{"id":55,"date":"2025-09-08T13:24:22","date_gmt":"2025-09-08T13:24:22","guid":{"rendered":"https:\/\/vergigazetesi.com.tr\/?p=55"},"modified":"2025-09-08T13:24:23","modified_gmt":"2025-09-08T13:24:23","slug":"1-ekim-2025-tarihinden-gecerli-olmak-uzere-beyannamelere-iliskin-damga-vergileri-artirildi","status":"publish","type":"post","link":"https:\/\/vergigazetesi.com.tr\/?p=55","title":{"rendered":"1 Ekim 2025 tarihinden ge\u00e7erli olmak \u00fczere beyannamelere ili\u015fkin damga vergileri art\u0131r\u0131ld\u0131."},"content":{"rendered":"\n

6 Eyl\u00fcl 2025 tarihli Resm\u00ee Gazete\u2019de yay\u0131mlanan 10364 say\u0131l\u0131 Cumhurba\u015fkan\u0131 karar\u0131yla (1) say\u0131l\u0131 tablonun \u201cIV. Makbuzlar ve di\u011fer k\u00e2\u011f\u0131tlar\u201d ba\u015fl\u0131kl\u0131 b\u00f6l\u00fcm\u00fcn\u00fcn \u201c2. Beyannameler (Bu beyannamelerin sadece bir n\u00fcshas\u0131 vergiye t\u00e2bidir):\u201d f\u0131kras\u0131nda yer alan maktu vergi tutarlar\u0131 yeniden belirlenmi\u015ftir. Buna g\u00f6re, beyannamelere ili\u015fkin olarak 1 Ekim 2025 tarihinden itibaren uygulanacak olan damga vergisi tutarlar\u0131 <\/strong>a\u015fa\u011f\u0131da dikkatinize sunulmu\u015ftur: – Y\u0131ll\u0131k gelir vergisi beyannameleri 1.000 TL, 
– Kurumlar vergisi beyannameleri 1.350 TL, 
– KDV beyannameleri 665 TL, 
– Muhtasar beyannameler 665 TL, 
– Di\u011fer vergi beyannameleri (damga vergisi beyannameleri hari\u00e7) 665 TL 
– G\u00fcmr\u00fck idarelerine verilen beyannameler 1.350 TL 
– Belediye ve il \u00f6zel idarelerine verilen beyannameler 495 TL 
– Sosyal g\u00fcvenlik kurumlar\u0131na verilen sigorta prim bildirgeleri 495 TL 
– Muhtasar ve prim hizmet beyannameleri 790 TL, 
– 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 7 TL. Karar, 1 Ekim 2025 tarihinde y\u00fcr\u00fcrl\u00fc\u011fe girecektir.<\/em><\/p>\n\n\n\n

Damga Vergisi Kanunu\u2019nun \u201cNispet\u201d ba\u015fl\u0131kl\u0131 14. maddesinde, k\u00e2\u011f\u0131tlar\u0131n damga vergisinin Kanun\u2019a ekli (1) say\u0131l\u0131 tabloda yaz\u0131l\u0131 nispet ve miktarlarda al\u0131naca\u011f\u0131 h\u00fckm\u00fc yer almaktad\u0131r. <\/p>\n\n\n\n

Di\u011fer taraftan Kanun\u2019un m\u00fckerrer 30. maddesinde belirtilen s\u0131n\u0131rlar dahilinde Cumhurba\u015fkan\u0131n\u0131n k\u00e2\u011f\u0131tlar itibar\u0131yla farkl\u0131 nispet ve tutarlar tespit etme yetkisi de bulunmaktad\u0131r. <\/p>\n\n\n\n

6 Eyl\u00fcl 2025 tarihli Resm\u00ee Gazete\u2019de yay\u0131mlanan 10364 say\u0131l\u0131 Cumhurba\u015fkan\u0131 karar\u0131yla bu yetki kullan\u0131lm\u0131\u015f ve (1) say\u0131l\u0131 tablonun \u201cIV. Makbuzlar ve di\u011fer k\u00e2\u011f\u0131tlar\u201d ba\u015fl\u0131kl\u0131 b\u00f6l\u00fcm\u00fcn\u00fcn \u201c2. Beyannameler (Bu beyannamelerin sadece bir n\u00fcshas\u0131 vergiye t\u00e2bidir):\u201d f\u0131kras\u0131nda yer alan maktu vergi tutarlar\u0131 yeniden belirlenmi\u015ftir. <\/p>\n\n\n\n

Karar, 1 Ekim 2025 tarihinde y\u00fcr\u00fcrl\u00fc\u011fe girecektir. <\/strong><\/p>\n\n\n\n

Buna g\u00f6re, s\u00f6z konusu beyannamelere ili\u015fkin olarak 01.01.2025-30.09.2025 d\u00f6neminde uygulanan damga vergisi tutarlar\u0131 ile 01.10.2025-31.12.2025 d\u00f6neminde uygulanacak damga vergisi tutarlar\u0131<\/strong>n\u0131 g\u00f6steren tablo a\u015fa\u011f\u0131da dikkatinize sunulmu\u015ftur:<\/p>\n\n\n\n


IV. Makbuzlar ve di\u011fer ka\u011f\u0131tlar <\/strong><\/p>\n\n\n\n

 <\/td>01.01.2025-30.09.2025<\/strong><\/td>01.10.2025-31.12.2025<\/strong><\/td><\/tr>
2. Beyannameler <\/strong>(Bu beyannamelerin sadece bir n\u00fcshas\u0131 vergiye tabidir):<\/strong><\/td> <\/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>4,80 TL<\/td>7,00 TL<\/strong><\/td><\/tr>
b) Vergi beyannameleri: (6728 say\u0131l\u0131 Kanun\u2019un 28. maddesiyle eklenen parantez i\u00e7i h\u00fck\u00fcm. Y\u00fcr\u00fcrl\u00fck: 09.08.2016)<\/strong> ((f) bendi d\u00e2hil olmak \u00fczere, beyanname verme s\u00fcresi i\u00e7erisinde d\u00fczeltme amac\u0131yla verilen beyannameler hari\u00e7)<\/td> <\/td> <\/td><\/tr>
    ba) Y\u0131ll\u0131k gelir vergisi<\/strong> beyannameleri<\/td>672,40 TL<\/td>1.000,00 TL<\/strong><\/td><\/tr>
    bb) Kurumlar<\/strong> vergisi beyannameleri<\/td>898,20 TL<\/td>1.350,00 TL<\/strong><\/td><\/tr>
    bc) Katma de\u011fer<\/strong> vergisi beyannameleri<\/td>443,70 TL<\/td>665,00 TL<\/strong><\/td><\/tr>
    bd) Muhtasar beyannameler<\/td>443,70 TL<\/td>665,00 TL<\/strong><\/td><\/tr>
    be) Di\u011fer vergi<\/strong> beyannameleri (damga vergisi beyannameleri hari\u00e7)<\/td>443,70 TL<\/td>665,00 TL<\/strong><\/td><\/tr>
c) G\u00fcmr\u00fck idarelerine verilen beyannameler<\/td>898,20 TL<\/td>1.350,00 TL<\/strong><\/td><\/tr>
d) Belediye ve il \u00f6zel idarelerine verilen beyannameler<\/td>329,30 TL<\/td>495,00 TL<\/strong><\/td><\/tr>
e) Sosyal g\u00fcvenlik kurumlar\u0131na verilen sigorta prim bildirgeleri<\/td>329,30 TL<\/td>495,00 TL<\/strong><\/td><\/tr>
f) (6728 say\u0131l\u0131 Kanun\u2019un 28. maddesiyle de\u011fi\u015ftirilen bent. Y\u00fcr\u00fcrl\u00fck: 09.08.2016)<\/strong> 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<\/strong><\/td>526,00 TL<\/td>790,00 TL<\/strong><\/td><\/tr><\/tbody><\/table><\/figure>\n","protected":false},"excerpt":{"rendered":"

6 Eyl\u00fcl 2025 tarihli Resm\u00ee Gazete\u2019de yay\u0131mlanan 10364 say\u0131l\u0131 Cumhurba\u015fkan\u0131 karar\u0131yla (1) say\u0131l\u0131 tablonun \u201cIV. Makbuzlar ve di\u011fer k\u00e2\u011f\u0131tlar\u201d ba\u015fl\u0131kl\u0131 b\u00f6l\u00fcm\u00fcn\u00fcn \u201c2. Beyannameler (Bu beyannamelerin sadece bir n\u00fcshas\u0131 vergiye t\u00e2bidir):\u201d f\u0131kras\u0131nda yer alan maktu vergi tutarlar\u0131 yeniden belirlenmi\u015ftir. Buna g\u00f6re, beyannamelere ili\u015fkin olarak 1 Ekim 2025 tarihinden itibaren uygulanacak olan damga vergisi tutarlar\u0131 a\u015fa\u011f\u0131da dikkatinize sunulmu\u015ftur: – Y\u0131ll\u0131k gelir<\/p>\n","protected":false},"author":1,"featured_media":56,"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":[1],"tags":[],"class_list":["post-55","post","type-post","status-publish","format-chat","has-post-thumbnail","hentry","category-vk","post_format-post-format-chat"],"_links":{"self":[{"href":"https:\/\/vergigazetesi.com.tr\/index.php?rest_route=\/wp\/v2\/posts\/55","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=55"}],"version-history":[{"count":1,"href":"https:\/\/vergigazetesi.com.tr\/index.php?rest_route=\/wp\/v2\/posts\/55\/revisions"}],"predecessor-version":[{"id":57,"href":"https:\/\/vergigazetesi.com.tr\/index.php?rest_route=\/wp\/v2\/posts\/55\/revisions\/57"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/vergigazetesi.com.tr\/index.php?rest_route=\/wp\/v2\/media\/56"}],"wp:attachment":[{"href":"https:\/\/vergigazetesi.com.tr\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=55"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/vergigazetesi.com.tr\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=55"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/vergigazetesi.com.tr\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=55"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}