{"id":1064,"date":"2025-11-13T20:27:50","date_gmt":"2025-11-13T20:27:50","guid":{"rendered":"https:\/\/www.arti-fikir.com\/?page_id=1064"},"modified":"2025-11-13T20:27:50","modified_gmt":"2025-11-13T20:27:50","slug":"sirkuler-no-2025-052-binek-otomobillerinde-ozel-tuketim-vergisi-oranlari-yeniden-belirlenmistir","status":"publish","type":"page","link":"https:\/\/www.arti-fikir.com\/index.php\/sirkuler-no-2025-052-binek-otomobillerinde-ozel-tuketim-vergisi-oranlari-yeniden-belirlenmistir\/","title":{"rendered":"Sirk\u00fcler No: 2025-052 B\u0130NEK OTOMOB\u0130LLER\u0130NDE \u00d6ZEL T\u00dcKET\u0130M VERG\u0130S\u0130 ORANLARI YEN\u0130DEN BEL\u0130RLENM\u0130\u015eT\u0130R"},"content":{"rendered":"\n

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

B\u0130NEK OTOMOB\u0130LLER\u0130NDE \u00d6ZEL T\u00dcKET\u0130M VERG\u0130S\u0130 ORANLARI YEN\u0130DEN BEL\u0130RLENM\u0130\u015eT\u0130R<\/strong>
(7555 Say\u0131l\u0131 Kanun ve 10115 Say\u0131l\u0131 CBK) <\/strong>

Binek otomobilleri 87.03 GT\u0130P numaras\u0131 ile s\u0131n\u0131fland\u0131r\u0131lm\u0131\u015f olup, \u00d6TV kanununa ekli (II) say\u0131l\u0131 listeye dahil edilerek nispi (oransal) esasta \u00d6TV\u2019ye tabi tutulmu\u015flard\u0131r.

24.07.2025 tarih ve 32965 say\u0131l\u0131 Resm\u00ee Gazete\u2019de yay\u0131mlanan 7555 say\u0131l\u0131 Kanunun 15. Maddesi ile (II) say\u0131l\u0131 listenin 87.03 GT\u0130P numaras\u0131nda yer alan \u201c-Di\u011ferleri\u201d sat\u0131r\u0131 alt\u0131ndaki baz\u0131 mallar\u0131n \u00f6zel t\u00fcketim vergisi oranlar\u0131 ile \u00f6zel t\u00fcketim vergisi oranlar\u0131na esas \u00f6zel t\u00fcketim vergisi matrahlar\u0131 24.07.2025 tarihinden itibaren y\u00fcr\u00fcrl\u00fc\u011fe girmek \u00fczere de\u011fi\u015ftirilmi\u015ftir.

Di\u011fer taraftan, 4760 say\u0131l\u0131 \u00d6zel T\u00fcketim Vergisi Kanunu\u2019nun 12.maddesinde verilen yetki kapsam\u0131nda,   yine ayn\u0131 tarihli, yani 24.07.2025 tarih ve 32965 say\u0131l\u0131 Resm\u00ee Gazete\u2019de yay\u0131mlanan 10115 say\u0131l\u0131 CBK ile ayn\u0131 tarihte y\u00fcr\u00fcrl\u00fc\u011fe girmek \u00fczere 4760 say\u0131l\u0131 \u00d6zel T\u00fcketim Vergisi Kanunu\u2019na ekli (II) say\u0131l\u0131 listede yer alan baz\u0131 mallar\u0131n \u00f6zel t\u00fcketim vergisi oranlar\u0131 ile \u00f6zel t\u00fcketim vergisi oranlar\u0131na esas \u00f6zel t\u00fcketim vergisi matrahlar\u0131n\u0131n yeniden tespiti hakk\u0131nda karar yay\u0131mlanm\u0131\u015ft\u0131r. Buna g\u00f6re s\u00f6z konusu mallar bak\u0131m\u0131ndan 24.07.2025 tarihinden itibaren ge\u00e7erli olmak \u00fczere a\u015fa\u011f\u0131daki \u00d6TV oranlar\u0131 uygulanacakt\u0131r:

 <\/p>\n\n\n\n

G.T.\u0130.P.
NO<\/td>		Mal \u0130smi<\/td>Vergi Oran\u0131 (%)<\/td><\/tr>
87.03<\/td>-Di\u011ferleri<\/td> <\/td><\/tr>
 <\/td>–Motor silindir hacmi 1400 cm\u00b3 \u00fc ge\u00e7meyenler<\/td> <\/td><\/tr>
 <\/td>—\u00d6zel t\u00fcketim vergisi matrah\u0131 650.000 TL’yi a\u015fmayanlar<\/td>70<\/td><\/tr>
 <\/td>— \u00d6zel t\u00fcketim vergisi matrah\u0131 650.000 TL’yi a\u015f\u0131p, 900.000 TL’yi a\u015fmayanlar<\/td>75<\/td><\/tr>
 <\/td>— \u00d6zel t\u00fcketim vergisi matrah\u0131 900.000 TL’yi a\u015f\u0131p, 1.100.000 TL’yi a\u015fmayanlar<\/td>80<\/td><\/tr>
 <\/td>— Di\u011ferleri<\/td>90<\/td><\/tr>
 <\/td>–Motor silindir hacmi 1400 cm\u00b3’\u00fc ge\u00e7en fakat 1600 cm\u00b3’\u00fc ge\u00e7meyenler<\/td> <\/td><\/tr>
 <\/td>— \u00d6zel t\u00fcketim vergisi matrah\u0131 850.000 TL’yi a\u015fmayanlar<\/td>75<\/td><\/tr>
 <\/td>—\u00d6zel t\u00fcketim vergisi matrah\u0131 850.000 TL’yi a\u015f\u0131p, 1.100.000 TL’yi a\u015fmayanlar<\/td>80<\/td><\/tr>
 <\/td>—\u00d6zel t\u00fcketim vergisi matrah\u0131 1.100.000 TL’yi a\u015f\u0131p, 1.650.000 TL’yi a\u015fmayanlar<\/td>
90<\/td><\/tr>
 <\/td>—Di\u011ferleri<\/td>100<\/td><\/tr>
 <\/td>–Motor silindir hacmi 1600 cm\u00b3 \u00fc ge\u00e7en fakat 2000 cm\u00b3’\u00fc ge\u00e7meyenler<\/td> <\/td><\/tr>
 <\/td>—Elektrik motoru da olanlardan elektrik motor g\u00fcc\u00fc 50 kW’\u0131 ge\u00e7ip motor silindir hacmi 1800 cm\u00b3 \u00fc ge\u00e7meyenler<\/td> <\/td><\/tr>
 <\/td>—-\u00d6zel t\u00fcketim vergisi matrah\u0131 1.250.000 TL’yi a\u015fmayanlar<\/td>70<\/td><\/tr>
 <\/td>—- Di\u011ferleri<\/td>80<\/td><\/tr>
 <\/td>— Di\u011ferleri<\/td> <\/td><\/tr>
 <\/td>—- \u00d6zel t\u00fcketim vergisi matrah\u0131 1.650.000 TL’yi a\u015fmayanlar<\/td>150<\/td><\/tr>
 <\/td>—- Di\u011ferleri<\/td>
170<\/td><\/tr>
 <\/td>— Motor silindir hacmi 2000 cm\u00b3’\u00fc ge\u00e7enler<\/td> <\/td><\/tr>
 <\/td>— Elektrik motoru da olanlardan elektrik motor g\u00fcc\u00fc 100 kW’\u0131 ge\u00e7ip motor silindir hacmi 2500 cm\u00b3”\u00fc ge\u00e7meyenler<\/td> <\/td><\/tr>
 <\/td>—- \u00d6zel t\u00fcketim vergisi matrah\u0131 1.650.000 TL’yi a\u015fmayanlar <\/td>
150<\/td><\/tr>
 <\/td>—- Di\u011ferleri <\/td>170<\/td><\/tr>
 <\/td>— Di\u011ferleri<\/td>220<\/td><\/tr>
 <\/td>— Elektrik motoru da bulunan ara\u00e7 d\u0131\u015f\u0131ndan \u015farj edilebilir ara\u00e7lardan, a\u011f\u0131rl\u0131kl\u0131 birle\u015fik kilometre ba\u015f\u0131na karbondioksit emisyonu 25 gram\u0131n alt\u0131nda, e\u015fde\u011fer elektrik enerjisiyle katedilebilir menzili 70 kilometre ve \u00fczerinde olanlardan<\/td> <\/td><\/tr>
 <\/td>— Motor silindir ha\u0441m\u0456 1600 \u0441cm\u00b3\u00fc ge\u00e7meyenler<\/td> <\/td><\/tr>
 <\/td>—- \u00d6zel t\u00fcketim vergisi matrah\u0131 1.350.000 TL’yi a\u015fmayanlar <\/td>
45<\/td><\/tr>
 <\/td>—- Di\u011ferleri<\/td>75<\/td><\/tr>
 <\/td>— Motor silindir hacmi 1600 cm\u00b3’\u00fc ge\u00e7en fakat 1800 cm\u00b3’\u00fc ge\u00e7meyenlerden \u00f6zel t\u00fcketim vergisi matrah\u0131 1.350.000 TL’yi a\u015fmayanlar<\/td>
85<\/td><\/tr>
 <\/td>— Sadece elektrik motorlu olanlar<\/td> <\/td><\/tr>
 <\/td>— Motor g\u00fcc\u00fc 160 kW’\u0131 ge\u00e7meyenler<\/td> <\/td><\/tr>
 <\/td>—- \u00d6zel t\u00fcketim vergisi matrah\u0131 1.650.000 TL’yi a\u015fmayanlar <\/td>
25<\/td><\/tr>
 <\/td>—- Di\u011ferleri <\/td>55<\/td><\/tr>
 <\/td>— Motor g\u00fcc\u00fc 160 kW’\u0131 ge\u00e7enler<\/td> <\/td><\/tr>
 <\/td>—- \u00d6zel t\u00fcketim vergisi matrah\u0131 1.650.000 TL’yi a\u015fmayanlar <\/td>65<\/td><\/tr>
 <\/td>—- Di\u011ferleri<\/td>75<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n



\u0130lgili CBK\u2019ya ula\u015fmak i\u00e7in l\u00fctfen\u00a0t\u0131klay\u0131n\u0131z.<\/a>

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

B\u0130NEK OTOMOB\u0130LLER\u0130NDE \u00d6ZEL T\u00dcKET\u0130M VERG\u0130S\u0130 ORANLARI YEN\u0130DEN BEL\u0130RLENM\u0130\u015eT\u0130R(7555 Say\u0131l\u0131 Kanun ve 10115 Say\u0131l\u0131 CBK)  Binek otomobilleri 87.03 GT\u0130P numaras\u0131 ile s\u0131n\u0131fland\u0131r\u0131lm\u0131\u015f olup, \u00d6TV kanununa ekli (II) say\u0131l\u0131 listeye dahil edilerek nispi (oransal) esasta \u00d6TV\u2019ye tabi tutulmu\u015flard\u0131r. 24.07.2025 tarih ve 32965 say\u0131l\u0131 Resm\u00ee Gazete\u2019de yay\u0131mlanan 7555 say\u0131l\u0131 Kanunun 15. Maddesi ile (II) say\u0131l\u0131 listenin 87.03 GT\u0130P…<\/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":"https:\/\/www.arti-fikir.com\/index.php\/wp-json\/wp\/v2\/pages\/1064"}],"collection":[{"href":"https:\/\/www.arti-fikir.com\/index.php\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/www.arti-fikir.com\/index.php\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/www.arti-fikir.com\/index.php\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/www.arti-fikir.com\/index.php\/wp-json\/wp\/v2\/comments?post=1064"}],"version-history":[{"count":1,"href":"https:\/\/www.arti-fikir.com\/index.php\/wp-json\/wp\/v2\/pages\/1064\/revisions"}],"predecessor-version":[{"id":1065,"href":"https:\/\/www.arti-fikir.com\/index.php\/wp-json\/wp\/v2\/pages\/1064\/revisions\/1065"}],"wp:attachment":[{"href":"https:\/\/www.arti-fikir.com\/index.php\/wp-json\/wp\/v2\/media?parent=1064"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}