{"id":10061,"date":"2025-04-25T14:35:40","date_gmt":"2025-04-25T11:35:40","guid":{"rendered":"https:\/\/mukellef.co\/blog\/?p=10061"},"modified":"2025-04-25T14:36:21","modified_gmt":"2025-04-25T11:36:21","slug":"serbest-meslek-kazanc-defteri-nedir","status":"publish","type":"post","link":"https:\/\/mukellef.co\/blog\/serbest-meslek-kazanc-defteri-nedir\/","title":{"rendered":"Serbest Meslek Kazan\u00e7 Defteri Nedir? Nas\u0131l Tutulur?"},"content":{"rendered":"\n<p>Finansal kay\u0131tlar\u0131n d\u00fczenli tutulmas\u0131, vergi beyannamesi s\u00fcre\u00e7lerinde hata yapmamak ve y\u00fck\u00fcml\u00fcl\u00fckleri eksiksiz yerine getirmek i\u00e7in kritik bir gerekliliktir. Serbest meslek erbaplar\u0131 i\u00e7in gelir beyan\u0131nda bulunmak, vergi y\u00fck\u00fcml\u00fcl\u00fcklerini yerine getirmek ve mali s\u00fcre\u00e7leri y\u00f6netmek zaman zaman karma\u015f\u0131k bir h\u00e2l alabilir. Bu a\u015famada serbest meslek kazan\u00e7 defteri, gelirlerin ve giderlerin sistematik olarak kaydedilmesini sa\u011flayarak mali takibi kolayla\u015ft\u0131r\u0131r. Serbest meslek kazan\u00e7 defterinin ne oldu\u011funu, kimlerin bu defteri tutmas\u0131 gerekti\u011fini ve nas\u0131l d\u00fczenlenece\u011fini i\u00e7eri\u011fimizden \u00f6\u011frenebilirsiniz.<\/p>\n\n\n\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_82_2 counter-hierarchy ez-toc-counter ez-toc-white ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title ez-toc-toggle\" style=\"cursor:pointer\">\u0130\u00e7indekiler<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"\u0130\u00e7indekiler Tablosunu A\u00e7\/Kapat\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1 eztoc-toggle-hide-by-default' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/mukellef.co\/blog\/serbest-meslek-kazanc-defteri-nedir\/#Serbest_Meslek_Kazanc_Defteri_Nedir\" >Serbest Meslek Kazan\u00e7 Defteri Nedir?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/mukellef.co\/blog\/serbest-meslek-kazanc-defteri-nedir\/#Serbest_Meslek_Kazanc_Defterini_Kimler_Tutar\" >Serbest Meslek Kazan\u00e7 Defterini Kimler Tutar?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/mukellef.co\/blog\/serbest-meslek-kazanc-defteri-nedir\/#Serbest_Meslek_Kazanc_Defteri_Nasil_Tutulur\" >Serbest Meslek Kazan\u00e7 Defteri Nas\u0131l Tutulur?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/mukellef.co\/blog\/serbest-meslek-kazanc-defteri-nedir\/#Serbest_Meslek_Kazanc_Defteri_Ornegi\" >Serbest Meslek Kazan\u00e7 Defteri \u00d6rne\u011fi<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/mukellef.co\/blog\/serbest-meslek-kazanc-defteri-nedir\/#Mukellefle_Muhasebe_ve_Vergi_Sureclerinizi_Kolaylastirin\" >M\u00fckellef&#8217;le Muhasebe ve Vergi S\u00fcre\u00e7lerinizi Kolayla\u015ft\u0131r\u0131n!<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/mukellef.co\/blog\/serbest-meslek-kazanc-defteri-nedir\/#Sikca_Sorulan_Sorular\" >S\u0131k\u00e7a Sorulan Sorular<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/mukellef.co\/blog\/serbest-meslek-kazanc-defteri-nedir\/#Serbest_Meslek_Kazanc_Defteri_Ucreti_Nedir\" >Serbest Meslek Kazan\u00e7 Defteri \u00dccreti Nedir?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/mukellef.co\/blog\/serbest-meslek-kazanc-defteri-nedir\/#Serbest_Meslek_Kazanc_Defteri_Bilgisayarda_Tutulur_mu\" >Serbest Meslek Kazan\u00e7 Defteri Bilgisayarda Tutulur mu?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/mukellef.co\/blog\/serbest-meslek-kazanc-defteri-nedir\/#Serbest_Meslek_Kazanc_Defteri_Tasdik_Edilir_mi\" >Serbest Meslek Kazan\u00e7 Defteri Tasdik Edilir mi?<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Serbest_Meslek_Kazanc_Defteri_Nedir\"><\/span>Serbest Meslek Kazan\u00e7 Defteri Nedir?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Serbest meslek kazan\u00e7 defteri, serbest meslek erbab\u0131 olarak tan\u0131mlanan ki\u015filerin gelirlerini ve giderlerini kaydetmek i\u00e7in tutmas\u0131 gereken <a href=\"https:\/\/mukellef.co\/blog\/muhasebe-defter-turleri\/\">muhasebe defteridir<\/a>. Defterdeki kay\u0131tlar sayesinde bir hesap d\u00f6neminin i\u00e7inde serbest meslek faaliyeti kar\u015f\u0131l\u0131\u011f\u0131nda elde edilen gelirlerden bu faaliyet kapsam\u0131nda yap\u0131lan giderler \u00e7\u0131kar\u0131larak serbest meslek kazanc\u0131 tespit edilir.<\/p>\n\n\n\n<p>Gelirler yaln\u0131zca tahsil edilen paraya s\u0131n\u0131rl\u0131 de\u011fildir. Ayni olarak al\u0131nan de\u011ferler ve parayla ifade edilebilen di\u011fer menfaatler de kazanca d\u00e2hil edilir. \u00d6rne\u011fin bir avukat m\u00fcvekkilinden \u00fccret olarak bir mal veya hizmet ald\u0131\u011f\u0131nda buna kar\u015f\u0131l\u0131k gelen piyasa de\u011feri kazan\u00e7 olarak kabul edilir. Gelirlerin toplam\u0131ndan mesleki faaliyet i\u00e7in yap\u0131lan harcamalar, kira, ofis malzemeleri, ula\u015f\u0131m giderleri gibi masraflar d\u00fc\u015f\u00fcld\u00fc\u011f\u00fcndeyse serbest meslek kazanc\u0131 ortaya \u00e7\u0131kar.<\/p>\n\n\n\n<p>Y\u0131l sonunda y\u0131ll\u0131k <a href=\"https:\/\/mukellef.co\/blog\/gelir-vergisi-nedir-nasil-hesaplanir\/\">gelir vergisi beyannamesi<\/a> haz\u0131rlan\u0131rken serbest meslek kazan\u00e7 defterindeki kay\u0131tlar esas al\u0131n\u0131r. Serbest meslek kazanc\u0131na ili\u015fkin gelir vergisi beyannameleri kay\u0131tl\u0131 olunan vergi dairesine Dijital Vergi Dairesi\/Defter-Beyan Sistemi \u00fczerinden elektronik ortamda g\u00f6nderilir.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Serbest_Meslek_Kazanc_Defterini_Kimler_Tutar\"><\/span>Serbest Meslek Kazan\u00e7 Defterini Kimler Tutar?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Vergi Usul Kanunu&#8217;na g\u00f6re serbest meslek erbaplar\u0131 serbest meslek kazan\u00e7 defteri tutmakla y\u00fck\u00fcml\u00fcd\u00fcr. Serbest meslek erbab\u0131; serbest meslek faaliyetini kendi ad\u0131na ve hesab\u0131na, mutat meslek h\u00e2linde yani ge\u00e7imini sa\u011flamak i\u00e7in s\u00fcrekli ve d\u00fczenli yapan ki\u015fidir. Serbest meslek faaliyeti sermayeden ziyade \u015fahsi mesaiye, mesleki bilgiye ve uzmanl\u0131\u011fa dayanan, ticari niteli\u011fi olmayan i\u015flerin i\u015fverene ba\u011fl\u0131 olmaks\u0131z\u0131n yap\u0131lmas\u0131n\u0131 i\u00e7erir.<\/p>\n\n\n\n<p>Serbest meslek erbab\u0131 olarak kabul edilen ve serbest meslek kazan\u00e7 defteri tutmas\u0131 gereken ki\u015filer \u015funlard\u0131r:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Avukat,<\/li>\n\n\n\n<li>Doktor,<\/li>\n\n\n\n<li>Di\u015f hekimi,<\/li>\n\n\n\n<li>Veteriner hekim,<\/li>\n\n\n\n<li>Mimar,<\/li>\n\n\n\n<li>M\u00fchendis,<\/li>\n\n\n\n<li>M\u00fc\u015favir,<\/li>\n\n\n\n<li>Serbest muhasebeci,<\/li>\n\n\n\n<li>Serbest muhasebeci mali m\u00fc\u015favir,<\/li>\n\n\n\n<li>Yeminli mali m\u00fc\u015favir,<\/li>\n\n\n\n<li>Dan\u0131\u015fman,<\/li>\n\n\n\n<li>Ressam,<\/li>\n\n\n\n<li>Yazar,<\/li>\n\n\n\n<li>Bestek\u00e2r,<\/li>\n\n\n\n<li>Kimyager,<\/li>\n\n\n\n<li>Noter,<\/li>\n\n\n\n<li>\u00d6\u011fretmen,<\/li>\n\n\n\n<li>Artist,<\/li>\n\n\n\n<li>Menajer,<\/li>\n\n\n\n<li>Senarist,<\/li>\n\n\n\n<li>Y\u00f6netmen,<\/li>\n\n\n\n<li>Ebe,<\/li>\n\n\n\n<li>S\u00fcnnet\u00e7i,<\/li>\n\n\n\n<li>Arzuh\u00e2lci,<\/li>\n\n\n\n<li>Rehber,<\/li>\n\n\n\n<li>Sa\u011fl\u0131k memuru.<\/li>\n<\/ul>\n\n\n\n<p>Serbest meslek erbab\u0131 kapsam\u0131na giren ki\u015filer yaln\u0131zca belirli meslek gruplar\u0131yla s\u0131n\u0131rl\u0131 de\u011fildir. \u015eu i\u015fleri yapanlar da serbest meslek erbab\u0131 olarak kabul edilir:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>G\u00fcmr\u00fck komisyoncular\u0131, borsa ajan ve acenteleri, noterlik g\u00f6revini ifayla m\u00fckellef olanlar.<\/li>\n\n\n\n<li>Do\u011frudan serbest meslek erbab\u0131 say\u0131lmayan ancak serbest meslek sahiplerini bir araya getirerek te\u015fkilat kuran, onlara sermaye sa\u011flayan ya da serbest meslek kazanc\u0131ndan pay alan ki\u015filer.<\/li>\n\n\n\n<li>Dava vekilleri, m\u00fc\u015favirler, kurumlar ve t\u00fcccarlarla serbest meslek erbab\u0131n\u0131n ticari ve mesleki i\u015flerini takip edenler ve konser veren m\u00fczik sanat\u00e7\u0131lar\u0131.<\/li>\n\n\n\n<li>Serbest meslek faaliyetinde bulunan kolektif ve adi \u015firket ortaklar\u0131yla adi komandit \u015firketlerde komandite ortaklar.<\/li>\n\n\n\n<li>5510 say\u0131l\u0131 Kanun kapsam\u0131nda sigortal\u0131 say\u0131lan hekimler ve t\u0131pta uzmanl\u0131k mevzuat\u0131na g\u00f6re uzman olan ki\u015filer.<\/li>\n<\/ul>\n\n\n\n<figure class=\"wp-block-image size-large\"><img decoding=\"async\" width=\"1024\" height=\"683\" src=\"https:\/\/mukellef.co\/blog\/wp-content\/uploads\/2025\/04\/serbest-meslek-kazanc-defteri-nasil-kurulur-1024x683.jpg\" alt=\"serbest meslek kazan\u00e7 defteri nas\u0131l tutulur\" class=\"wp-image-10076\" title=\"\" srcset=\"https:\/\/mukellef.co\/blog\/wp-content\/uploads\/2025\/04\/serbest-meslek-kazanc-defteri-nasil-kurulur-1024x683.jpg 1024w, https:\/\/mukellef.co\/blog\/wp-content\/uploads\/2025\/04\/serbest-meslek-kazanc-defteri-nasil-kurulur-300x200.jpg 300w, https:\/\/mukellef.co\/blog\/wp-content\/uploads\/2025\/04\/serbest-meslek-kazanc-defteri-nasil-kurulur-768x512.jpg 768w, https:\/\/mukellef.co\/blog\/wp-content\/uploads\/2025\/04\/serbest-meslek-kazanc-defteri-nasil-kurulur-1536x1024.jpg 1536w, https:\/\/mukellef.co\/blog\/wp-content\/uploads\/2025\/04\/serbest-meslek-kazanc-defteri-nasil-kurulur.jpg 1920w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Serbest_Meslek_Kazanc_Defteri_Nasil_Tutulur\"><\/span>Serbest Meslek Kazan\u00e7 Defteri Nas\u0131l Tutulur?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>17 Aral\u0131k 2017 tarihli ve 30273 say\u0131l\u0131 Resm\u00ee Gazete\u2019de yay\u0131mlanan 486 s\u0131ra No\u2019lu Vergi Usul Kanunu Genel Tebli\u011fi ile serbest meslek erbaplar\u0131n\u0131n (noterler ve noterlik g\u00f6revini ifa edenler hari\u00e7) kay\u0131tlar\u0131n\u0131 1 Ocak 2018 tarihinden itibaren elektronik ortamda tutmas\u0131 zorunlu h\u00e2le getirilmi\u015ftir. Bu kapsamda serbest meslek erbaplar\u0131 defter olu\u015fturmak ve saklamak, vergi beyannamesi, bildirim ve dilek\u00e7e vermek gibi t\u00fcm i\u015flemler i\u00e7in Defter-Beyan Sistemi&#8217;ni kullanmak zorundad\u0131r.&nbsp;<\/p>\n\n\n\n<p>Elektronik ortamda belge d\u00fczenlenebilmesi amac\u0131yla geli\u015ftirilen Defter-Beyan Sistemi&#8217;ni kullanma mecburiyeti 2025 y\u0131l\u0131nda da ge\u00e7erlidir. Takvim y\u0131l\u0131 i\u00e7inde m\u00fckellefiyet kayd\u0131 yapt\u0131ran ve bu sistemi kullanmas\u0131 gereken m\u00fckellefler, kendileri veya yetkilendirdikleri ki\u015filer arac\u0131l\u0131\u011f\u0131yla ba\u015fvuru yapmal\u0131d\u0131r. \u0130\u015fe ba\u015flama bildiriminin verildi\u011fi tarihten itibaren yedi i\u015f g\u00fcn\u00fc i\u00e7inde, mesai saati bitimine kadar gelir vergisiyle ba\u011fl\u0131 olunan vergi dairesine ba\u015fvurulabilir. Ayn\u0131 s\u00fcre i\u00e7inde ba\u015fvuru defterbeyan.gov.tr adresinden de ba\u015fvuru yap\u0131labilir.<\/p>\n\n\n\n<p>Serbest meslek kazan\u00e7 defteri tutulurken \u015fu ad\u0131mlar izlenir:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Defter-Beyan sistemini daha \u00f6nce kullanmayan m\u00fckellefler \u00f6ncelikle www.defterbeyan.gov.tr adresi \u00fczerinden veya gelir vergisi y\u00f6n\u00fcnden ba\u011fl\u0131 olduklar\u0131 vergi dairesi arac\u0131l\u0131\u011f\u0131yla ba\u015fvuru yapmal\u0131d\u0131r.&nbsp;<\/li>\n\n\n\n<li>Sisteme giri\u015fte kullan\u0131lacak \u015fifre bilgisi m\u00fckellef veya noterden yetkilendirdi\u011fi ki\u015fi taraf\u0131ndan gelir vergisi y\u00f6n\u00fcnden ba\u011fl\u0131 olunan vergi dairesine yap\u0131lacak ba\u015fvuruyla al\u0131nabilir.<\/li>\n\n\n\n<li>Sisteme giri\u015f yap\u0131ld\u0131ktan sonra sol men\u00fcdeki \u201cSistem Y\u00f6netimi&#8221; ba\u015fl\u0131\u011f\u0131n\u0131n alt\u0131ndaki \u201cDefter \u0130\u015flemleri\u201d men\u00fcs\u00fcne girilir. \u0130\u015flem yap\u0131lmak istenen d\u00f6nem se\u00e7ilir ve &#8220;Serbest Meslek Kazan\u00e7 Defteri&#8221;ne, ard\u0131ndan da &#8220;\u0130\u015flem Yap&#8221;a t\u0131klan\u0131r. Bu a\u015famada \u201cVarsay\u0131lan Olarak Ayarla\u201d se\u00e7imi yap\u0131l\u0131rsa de\u011fi\u015fiklik yap\u0131l\u0131ncaya kadar sisteme her giri\u015fte se\u00e7ilen d\u00f6nem ve defter \u00fczerinde i\u015flem yap\u0131l\u0131r.<\/li>\n\n\n\n<li>\u201cMuhasebe Bilgileri\u201d ba\u015fl\u0131\u011f\u0131n\u0131n alt\u0131ndaki \u201cDefter\u201d men\u00fcs\u00fc t\u0131klanarak defter t\u00fcr\u00fc se\u00e7ilir. Hangi aral\u0131k i\u00e7in defter olu\u015fturulmak isteniyorsa ba\u015flang\u0131\u00e7 ve biti\u015f tarihlerinden se\u00e7im yap\u0131l\u0131r. \u201cG\u00f6r\u00fcnt\u00fcle\u201d butonuna bas\u0131ld\u0131\u011f\u0131nda defter g\u00f6r\u00fcnt\u00fclenebilir.<\/li>\n\n\n\n<li>Gelir ve gider kay\u0131tlar\u0131n\u0131n t\u00fcm\u00fc sistem \u00fczerinden elektronik ortamda ger\u00e7ekle\u015ftirilir. Her i\u015flem i\u00e7in tarih, belge t\u00fcr\u00fc, a\u00e7\u0131klama ve tutar gibi bilgiler girilir.<\/li>\n\n\n\n<li>Fatura, serbest meslek makbuzu gibi belgeler de elektronik ortamda d\u00fczenlenebilir.<\/li>\n\n\n\n<li>Sistemi kullanan m\u00fckellefler k\u00e2\u011f\u0131t ortam\u0131nda defter tutmayacaklar\u0131ndan defteri notere tasdik ettirme gereklili\u011fi yoktur.&nbsp;<\/li>\n<\/ul>\n\n\n\n<p>Serbest meslek kazanc\u0131 defteri tutan m\u00fckelleflerin birer ayl\u0131k d\u00f6nemlere ili\u015fkin vergisel ve ticari i\u015flemlerini sisteme kaydetmesi i\u00e7in belirlenen son tarihler \u015fu \u015fekildedir:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Kay\u0131tlar\u0131n\u0131 defter yerine ge\u00e7en belgelere dayanarak tutanlar i\u015flemin yap\u0131ld\u0131\u011f\u0131 ay\u0131 izleyen ikinci ay\u0131n 15. g\u00fcn\u00fcn\u00fcn sonuna kadar,<\/li>\n\n\n\n<li>Di\u011fer m\u00fckellefler i\u00e7inse i\u015flemin yap\u0131ld\u0131\u011f\u0131 aya ait KDV beyannamesinin verilmesi gereken son g\u00fcn\u00fcn bitimine kadar.<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Serbest_Meslek_Kazanc_Defteri_Ornegi\"><\/span>Serbest Meslek Kazan\u00e7 Defteri \u00d6rne\u011fi<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Tamamen dijital ortamda olu\u015fturulan serbest meslek kazan\u00e7 defterleri serbest meslek sahiplerinin t\u00fcm gelir-gider kayd\u0131n\u0131 i\u00e7erir. Gelirlerin ve giderlerin eksiksiz hesaplanmas\u0131 ve doldurulmas\u0131, elektronik defter kayd\u0131n\u0131n do\u011fru tutulmas\u0131n\u0131 sa\u011flar. Meslek grubunun gelir ve gider kalemlerini bilmek ve d\u00fczenli kaydetmek vergi beyannamesinin do\u011fru haz\u0131rlanmas\u0131 i\u00e7in kritiktir. Farkl\u0131 meslek gruplar\u0131n\u0131n gelir ve gider \u00f6rnekleri hakk\u0131nda fikir sahibi olmak bu s\u00fcre\u00e7te size yol g\u00f6sterebilir.<\/p>\n\n\n\n<p>\u00d6rne\u011fin bir m\u00fckellefin 2024 takvim y\u0131l\u0131nda avukatl\u0131k faaliyeti sonucu elde etti\u011fi serbest meslek kazanc\u0131 \u20ba2.100.000 olsun. M\u00fckellefin iki konuttan elde etti\u011fi kira geliriyse toplam \u20ba660.000 olsun. Bu m\u00fckellef, gayrisafi konut kira geliri olan \u20ba660.000&#8217;ndan g\u00f6t\u00fcr\u00fc gider usul\u00fcnde gayrimenkul sermaye irad\u0131n\u0131n %15\u2019i olan (660.000x%15) \u20ba99.000&#8217;n\u0131 gider olarak indirip kalan \u20ba561.000&#8217;n\u0131 beyan edecektir. M\u00fckellef serbest meslek kazanc\u0131n\u0131 y\u0131ll\u0131k beyannameyle bildirecek ve toplam gelirini (\u20ba2.100.000+\u20ba561.000=\u20ba2.661.000) beyan edecektir.&nbsp;<\/p>\n\n\n\n<p>Bir di\u011fer m\u00fckellef muayenehanesi olan bir doktor olsun. Bu doktor 2024 takvim y\u0131l\u0131nda doktorluk hizmetinden toplam \u20ba2.450.000 has\u0131lat elde etmi\u015f olsun. Mesleki giderlerinin toplam\u0131ysa \u20ba845.000 olsun. Y\u0131ll\u0131k \u20ba210.000 Ba\u011f-Kur primi ve k\u00fc\u00e7\u00fck \u00e7ocuklar\u0131 i\u00e7in \u20ba120.000 sa\u011fl\u0131k sigortas\u0131 primi \u00f6deyen m\u00fckellef, bireysel emeklilik sistemi katk\u0131 pay\u0131 olarak da \u20ba70.000 \u00f6demi\u015f olsun.<\/p>\n\n\n\n<p>Sa\u011fl\u0131k sigortas\u0131 i\u00e7in \u00f6denen primin tamam\u0131, beyan edilen gelirin %15\u2019ini (1.395.000x%15=209.250) ve 2024 takvim y\u0131l\u0131 asgari \u00fccretin y\u0131ll\u0131k br\u00fct tutar\u0131n\u0131 (\u20ba240.030) a\u015fmamas\u0131 \u015fart\u0131yla indirim konusu yap\u0131labilir. Bireysel emeklilik sistemine \u00f6denen katk\u0131 paylar\u0131ysa hi\u00e7bir suretle y\u0131ll\u0131k beyannamede vergi matrah\u0131n\u0131n tespitinde indirilemez.<\/p>\n\n\n\n<p>Serbest meslek erbaplar\u0131 kazan\u00e7 temin etmemi\u015f olsa bile y\u0131ll\u0131k beyanname vermek zorundad\u0131r. B\u00f6ylece t\u00fcm giderler ve gelirler eksiksiz hesapland\u0131\u011f\u0131nda beyannamede yer alacak toplam gelirler ve indirimler do\u011fru g\u00f6sterilmi\u015f olur. Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131 taraf\u0131ndan her y\u0131l yay\u0131mlanan vergi rehberlerini incelemek hem vergiden istisna durumlar\u0131 \u00f6\u011frenmek hem y\u00fck\u00fcml\u00fcl\u00fckleri eksiksiz tamamlamak a\u00e7\u0131s\u0131ndan \u00f6nemlidir.&nbsp;<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Mukellefle_Muhasebe_ve_Vergi_Sureclerinizi_Kolaylastirin\"><\/span>M\u00fckellef&#8217;le Muhasebe ve Vergi S\u00fcre\u00e7lerinizi Kolayla\u015ft\u0131r\u0131n!<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p><a href=\"https:\/\/mukellef.co\/\" target=\"_blank\" rel=\"noreferrer noopener nofollow\">M\u00fckellef<\/a> olarak istedi\u011finiz \u00fclkede \u015firket kurman\u0131z\u0131, muhasebe ve vergi i\u015flemlerinizi kolayca y\u00f6netmenizi sa\u011flamak i\u00e7in eksiksiz ve \u00f6zenli hizmetler sunuyoruz. \u015eirket kurarken kar\u015f\u0131la\u015f\u0131labilen sorunlara ve zaman zaman karma\u015f\u0131k olabilen muhasebe s\u00fcre\u00e7lerine y\u00f6nelik pratik \u00e7\u00f6z\u00fcmler \u00fcretiyoruz. Siz de online muhasebe ve vergi beyan\u0131 gibi hizmetlerimizden yararlanarak b\u00fcrokratik i\u015flem y\u00fck\u00fcn\u00fcz\u00fc hafifletebilir, vergi y\u00fck\u00fcml\u00fcl\u00fcklerinizi aksatmadan yerine getirebilirsiniz. Uzman ekibimizin size ula\u015fmas\u0131 ve ihtiya\u00e7 duydu\u011funuz konularda bilgi vermesi i\u00e7in hemen <a href=\"https:\/\/app.mukellef.co\/register\/\" target=\"_blank\" rel=\"noreferrer noopener nofollow\">\u00fcye olun<\/a>.<\/p>\n\n\n\n\t\t<!--HubSpot Call-to-Action Code -->\n\t\t<span class=\"hs-cta-wrapper\" id=\"hs-cta-wrapper-ac2da2e8-ee26-4a10-9b21-da30e6f43bf6\">\n\t\t<span class=\"hs-cta-node hs-cta-ac2da2e8-ee26-4a10-9b21-da30e6f43bf6\" id=\"ac2da2e8-ee26-4a10-9b21-da30e6f43bf6\">\n\t\t<!--[if lte IE 8]>\n\t\t<div id=\"hs-cta-ie-element\"><\/div>\n\t\t<![endif]-->\n\t\t<a href=\"https:\/\/cta-redirect.hubspot.com\/cta\/redirect\/5318651\/ac2da2e8-ee26-4a10-9b21-da30e6f43bf6\" target=\"_blank\" rel=\"noopener\">\n\t\t<img decoding=\"async\" class=\"hs-cta-img\" id=\"hs-cta-img-ac2da2e8-ee26-4a10-9b21-da30e6f43bf6\" style=\"border-width:0px;\" src=\"https:\/\/no-cache.hubspot.com\/cta\/default\/5318651\/ac2da2e8-ee26-4a10-9b21-da30e6f43bf6.png\" alt=\"New call-to-action\" title=\"\">\n\t\t<\/a>\n\t\t<\/span>\n\t\t<script charset=\"utf-8\" src=\"\/\/js.hubspot.com\/cta\/current.js\"><\/script>\n\t\t<script>\n\t\thbspt.cta.load(5318651, 'ac2da2e8-ee26-4a10-9b21-da30e6f43bf6', {});\n\t\t<\/script>\n\t\t<\/span>\n\t\t<!-- end HubSpot Call-to-Action Code -->\n\t\t\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Sikca_Sorulan_Sorular\"><\/span>S\u0131k\u00e7a Sorulan Sorular<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n<div id=\"rank-math-faq\" class=\"rank-math-block\">\n<div class=\"rank-math-list \">\n<div id=\"faq-question-1745500543040\" class=\"rank-math-list-item\">\n<h3 class=\"rank-math-question \"><span class=\"ez-toc-section\" id=\"Serbest_Meslek_Kazanc_Defteri_Ucreti_Nedir\"><\/span>Serbest Meslek Kazan\u00e7 Defteri \u00dccreti Nedir?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<div class=\"rank-math-answer \">\n\n<p>2025 y\u0131l\u0131 serbest muhasebecilik asgari \u00fccretlerine g\u00f6re serbest meslek kazan\u00e7 defteri tutma \u00fccreti i\u015fletmenin b\u00fcy\u00fckl\u00fc\u011f\u00fcne ve defterin boyutuna g\u00f6re de\u011fi\u015fmekle birlikte ayl\u0131k yakla\u015f\u0131k \u20ba3.000 ila \u20ba20.000 aras\u0131ndad\u0131r. Defter tutma \u00fccretleri 1. grup iller aras\u0131ndaki, n\u00fcfusu 5 milyondan fazla olan illerde %35, 3 milyondan fazla olan illerde % 20, 2 milyondan fazla olan illerde %10 ve 1 milyondan fazla olan illerde %5 oran\u0131nda art\u0131r\u0131larak uygulan\u0131r.<\/p>\n\n<\/div>\n<\/div>\n<div id=\"faq-question-1745500553417\" class=\"rank-math-list-item\">\n<h3 class=\"rank-math-question \"><span class=\"ez-toc-section\" id=\"Serbest_Meslek_Kazanc_Defteri_Bilgisayarda_Tutulur_mu\"><\/span>Serbest Meslek Kazan\u00e7 Defteri Bilgisayarda Tutulur mu?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<div class=\"rank-math-answer \">\n\n<p>Serbest meslek kazan\u00e7 defteri Defter-Beyan Sistemi \u00fczerinden elektronik ortamda tutulur.<\/p>\n\n<\/div>\n<\/div>\n<div id=\"faq-question-1745500566137\" class=\"rank-math-list-item\">\n<h3 class=\"rank-math-question \"><span class=\"ez-toc-section\" id=\"Serbest_Meslek_Kazanc_Defteri_Tasdik_Edilir_mi\"><\/span>Serbest Meslek Kazan\u00e7 Defteri Tasdik Edilir mi?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<div class=\"rank-math-answer \">\n\n<p>Defter-Beyan Sisteminde tutulan serbest meslek kazan\u00e7 defterinde noter tasdiki \u015fart\u0131 aranmaz.<\/p>\n\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n\n\n<p><strong>Yararlan\u0131lan Kaynaklar<\/strong><\/p>\n\n\n\n<p><a href=\"https:\/\/gib.gov.tr\/sites\/default\/files\/fileadmin\/beyannamerehberi\/2025\/2025_serbestmeslek.pdf\" target=\"_blank\" rel=\"noreferrer noopener nofollow\">https:\/\/gib.gov.tr\/sites\/default\/files\/fileadmin\/beyannamerehberi\/2025\/2025_serbestmeslek.pdf<\/a><\/p>\n\n\n\n<p><a href=\"https:\/\/www.mevzuat.gov.tr\/mevzuatmetin\/1.4.213.pdf\" target=\"_blank\" rel=\"noreferrer noopener nofollow\">https:\/\/www.mevzuat.gov.tr\/mevzuatmetin\/1.4.213.pdf<\/a><\/p>\n\n\n\n<p><a href=\"https:\/\/www.turmob.org.tr\/ekutuphane\/Read\/f4b97004-e136-4fce-9620-1bd1760fb26d\" target=\"_blank\" rel=\"noreferrer noopener nofollow\">https:\/\/www.turmob.org.tr\/ekutuphane\/Read\/f4b97004-e136-4fce-9620-1bd1760fb26d<\/a><\/p>\n\n\n\n<p><a href=\"https:\/\/www.defterbeyan.gov.tr\/tr\/yardim\/serbest-meslek-erbabi\" target=\"_blank\" rel=\"noreferrer noopener nofollow\">https:\/\/www.defterbeyan.gov.tr\/tr\/yardim\/serbest-meslek-erbabi<\/a><\/p>\n\n\n\n<p><a href=\"https:\/\/www.defterbeyan.gov.tr\/tr\/yardim\/sistem-genel-kullanimi\" target=\"_blank\" rel=\"noreferrer noopener nofollow\">https:\/\/www.defterbeyan.gov.tr\/tr\/yardim\/sistem-genel-kullanimi<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Finansal kay\u0131tlar\u0131n d\u00fczenli tutulmas\u0131, vergi beyannamesi s\u00fcre\u00e7lerinde hata yapmamak ve y\u00fck\u00fcml\u00fcl\u00fckleri eksiksiz yerine getirmek i\u00e7in kritik bir gerekliliktir. Serbest meslek erbaplar\u0131 i\u00e7in gelir beyan\u0131nda bulunmak, vergi y\u00fck\u00fcml\u00fcl\u00fcklerini yerine getirmek ve mali s\u00fcre\u00e7leri y\u00f6netmek zaman zaman karma\u015f\u0131k bir h\u00e2l alabilir. Bu a\u015famada serbest meslek kazan\u00e7 defteri, gelirlerin ve giderlerin sistematik olarak kaydedilmesini sa\u011flayarak mali takibi kolayla\u015ft\u0131r\u0131r. &#8230;<\/p>\n","protected":false},"author":29,"featured_media":10073,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"content-type":"","inline_featured_image":false,"footnotes":""},"categories":[1804],"tags":[],"class_list":["post-10061","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-muhasebe"],"_links":{"self":[{"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/posts\/10061","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/users\/29"}],"replies":[{"embeddable":true,"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/comments?post=10061"}],"version-history":[{"count":6,"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/posts\/10061\/revisions"}],"predecessor-version":[{"id":10081,"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/posts\/10061\/revisions\/10081"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/media\/10073"}],"wp:attachment":[{"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/media?parent=10061"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/categories?post=10061"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/tags?post=10061"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}