{"id":965,"date":"2025-10-27T18:30:25","date_gmt":"2025-10-27T18:30:25","guid":{"rendered":"https:\/\/www.arti-fikir.com\/?page_id=965"},"modified":"2025-10-27T18:30:27","modified_gmt":"2025-10-27T18:30:27","slug":"sirkuler-no-2025-06-gelir-vergisi-kanununda-yer-alan-had-ve-tutarlarda-1-ocak-2025-tarihinden-itibaren-gecerli-olan-degisiklikler","status":"publish","type":"page","link":"https:\/\/www.arti-fikir.com\/index.php\/sirkuler-no-2025-06-gelir-vergisi-kanununda-yer-alan-had-ve-tutarlarda-1-ocak-2025-tarihinden-itibaren-gecerli-olan-degisiklikler\/","title":{"rendered":"Sirk\u00fcler No: 2025\/06 GEL\u0130R VERG\u0130S\u0130 KANUNUNDA YER ALAN HAD VE TUTARLARDA 1 OCAK 2025 TAR\u0130H\u0130NDEN \u0130T\u0130BAREN GE\u00c7ERL\u0130 OLAN DE\u011e\u0130\u015e\u0130KL\u0130KLER"},"content":{"rendered":"\n

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

GEL\u0130R VERG\u0130S\u0130 KANUNUNDA YER ALAN HAD VE TUTARLARDA 1 OCAK 2025 TAR\u0130H\u0130NDEN \u0130T\u0130BAREN GE\u00c7ERL\u0130 OLAN DE\u011e\u0130\u015e\u0130KL\u0130KLER <\/p>\n\n\n\n

Sirk\u00fcler No: 2025\/06 \u0130stanbul, 31.12.2024 <\/p>\n\n\n\n

1. G\u0130R\u0130\u015e: 193 say\u0131l\u0131 Gelir Vergisi Kanunu (GVK)’nun m\u00fckerrer 121 inci maddesinde d\u00fczenlenmi\u015f bulunan uyumlu m\u00fckellef vergi indirimi uygulamas\u0131nda indirim tutar\u0131n\u0131n bir \u00fcst s\u0131n\u0131r\u0131 olup, bu tutar her y\u0131l bir \u00f6nceki y\u0131la ili\u015fkin olarak 213 say\u0131l\u0131 Vergi Usul Kanunu h\u00fck\u00fcmlerine g\u00f6re belirlenen yeniden de\u011ferleme oran\u0131nda art\u0131r\u0131lmak suretiyle uygulan\u0131r. Bu \u015fekilde hesaplanan tutar\u0131n %5’ini a\u015fmayan kesirler dikkate al\u0131nmaz. Cumhurba\u015fkan\u0131, birinci f\u0131krada yer alan oran\u0131 ve tutar\u0131 iki kat\u0131na kadar art\u0131rmaya, s\u0131f\u0131ra kadar indirmeye, kanuni oran ve tutar\u0131na getirmeye yetkilidir.<\/p>\n\n\n\n

Di\u011fer taraftan GVK’n\u0131n m\u00fckerrer 123 \u00fcnc\u00fc maddesine g\u00f6re; bu Kanunun 9\/10,19, 21, 23\/8, 23\/10, 31, 40\/1, 40\/7, 47, 48, 68, m\u00fckerrer 80, 82 ve 86 nc\u0131 maddeleri ile 103 \u00fcnc\u00fc maddesinde yer alan vergi tarifesinin gelir dilim tutarlar\u0131 her y\u0131l bir \u00f6nceki y\u0131la ili\u015fkin olarak Vergi Usul Kanunu h\u00fck\u00fcmlerine g\u00f6re belirlenen yeniden de\u011ferleme oran\u0131nda art\u0131r\u0131lmak suretiyle uygulan\u0131r. Bu \u015fekilde hesaplanan maktu had ve tutarlar\u0131n %5’ini a\u015fmayan kesirler dikkate al\u0131nmaz. Cumhurba\u015fkan\u0131, bu surette tespit edilen had ve tutarlar\u0131 %50’sine kadar art\u0131rmaya veya indirmeye yetkilidir.<\/p>\n\n\n\n

2. YEN\u0130DEN DE\u011eERLEME ORANINDA ARTIRILAN MAKTU HAD VE TUTARLAR: Bilindi\u011fi gibi 574 S\u0131ra No.lu VUK Genel Tebli\u011fi ile 2024 y\u0131l\u0131na ait yeniden de\u011ferleme oran\u0131 %43,93 olarak ilan edilmi\u015ftir.<\/p>\n\n\n\n

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

Cumhurba\u015fkan\u0131nca 2025 y\u0131l\u0131na ili\u015fkin bir belirleme yap\u0131lmad\u0131\u011f\u0131 i\u00e7in Hazine ve Maliye Bakanl\u0131\u011f\u0131, Gelir Vergisi Genel Tebli\u011fi (Seri No: 329) (Tebli\u011f) ile 01.01.2025 tarihinden itibaren uygulanacak had ve miktarlar\u0131, bir \u00f6nceki y\u0131l i\u00e7in ge\u00e7erli olan tutarlar\u0131 yeniden de\u011ferleme oran\u0131nda art\u0131rmak suretiyle a\u015fa\u011f\u0131daki gibi belirlemi\u015f bulunmaktad\u0131r.<\/p>\n\n\n\n

Maktu Had ve Tutar<\/strong><\/td>2024 Y\u0131l\u0131 \u0130\u00e7in Ge\u00e7erli Tutar (TL)<\/strong><\/td>2025 Y\u0131l\u0131 \u0130\u00e7in Ge\u00e7erli Tutar (TL)<\/strong><\/td><\/tr><\/thead>
\u0130nternet ve benzeri elektronik ortamlar \u00fczerinden yap\u0131lan sat\u0131\u015f has\u0131lat\u0131 (9\/10) <\/td>1.100.000 <\/td>1.580.000 <\/td><\/tr>
Konut istisnas\u0131 (21) <\/td>33.000 <\/td>47.000 <\/td><\/tr>
Vergiden m\u00fcstesna yemek (23\/8) <\/td>170 (KDV Dahil 187,00) <\/td>240 (KDV Dahil 264,00) <\/td><\/tr>
Ula\u015f\u0131m deste\u011fi (23\/10) <\/td>88 <\/td>126 <\/td><\/tr>
Engellilik indirimi (31)<\/td><\/td><\/td><\/tr>
-Birinci derece engelli <\/td>6.900 <\/td>9.900 <\/td><\/tr>
-\u0130kinci derece engelli <\/td>4.000 <\/td>5.700 <\/td><\/tr>
-\u00dc\u00e7\u00fcnc\u00fc derece engelli <\/td>1.700 <\/td>2.400 <\/td><\/tr>
Binek otomobil ayl\u0131k kira s\u0131n\u0131r\u0131 (40\/1) <\/td>26.000 <\/td>37.000 <\/td><\/tr>
Binek otomobil gider yaz\u0131labilecek \u00d6TV ve KDV toplam\u0131 (40\/1 ve 68) <\/td>690.000 <\/td>990.000 <\/td><\/tr>
Binek otomobil amortisman s\u0131n\u0131r\u0131 (40\/7 ve 68)<\/td><\/td><\/td><\/tr>
-\u00d6TV ve KDV gider yaz\u0131ld\u0131\u011f\u0131nda <\/td>790.000 <\/td>1.100.000 <\/td><\/tr>
-\u00d6TV ve KDV gider yaz\u0131lmad\u0131\u011f\u0131nda veya ikinci el al\u0131nd\u0131\u011f\u0131nda <\/td>1.500.000 <\/td>2.100.000 <\/td><\/tr>
Basit usule tabi olman\u0131n genel \u015fartlar\u0131ndan y\u0131ll\u0131k kira bedeli toplam\u0131 (47\/1-2)<\/td><\/td><\/td><\/tr>
-B\u00fcy\u00fck\u015fehir belediye s\u0131n\u0131rlar\u0131 i\u00e7inde <\/td>55.000 <\/td>79.000 <\/td><\/tr>
-Di\u011fer yerlerde <\/td>34.000 <\/td>48.000 <\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n

Sayfa 3 63<\/sup>ARTI F\u0130K\u0130R 64<\/sup><\/p>\n\n\n\n

Maktu Had ve Tutar<\/strong><\/td>2024 Y\u0131l\u0131 \u0130\u00e7in Ge\u00e7erli Tutar (TL)<\/strong><\/td>2025 Y\u0131l\u0131 \u0130\u00e7in Ge\u00e7erli Tutar (TL)<\/strong><\/td><\/tr><\/thead>
Basit usule tabi olman\u0131n \u00f6zel \u015fartlar\u0131:<\/td><\/td><\/td><\/tr>
-48\/1: Y\u0131ll\u0131k al\u0131\u015f ve sat\u0131\u015f tutarlar\u0131 <\/td>690.000 – 1.100.000 <\/td>990.000 – 1.580.000 <\/td><\/tr>
-48\/2: Gayrisafi i\u015f has\u0131lat\u0131 <\/td>340.000 <\/td>480.000 <\/td><\/tr>
-48\/3: Y\u0131ll\u0131k sat\u0131\u015f tutar\u0131 ile i\u015f has\u0131lat\u0131 toplam\u0131 <\/td>690.000 <\/td>990.000 <\/td><\/tr>
De\u011fer art\u0131\u015f kazan\u00e7lar\u0131na ili\u015fkin istisna (m\u00fck.80) <\/td>87.000 <\/td>120.000 <\/td><\/tr>
Ar\u0131zi kazan\u00e7lara ili\u015fkin istisna (82) <\/td>200.000 <\/td>280.000 <\/td><\/tr>
Tevkifat ve istisnaya konu olmayan menkul ve gayrimenkul sermaye iratlar\u0131na ili\u015fkin beyanname verme s\u0131n\u0131r\u0131 (86) <\/td>13.000 <\/td>18.000 <\/td><\/tr>
Vergiye uyumlu m\u00fckellefler i\u00e7in indirim s\u0131n\u0131r\u0131 (M\u00fck.121) <\/td>6.900.000 <\/td>9.900.000 <\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n

3. 2025 YILI \u0130\u00c7\u0130N GE\u00c7ERL\u0130 GEL\u0130R VERG\u0130S\u0130 TAR\u0130FES\u0130: Tebli\u011f ile GVK’n\u0131n 103 \u00fcnc\u00fc maddesinin birinci f\u0131kras\u0131nda yer alan gelir vergisine tabi gelirlerin vergilendirilmesinde esas al\u0131nan tarife, 2025 takvim y\u0131l\u0131 gelirlerinin vergilendirilmesinde esas al\u0131nmak \u00fczere a\u015fa\u011f\u0131daki \u015fekilde yeniden belirlenmi\u015ftir:<\/p>\n\n\n\n

Gelir Dilimi<\/strong><\/td>Vergi Oran\u0131<\/strong><\/td><\/tr><\/thead>
158.000 TL’ye kadar <\/td>15% <\/td><\/tr>
330.000 TL’nin 158.000 TL’si i\u00e7in 23.700 TL, fazlas\u0131 <\/td>20% <\/td><\/tr>
800.000 TL’nin 330.000 TL’si i\u00e7in 58.100 TL (\u00fccret gelirlerinde 1.200.000 TL’nin 330.000 TL’si i\u00e7in 58.100 TL), fazlas\u0131 <\/td>27% <\/td><\/tr>
4.300.000 TL’nin 800.000 TL’si i\u00e7in 185.000 TL, (\u00fccret gelirlerinde 4.300.000 TL’nin 1.200.000 TL’si i\u00e7in 293.000 TL), fazlas\u0131 <\/td>35% <\/td><\/tr>
4.300.000 TL’den fazlas\u0131n\u0131n 4.300.000 TL’si i\u00e7in 1.410.000 TL, (\u00fccret gelirlerinde 4.300.000 TL’den fazlas\u0131n\u0131n 4.300.000 TL’si i\u00e7in 1.378.000 TL), fazlas\u0131 <\/td>40% <\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n

4. K\u00c2R HADLER\u0130 EMSALLER\u0130NE G\u00d6RE D\u00dc\u015e\u00dcK OLARAK TESP\u0130T ED\u0130LM\u0130\u015e BULUNAN EMT\u0130A \u0130\u00c7\u0130N \u00d6ZEL HADLER: Milli piyango bileti, akaryak\u0131t, \u015feker ve bunlar gibi k\u00e2r hadleri emsallerine g\u00f6re d\u00fc\u015f\u00fck olarak tespit edilmi\u015f bulunan emtia i\u00e7in \u00f6zel hadler belirleme yetkisi Gelir Vergisi Kanunu’nun 48’inci maddesi ile Hazine ve Maliye Bakanl\u0131\u011f\u0131’na verilmi\u015ftir. Bu yetki kullan\u0131larak \u00f6nceki y\u0131l i\u00e7in 324 seri no.lu Gelir Vergisi Genel Tebli\u011fi ile belirlenen tutarlar 329 No.lu Tebli\u011f ile yeniden belirlenmi\u015ftir.<\/p>\n\n\n\n

Buna g\u00f6re, an\u0131lan maddelerin ticaretini yapanlar\u0131n, 2025 takvim y\u0131l\u0131nda da basit usulden yararlanabilmeleri i\u00e7in; al\u0131\u015f, sat\u0131\u015f veya has\u0131latlar\u0131n\u0131n 31.12.2024 tarihi itibariyle a\u015fa\u011f\u0131da belirtilen hadleri a\u015fmamas\u0131 gerekmektedir.<\/p>\n\n\n\n

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

Emtian\u0131n Cinsi<\/strong><\/td>B\u00fcy\u00fck\u015fehir Belediye S\u0131n\u0131rlar\u0131 D\u0131\u015f\u0131nda Kalan Yerlerde<\/strong><\/td>B\u00fcy\u00fck\u015fehir Belediye S\u0131n\u0131rlar\u0131 \u0130\u00e7inde Kalan Yerlerde<\/strong><\/td><\/tr><\/thead>
<\/td>Y\u0131ll\u0131k Al\u0131m \u00d6l\u00e7\u00fcs\u00fc (TL) <\/td>Y\u0131ll\u0131k Sat\u0131\u015f \u00d6l\u00e7\u00fcs\u00fc (TL) <\/td><\/tr>
De\u011ferli Ka\u011f\u0131t <\/td>1.690.000 <\/td>1.800.000 <\/td><\/tr>
\u015eeker-\u00c7ay <\/td>1.200.000 <\/td>1.690.000 <\/td><\/tr>
Milli Piy. Bil., Hemen Kazan, S\u00fcper Toto vb. <\/td>1.200.000 <\/td>1.690.000 <\/td><\/tr>
\u0130\u00e7ki (Bira ve \u015earap Hari\u00e7) -\u0130spirto-Sigara-T\u00fct\u00fcn <\/td>1.200.000 <\/td>1.690.000 <\/td><\/tr>
Akaryak\u0131t (LPG hari\u00e7) <\/td>1.800.000 <\/td>2.000.000 <\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n

Belirtilen bu mallar\u0131n al\u0131m-sat\u0131m\u0131 ile u\u011fra\u015fanlar hakk\u0131nda, basit usul\u00fcn \u00f6zel \u015fartlar\u0131 bak\u0131m\u0131ndan yukar\u0131daki hadler dikkate al\u0131nmak suretiyle, 136 Seri No.lu Gelir Vergisi Genel Tebli\u011findeki hesaplamalar do\u011frultusunda i\u015flem yap\u0131lacakt\u0131r.<\/p>\n\n\n\n

5. BAS\u0130T USULE TAB\u0130 M\u00dcKELLEFLERDE G\u00dcN SONUNDA TOPLU BELGE D\u00dcZENLEME UYGULAMASI: <\/p>\n\n\n\n

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

Basit usulde vergilendirilen m\u00fckelleflerle ilgili 215 Seri No.lu Gelir Vergisi Genel Tebli\u011fi ile getirilen, belge vermedikleri g\u00fcnl\u00fck h\u00e2s\u0131latlar\u0131 i\u00e7in g\u00fcn sonunda tek bir fatura d\u00fczenlemesine ili\u015fkin uygulaman\u0131n, 31.12.2025 tarihine kadar devam etmesi Vergi Usul Kanunu’nun m\u00fckerrer 257’nci maddesinin Hazine ve Maliye Bakanl\u0131\u011f\u0131’na verdi\u011fi yetkiye istinaden uygun g\u00f6r\u00fclm\u00fc\u015ft\u00fcr.<\/p>\n\n\n\n

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

GEL\u0130R VERG\u0130S\u0130 KANUNUNDA YER ALAN HAD VE TUTARLARDA 1 OCAK 2025 TAR\u0130H\u0130NDEN \u0130T\u0130BAREN GE\u00c7ERL\u0130 OLAN DE\u011e\u0130\u015e\u0130KL\u0130KLER Sirk\u00fcler No: 2025\/06 \u0130stanbul, 31.12.2024 1. G\u0130R\u0130\u015e: 193 say\u0131l\u0131 Gelir Vergisi Kanunu (GVK)’nun m\u00fckerrer 121 inci maddesinde d\u00fczenlenmi\u015f bulunan uyumlu m\u00fckellef vergi indirimi uygulamas\u0131nda indirim tutar\u0131n\u0131n bir \u00fcst s\u0131n\u0131r\u0131 olup, bu tutar her y\u0131l bir \u00f6nceki y\u0131la ili\u015fkin olarak…<\/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\/965"}],"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=965"}],"version-history":[{"count":2,"href":"https:\/\/www.arti-fikir.com\/index.php\/wp-json\/wp\/v2\/pages\/965\/revisions"}],"predecessor-version":[{"id":967,"href":"https:\/\/www.arti-fikir.com\/index.php\/wp-json\/wp\/v2\/pages\/965\/revisions\/967"}],"wp:attachment":[{"href":"https:\/\/www.arti-fikir.com\/index.php\/wp-json\/wp\/v2\/media?parent=965"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}