{"id":959,"date":"2025-10-22T17:25:48","date_gmt":"2025-10-22T17:25:48","guid":{"rendered":"https:\/\/www.arti-fikir.com\/?page_id=959"},"modified":"2025-10-22T17:25:51","modified_gmt":"2025-10-22T17:25:51","slug":"sirkuler-no-2025-03-2025-yilinda-uygulanacak-veraset-ve-intikal-vergisine-iliskin-yeni-istisna-hadleri-ile-vergi-tarifesi","status":"publish","type":"page","link":"http:\/\/www.arti-fikir.com\/index.php\/duyuru-sirkuler\/sirkuler-no-2025-03-2025-yilinda-uygulanacak-veraset-ve-intikal-vergisine-iliskin-yeni-istisna-hadleri-ile-vergi-tarifesi\/","title":{"rendered":"Sirk\u00fcler No: 2025\/03 2025 YILINDA UYGULANACAK VERASET VE \u0130NT\u0130KAL VERG\u0130S\u0130NE \u0130L\u0130\u015eK\u0130N YEN\u0130 \u0130ST\u0130SNA H\u00c2DLER\u0130 \u0130LE VERG\u0130 TAR\u0130FES\u0130"},"content":{"rendered":"\n<p><strong>2025 YILINDA UYGULANACAK VERASET VE \u0130NT\u0130KAL VERG\u0130S\u0130NE \u0130L\u0130\u015eK\u0130N YEN\u0130 \u0130ST\u0130SNA H\u00c2DLER\u0130 \u0130LE VERG\u0130 TAR\u0130FES\u0130<\/strong><\/p>\n\n\n\n<p>Sirk\u00fcler No: 2025\/03<\/p>\n\n\n\n<p>\u0130stanbul, 31.12.2024<\/p>\n\n\n\n<p>7338 say\u0131l\u0131 Veraset ve \u0130ntikal Vergisi Kanunu&#8217;nun istisnalara ili\u015fkin 4 \u00fcnc\u00fc maddesinin ikinci f\u0131kras\u0131nda, (b), (d) ve (e) bentlerine g\u00f6re, her takvim y\u0131l\u0131 i\u00e7inde uygulanacak istisna h\u00e2dlerinin, bir \u00f6nceki y\u0131lda uygulanm\u0131\u015f olan istisna h\u00e2dlerinin o y\u0131la ili\u015fkin yeniden de\u011ferleme oran\u0131nda artt\u0131r\u0131lmak suretiyle tespit edilmesi ve bu suretle yap\u0131lacak art\u0131r\u0131m s\u0131ras\u0131nda 1 TL&#8217;ye kadar olan tutarlar\u0131n nazara al\u0131nmamas\u0131 gerekmektedir<sup>1<\/sup>. (V\u0130VK Md:4, \u0130kinci F\u0131kra) <sup>2<\/sup><\/p>\n\n\n\n<p>An\u0131lan Kanun&#8217;un 16&#8217;nc\u0131 maddesinin \u00fc\u00e7\u00fcnc\u00fc f\u0131kras\u0131nda, &#8220;Vergi tarifesinin matrah dilim tutarlar\u0131, her y\u0131l bir \u00f6nceki y\u0131la ili\u015fkin olarak Vergi Usul Kanunu uyar\u0131nca belirlenen yeniden de\u011ferleme oran\u0131nda art\u0131r\u0131lmak suretiyle uygulan\u0131r. Bu \u015fekilde hesaplanan dilim tutarlar\u0131n\u0131n y\u00fczde 5&#8217;ini a\u015fmayan kesirler dikkate al\u0131nmaz&#8221; h\u00fckm\u00fc yer almaktad\u0131r<sup>3<\/sup>.<\/p>\n\n\n\n<p>Bilindi\u011fi gibi 2024 y\u0131l\u0131na ili\u015fkin yeniden de\u011ferleme oran\u0131 554 s\u0131ra No.lu VUK Genel Tebli\u011fi ile %43,93 olarak ilan edilmi\u015ftir<sup>4<\/sup>.<\/p>\n\n\n\n<p>Maliye Bakanl\u0131\u011f\u0131 Veraset ve \u0130ntikal Vergisi Kanunu Genel Tebli\u011fi (Seri No: 56) (RG. 30.12.2024 &#8211; 32768 2. M\u00fckerrer) ile 2025 y\u0131l\u0131nda uygulanacak istisna tutarlar\u0131n\u0131, yeniden de\u011ferleme oran\u0131nda art\u0131rmak suretiyle tespit etmi\u015f bulunmaktad\u0131r<sup>5<\/sup>. Buna g\u00f6re 2025 y\u0131l\u0131nda vuku bulacak ivazs\u0131z intikaller a\u00e7\u0131s\u0131ndan ge\u00e7erli olan istisna h\u00e2dleri \u015f\u00f6yledir<sup>6<\/sup>:<\/p>\n\n\n\n<ul>\n<li>Evlatl\u0131klar da d\u00e2hil olmak \u00fczere f\u00fcru\u011f ve e\u015ften her birine isabet eden miras hisselerinin 2.316.628 TL&#8217;lik k\u0131sm\u0131 veraset ve intikal vergisinden m\u00fcstesnad\u0131r<sup>7<\/sup>.<\/li>\n\n\n\n<li>F\u00fcru\u011f bulunmamas\u0131 halinde bu istisna, e\u015fe isabet eden miras hissesi i\u00e7in 4.636.103 TL olarak uygulan\u0131r<sup>8<\/sup>. (Md:4\/b) <sup>9<\/sup>.<\/li>\n\n\n\n<li>\u0130stisnaya esas te\u015fkil eden bu tutarlara, 4&#8217;\u00fcnc\u00fc maddenin (a), (i), (j) bentlerine g\u00f6re vergiden m\u00fcstesna olan mallar\u0131n de\u011ferleri d\u00e2hil edilmez<sup>10<\/sup><sup>10<\/sup><sup>10<\/sup><sup>10<\/sup>.<\/li>\n<\/ul>\n\n\n\n<p>Sayfa 2<\/p>\n\n\n\n<p>ARTI F\u0130K\u0130R<\/p>\n\n\n\n<p>www.arti-fikir.com<\/p>\n\n\n\n<ul>\n<li>Para ve mal \u00fczerine d\u00fczenlenen yar\u0131\u015fma ve \u00e7ekili\u015flerde, kazan\u0131lan ikramiyelerin 53.339 TL&#8217;lik k\u0131sm\u0131 vergiden m\u00fcstesnad\u0131r<sup>11<\/sup>. Buna g\u00f6re, ikramiye veya hediye de\u011ferinin 53.339 TL&#8217;lik istisnay\u0131 a\u015fan k\u0131sm\u0131 \u00fczerinden yar\u0131\u015fma veya \u00e7ekili\u015fi d\u00fczenleyenler taraf\u0131ndan % 20 nispette stopaj hesaplanacak ve stopaj tutar\u0131 talihliden kesilecek veya tahsil edilecektir<sup>12<\/sup>. (Gazete kuponu biriktiren veya \u00fcr\u00fcn ambalaj\u0131 g\u00f6nderen t\u00fcm m\u00fc\u015fterilere verilen, yani \u015fans unsuruna ba\u011fl\u0131 bulunmayan hediyeler, de\u011feri ne olursa olsun veraset ve intikal vergisine t\u00e2bi de\u011fildir.) <sup>13<\/sup>.<\/li>\n\n\n\n<li>Her ne suretle olursa olsun ivazs\u0131z surette v\u00e2ki t\u00fcm intikallere (hibe) ili\u015fkin istisna haddi de her bir ivazs\u0131z intikal i\u00e7in 53.339 TL&#8217;dir<sup>14<\/sup>.<\/li>\n\n\n\n<li>\u0130vazs\u0131z surette vaki intikallerden istisna i\u00e7inde kalanlar i\u00e7in beyanname verilmesine gerek bulunmamaktad\u0131r<sup>15<\/sup>.<\/li>\n<\/ul>\n\n\n\n<p>Veraset ve \u0130ntikal Vergisi Kanunu&#8217;nun 16. maddesinde yer alan vergi tarifesindeki dilimler de, 56 No.lu Tebli\u011f ile, 01.01.2025 tarihinden itibaren ge\u00e7erli olmak \u00fczere a\u015fa\u011f\u0131daki \u015fekilde yeniden belirlenmi\u015ftir<sup>16<\/sup>:<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table><thead><tr><td><strong>Matrah<\/strong><\/td><td><strong>Verginin Oran\u0131 (%) (Veraset Yoluyla \u0130ntikallerde)<\/strong><\/td><td><strong>Verginin Oran\u0131 (%) (\u0130vazs\u0131z \u0130ntikallerde)<\/strong><\/td><\/tr><\/thead><tbody><tr><td>\u0130lk 2.400.000 TL i\u00e7in<\/td><td>1<\/td><td>10<\/td><\/tr><tr><td>Sonra gelen 5.700.000 TL i\u00e7in<\/td><td>3<\/td><td>15<\/td><\/tr><tr><td>Sonra gelen 12.000.000 TL i\u00e7in<\/td><td>5<\/td><td>20<\/td><\/tr><tr><td>Sonra gelen 24.000.000 TL i\u00e7in<\/td><td>7<\/td><td>25<\/td><\/tr><tr><td>Matrah\u0131n 44.100.000 TL&#8217;yi a\u015fan b\u00f6l\u00fcm\u00fc i\u00e7in<\/td><td>10<\/td><td>30<\/td><\/tr><\/tbody><\/table><\/figure>\n","protected":false},"excerpt":{"rendered":"<p>2025 YILINDA UYGULANACAK VERASET VE \u0130NT\u0130KAL VERG\u0130S\u0130NE \u0130L\u0130\u015eK\u0130N YEN\u0130 \u0130ST\u0130SNA H\u00c2DLER\u0130 \u0130LE VERG\u0130 TAR\u0130FES\u0130 Sirk\u00fcler No: 2025\/03 \u0130stanbul, 31.12.2024 7338 say\u0131l\u0131 Veraset ve \u0130ntikal Vergisi Kanunu&#8217;nun istisnalara ili\u015fkin 4 \u00fcnc\u00fc maddesinin ikinci f\u0131kras\u0131nda, (b), (d) ve (e) bentlerine g\u00f6re, her takvim y\u0131l\u0131 i\u00e7inde uygulanacak istisna h\u00e2dlerinin, bir \u00f6nceki y\u0131lda uygulanm\u0131\u015f olan istisna h\u00e2dlerinin o y\u0131la&#8230;<\/p>\n","protected":false},"author":3,"featured_media":0,"parent":434,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_kad_post_transparent":"","_kad_post_title":"","_kad_post_layout":"","_kad_post_sidebar_id":"","_kad_post_content_style":"","_kad_post_vertical_padding":"","_kad_post_feature":"","_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\/959"}],"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\/3"}],"replies":[{"embeddable":true,"href":"http:\/\/www.arti-fikir.com\/index.php\/wp-json\/wp\/v2\/comments?post=959"}],"version-history":[{"count":1,"href":"http:\/\/www.arti-fikir.com\/index.php\/wp-json\/wp\/v2\/pages\/959\/revisions"}],"predecessor-version":[{"id":960,"href":"http:\/\/www.arti-fikir.com\/index.php\/wp-json\/wp\/v2\/pages\/959\/revisions\/960"}],"up":[{"embeddable":true,"href":"http:\/\/www.arti-fikir.com\/index.php\/wp-json\/wp\/v2\/pages\/434"}],"wp:attachment":[{"href":"http:\/\/www.arti-fikir.com\/index.php\/wp-json\/wp\/v2\/media?parent=959"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}