32415 (2. M\u00fckerrer) say\u0131l\u0131 Resm\u00ee Gazete \u2019de yay\u0131mlanan Gelir Vergisi Genel Tebli\u011fi (Seri No: 324) ile 2024 takvim y\u0131l\u0131nda uygulanmak \u00fczere, Gelir Vergisi Kanunu\u2019nun<\/span><\/p><\/td><\/tr>

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

Vergi kanunlar\u0131nda yer alan tarife, hadler ve istisna uygulanacak tutarlar her y\u0131l yeniden de\u011ferleme oran\u0131nda g\u00fcncellenmektedir. Bu sirk\u00fclerde 2024 y\u0131l\u0131nda uygulanacak olan g\u00fcncel rakamlar yer almaktad\u0131r. <\/span><\/p><\/td><\/tr><\/tbody><\/table>

 <\/p>

  • 9\/10, 21, 23\/8, 23\/10, 31, 40\/1, 40\/7, 47, 48, 68, m\u00fckerrer 80, 82, 86, 103 ve m\u00fckerrer 121 <\/span><\/li><\/ul>

    maddelerinde yer alan maktu had ve tutarlar yeniden belirlenmi\u015ftir. <\/span><\/p>

     <\/p>

    1. A) <\/span>Yeniden De\u011ferleme Oran\u0131nda Art\u0131r\u0131lan Had ve Tutarlar<\/span><\/li><\/ol>
      1. <\/span><\/span>Gelir Vergisi Tarifesi<\/span><\/li><\/ol>

        Gelir Vergisi Kanunu\u2019nun 103\u2019\u00fcnc\u00fc maddesinde yer alan gelir dilimleri, yeniden de\u011ferleme oran\u0131nda <\/span>(%58,46)<\/span> art\u0131r\u0131lm\u0131\u015f olup, (<\/span>y\u00fczde 5\u2019e kadar olan kesirler de silinince<\/span>) buna g\u00f6re 2024 y\u0131l\u0131nda uygulanacak gelir vergisi tarifesi a\u015fa\u011f\u0131daki tabloda g\u00f6sterilmi\u015ftir.<\/span><\/p>

         <\/p>

        \u25ba <\/span>\u00dccret Gelirleri<\/span><\/p>

        Gelir dilimi<\/span><\/p><\/td>

        Vergi oran\u0131<\/span><\/p><\/td><\/tr>

        110.000 TL\u2019ye kadar<\/span><\/p><\/td>

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

        230.000 TL\u2019nin 110.000 TL\u2019si i\u00e7in 16.500 TL, fazlas\u0131<\/span><\/p><\/td>

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

        870.000 TL\u2019nin 230.000 TL\u2019si i\u00e7in 40.500 TL, fazlas\u0131<\/span><\/p><\/td>

        %27<\/span><\/p><\/td><\/tr>

        3.000.000 TL\u2019nin 870.000 TL\u2019si i\u00e7in 213.300 TL, fazlas\u0131<\/span><\/p><\/td>

        %35<\/span><\/p><\/td><\/tr>

        3.000.000 TL\u2019den fazlas\u0131n\u0131n 3.000.000 TL\u2019si i\u00e7in 958.800 TL, fazlas\u0131<\/span><\/p><\/td>

        %40<\/span><\/p><\/td><\/tr><\/tbody><\/table>

         <\/span><\/p>

        \u25ba <\/span>\u00dccret D\u0131\u015f\u0131 Gelirler<\/span><\/p>

        Gelir dilimi<\/span><\/p><\/td>

        Vergi oran\u0131<\/span><\/p><\/td><\/tr>

        110.000 TL\u2019ye kadar<\/span><\/p><\/td>

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

        230.000 TL\u2019nin 110.000 TL\u2019si i\u00e7in 16.500 TL, fazlas\u0131<\/span><\/p><\/td>

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

        580.000 TL\u2019nin 230.000 TL\u2019si i\u00e7in 40.500 TL, fazlas\u0131<\/span><\/p><\/td>

        %27<\/span><\/p><\/td><\/tr>

        3.000.000 TL\u2019nin 580.000 TL\u2019si i\u00e7in 135.000 TL, fazlas\u0131<\/span><\/p><\/td>

        %35<\/span><\/p><\/td><\/tr>

        3.000.000 TL\u2019den fazlas\u0131n\u0131n 3.000.000 TL\u2019si i\u00e7in 982.000 TL, fazlas\u0131<\/span><\/p><\/td>

        %40<\/span><\/p><\/td><\/tr><\/tbody><\/table>

        1. <\/span><\/span>Konut Kira Gelirleri \u0130\u00e7in Uygulanan \u0130stisna Tutar\u0131<\/span><\/span><\/span><\/li><\/ol>

          Kira gelirlerinin beyan\u0131nda; sadece konut kira gelirleri i\u00e7in uygulanan istisna tutar\u0131, <\/span>2024 takvim y\u0131l\u0131nda elde edilen <\/span>kira gelirleri i\u00e7in <\/span>33.000 TL <\/span>olarak<\/span> saptanm\u0131\u015ft\u0131r.<\/span><\/p>

          1. <\/span><\/span>Yemek Bedeli istisnas\u0131<\/span><\/li><\/ol>

            2024<\/span> takvim y\u0131l\u0131nda uygulanmak \u00fczere; i\u015fverenler taraf\u0131ndan, i\u015fyerinde veya eklentilerinde yemek verilmeyen durumlarda, \u00e7al\u0131\u015f\u0131lan g\u00fcnlere ait bir g\u00fcnl\u00fck yemek bedelinin <\/span>170 TL\u2019yi a\u015fmayan k\u0131sm\u0131<\/span> gelir vergisinden istisnad\u0131r.<\/span><\/p>

            1. <\/span><\/span>Ula\u015f\u0131m Yard\u0131m\u0131 \u0130stisnas\u0131<\/span><\/li><\/ol>

              \u0130\u015fverenlerce \u00e7al\u0131\u015fanlara ta\u015f\u0131ma hizmeti verilmeyen durumlarda, \u00e7al\u0131\u015f\u0131lan g\u00fcnlere ait bir g\u00fcnl\u00fck ula\u015f\u0131m bedelinin <\/span>2024 y\u0131l\u0131 i\u00e7in 88 TL\u2019lik k\u0131sm\u0131,<\/span> \u00f6demelerin toplu ta\u015f\u0131ma kart\u0131, toplu ta\u015f\u0131ma bileti veya bu ama\u00e7la kullan\u0131lan \u00f6deme ara\u00e7lar\u0131n\u0131n temini \u015feklinde yap\u0131lmas\u0131 ko\u015fuluyla, gelir vergisinden istisnad\u0131r. <\/span><\/p>

               <\/p>

              1. <\/span><\/span>Engellilik \u0130ndirimi Tutarlar\u0131<\/span><\/li><\/ol>

                Gelir Vergisi Kanunu\u2019nun 31\/2\u2019nci maddesinde yer alan engellilik indirim tutarlar\u0131 2023 takvim y\u0131l\u0131nda uygulanmak \u00fczere;<\/span><\/p>

                 <\/p>

                • Birinci derece engelliler i\u00e7in <\/span>6.900 TL,<\/span><\/li><\/ul>
                  • \u0130kinci derece engelliler i\u00e7in <\/span>4.000 TL,<\/span><\/li><\/ul>
                    • \u00dc\u00e7\u00fcnc\u00fc derece engelliler i\u00e7in <\/span>1.700 TL,<\/span><\/li><\/ul>

                      olarak belirlenmi\u015ftir.<\/span><\/p>

                       <\/p>

                      1. <\/span><\/span>Binek Otomobilleri \u0130\u00e7in Gider Yaz\u0131labilecek Azami Tutarlar<\/span><\/span><\/li><\/ol>

                        Gelir Vergisi Kanunu\u2019nun 40\u2018\u0131nc\u0131 maddesinin birinci f\u0131kras\u0131nda, ticari i\u015fletmeler ve serbest meslek erbab\u0131 taraf\u0131ndan kullan\u0131lan binek otomobillerine ili\u015fkin olarak 2023 y\u0131l\u0131nda uygulanan tutar s\u0131n\u0131rlamas\u0131n\u0131n yeniden de\u011ferleme oran\u0131nda art\u0131r\u0131lmas\u0131 sonucu <\/span>2024 i\u00e7in ge\u00e7erli olan tutarlar<\/span> a\u015fa\u011f\u0131daki tabloda \u00f6zetlenmi\u015ftir.<\/span><\/p>

                         <\/p>

                        Gider Kalemi<\/span><\/p><\/td>

                        Tutar\/Oran<\/span><\/p><\/td><\/tr>

                        Kiralama yoluyla edinilen binek otomobillerinin gider kabul edilen ayl\u0131k kira gideri<\/span><\/p><\/td>

                            26.000 TL<\/span><\/p><\/td><\/tr>

                        Binek otomobilin ilk iktisab\u0131nda en fazla gider yaz\u0131labilecek KDV ve \u00d6TV toplam\u0131<\/span><\/p><\/td>

                          690.000 TL<\/span><\/p><\/td><\/tr>

                        Kiralama yoluyla edinilen binek otomobillere ili\u015fkin masraflar\u0131n (benzin, bak\u0131m, onar\u0131m vb.) gider olarak dikkate al\u0131nabilecek k\u0131sm\u0131 <\/span><\/p><\/td>

                            %70<\/span><\/p><\/td><\/tr>

                        Binek otomobiller i\u00e7in amortisman ayr\u0131labilecek \u00fcst s\u0131n\u0131r<\/span><\/p><\/td>

                        		 <\/td><\/tr>
                        • \u00d6TV ve KDV hari\u00e7 olarak aktifle\u015ftirilenler<\/span><\/li><\/ul><\/td>

                          790.000 TL<\/span><\/p><\/td><\/tr>

                        • \u00d6TV ve KDV maliyete eklenmek suretiyle aktifle\u015ftirilenler (ikinci el olarak al\u0131nanlar d\u00e2hil)<\/span><\/li><\/ul><\/td>

                        1.500.000 TL<\/span><\/p><\/td><\/tr><\/tbody><\/table>

                        1. <\/span><\/span>Esnaf Muafl\u0131\u011f\u0131ndan Yararlanmada Has\u0131lat S\u0131n\u0131r\u0131<\/span><\/li><\/ol>

                          Gelir Vergisi Kanunu\u2019nun 9\/1-10\u2019uncu bendi gere\u011fi; <\/span>ayr\u0131 bir i\u015f yeri a\u00e7maks\u0131z\u0131n, <\/span><\/p>

                          Sanayi tipi veya seri \u00fcretim yapabilen makine ve alet kullanmaks\u0131z\u0131n<\/span> oturduklar\u0131 evlerde imal ettikleri mallar\u0131 <\/span>internet ve benzeri elektronik ortamlar \u00fczerinden satanlar\u0131n<\/span> 2024 y\u0131l\u0131nda elde ettikleri has\u0131lat 1.100.000 TL\u2019yi<\/span> a\u015ft\u0131\u011f\u0131 takdirde, bu ki\u015filer izleyen takvim y\u0131l\u0131 ba\u015f\u0131ndan itibaren ger\u00e7ek usulde vergilendirilir ve tekrar bu muafiyetten faydalanamazlar.<\/span><\/p>

                           <\/p>

                          1. <\/span><\/span>Basit Usulde Kira S\u0131n\u0131r\u0131<\/span><\/li><\/ol>

                            Gelir Vergisi Kanunu\u2019nun 47\u2019nci maddesinde yer alan ve <\/span>\u201cBasit Usule Tabi Olman\u0131n Genel \u015eartlar\u0131ndan\u201d <\/span>olan y\u0131ll\u0131k kira bedeli toplam\u0131, <\/span>2024<\/span> takvim y\u0131l\u0131nda uygulanmak \u00fczere;<\/span><\/p>