{"id":1068,"date":"2025-11-13T20:30:02","date_gmt":"2025-11-13T20:30:02","guid":{"rendered":"https:\/\/www.arti-fikir.com\/?page_id=1068"},"modified":"2025-11-13T20:30:02","modified_gmt":"2025-11-13T20:30:02","slug":"sirkuler-no-2025-054-2026-yili-icin-gecerli-bina-metrekare-normal-insaat-maliyet-bedelleri","status":"publish","type":"page","link":"https:\/\/www.arti-fikir.com\/index.php\/sirkuler-no-2025-054-2026-yili-icin-gecerli-bina-metrekare-normal-insaat-maliyet-bedelleri\/","title":{"rendered":"Sirk\u00fcler No: 2025-054 2026 YILI \u0130\u00c7\u0130N GE\u00c7ERL\u0130 B\u0130NA METREKARE NORMAL \u0130N\u015eAAT MAL\u0130YET BEDELLER\u0130"},"content":{"rendered":"\n<p><\/p>\n\n\n\n<p><strong>2026 YILI \u0130\u00c7\u0130N GE\u00c7ERL\u0130 B\u0130NA METREKARE NORMAL \u0130N\u015eAAT MAL\u0130YET BEDELLER\u0130<\/strong><br><strong>(87 Seri No.lu Emlak Vergisi Kanunu Genel Tebli\u011fi)<\/strong><br><br>Bilindi\u011fi gibi, Emlak Vergisi Kanununun 7 ve 17 nci maddelerine g\u00f6re emlak vergisi matrah\u0131 vergi de\u011feridir.<br><br>Vergi de\u011feri, EVK\u2019nun 29 uncu maddesi uyar\u0131nca,<br><br>&#8211;&nbsp;&nbsp; Arsa ve araziler i\u00e7in VUK\u2019nun asgari \u00f6l\u00e7\u00fcde birim de\u011fer tespitine ili\u015fkin h\u00fck\u00fcmlerine (VUK M\u00fckerrer Md:49\/b) g\u00f6re takdir komisyonlar\u0131nca belirlenen birim de\u011ferleri \u00fczerinden hesaplanan bedeller,<\/p>\n\n\n\n<ul>\n<li>\u00a0\u00a0Binalar i\u00e7in ise Hazine ve Maliye Bakanl\u0131\u011f\u0131 ile \u00c7evre, \u015eehircilik ve \u0130klim De\u011fi\u015fikli\u011fi Bakanl\u0131klar\u0131nca m\u00fc\u015ftereken tespit ve ilan edilecek bina metrekare normal in\u015faat maliyetleri ile binaya ait arsa veya arsa pay\u0131 de\u011feri (takdir komisyonlar\u0131nca belirlenen birim de\u011ferleri) esas al\u0131narak hesaplanan bedellerdir.<\/li>\n<\/ul>\n\n\n\n<p>Bu de\u011ferler, m\u00fckellefiyetin ba\u015flang\u0131\u00e7 y\u0131l\u0131n\u0131 takip eden y\u0131ldan itibaren her y\u0131l, bir \u00f6nceki y\u0131la ait yeniden de\u011ferleme oran\u0131n\u0131n yar\u0131s\u0131 nispetinde artt\u0131r\u0131larak bulunmaktad\u0131r. Bununla birlikte emlak vergisine esas al\u0131nacak arsa ve arazi de\u011ferleri VUK\u2019nun M\u00fck. 49 uncu maddesi uyar\u0131nca her d\u00f6rt y\u0131lda bir takdir komisyonlar\u0131nca tespit edilmektedir.<br><br>Nitekim 2022 ve m\u00fcteakip \u00fc\u00e7 y\u0131l i\u00e7in ge\u00e7erli olan arsa ve arazi metrekare de\u011ferleri takdir komisyonlar\u0131nca 2021 y\u0131l\u0131nda yeniden belirlenmi\u015f olup, 2022 y\u0131l\u0131 i\u00e7in belirlenen bu de\u011ferler, 2023,2024 ve 2025 y\u0131llar\u0131nda yeniden de\u011ferleme oran\u0131n\u0131n yar\u0131s\u0131 nispetinde art\u0131r\u0131larak uygulanacakt\u0131r. Cumhurba\u015fkan\u0131\u2019n\u0131n bu art\u0131\u015f oran\u0131n\u0131 s\u0131f\u0131ra kadar indirme veya yeniden de\u011ferleme oran\u0131na kadar art\u0131rma yetkisi vard\u0131r.<br><br>2026 ve m\u00fcteakip \u00fc\u00e7 y\u0131l i\u00e7in uygulanacak arsa ve arazi metrekareleri ise takdir komisyonlar\u0131 taraf\u0131ndan 2025 y\u0131l\u0131nda belirlenmi\u015f ve ilan edilmi\u015ftir. \u0130lan edilen bu de\u011ferlere kar\u015f\u0131 bir\u00e7ok m\u00fckellef taraf\u0131ndan yarg\u0131 yoluna ba\u015fvurulmu\u015f olup yarg\u0131ya ba\u015fvurulan veya vurulmayan de\u011ferler kesinle\u015fince 2026 ve m\u00fcteakip \u00fc\u00e7 y\u0131l boyunca yukar\u0131daki esaslar dahilinde vergi matrah\u0131n\u0131n tespitinde esas al\u0131nacakt\u0131r.<br><br>Binalara ili\u015fkin vergi de\u011feri ise a\u015fa\u011f\u0131daki gibi hesaplanmaktad\u0131r. (Bu hesaplaman\u0131n nas\u0131l yap\u0131laca\u011f\u0131, 2002 y\u0131l\u0131 i\u00e7in haz\u0131rlam\u0131\u015f oldu\u011fumuz Emlak Vergisi Hesaplama K\u0131lavuzunda detayl\u0131 olarak a\u00e7\u0131klanm\u0131\u015ft\u0131r. Bak\u0131n\u0131z:2002\/133 say\u0131l\u0131 Sirk\u00fclerimiz.)<br><br>Bina Vergi De\u011feri =&nbsp; (m<sup>2<\/sup>&nbsp;normal in\u015faat maliyeti x binan\u0131n d\u0131\u015ftan d\u0131\u015fa y\u00fcz\u00f6l\u00e7\u00fcm\u00fc) +<br>(%8 kalorifer veya klima ve %6 asans\u00f6r art\u0131r\u0131m\u0131) +-(kat veya cephe art\u0131r\u0131m\u0131 veya indirimi) &#8211; (a\u015f\u0131nma pay\u0131 indirimi) + (arsan\u0131n veya arsa pay\u0131n\u0131n m<sup>2<\/sup>&nbsp;si x takdir edilmi\u015f m<sup>2<\/sup>&nbsp;asgari arsa de\u011feri)<br><br>Kanun\u2019un 33 \u00fcnc\u00fc maddesinde yer alan&nbsp;<strong>vergi de\u011ferini tadil eden sebeplerle (bina al\u0131m\u0131, bo\u015f arsa \u00fczerine bina in\u015fas\u0131 gibi) (8 numaral\u0131 bent hari\u00e7) m\u00fckellefiyet tesisi gereken hallerde&nbsp;<\/strong>vergi de\u011ferinin hesaplanmas\u0131nda, takdir komisyonlar\u0131nca belirlenmi\u015f olan arsa ve arazi birim de\u011ferleri, takdir i\u015fleminin yap\u0131ld\u0131\u011f\u0131 y\u0131l\u0131 takip eden ikinci y\u0131ldan ba\u015flamak suretiyle her y\u0131l, bir \u00f6nceki y\u0131l birim de\u011ferinin ayn\u0131 y\u0131l i\u00e7in tespit edilen&nbsp;<strong>yeniden de\u011ferleme oran\u0131n\u0131n yar\u0131s\u0131<\/strong>&nbsp;nispetinde artt\u0131r\u0131lmas\u0131 suretiyle dikkate al\u0131nmaktad\u0131r.<br><br>Y\u0131llar itibariyle dikkate al\u0131nmas\u0131 gereken bina metrekare normal in\u015faat maliyet bedelleri ise, her y\u0131l Maliye ve \u00c7evre ve \u015eehircilik Bakanl\u0131klar\u0131nca m\u00fc\u015ftereken tespit ve ilan edilmektedir.<br><br>Buna g\u00f6re emlak vergisine esas olmak \u00fczere 2026 y\u0131l\u0131nda uygulanacak bina metrekare normal in\u015faat maliyet bedelleri m\u00fc\u015ftereken belirlenerek 87 seri no.lu Emlak Vergisi Kanunu Genel Tebli\u011fi (9 A\u011fustos 2025 Tarihli ve 32981 Say\u0131l\u0131 Resm\u00ee Gazete) ekinde ilan edilmi\u015ftir.<br><br>Tebli\u011f eki i\u00e7in l\u00fctfen&nbsp;<a href=\"https:\/\/www.resmigazete.gov.tr\/eskiler\/2025\/08\/20250809-4.htm\">t\u0131klay\u0131n\u0131z.<\/a><br><br>Sayg\u0131lar\u0131m\u0131zla.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>2026 YILI \u0130\u00c7\u0130N GE\u00c7ERL\u0130 B\u0130NA METREKARE NORMAL \u0130N\u015eAAT MAL\u0130YET BEDELLER\u0130(87 Seri No.lu Emlak Vergisi Kanunu Genel Tebli\u011fi) Bilindi\u011fi gibi, Emlak Vergisi Kanununun 7 ve 17 nci maddelerine g\u00f6re emlak vergisi matrah\u0131 vergi de\u011feridir. Vergi de\u011feri, EVK\u2019nun 29 uncu maddesi uyar\u0131nca, &#8211;&nbsp;&nbsp; Arsa ve araziler i\u00e7in VUK\u2019nun asgari \u00f6l\u00e7\u00fcde birim de\u011fer tespitine ili\u015fkin h\u00fck\u00fcmlerine (VUK M\u00fckerrer&#8230;<\/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\/1068"}],"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=1068"}],"version-history":[{"count":1,"href":"https:\/\/www.arti-fikir.com\/index.php\/wp-json\/wp\/v2\/pages\/1068\/revisions"}],"predecessor-version":[{"id":1069,"href":"https:\/\/www.arti-fikir.com\/index.php\/wp-json\/wp\/v2\/pages\/1068\/revisions\/1069"}],"wp:attachment":[{"href":"https:\/\/www.arti-fikir.com\/index.php\/wp-json\/wp\/v2\/media?parent=1068"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}