{"id":358,"date":"2026-01-05T16:24:33","date_gmt":"2026-01-05T16:24:33","guid":{"rendered":"https:\/\/www.moore.com.tr\/?p=358"},"modified":"2026-01-06T16:26:28","modified_gmt":"2026-01-06T16:26:28","slug":"2026-yilina-iliskin-damga-vergisi-oran-ve-tutarlari-belirlendi","status":"publish","type":"post","link":"https:\/\/www.moore.com.tr\/tr\/2026-yilina-iliskin-damga-vergisi-oran-ve-tutarlari-belirlendi\/","title":{"rendered":"2026 Y\u0131l\u0131na \u0130li\u015fkin Damga Vergisi Oran ve Tutarlar\u0131 Belirlendi"},"content":{"rendered":"\n

Sirk\u00fcler 2026 – 007

2026 Y\u0131l\u0131na \u0130li\u015fkin Damga Vergisi Oran ve Tutarlar\u0131 Belirlendi<\/strong>

2026 y\u0131l\u0131nda uygulanacak olan damga vergisi oran ve tutarlar\u0131 31 Aral\u0131k 2025 tarih 33124 (5. M\u00fckerrer)  say\u0131l\u0131  Resmi Gazete \u2019de yay\u0131mlanan 71 seri numaral\u0131 Damga Vergisi Kanunu Genel Tebli\u011fi ile duyurulmu\u015ftur.

Ayr\u0131ca, an\u0131lan Kanunun 14 \u00fcnc\u00fc maddesinin birinci f\u0131kras\u0131nda yer alan her bir k\u00e2\u011f\u0131ttan al\u0131nacak damga vergisine ili\u015fkin \u00fcst s\u0131n\u0131r yeniden de\u011ferleme oran\u0131nda art\u0131r\u0131lm\u0131\u015f ve 1 Ocak 2026 tarihinden itibaren 29.115.961,10 <\/strong>T\u00fcrk Liras\u0131 olmu\u015ftur.

1.1.2026 tarihinden itibaren her bir k\u00e2\u011f\u0131t i\u00e7in uygulanacak olan damga vergisi oran ve tutarlar\u0131na ili\u015fkin tablo sirk\u00fcler ekinde yer almaktad\u0131r.

 <\/p>\n\n\n\n

Damga Vergisine Tabi Ka\u011f\u0131tlar<\/strong><\/td><\/tr>
I. Akitlerle ilgili k\u00e2\u011f\u0131tlar<\/strong><\/td> <\/strong><\/td><\/tr>
A.<\/strong> Belli paray\u0131 ihtiva eden k\u00e2\u011f\u0131tlar:<\/td> <\/td><\/tr>
1.Mukavelenameler,  taahh\u00fctnameler ve temliknameler<\/td>(Binde 9,48)<\/td><\/tr>
2. Kira mukavelenameleri (Mukavele s\u00fcresine g\u00f6re kira bedeli \u00fczerinden)<\/td>(Binde 1,89)<\/td><\/tr>
3. Kefalet, teminat ve rehin senetleri<\/td>(Binde 9,48)<\/td><\/tr>
4. Tahkimnameler ve sulhnameler<\/td>(Binde 9,48)<\/td><\/tr>
5. Fesihnameler (Belli paray\u0131 ihtiva eden bir  ka\u011f\u0131da taalluk edenler dahil)<\/td>(Binde 1,89)<\/td><\/tr>
6. Karayollar\u0131 Trafik Kanunu uyar\u0131nca kay\u0131t ve tescil edilmi\u015f ikinci el ara\u00e7lar\u0131n sat\u0131\u015f ve devrine ili\u015fkin s\u00f6zle\u015fmeler<\/td>(Binde 1,89)<\/td><\/tr>
7. (Ek:6728\/28. md.-Y\u00fcr\u00fcrl\u00fck: 09\/08\/2016) Hazinenin \u00f6zel m\u00fclkiyetinde veya Devletin h\u00fck\u00fcm ve tasarrufu alt\u0131nda bulunan ta\u015f\u0131nmazlara ili\u015fkin \u00f6n izin, irtifak hakk\u0131 veya kullanma izni s\u00f6zle\u015fmeleri (yat\u0131r\u0131m taahh\u00fcd\u00fc bulunanlar d\u00e2hil \u00f6n izin, irtifak hakk\u0131 veya kullanma izni s\u00fcresine g\u00f6re bulunacak bedel \u00fczerinden)<\/td>(Binde 9,48)<\/td><\/tr>
8. (Ek:6728\/28. md.-Y\u00fcr\u00fcrl\u00fck: 09\/08\/2016) Resm\u00ee \u015fekilde d\u00fczenlenen gayrimenkul sat\u0131\u015f vaadi s\u00f6zle\u015fmeleri <\/td>(Binde 0)<\/td><\/tr>
9. (Ek:6728\/28. md.-Y\u00fcr\u00fcrl\u00fck: 09\/08\/2016) Resm\u00ee dairelerin mal ve hizmet al\u0131mlar\u0131na ili\u015fkin yapt\u0131klar\u0131 ihalelerde, ihaleyi yapan idare ile d\u00fczenlenen s\u00f6zle\u015fmeler<\/td>(Binde 9,48)<\/td><\/tr>
10. (Ek:6728\/28. md.-Y\u00fcr\u00fcrl\u00fck: 09\/08\/2016) 7\/11\/2013 tarihli ve 6502 say\u0131l\u0131 T\u00fcketicinin Korunmas\u0131 Hakk\u0131nda Kanun kapsam\u0131nda d\u00fczenlenen:<\/td> <\/td><\/tr>
a) Taksitle sat\u0131\u015f s\u00f6zle\u015fmeleri<\/td>(Binde 9,48)<\/td><\/tr>
b) \u00d6n \u00f6demeli konut sat\u0131\u015f s\u00f6zle\u015fmeleri<\/td>(Binde 0 )<\/td><\/tr>
c) Devre tatil ve uzun s\u00fcreli tatil hizmeti s\u00f6zle\u015fmeleri<\/td>(Binde 9,48)<\/td><\/tr>
\u00e7) Paket tur s\u00f6zle\u015fmeleri  <\/td>(Binde 9,48)<\/td><\/tr>
d) Abonelik s\u00f6zle\u015fmeleri <\/td>(Binde 9,48)<\/td><\/tr>
e) Mesafeli sat\u0131\u015f s\u00f6zle\u015fmeleri <\/td>(Binde 9,48)<\/td><\/tr>
11. (Ek:6728\/28. Md.-Y\u00fcr\u00fcrl\u00fck: 09\/08\/2016) 7\/6\/2012 tarihli ve 6326 say\u0131l\u0131 Turist Rehberli\u011fi Meslek Kanunu kapsam\u0131nda d\u00fczenlenen turist rehberli\u011fine ili\u015fkin s\u00f6zle\u015fmeler <\/td>(Binde 9,48)<\/td><\/tr>
12. (Ek:6728\/28. Md.-Y\u00fcr\u00fcrl\u00fck: 09\/08\/2016) 14\/3\/2013 tarihli ve 6446 say\u0131l\u0131 Elektrik Piyasas\u0131 Kanunu kapsam\u0131nda d\u00fczenlenen:<\/td> <\/td><\/tr>
a) Toptan elektrik sat\u0131\u015f s\u00f6zle\u015fmeleri    <\/td>(Binde 9,48)<\/td><\/tr>
b) Perakende elektrik sat\u0131\u015f s\u00f6zle\u015fmeleri<\/td>(Binde 9,48)<\/td><\/tr>
13. (Ek:6728\/28. Md.-Y\u00fcr\u00fcrl\u00fck: 09\/08\/2016) 18\/4\/2001 tarihli ve 4646 say\u0131l\u0131 Do\u011fal Gaz Piyasas\u0131 Kanunu kapsam\u0131nda d\u00fczenlenen:<\/td> <\/td><\/tr>
a) Toptan do\u011fal gaz sat\u0131\u015f\u0131na ili\u015fkin s\u00f6zle\u015fmeler<\/td>(Binde 9,48)<\/td><\/tr>
b) T\u00fcketicilere do\u011fal gaz sat\u0131\u015f\u0131na ili\u015fkin s\u00f6zle\u015fmeler<\/td>(Binde 9,48)<\/td><\/tr>
14. (Ek:6824\/5. Md.-Y\u00fcr\u00fcrl\u00fck: 8\/3\/2017 ) Resmi \u015fekilde d\u00fczenlene kat kar\u015f\u0131l\u0131\u011f\u0131 veya has\u0131lat payla\u015f\u0131m\u0131 in\u015faat s\u00f6zle\u015fmeleri<\/td>(Binde 0)<\/td><\/tr>
15. (Ek:6824\/5. Md.-Y\u00fcr\u00fcrl\u00fck: 8\/3\/2017) Resmi \u015fekilde d\u00fczenlenen kat kar\u015f\u0131l\u0131\u011f\u0131 veya has\u0131lat payla\u015f\u0131m\u0131 in\u015faat s\u00f6zle\u015fmeleri kapsam\u0131nda yap\u0131 m\u00fcteahhitleri ile alt y\u00fckleniciler aras\u0131nda d\u00fczenlenen in\u015faat taahh\u00fct s\u00f6zle\u015fmeleri<\/td>(Binde 0)<\/td><\/tr>
16. (Ek:6824\/5. Md.-Y\u00fcr\u00fcrl\u00fck: 8\/3\/2017) Kat kar\u015f\u0131l\u0131\u011f\u0131 veya has\u0131lat payla\u015f\u0131m\u0131 in\u015faat i\u015flerine ili\u015fkin dan\u0131\u015fmanl\u0131k hizmet s\u00f6zle\u015fmeleri<\/td>(Binde 0)<\/td><\/tr>
17. (Ek: 6824\/5. Md.-Y\u00fcr\u00fcrl\u00fck: 8\/3\/2017) Yap\u0131 denetim hizmet s\u00f6zle\u015fmeleri<\/td>(Binde 0)<\/td><\/tr>
B. Belli paray\u0131 ihtiva etmeyen ka\u011f\u0131tlar:<\/strong><\/td> <\/em><\/td><\/tr>
1.Tahkimnameler                                                                      <\/td>(799,80 TL)<\/strong><\/td><\/tr>
2.Sulhnameler                                                                            <\/td>(799,80  TL)<\/strong><\/td><\/tr>
3.Turizm i\u015fletmeleri ile seyahat acentelerinin aralar\u0131nda d\u00fczenledikleri kontenjan s\u00f6zle\u015fmeleri (Belli paray\u0131 ihtiva edenler dahil)                 <\/td>(4.500,10 TL)<\/strong><\/td><\/tr>
                                                        <\/td> <\/td><\/tr>
II. Kararlar ve mazbatalar<\/strong><\/td> <\/em><\/td><\/tr>
1. Meclislerden, resmi heyetlerden ve idari davalarla ilgili  olmayarak Dan\u0131\u015ftaydan verilen mazbata, ilam ve kararlarla hakem kararlar\u0131:<\/td> <\/td><\/tr>
 a) Belli paray\u0131 ihtiva edenler<\/td>(Binde 9,48)<\/td><\/tr>
 b) Belli paray\u0131 ihtiva etmeyenler<\/td>(799,80 TL)<\/strong><\/td><\/tr>
2. \u0130hale kanunlar\u0131na tabi olan veya olmayan resmi daire ve kamu t\u00fczel ki\u015fili\u011fini haiz kurumlar\u0131n her t\u00fcrl\u00fc ihale kararlar\u0131 (6728 say\u0131l\u0131 Kanun\u2019un 28. maddesiyle eklenen parantez i\u00e7i h\u00fck\u00fcm. Y\u00fcr\u00fcrl\u00fck: 09.08.2016) (4\/1\/2002 tarihli ve 4734 say\u0131l\u0131 Kamu \u0130hale Kanunu kapsam\u0131ndaki kurum ve kurulu\u015flara \u015fik\u00e2yet veya Kamu \u0130hale Kurumuna itirazen \u015fik\u00e2yet ya da yarg\u0131 karar\u0131 \u00fczerine ihalenin iptal edilmesi h\u00e2linde, bu ihale karar\u0131   ve ihaleye ili\u015fkin olarak ihale makam\u0131 ile d\u00fczenlnen s\u00f6zle\u015fmenin h\u00fckm\u00fcnden yararlan\u0131lmayan k\u0131sm\u0131na isabet eden damga vergisi ret ve iade olunur.<\/td>(Binde 5,69)<\/td><\/tr>
III. Ticari i\u015flemlerde kullan\u0131lan ka\u011f\u0131tlar<\/strong><\/td> <\/em><\/td><\/tr>
1. Ticari ve m\u00fctedavil senetler:<\/td> <\/em><\/td><\/tr>
a) Emtia senetleri:<\/td> <\/td><\/tr>
    aa) Makbuz senedi (Resepise)<\/td>(274,40 TL)<\/strong><\/td><\/tr>
    ab) Rehin senedi (Varant)<\/td>(161,80 TL)<\/strong><\/td><\/tr>
    ac) \u0130yda senedi<\/td>(25,00 TL)<\/strong><\/td><\/tr>
    ad) Ta\u015f\u0131ma senedi<\/td>(5,70 TL)<\/strong><\/td><\/tr>
b) Kon\u015fimentolar<\/td>(161,80 TL)<\/strong><\/td><\/tr>
c)Deniz \u00f6d\u00fcnc\u00fc senedi<\/td>(Binde 9,48)<\/td><\/tr>
d) \u0130potekli bor\u00e7 senedi, irat senedi<\/td>(Binde 9,48)<\/td><\/tr>
2. Ticari belgeler:<\/td> <\/td><\/tr>
a) Men\u015fe ve Mahre\u00e7 \u015fahadetnameleri<\/td>(274,40 TL)<\/strong><\/td><\/tr>
b) Resmi  dairelere ve bankalara ibraz edilen bilan\u00e7olar ve i\u015fletme hesab\u0131 \u00f6zetleri:<\/td> <\/strong><\/td><\/tr>
ba) Bilan\u00e7olar<\/td>(616,30 TL)<\/strong><\/td><\/tr>
bb) Gelir tablolar\u0131<\/td>(294,20 TL)<\/strong><\/td><\/tr>
bc) \u0130\u015fletme hesab\u0131 \u00f6zetleri<\/td>(294,20 TL)<\/strong><\/td><\/tr>
c) Barnameler<\/td>(25,00 TL)<\/strong><\/td><\/tr>
d) Tasdikli manifesto n\u00fcshalar\u0131<\/td>(119,40 TL)<\/strong><\/td><\/tr>
e) Ordinolar<\/td>(5,70 TL)<\/strong><\/td><\/tr>
f) G\u00fcmr\u00fck idarelerine verilen \u00f6zet beyan formlar\u0131 <\/td>(119,40 TL)<\/strong><\/td><\/tr>
IV. Makbuzlar ve di\u011fer ka\u011f\u0131tlar<\/strong><\/td> <\/td><\/tr>
1. Makbuzlar:<\/td> <\/td><\/tr>
a) Resmi daireler taraf\u0131ndan yap\u0131lan mal ve hizmet al\u0131mlar\u0131na ili\u015fkin \u00f6demeler (avans olarak yap\u0131lanlar dahil) nedeniyle, ki\u015filer taraf\u0131ndan resmi dairelere verilen ve belli paray\u0131 ihtiva eden makbuz ve ibra senetleri ile bu \u00f6demelerin resmi daireler nam ve hesab\u0131na, ki\u015filer ad\u0131na a\u00e7\u0131lm\u0131\u015f veya a\u00e7\u0131lacak hesaplara nakledilmesini veya emir ve havalelerine tediyesini temin eden ka\u011f\u0131tlar<\/td>(Binde 9,48)<\/td><\/tr>
b) Maa\u015f, \u00fccret, g\u00fcndelik, huzur hakk\u0131, aidat, ihtisas zamm\u0131, ikramiye, yemek ve mesken bedeli, harc\u0131rah, tazminat ve benzeri her ne adla olursa olsun hizmet kar\u015f\u0131l\u0131\u011f\u0131 al\u0131nan paralar (avans olarak \u00f6denenler dahil) i\u00e7in verilen makbuzlar ile bu paralar\u0131n nakden \u00f6denmeyerek ki\u015filer ad\u0131na a\u00e7\u0131lm\u0131\u015f veya a\u00e7\u0131lacak cari hesaplara nakledildi\u011fi veya emir ve havalelerine tediye olundu\u011fu takdirde nakli veya tediyeyi temin eden ka\u011f\u0131tlar<\/td>(Binde 7,59)<\/td><\/tr>
c) \u00d6d\u00fcn\u00e7 al\u0131nan paralar i\u00e7in verilen makbuzlar veya bu mahiyetteki senetler<\/td>(Binde 7,59)<\/td><\/tr>
d) \u0130cra dairelerince resmi daireler nam\u0131na \u015fah\u0131slara \u00f6denen paralar i\u00e7in d\u00fczenlenen makbuzlar<\/td>(Binde 7,59)<\/td><\/tr>
2. Beyannameler (Bu beyannamelerin sadece bir n\u00fcshas\u0131 vergiye tabidir):<\/td> <\/td><\/tr>
a) Yabanc\u0131 memleketlerden gelen posta g\u00f6nderilerinin g\u00fcmr\u00fcklenmesi i\u00e7in postanelerce g\u00fcmr\u00fcklere verilen liste beyannamelerde yaz\u0131l\u0131 her g\u00f6nderi maddesi i\u00e7in<\/td>(8,30 TL)<\/strong><\/td><\/tr>
b) Vergi beyannameleri: (Ek: 6728\/28 md. Y\u00fcr\u00fcrl\u00fck: 09.08.2016) ((f) bendi d\u00e2hil olmak \u00fczere, beyanname verme s\u00fcresi i\u00e7erisinde d\u00fczeltme amac\u0131yla verilen beyannameler hari\u00e7)<\/td> <\/strong><\/td><\/tr>
    ba) Y\u0131ll\u0131k gelir vergisi beyannameleri<\/td>(1.189,50 TL)<\/strong><\/td><\/tr>
    bb)  Kurumlar vergisi beyannameleri<\/td>(1.605,80 TL)<\/strong><\/td><\/tr>
    bc)  Katma de\u011fer vergisi beyannameleri<\/td>(791,00 TL)<\/strong><\/td><\/tr>
    bd) Muhtasar beyannameler <\/td>(791,00 TL)<\/strong><\/td><\/tr>
    be) Di\u011fer vergi beyannameleri (damga vergisi beyannameleri hari\u00e7)<\/td>(791,00 TL)<\/strong><\/td><\/tr>
c) G\u00fcmr\u00fck idarelerine verilen beyannameler<\/td>(1.605,80 TL)<\/strong><\/td><\/tr>
d) Belediye ve il \u00f6zel idarelerine verilen beyannameler<\/td>(588,80 TL)<\/strong><\/td><\/tr>
e) Sosyal g\u00fcvenlik kurumlar\u0131na verilen sigorta prim bildirgeleri<\/td>(588,80 TL)<\/strong><\/td><\/tr>
f) (De\u011fi\u015fik: 6728\/28 md. Y\u00fcr\u00fcrl\u00fck: 09.08.2016) 31\/5\/2006 tarihli ve 5510 say\u0131l\u0131 Sosyal Sigortalar ve Genel Sa\u011fl\u0131k Sigortas\u0131 Kanunu uyar\u0131nca verilmesi gereken ayl\u0131k prim ve hizmet belgesi ile muhtasar beyannamenin birle\u015ftirilerek verilmesiyle olu\u015fturulan beyannameler<\/td>(939,70 TL)<\/strong><\/td><\/tr>
3. Tabloda yaz\u0131l\u0131 ka\u011f\u0131tlardan asl\u0131 1,00 Yeni T\u00fcrk Liras\u0131ndan fazla maktu ve nispi vergiye tabi olanlar\u0131n resmi dairelere ibraz edilecek \u00f6zet, suret ve terc\u00fcmeleri.<\/td>(5,70 TL)<\/strong><\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n

S\u00f6z konusu tebli\u011fe a\u015fa\u011f\u0131daki linkten ula\u015fabilirsiniz.

https:\/\/www.resmigazete.gov.tr\/eskiler\/2025\/12\/20251231M5-25.pdf<\/a><\/p>\n\n\n\n

Sayg\u0131lar\u0131m\u0131zla<\/p>\n\n\n\n

\"Lutfen<\/figure>\n","protected":false},"excerpt":{"rendered":"

Sirk\u00fcler 2026 – 007 2026 Y\u0131l\u0131na \u0130li\u015fkin Damga Vergisi Oran ve Tutarlar\u0131 Belirlendi 2026 y\u0131l\u0131nda uygulanacak olan damga vergisi oran ve tutarlar\u0131 31 Aral\u0131k 2025 tarih 33124 (5. M\u00fckerrer)  say\u0131l\u0131  Resmi Gazete \u2019de yay\u0131mlanan 71 seri numaral\u0131 Damga Vergisi Kanunu Genel Tebli\u011fi ile duyurulmu\u015ftur. Ayr\u0131ca, an\u0131lan Kanunun 14 \u00fcnc\u00fc maddesinin birinci f\u0131kras\u0131nda yer alan her bir k\u00e2\u011f\u0131ttan […]<\/p>\n","protected":false},"author":19,"featured_media":359,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[15],"tags":[],"location":[],"class_list":["post-358","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-sirkuler"],"acf":[],"yoast_head":"\n2026 Y\u0131l\u0131na \u0130li\u015fkin Damga Vergisi Oran ve Tutarlar\u0131 Belirlendi - Moore T\u00fcrkiye<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.moore.com.tr\/tr\/2026-yilina-iliskin-damga-vergisi-oran-ve-tutarlari-belirlendi\/\" \/>\n<meta property=\"og:locale\" content=\"tr_TR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"2026 Y\u0131l\u0131na \u0130li\u015fkin Damga Vergisi Oran ve Tutarlar\u0131 Belirlendi - Moore T\u00fcrkiye\" \/>\n<meta property=\"og:description\" content=\"Sirk\u00fcler 2026 – 007 2026 Y\u0131l\u0131na \u0130li\u015fkin Damga Vergisi Oran ve Tutarlar\u0131 Belirlendi 2026 y\u0131l\u0131nda uygulanacak olan damga vergisi oran ve tutarlar\u0131 31 Aral\u0131k 2025 tarih 33124 (5. M\u00fckerrer)  say\u0131l\u0131  Resmi Gazete \u2019de yay\u0131mlanan 71 seri numaral\u0131 Damga Vergisi Kanunu Genel Tebli\u011fi ile duyurulmu\u015ftur. Ayr\u0131ca, an\u0131lan Kanunun 14 \u00fcnc\u00fc maddesinin birinci f\u0131kras\u0131nda yer alan her bir k\u00e2\u011f\u0131ttan […]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.moore.com.tr\/tr\/2026-yilina-iliskin-damga-vergisi-oran-ve-tutarlari-belirlendi\/\" \/>\n<meta property=\"og:site_name\" content=\"Moore T\u00fcrkiye\" \/>\n<meta property=\"article:published_time\" content=\"2026-01-05T16:24:33+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2026-01-06T16:26:28+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.moore.com.tr\/wp-content\/uploads\/sites\/5\/2026\/01\/2026-yilina-iliskin-damga-vergisi-oran-ve-tutarlari-belirlendi.png\" \/>\n\t<meta property=\"og:image:width\" content=\"806\" \/>\n\t<meta property=\"og:image:height\" content=\"451\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/png\" \/>\n<meta name=\"author\" content=\"Moore T\u00fcrkiye\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"Moore T\u00fcrkiye\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"7 dakika\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/www.moore.com.tr\\\/2026-yilina-iliskin-damga-vergisi-oran-ve-tutarlari-belirlendi\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.moore.com.tr\\\/2026-yilina-iliskin-damga-vergisi-oran-ve-tutarlari-belirlendi\\\/\"},\"author\":{\"name\":\"Moore T\u00fcrkiye\",\"@id\":\"https:\\\/\\\/www.moore.com.tr\\\/#\\\/schema\\\/person\\\/b325e7b674231881f8bcfc8b6aa9ca2f\"},\"headline\":\"2026 Y\u0131l\u0131na \u0130li\u015fkin Damga Vergisi Oran ve Tutarlar\u0131 Belirlendi\",\"datePublished\":\"2026-01-05T16:24:33+00:00\",\"dateModified\":\"2026-01-06T16:26:28+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/www.moore.com.tr\\\/2026-yilina-iliskin-damga-vergisi-oran-ve-tutarlari-belirlendi\\\/\"},\"wordCount\":1594,\"image\":{\"@id\":\"https:\\\/\\\/www.moore.com.tr\\\/2026-yilina-iliskin-damga-vergisi-oran-ve-tutarlari-belirlendi\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/www.moore.com.tr\\\/wp-content\\\/uploads\\\/sites\\\/5\\\/2026\\\/01\\\/2026-yilina-iliskin-damga-vergisi-oran-ve-tutarlari-belirlendi.png\",\"articleSection\":[\"Sirk\u00fcler\"],\"inLanguage\":\"tr\"},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/www.moore.com.tr\\\/2026-yilina-iliskin-damga-vergisi-oran-ve-tutarlari-belirlendi\\\/\",\"url\":\"https:\\\/\\\/www.moore.com.tr\\\/2026-yilina-iliskin-damga-vergisi-oran-ve-tutarlari-belirlendi\\\/\",\"name\":\"2026 Y\u0131l\u0131na \u0130li\u015fkin Damga Vergisi Oran ve Tutarlar\u0131 Belirlendi - Moore T\u00fcrkiye\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.moore.com.tr\\\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\\\/\\\/www.moore.com.tr\\\/2026-yilina-iliskin-damga-vergisi-oran-ve-tutarlari-belirlendi\\\/#primaryimage\"},\"image\":{\"@id\":\"https:\\\/\\\/www.moore.com.tr\\\/2026-yilina-iliskin-damga-vergisi-oran-ve-tutarlari-belirlendi\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/www.moore.com.tr\\\/wp-content\\\/uploads\\\/sites\\\/5\\\/2026\\\/01\\\/2026-yilina-iliskin-damga-vergisi-oran-ve-tutarlari-belirlendi.png\",\"datePublished\":\"2026-01-05T16:24:33+00:00\",\"dateModified\":\"2026-01-06T16:26:28+00:00\",\"author\":{\"@id\":\"https:\\\/\\\/www.moore.com.tr\\\/#\\\/schema\\\/person\\\/b325e7b674231881f8bcfc8b6aa9ca2f\"},\"breadcrumb\":{\"@id\":\"https:\\\/\\\/www.moore.com.tr\\\/2026-yilina-iliskin-damga-vergisi-oran-ve-tutarlari-belirlendi\\\/#breadcrumb\"},\"inLanguage\":\"tr\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/www.moore.com.tr\\\/2026-yilina-iliskin-damga-vergisi-oran-ve-tutarlari-belirlendi\\\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"tr\",\"@id\":\"https:\\\/\\\/www.moore.com.tr\\\/2026-yilina-iliskin-damga-vergisi-oran-ve-tutarlari-belirlendi\\\/#primaryimage\",\"url\":\"https:\\\/\\\/www.moore.com.tr\\\/wp-content\\\/uploads\\\/sites\\\/5\\\/2026\\\/01\\\/2026-yilina-iliskin-damga-vergisi-oran-ve-tutarlari-belirlendi.png\",\"contentUrl\":\"https:\\\/\\\/www.moore.com.tr\\\/wp-content\\\/uploads\\\/sites\\\/5\\\/2026\\\/01\\\/2026-yilina-iliskin-damga-vergisi-oran-ve-tutarlari-belirlendi.png\",\"width\":806,\"height\":451},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/www.moore.com.tr\\\/2026-yilina-iliskin-damga-vergisi-oran-ve-tutarlari-belirlendi\\\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\\\/\\\/www.moore.com.tr\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"2026 Y\u0131l\u0131na \u0130li\u015fkin Damga Vergisi Oran ve Tutarlar\u0131 Belirlendi\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/www.moore.com.tr\\\/#website\",\"url\":\"https:\\\/\\\/www.moore.com.tr\\\/\",\"name\":\"Moore T\u00fcrkiye\",\"description\":\"Bu, Moore T\u00fcrkiye' nin ana sitesidir.\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/www.moore.com.tr\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"tr\"},{\"@type\":\"Person\",\"@id\":\"https:\\\/\\\/www.moore.com.tr\\\/#\\\/schema\\\/person\\\/b325e7b674231881f8bcfc8b6aa9ca2f\",\"name\":\"Moore T\u00fcrkiye\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"tr\",\"@id\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/e767defd0ad511b9187825a14d10d9d83fb0c9aa42d19777d03c1f7f64da4df2?s=96&d=mm&r=g\",\"url\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/e767defd0ad511b9187825a14d10d9d83fb0c9aa42d19777d03c1f7f64da4df2?s=96&d=mm&r=g\",\"contentUrl\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/e767defd0ad511b9187825a14d10d9d83fb0c9aa42d19777d03c1f7f64da4df2?s=96&d=mm&r=g\",\"caption\":\"Moore T\u00fcrkiye\"},\"url\":\"https:\\\/\\\/www.moore.com.tr\\\/tr\\\/author\\\/eroltuzal\\\/\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"2026 Y\u0131l\u0131na \u0130li\u015fkin Damga Vergisi Oran ve Tutarlar\u0131 Belirlendi - Moore T\u00fcrkiye","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/www.moore.com.tr\/tr\/2026-yilina-iliskin-damga-vergisi-oran-ve-tutarlari-belirlendi\/","og_locale":"tr_TR","og_type":"article","og_title":"2026 Y\u0131l\u0131na \u0130li\u015fkin Damga Vergisi Oran ve Tutarlar\u0131 Belirlendi - Moore T\u00fcrkiye","og_description":"Sirk\u00fcler 2026 – 007 2026 Y\u0131l\u0131na \u0130li\u015fkin Damga Vergisi Oran ve Tutarlar\u0131 Belirlendi 2026 y\u0131l\u0131nda uygulanacak olan damga vergisi oran ve tutarlar\u0131 31 Aral\u0131k 2025 tarih 33124 (5. M\u00fckerrer)  say\u0131l\u0131  Resmi Gazete \u2019de yay\u0131mlanan 71 seri numaral\u0131 Damga Vergisi Kanunu Genel Tebli\u011fi ile duyurulmu\u015ftur. Ayr\u0131ca, an\u0131lan Kanunun 14 \u00fcnc\u00fc maddesinin birinci f\u0131kras\u0131nda yer alan her bir k\u00e2\u011f\u0131ttan […]","og_url":"https:\/\/www.moore.com.tr\/tr\/2026-yilina-iliskin-damga-vergisi-oran-ve-tutarlari-belirlendi\/","og_site_name":"Moore T\u00fcrkiye","article_published_time":"2026-01-05T16:24:33+00:00","article_modified_time":"2026-01-06T16:26:28+00:00","og_image":[{"width":806,"height":451,"url":"https:\/\/www.moore.com.tr\/wp-content\/uploads\/sites\/5\/2026\/01\/2026-yilina-iliskin-damga-vergisi-oran-ve-tutarlari-belirlendi.png","type":"image\/png"}],"author":"Moore T\u00fcrkiye","twitter_card":"summary_large_image","twitter_misc":{"Written by":"Moore T\u00fcrkiye","Est. reading time":"7 dakika"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/www.moore.com.tr\/2026-yilina-iliskin-damga-vergisi-oran-ve-tutarlari-belirlendi\/#article","isPartOf":{"@id":"https:\/\/www.moore.com.tr\/2026-yilina-iliskin-damga-vergisi-oran-ve-tutarlari-belirlendi\/"},"author":{"name":"Moore T\u00fcrkiye","@id":"https:\/\/www.moore.com.tr\/#\/schema\/person\/b325e7b674231881f8bcfc8b6aa9ca2f"},"headline":"2026 Y\u0131l\u0131na \u0130li\u015fkin Damga Vergisi Oran ve Tutarlar\u0131 Belirlendi","datePublished":"2026-01-05T16:24:33+00:00","dateModified":"2026-01-06T16:26:28+00:00","mainEntityOfPage":{"@id":"https:\/\/www.moore.com.tr\/2026-yilina-iliskin-damga-vergisi-oran-ve-tutarlari-belirlendi\/"},"wordCount":1594,"image":{"@id":"https:\/\/www.moore.com.tr\/2026-yilina-iliskin-damga-vergisi-oran-ve-tutarlari-belirlendi\/#primaryimage"},"thumbnailUrl":"https:\/\/www.moore.com.tr\/wp-content\/uploads\/sites\/5\/2026\/01\/2026-yilina-iliskin-damga-vergisi-oran-ve-tutarlari-belirlendi.png","articleSection":["Sirk\u00fcler"],"inLanguage":"tr"},{"@type":"WebPage","@id":"https:\/\/www.moore.com.tr\/2026-yilina-iliskin-damga-vergisi-oran-ve-tutarlari-belirlendi\/","url":"https:\/\/www.moore.com.tr\/2026-yilina-iliskin-damga-vergisi-oran-ve-tutarlari-belirlendi\/","name":"2026 Y\u0131l\u0131na \u0130li\u015fkin Damga Vergisi Oran ve Tutarlar\u0131 Belirlendi - Moore T\u00fcrkiye","isPartOf":{"@id":"https:\/\/www.moore.com.tr\/#website"},"primaryImageOfPage":{"@id":"https:\/\/www.moore.com.tr\/2026-yilina-iliskin-damga-vergisi-oran-ve-tutarlari-belirlendi\/#primaryimage"},"image":{"@id":"https:\/\/www.moore.com.tr\/2026-yilina-iliskin-damga-vergisi-oran-ve-tutarlari-belirlendi\/#primaryimage"},"thumbnailUrl":"https:\/\/www.moore.com.tr\/wp-content\/uploads\/sites\/5\/2026\/01\/2026-yilina-iliskin-damga-vergisi-oran-ve-tutarlari-belirlendi.png","datePublished":"2026-01-05T16:24:33+00:00","dateModified":"2026-01-06T16:26:28+00:00","author":{"@id":"https:\/\/www.moore.com.tr\/#\/schema\/person\/b325e7b674231881f8bcfc8b6aa9ca2f"},"breadcrumb":{"@id":"https:\/\/www.moore.com.tr\/2026-yilina-iliskin-damga-vergisi-oran-ve-tutarlari-belirlendi\/#breadcrumb"},"inLanguage":"tr","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.moore.com.tr\/2026-yilina-iliskin-damga-vergisi-oran-ve-tutarlari-belirlendi\/"]}]},{"@type":"ImageObject","inLanguage":"tr","@id":"https:\/\/www.moore.com.tr\/2026-yilina-iliskin-damga-vergisi-oran-ve-tutarlari-belirlendi\/#primaryimage","url":"https:\/\/www.moore.com.tr\/wp-content\/uploads\/sites\/5\/2026\/01\/2026-yilina-iliskin-damga-vergisi-oran-ve-tutarlari-belirlendi.png","contentUrl":"https:\/\/www.moore.com.tr\/wp-content\/uploads\/sites\/5\/2026\/01\/2026-yilina-iliskin-damga-vergisi-oran-ve-tutarlari-belirlendi.png","width":806,"height":451},{"@type":"BreadcrumbList","@id":"https:\/\/www.moore.com.tr\/2026-yilina-iliskin-damga-vergisi-oran-ve-tutarlari-belirlendi\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/www.moore.com.tr\/"},{"@type":"ListItem","position":2,"name":"2026 Y\u0131l\u0131na \u0130li\u015fkin Damga Vergisi Oran ve Tutarlar\u0131 Belirlendi"}]},{"@type":"WebSite","@id":"https:\/\/www.moore.com.tr\/#website","url":"https:\/\/www.moore.com.tr\/","name":"Moore T\u00fcrkiye","description":"Bu, Moore T\u00fcrkiye' nin ana sitesidir.","potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/www.moore.com.tr\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"tr"},{"@type":"Person","@id":"https:\/\/www.moore.com.tr\/#\/schema\/person\/b325e7b674231881f8bcfc8b6aa9ca2f","name":"Moore T\u00fcrkiye","image":{"@type":"ImageObject","inLanguage":"tr","@id":"https:\/\/secure.gravatar.com\/avatar\/e767defd0ad511b9187825a14d10d9d83fb0c9aa42d19777d03c1f7f64da4df2?s=96&d=mm&r=g","url":"https:\/\/secure.gravatar.com\/avatar\/e767defd0ad511b9187825a14d10d9d83fb0c9aa42d19777d03c1f7f64da4df2?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/e767defd0ad511b9187825a14d10d9d83fb0c9aa42d19777d03c1f7f64da4df2?s=96&d=mm&r=g","caption":"Moore T\u00fcrkiye"},"url":"https:\/\/www.moore.com.tr\/tr\/author\/eroltuzal\/"}]}},"_links":{"self":[{"href":"https:\/\/www.moore.com.tr\/tr\/wp-json\/wp\/v2\/posts\/358","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.moore.com.tr\/tr\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.moore.com.tr\/tr\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.moore.com.tr\/tr\/wp-json\/wp\/v2\/users\/19"}],"replies":[{"embeddable":true,"href":"https:\/\/www.moore.com.tr\/tr\/wp-json\/wp\/v2\/comments?post=358"}],"version-history":[{"count":0,"href":"https:\/\/www.moore.com.tr\/tr\/wp-json\/wp\/v2\/posts\/358\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.moore.com.tr\/tr\/wp-json\/wp\/v2\/media\/359"}],"wp:attachment":[{"href":"https:\/\/www.moore.com.tr\/tr\/wp-json\/wp\/v2\/media?parent=358"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.moore.com.tr\/tr\/wp-json\/wp\/v2\/categories?post=358"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.moore.com.tr\/tr\/wp-json\/wp\/v2\/tags?post=358"},{"taxonomy":"location","embeddable":true,"href":"https:\/\/www.moore.com.tr\/tr\/wp-json\/wp\/v2\/location?post=358"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}