{"id":362,"date":"2026-01-05T16:28:27","date_gmt":"2026-01-05T16:28:27","guid":{"rendered":"https:\/\/www.moore.com.tr\/?p=362"},"modified":"2026-01-06T16:32:08","modified_gmt":"2026-01-06T16:32:08","slug":"degerli-konut-vergisi-icin-2026-yilinda-uygulanacak-alt-ve-ust-sinirlar-belirlenmistir","status":"publish","type":"post","link":"https:\/\/www.moore.com.tr\/tr\/degerli-konut-vergisi-icin-2026-yilinda-uygulanacak-alt-ve-ust-sinirlar-belirlenmistir\/","title":{"rendered":"De\u011ferli Konut Vergisi \u0130\u00e7in 2026 Y\u0131l\u0131nda Uygulanacak Alt ve \u00dcst S\u0131n\u0131rlar Belirlenmi\u015ftir"},"content":{"rendered":"\n

Sirk\u00fcler 2026 – 010


De\u011ferli Konut Vergisi \u0130\u00e7in 2026 Y\u0131l\u0131nda Uygulanacak Alt ve \u00dcst S\u0131n\u0131rlar Belirlenmi\u015ftir<\/strong>

31 Aral\u0131k 2025 tarih 33124 (5. M\u00fckerrer)  say\u0131l\u0131  Resmi Gazete \u2018de yay\u0131mlanan 88 Seri No.lu Emlak Vergisi Kanunu Genel Tebli\u011fi ile; Emlak Vergisi Kanunu\u2019nun 42. maddesi uyar\u0131nca T\u00fcrkiye s\u0131n\u0131rlar\u0131 i\u00e7inde bulunan mesken nitelikli ta\u015f\u0131nmazlar\u0131n de\u011ferli konut vergisine tabi olmas\u0131na ili\u015fkin alt s\u0131n\u0131r\u0131  17.711.000, 00TL<\/strong> olarak belirlenmi\u015ftir.

Tebli\u011fde yap\u0131lan a\u00e7\u0131klamalara g\u00f6re 42. maddede yer alan ve 2025 y\u0131l\u0131nda 15.709.000,00 TL olarak uygulanan tutar, yeniden de\u011ferleme oran\u0131n\u0131n yar\u0131s\u0131 (%25,49\/2=) %12,745 oran\u0131nda art\u0131r\u0131lmas\u0131 suretiyle 17.711.000, 00 T\u00fcrk Liras\u0131 olarak hesaplanm\u0131\u015ft\u0131r.

Ayr\u0131ca 2026 y\u0131l\u0131nda uygulanacak de\u011ferli konut vergisine tabi mesken nitelikli ta\u015f\u0131nmaz\u0131n alt ve \u00fcst s\u0131n\u0131rlar\u0131 (matrah\u0131) a\u015fa\u011f\u0131daki \u015fekilde belirlenmi\u015ftir
 <\/p>\n\n\n\n

Ta\u015f\u0131nmaz\u0131n de\u011feri<\/strong><\/td>Vergi oran\u0131<\/strong><\/td><\/tr>
17.711.000 TL ile 26.567.000 TL aras\u0131nda olanlar (bu tutar dahil) 17.711.000 TL\u2019yi a\u015fan k\u0131sm\u0131 i\u00e7in<\/td>Binde 3<\/td><\/tr>
35.425.000  TL\u2019ye kadar olanlar (bu tutar dahil) 26.567.000 TL\u2019si i\u00e7in 26.568 TL, fazlas\u0131 i\u00e7in  <\/td>Binde 6<\/td><\/tr>
35.425.000 TL\u2019den fazla olanlar 35.425.000 TL\u2019si i\u00e7in 79.716 TL, fazlas\u0131 i\u00e7in<\/td>Binde 10<\/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\/20251231M5-26.pdf<\/a>

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

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

Sirk\u00fcler 2026 – 010 De\u011ferli Konut Vergisi \u0130\u00e7in 2026 Y\u0131l\u0131nda Uygulanacak Alt ve \u00dcst S\u0131n\u0131rlar Belirlenmi\u015ftir 31 Aral\u0131k 2025 tarih 33124 (5. M\u00fckerrer)  say\u0131l\u0131  Resmi Gazete \u2018de yay\u0131mlanan 88 Seri No.lu Emlak Vergisi Kanunu Genel Tebli\u011fi ile; Emlak Vergisi Kanunu\u2019nun 42. maddesi uyar\u0131nca T\u00fcrkiye s\u0131n\u0131rlar\u0131 i\u00e7inde bulunan mesken nitelikli ta\u015f\u0131nmazlar\u0131n de\u011ferli konut vergisine tabi olmas\u0131na ili\u015fkin alt s\u0131n\u0131r\u0131 […]<\/p>\n","protected":false},"author":19,"featured_media":363,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[15],"tags":[],"location":[],"class_list":["post-362","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-sirkuler"],"acf":[],"yoast_head":"\nDe\u011ferli Konut Vergisi \u0130\u00e7in 2026 Y\u0131l\u0131nda Uygulanacak Alt ve \u00dcst S\u0131n\u0131rlar Belirlenmi\u015ftir - 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\/degerli-konut-vergisi-icin-2026-yilinda-uygulanacak-alt-ve-ust-sinirlar-belirlenmistir\/\" \/>\n<meta property=\"og:locale\" content=\"tr_TR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"De\u011ferli Konut Vergisi \u0130\u00e7in 2026 Y\u0131l\u0131nda Uygulanacak Alt ve \u00dcst S\u0131n\u0131rlar Belirlenmi\u015ftir - Moore T\u00fcrkiye\" \/>\n<meta property=\"og:description\" content=\"Sirk\u00fcler 2026 – 010 De\u011ferli Konut Vergisi \u0130\u00e7in 2026 Y\u0131l\u0131nda Uygulanacak Alt ve \u00dcst S\u0131n\u0131rlar Belirlenmi\u015ftir 31 Aral\u0131k 2025 tarih 33124 (5. M\u00fckerrer)  say\u0131l\u0131  Resmi Gazete \u2018de yay\u0131mlanan 88 Seri No.lu Emlak Vergisi Kanunu Genel Tebli\u011fi ile; Emlak Vergisi Kanunu\u2019nun 42. maddesi uyar\u0131nca T\u00fcrkiye s\u0131n\u0131rlar\u0131 i\u00e7inde bulunan mesken nitelikli ta\u015f\u0131nmazlar\u0131n de\u011ferli konut vergisine tabi olmas\u0131na ili\u015fkin alt s\u0131n\u0131r\u0131 […]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.moore.com.tr\/tr\/degerli-konut-vergisi-icin-2026-yilinda-uygulanacak-alt-ve-ust-sinirlar-belirlenmistir\/\" \/>\n<meta property=\"og:site_name\" content=\"Moore T\u00fcrkiye\" \/>\n<meta property=\"article:published_time\" content=\"2026-01-05T16:28:27+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2026-01-06T16:32:08+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/www.moore.com.tr\/wp-content\/uploads\/sites\/5\/2026\/01\/degerli-konut-vergisi-icin-2026-yilinda-uygulanacak-alt-ve-ust-sinirlar-belirlenmistir.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"733\" \/>\n\t<meta property=\"og:image:height\" content=\"383\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\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=\"2 dakika\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/www.moore.com.tr\\\/degerli-konut-vergisi-icin-2026-yilinda-uygulanacak-alt-ve-ust-sinirlar-belirlenmistir\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.moore.com.tr\\\/degerli-konut-vergisi-icin-2026-yilinda-uygulanacak-alt-ve-ust-sinirlar-belirlenmistir\\\/\"},\"author\":{\"name\":\"Moore T\u00fcrkiye\",\"@id\":\"https:\\\/\\\/www.moore.com.tr\\\/#\\\/schema\\\/person\\\/b325e7b674231881f8bcfc8b6aa9ca2f\"},\"headline\":\"De\u011ferli Konut Vergisi \u0130\u00e7in 2026 Y\u0131l\u0131nda Uygulanacak Alt ve \u00dcst S\u0131n\u0131rlar Belirlenmi\u015ftir\",\"datePublished\":\"2026-01-05T16:28:27+00:00\",\"dateModified\":\"2026-01-06T16:32:08+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/www.moore.com.tr\\\/degerli-konut-vergisi-icin-2026-yilinda-uygulanacak-alt-ve-ust-sinirlar-belirlenmistir\\\/\"},\"wordCount\":255,\"image\":{\"@id\":\"https:\\\/\\\/www.moore.com.tr\\\/degerli-konut-vergisi-icin-2026-yilinda-uygulanacak-alt-ve-ust-sinirlar-belirlenmistir\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/www.moore.com.tr\\\/wp-content\\\/uploads\\\/sites\\\/5\\\/2026\\\/01\\\/degerli-konut-vergisi-icin-2026-yilinda-uygulanacak-alt-ve-ust-sinirlar-belirlenmistir.jpg\",\"articleSection\":[\"Sirk\u00fcler\"],\"inLanguage\":\"tr\"},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/www.moore.com.tr\\\/degerli-konut-vergisi-icin-2026-yilinda-uygulanacak-alt-ve-ust-sinirlar-belirlenmistir\\\/\",\"url\":\"https:\\\/\\\/www.moore.com.tr\\\/degerli-konut-vergisi-icin-2026-yilinda-uygulanacak-alt-ve-ust-sinirlar-belirlenmistir\\\/\",\"name\":\"De\u011ferli Konut Vergisi \u0130\u00e7in 2026 Y\u0131l\u0131nda Uygulanacak Alt ve \u00dcst S\u0131n\u0131rlar Belirlenmi\u015ftir - 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