{"id":52,"date":"2025-09-08T13:21:16","date_gmt":"2025-09-08T13:21:16","guid":{"rendered":"https:\/\/vergigazetesi.com.tr\/?p=52"},"modified":"2025-09-08T13:21:16","modified_gmt":"2025-09-08T13:21:16","slug":"yat-kotra-tekne-ve-gezinti-gemilerine-otv-getirildi","status":"publish","type":"post","link":"https:\/\/vergigazetesi.com.tr\/?p=52","title":{"rendered":"Yat, kotra, tekne ve gezinti gemilerine \u00d6TV getirildi."},"content":{"rendered":"\n<p><em>6 Eyl\u00fcl 2025 tarihli Resm\u00ee Gazete\u2019de yay\u0131mlanan 10363 say\u0131l\u0131 Cumhurba\u015fkan\u0131 Karar\u0131\u2019yla, \u00d6zel T\u00fcketim Vergisi (\u00d6TV) Kanunu\u2019na ekli (II) say\u0131l\u0131 listede yer alan,&nbsp;&#8211; 18 Gros tonilatoyu ge\u00e7meyen gezinti gemileri (Denizde seyretmeye mahsus olanlar),&nbsp;<br>&#8211; Yolcu ve gezinti gemileri (Denizde seyretmeye mahsus olmayanlar),&nbsp;<br>&#8211; Yatlar, kotralar, tekneler ve gezinti gemilerinin,&nbsp;\u00f6zel t\u00fcketim vergisi oran\u0131 %8 olarak belirlenmi\u015ftir.&nbsp;Karar, yay\u0131m tarihinde (06.09.2025) y\u00fcr\u00fcrl\u00fc\u011fe girmi\u015ftir.<\/em><\/p>\n\n\n\n<p>6 Eyl\u00fcl 2025 tarihli Resm\u00ee Gazete\u2019de yay\u0131mlanan 10363 say\u0131l\u0131 Cumhurba\u015fkan\u0131 Karar\u0131\u2019yla \u00d6zel T\u00fcketim Vergisi (\u00d6TV) Kanunu\u2019na ekli (II) say\u0131l\u0131 listede yer alan yatlar, kotralar, tekneler ve gezinti gemilerine %0 oran\u0131nda \u00d6TV uygulamas\u0131na son verilmi\u015f ve bu deniz ta\u015f\u0131tlar\u0131 i\u00e7in \u00d6TV oran\u0131 %8 olarak belirlenmi\u015ftir.&nbsp;<\/p>\n\n\n\n<p>Karar kapsam\u0131nda \u00d6TV uygulanacak olan mallar ve GT\u0130P numaralar\u0131 ile \u00d6TV oranlar\u0131n\u0131 g\u00f6steren tablo a\u015fa\u011f\u0131da dikkatinize sunulmu\u015ftur:&nbsp;<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><td><strong>GT\u0130P no<\/strong><\/td><td><strong>Mal ismi<\/strong><\/td><td><strong>Vergi oran\u0131 (%)<\/strong><\/td><\/tr><tr><td><strong>8901.10.10.00.11<\/strong><\/td><td><strong>18 Gros tonilatoyu ge\u00e7meyen gezinti gemileri&nbsp;<\/strong>(Denizde seyretmeye mahsus olanlar)<\/td><td>8<\/td><\/tr><tr><td><strong>8901.10.90.00.11<\/strong><\/td><td><strong>Yolcu ve gezinti gemileri<\/strong>(Denizde seyretmeye mahsus olmayanlar)<\/td><td>8<\/td><\/tr><tr><td><strong>89.03<\/strong><\/td><td><strong>Yatlar ve di\u011fer e\u011flence ve spor ama\u00e7l\u0131 deniz ta\u015f\u0131tlar\u0131; k\u00fcrekli kay\u0131klar ve kanolar&nbsp;<\/strong>(\u015ei\u015firilebilir olanlar, birim a\u011f\u0131rl\u0131\u011f\u0131 100 kg.\u0131 ge\u00e7meyenler, k\u00fcrekli kay\u0131klar ve kanolar hari\u00e7)- Yatlar, kotralar, tekneler ve gezinti gemileri<\/td><td>8&nbsp;&nbsp;<br>8<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p><br>Karar, yay\u0131m tarihinde (06.09.2025) y\u00fcr\u00fcrl\u00fc\u011fe girmi\u015ftir.&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>6 Eyl\u00fcl 2025 tarihli Resm\u00ee Gazete\u2019de yay\u0131mlanan 10363 say\u0131l\u0131 Cumhurba\u015fkan\u0131 Karar\u0131\u2019yla, \u00d6zel T\u00fcketim Vergisi (\u00d6TV) Kanunu\u2019na ekli (II) say\u0131l\u0131 listede yer alan,&nbsp;&#8211; 18 Gros tonilatoyu ge\u00e7meyen gezinti gemileri (Denizde seyretmeye mahsus olanlar),&nbsp;&#8211; Yolcu ve gezinti gemileri (Denizde seyretmeye mahsus olmayanlar),&nbsp;&#8211; Yatlar, kotralar, tekneler ve gezinti gemilerinin,&nbsp;\u00f6zel t\u00fcketim vergisi oran\u0131 %8 olarak belirlenmi\u015ftir.&nbsp;Karar, yay\u0131m tarihinde (06.09.2025)<\/p>\n","protected":false},"author":1,"featured_media":53,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"chat","meta":{"_bbp_topic_count":0,"_bbp_reply_count":0,"_bbp_total_topic_count":0,"_bbp_total_reply_count":0,"_bbp_voice_count":0,"_bbp_anonymous_reply_count":0,"_bbp_topic_count_hidden":0,"_bbp_reply_count_hidden":0,"_bbp_forum_subforum_count":0,"two_page_speed":[],"footnotes":""},"categories":[9],"tags":[],"class_list":["post-52","post","type-post","status-publish","format-chat","has-post-thumbnail","hentry","category-diger","post_format-post-format-chat"],"_links":{"self":[{"href":"https:\/\/vergigazetesi.com.tr\/index.php?rest_route=\/wp\/v2\/posts\/52","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/vergigazetesi.com.tr\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/vergigazetesi.com.tr\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/vergigazetesi.com.tr\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/vergigazetesi.com.tr\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=52"}],"version-history":[{"count":1,"href":"https:\/\/vergigazetesi.com.tr\/index.php?rest_route=\/wp\/v2\/posts\/52\/revisions"}],"predecessor-version":[{"id":54,"href":"https:\/\/vergigazetesi.com.tr\/index.php?rest_route=\/wp\/v2\/posts\/52\/revisions\/54"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/vergigazetesi.com.tr\/index.php?rest_route=\/wp\/v2\/media\/53"}],"wp:attachment":[{"href":"https:\/\/vergigazetesi.com.tr\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=52"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/vergigazetesi.com.tr\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=52"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/vergigazetesi.com.tr\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=52"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}