<\/p>\n\n\n\n
2025 YILINDA \u00d6DENECEK EMLAK VERG\u0130LER\u0130NE ESAS DE\u011eERLER\u0130N TESP\u0130T\u0130NE \u0130L\u0130\u015eK\u0130N 84 SER\u0130 NO.LU EMLAK VERG\u0130S\u0130 GENEL TEBL\u0130\u011e\u0130 YAYIMLANMI\u015eTIR<\/strong> <\/p>\n\n\n\n Sirk\u00fcler No: 2025\/17 \u0130stanbul, 02.01.2025 <\/p>\n\n\n\n Hazine ve Maliye Bakanl\u0131\u011f\u0131 taraf\u0131ndan 30.12.2024 tarihli ve 32768 (2. M\u00fckerrer) say\u0131l\u0131 Resmi Gazete’de yay\u0131mlanan Emlak Vergisi Kanunu Genel Tebli\u011finde (Seri No: 86), 2025 y\u0131l\u0131na ait emlak (bina, arsa ve arazi) vergi de\u011ferleri ile 2025 y\u0131l\u0131nda m\u00fckellef olacaklar\u0131n emlak vergi de\u011ferlerinin hesab\u0131nda dikkate al\u0131nacak asgari \u00f6l\u00e7\u00fcde arsa ve arazi metrekare birim de\u011ferlerinin tespiti hususunda a\u00e7\u0131klamalar yap\u0131lm\u0131\u015ft\u0131r.<\/p>\n\n\n\n Emlak Vergisi Kanunu’nun 9 uncu maddesinin birinci f\u0131kras\u0131n\u0131n (b) bendinde bina, 19 uncu maddesinin birinci f\u0131kras\u0131n\u0131n (b) bendinde de arazi (arsa) vergisi m\u00fckellefiyetinin, d\u00f6rt y\u0131lda bir yap\u0131lan takdir i\u015flemlerinde takdir i\u015fleminin yap\u0131ld\u0131\u011f\u0131 tarihi takip eden b\u00fct\u00e7e y\u0131l\u0131ndan itibaren ba\u015flayaca\u011f\u0131 h\u00fckme ba\u011flanm\u0131\u015ft\u0131r. Asgari \u00f6l\u00e7\u00fcde arsa ve arazi metrekare birim de\u011fer takdirleri 2021 y\u0131l\u0131nda yap\u0131ld\u0131\u011f\u0131ndan, bu h\u00fck\u00fcmler uyar\u0131nca bina ve arazi vergisi m\u00fckellefiyeti 2022 y\u0131l\u0131ndan itibaren ba\u015flam\u0131\u015f bulunmaktad\u0131r.<\/p>\n\n\n\n Binalara ait vergi de\u011feri ise, Hazine ve Maliye Bakanl\u0131\u011f\u0131 ile \u00c7evre ve \u015eehircilik Bakanl\u0131\u011f\u0131nca belirlenen bina metrekare normal in\u015faat maliyetlerinin, binan\u0131n d\u0131\u015ftan d\u0131\u015fa y\u00fcz\u00f6l\u00e7\u00fcm\u00fc ile \u00e7arp\u0131lmas\u0131 suretiyle bulunan de\u011fere, bulunacak arsa veya arsa pay\u0131n\u0131n ilavesi suretiyle tespit edilir. 2025 y\u0131l\u0131nda uygulanacak bina metrekare normal in\u015faat maliyet bedelleri, Hazine ve Maliye Bakanl\u0131\u011f\u0131 ile \u00c7evre ve \u015eehircilik Bakanl\u0131\u011f\u0131nca Emlak Vergisi Kanunu Genel Tebli\u011fi (Seri No: 83) ekinde yer alan cetvelde belirtilen tutarlarda tespit edilmi\u015ftir.<\/p>\n\n\n\n Kanunun 29 uncu maddesinin ikinci f\u0131kras\u0131nda, vergi de\u011ferinin, m\u00fckellefiyetin ba\u015flang\u0131\u00e7 y\u0131l\u0131n\u0131 takip eden y\u0131ldan itibaren her y\u0131l, bir \u00f6nceki y\u0131la ait vergi de\u011ferinin Vergi Usul Kanunu h\u00fck\u00fcmleri uyar\u0131nca ayn\u0131 y\u0131l i\u00e7in tespit edilen yeniden de\u011ferleme oran\u0131n\u0131n yar\u0131s\u0131 nispetinde art\u0131r\u0131lmas\u0131 suretiyle bulunaca\u011f\u0131 belirtilmi\u015ftir. Ayr\u0131ca, 1319 say\u0131l\u0131 Kanunun 29 uncu maddesinin d\u00f6rd\u00fcnc\u00fc f\u0131kras\u0131nda, vergi de\u011ferinin hesab\u0131nda bin liraya kadar olan kesirlerin dikkate al\u0131nmayaca\u011f\u0131<\/strong> belirtilmi\u015ftir.<\/p>\n\n\n\n <\/p>\n\n\n\n 2024 Y\u0131l\u0131 ve \u00d6nceki Y\u0131llarda M\u00fckellef Olanlar\u0131n 2025 Y\u0131l\u0131na Ait Emlak Vergi De\u011ferlerinin Hesab\u0131 <\/p>\n\n\n\n Bu m\u00fckelleflerin bina, arsa ve arazilerinin 2025 y\u0131l\u0131 vergi de\u011ferleri, 2024 y\u0131l\u0131 vergi de\u011ferlerinin, bu y\u0131la ait yeniden de\u011ferleme oran\u0131n\u0131n yar\u0131s\u0131 olan (%43,93\/2=) %21,965<\/strong> (yirmi bir virg\u00fcl dokuz y\u00fcz altm\u0131\u015f be\u015f) oran\u0131nda art\u0131r\u0131lmas\u0131 suretiyle bulunacak tutarlar olacakt\u0131r.<\/p>\n\n\n\n \u00d6RNEK 1:<\/strong> M\u00fckellef (A) Ardahan ili, \u00c7\u0131ld\u0131r Belediyesi s\u0131n\u0131rlar\u0131 i\u00e7inde yer alan meskeni 2021 y\u0131l\u0131nda sat\u0131n alm\u0131\u015ft\u0131r. 2024 y\u0131l\u0131 emlak vergi de\u011feri 700.000,00 TL olan meskenin 2025 y\u0131l\u0131 emlak vergi de\u011feri a\u015fa\u011f\u0131da belirtildi\u011fi \u015fekilde hesaplanacakt\u0131r:<\/p>\n\n\n\n <\/p>\n\n\n\n 2025 Y\u0131l\u0131 \u0130tibar\u0131yla M\u00fckellef Olacaklar\u0131n Emlak Vergi De\u011ferlerinin Hesab\u0131 <\/p>\n\n\n\n M\u00fckellefiyeti 2025 y\u0131l\u0131nda ba\u015flayanlar\u0131n, m\u00fckellefiyetleri ile ilgili bina, arsa ve arazi vergisi tarhiyat\u0131na esas al\u0131nacak vergi de\u011ferinin hesab\u0131nda; takdir komisyonlar\u0131nca 2021 y\u0131l\u0131nda takdir edilen ve 2022 y\u0131l\u0131nda uygulanan asgari \u00f6l\u00e7\u00fcde arsa ve arazi metrekare birim de\u011ferleri; 2023 ve izleyen y\u0131llarda bir \u00f6nceki y\u0131la ili\u015fkin yeniden de\u011ferleme oranlar\u0131n\u0131n yar\u0131s\u0131 nispetinde art\u0131r\u0131lmak suretiyle dikkate al\u0131nacakt\u0131r.<\/p>\n\n\n\n \u00d6RNEK 2:<\/strong> M\u00fckellef (B) 2024 y\u0131l\u0131nda Antalya ili, Muratpa\u015fa il\u00e7esi s\u0131n\u0131rlar\u0131 i\u00e7inde 900~m^{2} b\u00fcy\u00fckl\u00fc\u011f\u00fcnde bir arsa sat\u0131n alm\u0131\u015f ve bu arsaya ili\u015fkin emlak vergisi bildirimini ilgili belediyeye vermi\u015ftir. Arsan\u0131n bulundu\u011fu cadde i\u00e7in takdir komisyonunca 2022 y\u0131l\u0131ndan itibaren uygulanmak \u00fczere takdir edilen asgari \u00f6l\u00e7\u00fcde arsa metrekare birim de\u011feri 600,00 TL<\/strong>‘dir. 2022 y\u0131l\u0131na ait yeniden de\u011ferleme oran\u0131n\u0131n yar\u0131s\u0131 %61,465<\/strong>, 2023 y\u0131l\u0131na ait yeniden de\u011ferleme oran\u0131n\u0131n yar\u0131s\u0131 ise %29,23<\/strong> ve 2024 y\u0131l\u0131na ait yeniden de\u011ferleme oran\u0131n\u0131n yar\u0131s\u0131 ise %21,965<\/strong> oldu\u011funa g\u00f6re, m\u00fckellefiyeti 2025 y\u0131l\u0131nda ba\u015flayacak bu m\u00fckellefin 2024 y\u0131l\u0131nda sat\u0131n ald\u0131\u011f\u0131 arsan\u0131n 2025 y\u0131l\u0131 arazi (arsa) vergisine esas vergi de\u011feri a\u015fa\u011f\u0131da belirtildi\u011fi \u015fekilde hesaplanacakt\u0131r:<\/p>\n\n\n\n <\/p>\n\n\n\n \u00d6RNEK 3:<\/strong> M\u00fckellef (C) Karab\u00fck ili, Eskipazar Belediyesi s\u0131n\u0131rlar\u0131 i\u00e7inde $600~m^{2}$ arsa \u00fczerinde in\u015fa edilen ve in\u015faat\u0131 2017 y\u0131l\u0131nda sona ermi\u015f olan bir i\u015fyerini 2024 y\u0131l\u0131nda sat\u0131n alm\u0131\u015ft\u0131r. Betonarme karkas, 1 inci s\u0131n\u0131f olan in\u015faat\u0131n d\u0131\u015ftan d\u0131\u015fa y\u00fcz\u00f6l\u00e7\u00fcm\u00fc $300~m^{2}$’dir. Bu i\u015fyeri i\u00e7in 2025 y\u0131l\u0131na ait uygulanacak bina metrekare normal in\u015faat maliyet bedeli 7.550,48 TL<\/strong>‘dir. Arsan\u0131n bulundu\u011fu cadde i\u00e7in 2022 y\u0131l\u0131nda uygulanan asgari \u00f6l\u00e7\u00fcde arsa metrekare birim de\u011feri 128,00 TL<\/strong>‘dir.<\/p>\n\n\n\n Buna g\u00f6re m\u00fckellefiyeti 2025 y\u0131l\u0131nda ba\u015flayan bu m\u00fckellefin i\u015fyerinin 2025 y\u0131l\u0131 vergi de\u011ferinin tespitinde emlak (bina) vergi de\u011feri a\u015fa\u011f\u0131daki \u015fekilde hesaplanacakt\u0131r:<\/p>\n\n\n\n (Vergi de\u011ferinin hesab\u0131nda asans\u00f6r, klima veya kalorifer pay\u0131 ilavesi ile a\u015f\u0131nma pay\u0131 indirimi ihmal edilmi\u015ftir.) <\/p>\n\n\n\n <\/p>\n\n\n\n Sayg\u0131lar\u0131m\u0131zla <\/p>\n","protected":false},"excerpt":{"rendered":" 2025 YILINDA \u00d6DENECEK EMLAK VERG\u0130LER\u0130NE ESAS DE\u011eERLER\u0130N TESP\u0130T\u0130NE \u0130L\u0130\u015eK\u0130N 84 SER\u0130 NO.LU EMLAK VERG\u0130S\u0130 GENEL TEBL\u0130\u011e\u0130 YAYIMLANMI\u015eTIR Sirk\u00fcler No: 2025\/17 \u0130stanbul, 02.01.2025 Hazine ve Maliye Bakanl\u0131\u011f\u0131 taraf\u0131ndan 30.12.2024 tarihli ve 32768 (2. M\u00fckerrer) say\u0131l\u0131 Resmi Gazete’de yay\u0131mlanan Emlak Vergisi Kanunu Genel Tebli\u011finde (Seri No: 86), 2025 y\u0131l\u0131na ait emlak (bina, arsa ve arazi) vergi de\u011ferleri…<\/p>\n","protected":false},"author":3,"featured_media":0,"parent":0,"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\/988"}],"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=988"}],"version-history":[{"count":1,"href":"http:\/\/www.arti-fikir.com\/index.php\/wp-json\/wp\/v2\/pages\/988\/revisions"}],"predecessor-version":[{"id":989,"href":"http:\/\/www.arti-fikir.com\/index.php\/wp-json\/wp\/v2\/pages\/988\/revisions\/989"}],"wp:attachment":[{"href":"http:\/\/www.arti-fikir.com\/index.php\/wp-json\/wp\/v2\/media?parent=988"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
\n\n\n\nSIRA NO<\/strong><\/td> A\u00c7IKLAMA<\/strong><\/td> TUTAR<\/strong><\/td><\/tr><\/thead> 1<\/td> Meskenin 2024 y\u0131l\u0131na ait emlak vergi de\u011feri<\/td> 700.000,00 TL <\/td><\/tr> 2<\/td> 2024 y\u0131l\u0131na ait yeniden de\u011ferleme oran\u0131n\u0131n yar\u0131s\u0131 (%49,93\/2=)<\/td> 21,965% <\/td><\/tr> 3<\/td> Meskenin 2025 y\u0131l\u0131 emlak vergi de\u011feri [1+(1×2)]<\/td> 853.755,00 TL <\/td><\/tr> 4<\/td> Bin liraya kadar olan kesirler dikkate al\u0131nmayaca\u011f\u0131ndan verginin tahakkukunda esas al\u0131nacak emlak vergi de\u011feri<\/td> 853.000,00 TL <\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n
\n\n\n\nSIRA NO<\/strong><\/td> A\u00c7IKLAMA<\/strong><\/td> ORAN\/TUTAR<\/strong><\/td><\/tr><\/thead> 1<\/td> 2022 y\u0131l\u0131ndan itibaren uygulanmak \u00fczere takdir komisyonunca 2021 y\u0131l\u0131nda takdir edilen asgari \u00f6l\u00e7\u00fcde arsa metrekare birim de\u011feri<\/td> 600,00 TL <\/td><\/tr> 2<\/td> 2023 y\u0131l\u0131na ait asgari \u00f6l\u00e7\u00fcde arsa ve arazi metrekare birim de\u011ferlerinin hesab\u0131nda uygulanacak art\u0131\u015f oran\u0131 (%122,93\/2 =)<\/td> 61,47% <\/td><\/tr> 3<\/td> 2023 y\u0131l\u0131 emlak vergi de\u011ferine esas asgari \u00f6l\u00e7\u00fcde arsa metrekare birim de\u011feri [1+(1×2)]<\/td> 968,79 TL <\/td><\/tr> 4<\/td> 2024 y\u0131l\u0131na ait asgari \u00f6l\u00e7\u00fcde arsa ve arazi metrekare birim de\u011ferlerinin hesab\u0131nda uygulanacak art\u0131\u015f oran\u0131 (%58,46\/2 =)<\/td> 29,23% <\/td><\/tr> 5<\/td> 2024 y\u0131l\u0131 emlak vergi de\u011ferine esas asgari \u00f6l\u00e7\u00fcde arsa metrekare birim de\u011feri [3+(3×4)]<\/td> 1.251,97 TL <\/td><\/tr> 6<\/td> 2025 y\u0131l\u0131na ait asgari \u00f6l\u00e7\u00fcde arsa ve arazi metrekare birim de\u011ferlerinin hesab\u0131nda uygulanacak art\u0131\u015f oran\u0131 (%43,93\/2=)<\/td> 21,965% <\/td><\/tr> 7<\/td> 2025 y\u0131l\u0131 emlak vergi de\u011ferine esas asgari \u00f6l\u00e7\u00fcde arsa metrekare birim de\u011feri [(5+(5×6)]<\/td> 1.526,96 TL <\/td><\/tr> 8<\/td> Arsan\u0131n y\u00fcz\u00f6l\u00e7\u00fcm\u00fc<\/td> 900 m2<\/td> <\/td><\/tr> 9<\/td> Arsan\u0131n 2025 y\u0131l\u0131 vergi de\u011feri (7×8)<\/td> 1.374.266,00 TL <\/td><\/tr> 10<\/td> Bin liraya kadar olan kesirler dikkate al\u0131nmayaca\u011f\u0131ndan verginin tahakkukunda esas al\u0131nacak emlak vergi de\u011feri<\/td> 1.374.000,00 TL <\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n
\n\n\n\nSIRA NO<\/strong><\/td> A\u00c7IKLAMA<\/strong><\/td> ORAN\/TUTAR<\/strong><\/td><\/tr><\/thead> 1<\/td> \u0130n\u015faat\u0131n t\u00fcr\u00fc ve s\u0131n\u0131f\u0131na g\u00f6re 2025 y\u0131l\u0131na ait uygulanacak bina metrekare normal in\u015faat maliyet bedeli<\/td> 7.550,48 TL <\/td><\/tr> 2<\/td> Binan\u0131n d\u0131\u015ftan d\u0131\u015fa y\u00fcz\u00f6l\u00e7\u00fcm\u00fc<\/td> 300 m2<\/td> <\/td><\/tr> 3<\/td> Binan\u0131n maliyet bedeli (1×2)<\/td> 2.265.144,00 TL <\/td><\/tr> 4<\/td> 2022 y\u0131l\u0131ndan itibaren uygulanmak \u00fczere takdir komisyonunca 2021 y\u0131l\u0131nda takdir edilen asgari \u00f6l\u00e7\u00fcde arsa metrekare birim de\u011feri<\/td> 128,00 TL <\/td><\/tr> 5<\/td> 2023 y\u0131l\u0131na ait asgari \u00f6l\u00e7\u00fcde arsa ve arazi metrekare birim de\u011ferlerinin hesab\u0131nda uygulanacak art\u0131\u015f oran\u0131 (%122,93\/2=)<\/td> 61,47% <\/td><\/tr> 6<\/td> 2023 y\u0131l\u0131 emlak vergi de\u011ferine esas asgari \u00f6l\u00e7\u00fcde arsa metrekare birim de\u011feri [4+(4×5)]<\/td> 206,68 TL <\/td><\/tr> 7<\/td> 2024 y\u0131l\u0131na ait asgari \u00f6l\u00e7\u00fcde arsa ve arazi metrekare birim de\u011ferlerinin hesab\u0131nda uygulanacak art\u0131\u015f oran\u0131 (%58,46\/2 )<\/td> 29,23% <\/td><\/tr> 8<\/td> 2024 y\u0131l\u0131 emlak vergi de\u011ferine esas asgari \u00f6l\u00e7\u00fcde arsa metrekare birim de\u011feri [6+(6×7)]<\/td> 267,09 TL <\/td><\/tr> 9<\/td> 2025 y\u0131l\u0131na ait asgari \u00f6l\u00e7\u00fcde arsa ve arazi metrekare birim de\u011ferlerinin hesab\u0131nda uygulanacak art\u0131\u015f oran\u0131 (%43,93\/2=)<\/td> 21,965% <\/td><\/tr> 10<\/td> 2025 y\u0131l\u0131 vergi de\u011ferine esas asgari \u00f6l\u00e7\u00fcde arsa metrekare birim de\u011feri [8+(8×9)]<\/td> 325,76 TL <\/td><\/tr> 11<\/td> Arsan\u0131n y\u00fcz\u00f6l\u00e7\u00fcm\u00fc<\/td> 600 m2<\/td> <\/td><\/tr> 12<\/td> Arsan\u0131n vergi de\u011feri (10×11)<\/td> 195.456,00 TL <\/td><\/tr> 13<\/td> Binan\u0131n 2025 y\u0131l\u0131 vergi de\u011feri (3+12)<\/td> 2.460.600,00 TL <\/td><\/tr> 14<\/td> Bin liraya kadar olan kesirler dikkate al\u0131nmayaca\u011f\u0131ndan verginin tahakkukunda esas al\u0131nacak emlak vergi de\u011feri<\/td> 2.460.000,00 TL <\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n
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