{"id":996,"date":"2025-10-27T19:20:13","date_gmt":"2025-10-27T19:20:13","guid":{"rendered":"https:\/\/www.arti-fikir.com\/?page_id=996"},"modified":"2025-10-27T19:20:15","modified_gmt":"2025-10-27T19:20:15","slug":"sirkuler-no-2025-21-2025-yili-serbest-muhasebecilik-serbest-muhasebeci-mali-musavirlik-ve-yeminli-mali-musavirlik-asgari-ucret-tarifesi-yayimlanmistir","status":"publish","type":"page","link":"https:\/\/www.arti-fikir.com\/index.php\/sirkuler-no-2025-21-2025-yili-serbest-muhasebecilik-serbest-muhasebeci-mali-musavirlik-ve-yeminli-mali-musavirlik-asgari-ucret-tarifesi-yayimlanmistir\/","title":{"rendered":"Sirk\u00fcler No: 2025\/21 2025 YILI SERBEST MUHASEBEC\u0130L\u0130K, SERBEST MUHASEBEC\u0130 MAL\u0130 M\u00dc\u015eAV\u0130RL\u0130K VE YEM\u0130NL\u0130 MAL\u0130 M\u00dc\u015eAV\u0130RL\u0130K ASGAR\u0130 \u00dcCRET TAR\u0130FES\u0130 YAYIMLANMI\u015eTIR"},"content":{"rendered":"\n<h3 class=\"wp-block-heading\">2025 YILI SERBEST MUHASEBEC\u0130L\u0130K, SERBEST MUHASEBEC\u0130 MAL\u0130 M\u00dc\u015eAV\u0130RL\u0130K VE YEM\u0130NL\u0130 MAL\u0130 M\u00dc\u015eAV\u0130RL\u0130K ASGAR\u0130 \u00dcCRET TAR\u0130FES\u0130 YAYIMLANMI\u015eTIR<\/h3>\n\n\n\n<p>Sirk\u00fcler No: 2025\/21 \u0130stanbul, 03.01.2025<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<p>2025 YILI SERBEST MUHASEBEC\u0130L\u0130K, SERBEST MUHASEBEC\u0130 MAL\u0130 M\u00dc\u015eAV\u0130RL\u0130K ve YEM\u0130NL\u0130 MAL\u0130 M\u00dc\u015eAV\u0130RL\u0130K ASGAR\u0130 \u00dcCRET TAR\u0130FES\u0130, Maliye Bakanl\u0131\u011f\u0131 taraf\u0131ndan belirlenerek 3 Ocak 2025 tarihli ve 32771 say\u0131l\u0131 Resm\u00ee Gazete&#8217;de yay\u0131mlanm\u0131\u015f ve 1 Ocak 2025 tarihinde y\u00fcr\u00fcrl\u00fc\u011fe girmi\u015ftir.<\/p>\n\n\n\n<p><strong>\u00d6nemli Hususlar:<\/strong><\/p>\n\n\n\n<ul>\n<li>Hizmet s\u00f6zle\u015fmesi 01.01.2025 tarihinden \u00f6nce d\u00fczenlenmi\u015f olsa dahi, hizmet 2025 y\u0131l\u0131nda verilecekse, al\u0131nmas\u0131 gereken \u00fccretin asgari tutar\u0131n\u0131n tespiti i\u00e7in <strong>2025 y\u0131l\u0131 ASGAR\u0130 \u00dcCRET TAR\u0130FES\u0130N\u0130N<\/strong> dikkate al\u0131nmas\u0131 gerekmektedir.<\/li>\n\n\n\n<li>Bu tarife, <strong>KDV dahil ASGAR\u00ce hizmet bedellerini<\/strong> belirlemektedir.<\/li>\n\n\n\n<li>Tarifede yaz\u0131l\u0131 bedellerin \u00fczerinde \u00fccret al\u0131nmas\u0131na veya verilmesine engel yoktur.<\/li>\n\n\n\n<li>Asgari \u00dccret Tarifesindeki asgari miktarlar\u0131n alt\u0131nda \u00fccret kar\u015f\u0131l\u0131\u011f\u0131nda i\u015f kabul\u00fc yasak olup, aksine hareket eden meslek mensuplar\u0131 hakk\u0131nda disiplin cezalar\u0131 uygulan\u0131r (3568 say\u0131l\u0131 Kanun Md.46).<\/li>\n<\/ul>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<p><strong>2025 YILI TAM TASD\u0130K H\u0130ZMET\u0130 ASGAR\u0130 \u00dcCRET TAR\u0130FES\u0130<\/strong><\/p>\n\n\n\n<p>2025 y\u0131l\u0131 i\u00e7in <strong>TAM TASD\u0130K YAPTIRACAK KURUMLARA<\/strong> uygulanacak (2024 y\u0131l\u0131 net sat\u0131\u015flar\u0131n\u0131 \u00f6l\u00e7\u00fc alan) asgari \u00fccret tarifesi \u015f\u00f6yledir:<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table><thead><tr><td><strong>Net Sat\u0131\u015flar (2024 Y\u0131l\u0131)<\/strong><\/td><td><strong>Oran<\/strong><\/td><td><strong>Kar\u015f\u0131l\u0131\u011f\u0131<\/strong><\/td><\/tr><\/thead><tbody><tr><td>i- Net sat\u0131\u015flar\u0131 114.035.739 TL&#8217;ye kadar olanlarda<\/td><td>%0.2<\/td><td>Binde 2<\/td><\/tr><tr><td>ii- Sonraki 114.035.739 TL i\u00e7in<\/td><td>%0.175<\/td><td>Binde 1,75<\/td><\/tr><tr><td>iii- Sonraki 171.053.609 TL i\u00e7in<\/td><td>%0.125<\/td><td>Binde 1,25<\/td><\/tr><tr><td>iv- Sonraki 171.053.609 TL i\u00e7in<\/td><td>%0.075<\/td><td>Onbinde 7,5<\/td><\/tr><tr><td>v- Sonraki 456.142.956 TL i\u00e7in<\/td><td>%0.0375<\/td><td>Onbinde 3,75<\/td><\/tr><tr><td>vi- Sonraki 2.394.750.519 TL i\u00e7in<\/td><td>%0.0075<\/td><td>Onbinde 0,75<\/td><\/tr><tr><td>vii- Kalan net sat\u0131\u015flar i\u00e7in<\/td><td>%0.005<\/td><td>Onbinde 0,5<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<ul>\n<li>Bu suretle hesaplanacak \u00fccret, kurumlar vergisi m\u00fckellefleri i\u00e7in <strong>148.248 TL\u2019den<\/strong>, gelir vergisi m\u00fckellefleri i\u00e7in <strong>134.575 TL\u2019den az olamaz<\/strong>.<\/li>\n\n\n\n<li>\u0130n\u015faat ve sanayi i\u015fletmelerinde bu net sat\u0131\u015f rakamlar\u0131 <strong>%20 artt\u0131r\u0131larak<\/strong> uygulan\u0131r.<\/li>\n\n\n\n<li>Gelir vergisi m\u00fckellefleri i\u00e7in tarifedeki nisbi \u00fccretler i\u00e7in <strong>%10 indirim<\/strong> uygulan\u0131r.<\/li>\n\n\n\n<li>Tam tasdik \u00fccretlerinin belirlenmesinde etkili olan di\u011fer fakt\u00f6rler i\u00e7in Tarife\u2019nin sonunda yer alan <strong>\u201cNOTLAR\u201d<\/strong> b\u00f6l\u00fcm\u00fcndeki a\u00e7\u0131klamalar\u0131n dikkate al\u0131nmas\u0131 gerekmektedir.<\/li>\n\n\n\n<li>2025 y\u0131l\u0131na ili\u015fkin tam tasdik s\u00f6zle\u015fmelerinin <strong>Ocak ay\u0131 i\u00e7inde d\u00fczenlenmesi zorunludur<\/strong>.<\/li>\n<\/ul>\n\n\n\n<p>Sayg\u0131lar\u0131m\u0131zla.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>2025 YILI SERBEST MUHASEBEC\u0130L\u0130K, SERBEST MUHASEBEC\u0130 MAL\u0130 M\u00dc\u015eAV\u0130RL\u0130K VE YEM\u0130NL\u0130 MAL\u0130 M\u00dc\u015eAV\u0130RL\u0130K ASGAR\u0130 \u00dcCRET TAR\u0130FES\u0130 YAYIMLANMI\u015eTIR Sirk\u00fcler No: 2025\/21 \u0130stanbul, 03.01.2025 2025 YILI SERBEST MUHASEBEC\u0130L\u0130K, SERBEST MUHASEBEC\u0130 MAL\u0130 M\u00dc\u015eAV\u0130RL\u0130K ve YEM\u0130NL\u0130 MAL\u0130 M\u00dc\u015eAV\u0130RL\u0130K ASGAR\u0130 \u00dcCRET TAR\u0130FES\u0130, Maliye Bakanl\u0131\u011f\u0131 taraf\u0131ndan belirlenerek 3 Ocak 2025 tarihli ve 32771 say\u0131l\u0131 Resm\u00ee Gazete&#8217;de yay\u0131mlanm\u0131\u015f ve 1 Ocak 2025 tarihinde&#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\/996"}],"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=996"}],"version-history":[{"count":1,"href":"https:\/\/www.arti-fikir.com\/index.php\/wp-json\/wp\/v2\/pages\/996\/revisions"}],"predecessor-version":[{"id":997,"href":"https:\/\/www.arti-fikir.com\/index.php\/wp-json\/wp\/v2\/pages\/996\/revisions\/997"}],"wp:attachment":[{"href":"https:\/\/www.arti-fikir.com\/index.php\/wp-json\/wp\/v2\/media?parent=996"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}