{"id":860,"date":"2026-01-02T08:49:39","date_gmt":"2026-01-02T08:49:39","guid":{"rendered":"https:\/\/www.tetradenetim.com\/?p=860"},"modified":"2026-01-02T08:52:40","modified_gmt":"2026-01-02T08:52:40","slug":"2026-yili-gelir-vergisi-had-ve-tutarlarda-yapilan-degisiklikler","status":"publish","type":"post","link":"https:\/\/www.tetradenetim.com\/tr\/2026\/01\/02\/2026-yili-gelir-vergisi-had-ve-tutarlarda-yapilan-degisiklikler\/","title":{"rendered":"2026 Y\u0131l\u0131 Gelir Vergisi Had ve Tutarlarda Yap\u0131lan  De\u011fi\u015fiklikler"},"content":{"rendered":"\n\n\n<ul class=\"wp-block-list\">\n<li>193 say\u0131l\u0131 Kanunun 103 \u00fcnc\u00fc maddesinin birinci f\u0131kras\u0131nda yer alan gelir vergisine tabi gelirlerin vergilendirilmesinde esas al\u0131nan tarife, 2026 takvim y\u0131l\u0131 gelirlerinin vergilendirilmesinde uygulanmak \u00fczere a\u015fa\u011f\u0131daki \u015fekilde yeniden belirlenmi\u015ftir.<br><br>190.000 TL&#8217;ye kadar % 15<br>400.000 TL&#8217;nin 190.000 TL&#8217;si i\u00e7in 28.500 TL, fazlas\u0131 % 20<br>1.000.000 TL&#8217;nin 400.000 TL&#8217;si i\u00e7in 70.500 TL, (\u00fccret gelirlerinde<br>1.500.000 TL&#8217;nin 400.000 TL&#8217;si i\u00e7in 70.500 TL), fazlas\u0131 % 27<br>5.300.000 TL&#8217;nin 1.000.000 TL&#8217;si i\u00e7in 232.500 TL, (\u00fccret gelirlerinde<br>5.300.000 TL&#8217;nin 1.500.000 TL&#8217;si i\u00e7in 367.500 TL), fazlas\u0131 % 35<br>5.300.000 TL&#8217;den fazlas\u0131n\u0131n 5.300.000 TL&#8217;si i\u00e7in 1.737.500 TL, (\u00fccret<br>gelirlerinde 5.300.000 TL&#8217;den fazlas\u0131n\u0131n 5.300.000 TL&#8217;si i\u00e7in 1.697.500 TL),<br>fazlas\u0131 % 40<br><\/li>\n\n\n\n<li>i\u015fyerinde veya m\u00fc\u015ftemilat\u0131nda yemek verilmeyen durumlarda \u00e7al\u0131\u015f\u0131lan g\u00fcnlere ait bir g\u00fcnl\u00fck yemek bedeline ili\u015fkin istisna tutar\u0131 300 TL,<br><\/li>\n\n\n\n<li>i\u015fverenlerce hizmet erbab\u0131n\u0131n i\u015fyerine gidip gelmesi i\u00e7in sa\u011flanan menfaatlere ili\u015fkin istisna tutar\u0131 158 TL,<br><\/li>\n\n\n\n<li>engellilik indirimi tutarlar\u0131;<br>&#8211; Birinci derece engelliler i\u00e7in 12.000 TL,<br>&#8211; \u0130kinci derece engelliler i\u00e7in 7.000 TL,<br>&#8211; \u00dc\u00e7\u00fcnc\u00fc derece engelliler i\u00e7in 3.000 TL,<br><\/li>\n\n\n\n<li>asgari \u00fccret \u00fczerinden hesaplanan\u00a0<strong>damga vergisi istisna tutar\u0131 250,70 TL<\/strong>,<br><\/li>\n\n\n\n<li>asgari \u00fccret \u00fczerinden hesaplanan gelir vergisi istisna tutar\u0131 ilk ay i\u00e7in 4.211,33 TL, 7. ay i\u00e7in 4.537,75 TL, y\u0131l\u0131n geri kalan\u0131 i\u00e7in ise 5.615,10 TL. <\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[],"class_list":["post-860","post","type-post","status-publish","format-standard","hentry","category-genel"],"_links":{"self":[{"href":"https:\/\/www.tetradenetim.com\/tr\/wp-json\/wp\/v2\/posts\/860","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.tetradenetim.com\/tr\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.tetradenetim.com\/tr\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.tetradenetim.com\/tr\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.tetradenetim.com\/tr\/wp-json\/wp\/v2\/comments?post=860"}],"version-history":[{"count":1,"href":"https:\/\/www.tetradenetim.com\/tr\/wp-json\/wp\/v2\/posts\/860\/revisions"}],"predecessor-version":[{"id":861,"href":"https:\/\/www.tetradenetim.com\/tr\/wp-json\/wp\/v2\/posts\/860\/revisions\/861"}],"wp:attachment":[{"href":"https:\/\/www.tetradenetim.com\/tr\/wp-json\/wp\/v2\/media?parent=860"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.tetradenetim.com\/tr\/wp-json\/wp\/v2\/categories?post=860"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.tetradenetim.com\/tr\/wp-json\/wp\/v2\/tags?post=860"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}