{"id":3352,"date":"2026-01-14T16:55:57","date_gmt":"2026-01-14T16:55:57","guid":{"rendered":"https:\/\/sdtax.com.tr\/?p=3352"},"modified":"2026-01-14T16:58:05","modified_gmt":"2026-01-14T16:58:05","slug":"2026-yili-pratik-bilgiler","status":"publish","type":"post","link":"https:\/\/sdtax.com.tr\/index.php\/2026\/01\/14\/2026-yili-pratik-bilgiler\/","title":{"rendered":"2026 YILI PRATIK B\u0130LG\u0130LER"},"content":{"rendered":"\n<h1 class=\"wp-block-heading\">2026 Y\u0131l\u0131 Vergi ve Mali S\u0131n\u0131rlar Rehberi<\/h1>\n\n\n\n<h2 class=\"wp-block-heading\">Giri\u015f<\/h2>\n\n\n\n<p>2026 y\u0131l\u0131 itibar\u0131yla y\u00fcr\u00fcrl\u00fc\u011fe giren vergi d\u00fczenlemeleri ve mali s\u0131n\u0131rlar, i\u015fletmeler ve bireyler i\u00e7in \u00f6nemli de\u011fi\u015fiklikler i\u00e7ermektedir. Bu makalede, muhasebe ve vergi uygulamalar\u0131nda dikkat edilmesi gereken g\u00fcncel had ve tutarlar\u0131 derledik.<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 class=\"wp-block-heading\">Fi\u015f ve Belge D\u00fczenleme S\u0131n\u0131rlar\u0131<\/h2>\n\n\n\n<p>\u00d6deme kaydedici cihaz (\u00d6KC) ile fi\u015f kesme s\u0131n\u0131r\u0131 <strong>12.000 TL<\/strong> olarak belirlenmi\u015ftir. Kuyumculuk sekt\u00f6r\u00fc i\u00e7in bu s\u0131n\u0131r <strong>36.000 TL<\/strong>&#8216;ye \u00e7\u0131kar\u0131lm\u0131\u015ft\u0131r. Tevkifatl\u0131 fatura d\u00fczenleme s\u0131n\u0131r\u0131 ise <strong>12.000 TL<\/strong> olarak uygulanmaktad\u0131r.<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 class=\"wp-block-heading\">\u0130\u015fletme Giderleri ve Muafiyetler<\/h2>\n\n\n\n<h3 class=\"wp-block-heading\">Demirba\u015f ve Alacaklar<\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Demirba\u015f gider yazma s\u0131n\u0131r\u0131:<\/strong> 12.000 TL<\/li>\n\n\n\n<li><strong>\u015e\u00fcpheli alacak gider s\u0131n\u0131r\u0131:<\/strong> 25.000 TL<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\">Personel Giderleri<\/h3>\n\n\n\n<p>\u00c7al\u0131\u015fanlara sa\u011flanan vergiden m\u00fcstesna tutarlar \u015fu \u015fekildedir:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>G\u00fcnl\u00fck yemek yard\u0131m\u0131:<\/strong> 300 TL<\/li>\n\n\n\n<li><strong>G\u00fcnl\u00fck yol yard\u0131m\u0131:<\/strong> 158 TL<\/li>\n<\/ul>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 class=\"wp-block-heading\">Beyanname Damga Vergileri<\/h2>\n\n\n\n<p>Beyanname t\u00fcrlerine g\u00f6re damga vergisi tutarlar\u0131:<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><thead><tr><th>Beyanname T\u00fcr\u00fc<\/th><th>Damga Vergisi<\/th><\/tr><\/thead><tbody><tr><td>KDV ve Muhtasar<\/td><td>791,00 TL<\/td><\/tr><tr><td>Gelir Vergisi<\/td><td>1.189,50 TL<\/td><\/tr><tr><td>Kurumlar Vergisi<\/td><td>1.605,80 TL<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 class=\"wp-block-heading\">SGK Prim Tavanlar\u0131<\/h2>\n\n\n\n<p>Sosyal G\u00fcvenlik Kurumu primine esas \u00fccret s\u0131n\u0131rlar\u0131:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Taban \u00fccret (Asgari \u00dccret):<\/strong> 33.030,00 TL<\/li>\n\n\n\n<li><strong>Tavan \u00fccret:<\/strong> 297.270,00 TL<\/li>\n<\/ul>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 class=\"wp-block-heading\">Gelir Vergisi \u0130stisnalar\u0131<\/h2>\n\n\n\n<h3 class=\"wp-block-heading\">Kira Gelirleri<\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Mesken kira geliri istisna tutar\u0131:<\/strong> 58.000 TL<\/li>\n\n\n\n<li><strong>\u0130\u015fyeri kira geliri beyan s\u0131n\u0131r\u0131:<\/strong> 400.000 TL<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\">Di\u011fer \u0130stisnalar<\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>De\u011fer art\u0131\u015f kazanc\u0131 istisnas\u0131:<\/strong> 150.000 TL<\/li>\n\n\n\n<li><strong>Ar\u0131zi kazan\u00e7 istisnas\u0131:<\/strong> 350.000 TL<\/li>\n\n\n\n<li><strong>Gen\u00e7 giri\u015fimci istisnas\u0131:<\/strong> 400.000 TL<\/li>\n<\/ul>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 class=\"wp-block-heading\">\u015eirket Sermaye Gereksinimleri<\/h2>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><thead><tr><th>\u015eirket T\u00fcr\u00fc<\/th><th>Asgari Sermaye<\/th><\/tr><\/thead><tbody><tr><td>Anonim \u015eirket<\/td><td>250.000 TL<\/td><\/tr><tr><td>Limited \u015eirket<\/td><td>50.000 TL<\/td><\/tr><tr><td>A\u015e Avukat Bulundurma Zorunlulu\u011fu<\/td><td>1.250.000 TL<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 class=\"wp-block-heading\">Nakit \u0130\u015flem S\u0131n\u0131r\u0131<\/h2>\n\n\n\n<p>Nakit tahsilat s\u0131n\u0131r\u0131 <strong>30.000 TL<\/strong> olarak belirlenmi\u015ftir. Bu tutar\u0131 a\u015fan \u00f6demeler banka veya finans kurumlar\u0131 arac\u0131l\u0131\u011f\u0131yla yap\u0131lmal\u0131d\u0131r.<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 class=\"wp-block-heading\">Binek Ara\u00e7 Gider S\u0131n\u0131rlar\u0131<\/h2>\n\n\n\n<p>Her bir ara\u00e7 i\u00e7in ge\u00e7erli olan azami gider tutarlar\u0131:<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><thead><tr><th>Gider Kalemi<\/th><th>Tutar<\/th><\/tr><\/thead><tbody><tr><td>Ayl\u0131k kiralama gider \u00fcst s\u0131n\u0131r\u0131<\/td><td>46.000 TL<\/td><\/tr><tr><td>Ara\u00e7 al\u0131m\u0131nda \u00d6TV+KDV<\/td><td>1.200.000 TL<\/td><\/tr><tr><td>Amortisman indirimi (vergiler hari\u00e7)<\/td><td>1.380.000 TL<\/td><\/tr><tr><td>\u0130kinci el veya vergiler dahil maliyet<\/td><td>2.600.000 TL<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 class=\"wp-block-heading\">2026 Y\u0131l\u0131 Gelir Vergisi Dilimleri<\/h2>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><thead><tr><th>Gelir Dilimi<\/th><th>Vergi Oran\u0131<\/th><th>Hesaplama<\/th><\/tr><\/thead><tbody><tr><td>190.000 TL&#8217;ye kadar<\/td><td>%15<\/td><td>\u2014<\/td><\/tr><tr><td>190.001 &#8211; 400.000 TL<\/td><td>%20<\/td><td>28.500 TL + fazlas\u0131n\u0131n %20&#8217;si<\/td><\/tr><tr><td>400.001 &#8211; 1.000.000 TL<\/td><td>%27<\/td><td>70.500 TL + fazlas\u0131n\u0131n %27&#8217;si<\/td><\/tr><tr><td>1.000.001 &#8211; 5.300.000 TL<\/td><td>%35<\/td><td>232.500 TL + fazlas\u0131n\u0131n %35&#8217;i<\/td><\/tr><tr><td>5.300.000 TL \u00fczeri<\/td><td>%40<\/td><td>1.737.500 TL + fazlas\u0131n\u0131n %40&#8217;\u0131<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 class=\"wp-block-heading\">Sonu\u00e7<\/h2>\n\n\n\n<p>2026 y\u0131l\u0131nda y\u00fcr\u00fcrl\u00fc\u011fe giren bu s\u0131n\u0131rlar, vergi planlamas\u0131 ve mali y\u00f6netim a\u00e7\u0131s\u0131ndan b\u00fcy\u00fck \u00f6nem ta\u015f\u0131maktad\u0131r. \u0130\u015fletmelerin ve bireylerin bu g\u00fcncel tutarlar\u0131 dikkate alarak mali i\u015flemlerini ger\u00e7ekle\u015ftirmesi, olas\u0131 cezai yapt\u0131r\u0131mlardan ka\u00e7\u0131nmak i\u00e7in gereklidir.<\/p>\n\n\n\n<p><\/p>\n\n\n\n<p>Sedat TA\u015eCIO\u011eLU<\/p>\n\n\n\n<p>SERBEST MUHASEBEC\u0130 MAL\u0130 M\u00dc\u015eAV\u0130R\/CPA<\/p>\n\n\n\n<p><a href=\"https:\/\/sdtax.com.tr\/\" target=\"_blank\" rel=\"noreferrer noopener\"><\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>2026 Y\u0131l\u0131 Vergi ve Mali S\u0131n\u0131rlar Rehberi Giri\u015f 2026 y\u0131l\u0131 itibar\u0131yla y\u00fcr\u00fcrl\u00fc\u011fe giren vergi d\u00fczenlemeleri ve mali s\u0131n\u0131rlar, i\u015fletmeler ve bireyler i\u00e7in \u00f6nemli de\u011fi\u015fiklikler i\u00e7ermektedir. Bu makalede, muhasebe ve vergi uygulamalar\u0131nda dikkat edilmesi gereken g\u00fcncel had ve tutarlar\u0131 derledik. Fi\u015f ve Belge D\u00fczenleme S\u0131n\u0131rlar\u0131 \u00d6deme kaydedici cihaz (\u00d6KC) ile fi\u015f kesme s\u0131n\u0131r\u0131 12.000 TL olarak [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[23],"tags":[],"class_list":["post-3352","post","type-post","status-publish","format-standard","hentry","category-mevzuat"],"_links":{"self":[{"href":"https:\/\/sdtax.com.tr\/index.php\/wp-json\/wp\/v2\/posts\/3352","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/sdtax.com.tr\/index.php\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/sdtax.com.tr\/index.php\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/sdtax.com.tr\/index.php\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/sdtax.com.tr\/index.php\/wp-json\/wp\/v2\/comments?post=3352"}],"version-history":[{"count":2,"href":"https:\/\/sdtax.com.tr\/index.php\/wp-json\/wp\/v2\/posts\/3352\/revisions"}],"predecessor-version":[{"id":3354,"href":"https:\/\/sdtax.com.tr\/index.php\/wp-json\/wp\/v2\/posts\/3352\/revisions\/3354"}],"wp:attachment":[{"href":"https:\/\/sdtax.com.tr\/index.php\/wp-json\/wp\/v2\/media?parent=3352"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/sdtax.com.tr\/index.php\/wp-json\/wp\/v2\/categories?post=3352"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/sdtax.com.tr\/index.php\/wp-json\/wp\/v2\/tags?post=3352"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}