{"id":1637,"date":"2026-01-16T15:57:43","date_gmt":"2026-01-16T15:57:43","guid":{"rendered":"https:\/\/zetunas.com\/?p=1637"},"modified":"2026-01-20T16:41:47","modified_gmt":"2026-01-20T16:41:47","slug":"mulk-sahipleri-dikkat-kiraniz-yurt-disindan-geliyorsa-mart-ayinda-buyuk-bir-surprizle-karsilasabilirsiniz","status":"publish","type":"post","link":"https:\/\/zetunas.com\/index.php\/2026\/01\/16\/mulk-sahipleri-dikkat-kiraniz-yurt-disindan-geliyorsa-mart-ayinda-buyuk-bir-surprizle-karsilasabilirsiniz\/","title":{"rendered":"M\u00fclk Sahipleri Dikkat! Kiran\u0131z Yurt D\u0131\u015f\u0131ndan Geliyorsa Mart Ay\u0131nda B\u00fcy\u00fck Bir S\u00fcrprizle Kar\u015f\u0131la\u015fabilirsiniz."},"content":{"rendered":"\n<figure class=\"wp-block-image size-large\"><img fetchpriority=\"high\" decoding=\"async\" width=\"1024\" height=\"896\" src=\"https:\/\/zetunas.com\/wp-content\/uploads\/2026\/01\/b80-1024x896.jpg\" alt=\"\" class=\"wp-image-1638\"\/><\/figure>\n\n\n\n<p>Ayl\u0131k 1.500 TL \u00dczeri Kira Alanlar Beyanname mi Verecek? Yurt D\u0131\u015f\u0131ndan \u00d6denen Kiralarda Ezber Bozan Detay<br><br>Vergi hukukunda &#8220;\u00f6deme varsa stopaj vard\u0131r&#8221; kural\u0131n\u0131 sarsan \u00e7ok \u00f6zel bir durumla kar\u015f\u0131 kar\u015f\u0131yay\u0131z.<br><br>\u00c7o\u011fu profesyonelin &#8220;Kesin stopaj do\u011far&#8221; diyece\u011fi bu senaryoda, Gelir \u0130daresi\u00a0&#8220;Tevkifat yap\u0131lmayacak&#8221;\u00a0diyerek ezber bozuyor. Ancak \u00e7ok kritik bir \u015fartla!<br><br>Tevkifat Neden Yap\u0131lm\u0131yor?<br><br>E\u011fer kira bedeli, T\u00fcrkiye\u2019deki \u015fubenin kaynaklar\u0131ndan kar\u015f\u0131lanm\u0131yorsa; yani para do\u011frudan yurt d\u0131\u015f\u0131ndaki merkezden m\u00fclk sahibinin hesab\u0131na gidiyorsa, T\u00fcrkiye&#8217;deki \u015fube tevkifat (stopaj) yapmakla sorumlu tutulmuyor. Vergi dairesi burada &#8220;\u00d6demeyi sen yapm\u0131yorsun, dolay\u0131s\u0131yla vergi kesintisi sorumlulu\u011fun da yok&#8221; diyor.<br><br>Gider Yazma Hakk\u0131 Neden Kayboluyor?<br><br>Vergi mant\u0131\u011f\u0131 burada \u00e7ok net bir denge kuruyor: &#8220;Kayna\u011f\u0131 senden \u00e7\u0131kmayan (senin finanse etmedi\u011fin) bir harcamay\u0131, T\u00fcrkiye&#8217;deki kazanc\u0131ndan gider olarak d\u00fc\u015femezsin.&#8221; Para yurt d\u0131\u015f\u0131ndan gitti\u011fi i\u00e7in, bu kira tutar\u0131 T\u00fcrkiye&#8217;deki \u015fubenin kurum kazanc\u0131n\u0131 azaltmak i\u00e7in kullan\u0131lam\u0131yor.<br><br>Peki bu durum avantaj m\u0131, dezavantaj m\u0131?<br><br>Avantaj:\u00a0Ayl\u0131k nakit ak\u0131\u015f\u0131nda %20 stopaj y\u00fck\u00fc olu\u015fmuyor.<br><br>Dezavantaj:\u00a0Kira tutar\u0131n\u0131n tamam\u0131 &#8220;Kanunen Kabul Edilmeyen Gider&#8221; (KKEG) h\u00fckm\u00fcnde kal\u0131yor, yani matrah\u0131 d\u00fc\u015f\u00fcrm\u00fcyor.<br><br>Sonu\u00e7:\u00a0Operasyonel olarak kiran\u0131n merkezden \u00f6denmesi, stopaj b\u00fcrokrasisini ortadan kald\u0131rsa da, vergi matrah\u0131 a\u00e7\u0131s\u0131ndan ciddi bir avantaj kayb\u0131na yol a\u00e7\u0131yor.<br><br>Stopaj Kesilmiyor Diye Sevinmeyin: Yurt D\u0131\u015f\u0131ndan Gelen Kiralar M\u00fclk Sahibini Vergi K\u0131skac\u0131na Al\u0131yor!<br><br>\u00c7ok uluslu \u015firketlerin kiray\u0131 do\u011frudan yurt d\u0131\u015f\u0131ndan \u00f6demesi durumunda tevkifat (stopaj) yap\u0131lmayaca\u011f\u0131na dair \u0130stanbul Defterdarl\u0131\u011f\u0131\u2019n\u0131n verdi\u011fi g\u00f6r\u00fc\u015f, m\u00fclk sahipleri i\u00e7in ezber bozan bir risk do\u011furdu.<br><br>M\u00fclk Sahibi \u0130\u00e7in Eskiden Nas\u0131ld\u0131?<br><br>Normalde i\u015f yeri kiralar\u0131nda %20 stopaj yap\u0131l\u0131r. M\u00fclk sahibi, br\u00fct kira geliri y\u0131ll\u0131k beyan s\u0131n\u0131r\u0131n\u0131 (2025 y\u0131l\u0131 i\u00e7in yakla\u015f\u0131k 330.000 TL &#8211; GVK 86\/1-c) a\u015fmad\u0131\u011f\u0131 s\u00fcrece beyanname vermezdi. A\u015fsa bile, \u00f6denen %20 stopaj\u0131 hesaplanan vergiden d\u00fc\u015ferdi.<br><br>\u015eimdi Ne Olacak? (\u015eok Detay)<br><br>\u00d6zelge diyor ki: &#8220;\u00d6deme yurt d\u0131\u015f\u0131ndan geliyorsa tevkifat (stopaj) yok.&#8221;<br><br>\u0130\u015fte burada GVK Madde 86\/1-d devreye giriyor:\u00a0&#8220;Tevkifata tabi olmayan i\u015f yeri kira gelirlerinde beyan s\u0131n\u0131r\u0131 sadece 18.000 TL!&#8221;\u00a0(2025 y\u0131l\u0131 i\u00e7in).<br><br>M\u00fclk Sahibini Bekleyen 3 B\u00fcy\u00fck Tehlike:<br><br>Beyan E\u015fi\u011fi \u00c7ak\u0131ld\u0131:\u00a0Normalde 330.000 TL&#8217;ye kadar beyanname vermeyecek olan m\u00fclk sahibi, kiras\u0131 yurt d\u0131\u015f\u0131ndan geldi\u011fi i\u00e7in y\u0131ll\u0131k\u00a018.000 TL\u2019yi (ayl\u0131k 1.500 TL!)\u00a0a\u015ft\u0131\u011f\u0131 anda beyanname vermek zorunda kalacak.<br><br>Mahsup Edilecek Vergi Yok:\u00a0Tevkifat yap\u0131lmad\u0131\u011f\u0131 i\u00e7in, m\u00fclk sahibinin Mart ay\u0131nda hesaplanan vergisinden d\u00fc\u015febilece\u011fi (mahsup edece\u011fi) bir kuru\u015f stopaj olmayacak. Verginin tamam\u0131n\u0131 cebinden \u00f6deyecek.<br><br>\u0130stisna Hakk\u0131 S\u0131f\u0131r:\u00a0Bu bir i\u015f yeri kiras\u0131 oldu\u011fu i\u00e7in konutlardaki gibi bir istisna (2025 i\u00e7in 47.000 TL) zaten s\u00f6z konusu de\u011fil. 18.000 TL&#8217;yi ge\u00e7en her kuru\u015f vergiye tabi.<\/p>\n\n\n\n<p><a href=\"https:\/\/www.linkedin.com\/posts\/samet-hac%C4%B1saliho%C4%9Flu-7b52a81b9_m%C3%BClk-sahipleri-dikkat-kiran%C4%B1z-yurt-d%C4%B1%C5%9F%C4%B1ndan-activity-7409118068993515522-Bcnu?utm_source=share&amp;utm_medium=member_desktop&amp;rcm=ACoAADLETHkBo7W5WV4LoRmhYdIARpF79rFeJP0\">https:\/\/www.linkedin.com\/posts\/samet-hac%C4%B1saliho%C4%9Flu-7b52a81b9_m%C3%BClk-sahipleri-dikkat-kiran%C4%B1z-yurt-d%C4%B1%C5%9F%C4%B1ndan-activity-7409118068993515522-Bcnu?utm_source=share&amp;utm_medium=member_desktop&amp;rcm=ACoAADLETHkBo7W5WV4LoRmhYdIARpF79rFeJP0<\/a><\/p>\n\n\n\n<p>Sayg\u0131lar\u0131m\u0131zla.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Ayl\u0131k 1.500 TL \u00dczeri Kira Alanlar Beyanname mi Verecek? Yurt D\u0131\u015f\u0131ndan \u00d6denen Kiralarda Ezber Bozan Detay Vergi hukukunda &#8220;\u00f6deme varsa stopaj vard\u0131r&#8221; kural\u0131n\u0131 sarsan \u00e7ok \u00f6zel bir durumla kar\u015f\u0131 kar\u015f\u0131yay\u0131z. \u00c7o\u011fu profesyonelin &#8220;Kesin stopaj do\u011far&#8221; diyece\u011fi bu senaryoda, Gelir \u0130daresi\u00a0&#8220;Tevkifat yap\u0131lmayacak&#8221;\u00a0diyerek ezber bozuyor. Ancak \u00e7ok kritik bir \u015fartla! Tevkifat Neden Yap\u0131lm\u0131yor? E\u011fer kira bedeli, T\u00fcrkiye\u2019deki [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[19],"tags":[],"class_list":["post-1637","post","type-post","status-publish","format-standard","hentry","category-mevzuat"],"_links":{"self":[{"href":"https:\/\/zetunas.com\/index.php\/wp-json\/wp\/v2\/posts\/1637","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/zetunas.com\/index.php\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/zetunas.com\/index.php\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/zetunas.com\/index.php\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/zetunas.com\/index.php\/wp-json\/wp\/v2\/comments?post=1637"}],"version-history":[{"count":1,"href":"https:\/\/zetunas.com\/index.php\/wp-json\/wp\/v2\/posts\/1637\/revisions"}],"predecessor-version":[{"id":1639,"href":"https:\/\/zetunas.com\/index.php\/wp-json\/wp\/v2\/posts\/1637\/revisions\/1639"}],"wp:attachment":[{"href":"https:\/\/zetunas.com\/index.php\/wp-json\/wp\/v2\/media?parent=1637"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/zetunas.com\/index.php\/wp-json\/wp\/v2\/categories?post=1637"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/zetunas.com\/index.php\/wp-json\/wp\/v2\/tags?post=1637"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}