{"id":1048,"date":"2021-02-12T11:32:00","date_gmt":"2021-02-12T08:32:00","guid":{"rendered":"http:\/\/mukellef.co\/blog\/?p=1048"},"modified":"2022-09-13T17:56:49","modified_gmt":"2022-09-13T14:56:49","slug":"agi-hesaplama","status":"publish","type":"post","link":"https:\/\/mukellef.co\/blog\/agi-hesaplama\/","title":{"rendered":"2021 AG\u0130 Hesaplama"},"content":{"rendered":"<p>Asgari ge\u00e7im indirimi, toplumun b\u00fcy\u00fck bir k\u0131sm\u0131n\u0131 olu\u015fturan asgari \u00fccretli \u00e7al\u0131\u015fanlar\u0131 ilgilendirmektedir. Asgari ge\u00e7im indirimi nedir? Kimler Asgari Ge\u00e7im \u0130ndirimi kapsam\u0131nda ek \u00fccret al\u0131r? Asgari ge\u00e7im indirimi nas\u0131l hesaplan\u0131r? B\u00fct\u00fcn bu sorular\u0131n cevab\u0131n\u0131 AG\u0130 hesaplama ba\u015fl\u0131kl\u0131 yaz\u0131m\u0131zda inceledik.<\/p>\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\/agi-hesaplama\/#Asgari_Gecim_Indirimi_AGI_Nedir\" >Asgari Ge\u00e7im \u0130ndirimi (AG\u0130) Nedir?\u00a0<\/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\/agi-hesaplama\/#AGI_Hesaplama_Nasil_Yapilir\" >AG\u0130 Hesaplama Nas\u0131l Yap\u0131l\u0131r?<\/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\/agi-hesaplama\/#2021_Yili_Asgari_Gecim_Indirimi_Tablosu\" >2021 Y\u0131l\u0131 Asgari Ge\u00e7im \u0130ndirimi Tablosu<\/a><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Asgari_Gecim_Indirimi_AGI_Nedir\"><\/span><b>Asgari Ge\u00e7im \u0130ndirimi (AG\u0130) Nedir?\u00a0<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><b>AG\u0130 <\/b><span style=\"font-weight: 400;\">asgari ge\u00e7im indirimi<\/span><span style=\"font-weight: 400;\"> demektir. \u00c7al\u0131\u015fan\u0131n kendisi ile birlikte bakmakla sorumlu oldu\u011fu bireyler \u00f6rne\u011fin ailesi i\u00e7in verilen indirimdi<\/span><span style=\"font-weight: 400;\">r. \u00c7al\u0131\u015fan\u0131n medeni durumu ve sahip oldu\u011fu \u00e7ocuk say\u0131s\u0131na g\u00f6re AG\u0130 tutar\u0131nda de\u011fi\u015fiklik ger\u00e7ekle\u015fir. 16 ya\u015f\u0131ndan itibaren sigortal\u0131 \u00e7al\u0131\u015fan ki\u015filerin asgari ge\u00e7imini sa\u011flayacak k\u0131sm\u0131n hesaplan\u0131p, toplam gelirden \u00e7\u0131kar\u0131lmas\u0131 ile vergiden muaf b\u0131rak\u0131lmas\u0131d\u0131r. <\/span><b>AG\u0130 <\/b><span style=\"font-weight: 400;\">i\u015fveren taraf\u0131ndan verilmez. B\u00fct\u00fcn <\/span><b>AG\u0130 <\/b><span style=\"font-weight: 400;\">\u00f6denekleri devlet taraf\u0131ndan yap\u0131l\u0131r. Fakat i\u015fverenin vergisinden d\u00fc\u015f\u00fcr\u00fcl\u00fcr. AG\u0130 hesaplama i\u00e7inde bulunulan y\u0131l\u0131n asgari \u00fccret miktar\u0131na g\u00f6re yap\u0131l\u0131r.<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"AGI_Hesaplama_Nasil_Yapilir\"><\/span><b>AG\u0130 Hesaplama Nas\u0131l Yap\u0131l\u0131r?<\/b><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p class=\"non-card\" data-card-id=\"140964dc-3d87-45bb-0693-56cec148660d\" data-card-type=\"Text\">AG\u0130 hesaplamas\u0131nda i\u00e7inde bulunulan senenin ilk 6 ayl\u0131k asgari \u00fccret miktar\u0131n\u0131n 12 ayl\u0131k toplam\u0131n\u0131n Asgari \u0130ndirim Oran\u0131 ile \u00e7arp\u0131m\u0131 yap\u0131l\u0131r. \u00c7arp\u0131m\u0131n sonucunda ortaya \u00e7\u0131kan Asgari Ge\u00e7im \u0130ndirimine esas tutar minimum Gelir Vergisi Oran\u0131 ile (%15)\u00e7arp\u0131l\u0131r ve ard\u0131ndan 12&#8217;ye b\u00f6l\u00fcn\u00fcr ve ayl\u0131k Asgari Ge\u00e7im \u0130ndirimi tutar\u0131 ortaya \u00e7\u0131kar.<\/p>\n<p class=\"non-card\" data-card-id=\"140964dc-3d87-45bb-0693-56cec148660d\" data-card-type=\"Text\">Oran hesaplan\u0131rken \u00e7al\u0131\u015fan\u0131n medeni durumu g\u00f6z \u00f6n\u00fcne al\u0131n\u0131r. Y\u0131ll\u0131k asgari \u00fccret toplam\u0131n\u0131n, i\u015f\u00e7inin kendisi i\u00e7in %50&#8217;si, \u00e7al\u0131\u015fmayan e\u015fi i\u00e7in %10&#8217;u, bakmakla y\u00fck\u00fcml\u00fc oldu\u011fu 2 \u00e7ocu\u011fun her biri i\u00e7in %7,5&#8217;u, 3. \u00e7ocuk i\u00e7in %10&#8217;u ve sonraki \u00e7ocuklar\u0131n her biri i\u00e7in ise %5&#8217;i esas al\u0131n\u0131r.<\/p>\n<p class=\"non-card\" data-card-id=\"140964dc-3d87-45bb-0693-56cec148660d\" data-card-type=\"Text\">Bu oranlar\u0131n toplam\u0131 %85&#8217;i ge\u00e7emez. \u00d6rne\u011fin e\u015fi \u00e7al\u0131\u015fmayan ve 3 \u00e7ocu\u011fu olan bir i\u015f\u00e7inin asgari ge\u00e7im indirimi oran\u0131 %50 + %10 + %7,5 + %7,5 + %10 = %85 olacakt\u0131r. Y\u0131ll\u0131k asgari \u00fccret toplam\u0131 bu oran ile \u00e7arp\u0131l\u0131r ve sonu\u00e7 12&#8217;ye b\u00f6l\u00fcnerek ayl\u0131k asgari ge\u00e7im indirimi hesaplan\u0131r.<\/p>\n<p class=\"non-card\" data-card-id=\"140964dc-3d87-45bb-0693-56cec148660d\" data-card-type=\"Text\">\u0130ndirimin uygulamas\u0131nda &#8220;\u00e7ocuk&#8221; tabiri, m\u00fckellefle birlikte oturan veya m\u00fckellef taraf\u0131ndan bak\u0131lan (nafaka verilenler, evlat edinilenler ile ana veya babas\u0131n\u0131 kaybetmi\u015f torunlardan m\u00fckellefle birlikte oturanlar d\u00e2hil) 18 ya\u015f\u0131n\u0131 veya tahsilde olup 25 ya\u015f\u0131n\u0131 doldurmam\u0131\u015f \u00e7ocuklar\u0131, &#8220;e\u015f&#8221; tabiri ise, aralar\u0131nda yasal evlilik ba\u011f\u0131 bulunan ki\u015fileri ifade eder.<\/p>\n<h2 data-card-id=\"140964dc-3d87-45bb-0693-56cec148660d\" data-card-type=\"Text\"><span class=\"ez-toc-section\" id=\"2021_Yili_Asgari_Gecim_Indirimi_Tablosu\"><\/span>2021 Y\u0131l\u0131 Asgari Ge\u00e7im \u0130ndirimi Tablosu<span class=\"ez-toc-section-end\"><\/span><\/h2>\n<div class=\"ads dev-detail-ad-template\" data-ad-id=\"5199b409-6790-4c07-8e11-012bcb16965d\">\n<div class=\"band\">\n<ul>\n<li><strong>Bekar\u00a0<\/strong>268,31TL<\/li>\n<li><strong>Evli e\u015fi \u00e7al\u0131\u015fmayan<\/strong> 321,98 TL<\/li>\n<li><strong>Evli e\u015fi \u00e7al\u0131\u015fmayan 1 \u00e7ocuklu<\/strong> 362,22 TL<\/li>\n<li><strong>Evli e\u015fi \u00e7al\u0131\u015fmayan 2 \u00e7ocuklu<\/strong> 402,47 TL<\/li>\n<li><strong>Evli e\u015fi \u00e7al\u0131\u015fmayan 3 \u00e7ocuklu<\/strong> 456,13 TL<\/li>\n<li><strong>Evli e\u015fi \u00e7al\u0131\u015fmayan 4 \u00e7ocuklu<\/strong> 456,13 TL<\/li>\n<li><strong>Evli e\u015fi \u00e7al\u0131\u015fmayan 5 \u00e7ocuklu<\/strong> 456,13 TL<\/li>\n<li><strong>Evli e\u015fi \u00e7al\u0131\u015fan<\/strong> 268,31 TL<\/li>\n<li><strong>Evli e\u015fi \u00e7al\u0131\u015fan 1 \u00e7ocuklu<\/strong> 308,55 TL<\/li>\n<li><strong>Evli e\u015fi \u00e7al\u0131\u015fan 2 \u00e7ocuklu<\/strong> 348,80 TL<\/li>\n<li><strong>Evli e\u015fi \u00e7al\u0131\u015fan 3 \u00e7ocuklu<\/strong> 402,47 TL<\/li>\n<li><strong>Evli e\u015fi \u00e7al\u0131\u015fan 4 \u00e7ocuklu<\/strong> 429,30 TL<\/li>\n<li><strong>Evli e\u015fi \u00e7al\u0131\u015fan 5 \u00e7ocuklu<\/strong>\u00a0456,12 TL<\/li>\n<\/ul>\n<\/div>\n<p><a href=\"https:\/\/mukellef.co\/blog\">Blog Anasayfa<\/a> \u00fczerinden di\u011fer yaz\u0131lar\u0131m\u0131z\u0131 inceleyebilirsiniz. Asgari ge\u00e7im indirimi ve AG\u0130 hesaplama ile alakal\u0131 hala sorular\u0131n\u0131z m\u0131 var? <a href=\"https:\/\/mukellef.co\">Web sitemiz<\/a>de canl\u0131 destekten\u00a0 veya telefon \u00fczerinden arama sa\u011flayarak bize ula\u015fabilirsiniz.<\/p>\n<\/div>\n\n\n\t\t<!--HubSpot Call-to-Action Code -->\n\t\t<span class=\"hs-cta-wrapper\" id=\"hs-cta-wrapper-b66fc90d-3b02-45da-9951-e8458a98254b\">\n\t\t<span class=\"hs-cta-node hs-cta-b66fc90d-3b02-45da-9951-e8458a98254b\" id=\"b66fc90d-3b02-45da-9951-e8458a98254b\">\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\/b66fc90d-3b02-45da-9951-e8458a98254b\" target=\"_blank\" rel=\"noopener\">\n\t\t<img decoding=\"async\" class=\"hs-cta-img\" id=\"hs-cta-img-b66fc90d-3b02-45da-9951-e8458a98254b\" style=\"border-width:0px;\" src=\"https:\/\/no-cache.hubspot.com\/cta\/default\/5318651\/b66fc90d-3b02-45da-9951-e8458a98254b.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, 'b66fc90d-3b02-45da-9951-e8458a98254b', {});\n\t\t<\/script>\n\t\t<\/span>\n\t\t<!-- end HubSpot Call-to-Action Code -->\n\t\t\n","protected":false},"excerpt":{"rendered":"<p>Asgari ge\u00e7im indirimi, toplumun b\u00fcy\u00fck bir k\u0131sm\u0131n\u0131 olu\u015fturan asgari \u00fccretli \u00e7al\u0131\u015fanlar\u0131 ilgilendirmektedir. Asgari ge\u00e7im indirimi nedir? Kimler Asgari Ge\u00e7im \u0130ndirimi kapsam\u0131nda ek \u00fccret al\u0131r? Asgari ge\u00e7im indirimi nas\u0131l hesaplan\u0131r? B\u00fct\u00fcn bu sorular\u0131n cevab\u0131n\u0131 AG\u0130 hesaplama ba\u015fl\u0131kl\u0131 yaz\u0131m\u0131zda inceledik. Asgari Ge\u00e7im \u0130ndirimi (AG\u0130) Nedir?\u00a0 AG\u0130 asgari ge\u00e7im indirimi demektir. \u00c7al\u0131\u015fan\u0131n kendisi ile birlikte bakmakla sorumlu oldu\u011fu &#8230;<\/p>\n","protected":false},"author":3,"featured_media":4792,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"content-type":"","inline_featured_image":false,"footnotes":""},"categories":[30],"tags":[],"class_list":["post-1048","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-vergisel-konular"],"_links":{"self":[{"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/posts\/1048","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\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/comments?post=1048"}],"version-history":[{"count":0,"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/posts\/1048\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/media\/4792"}],"wp:attachment":[{"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/media?parent=1048"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/categories?post=1048"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/tags?post=1048"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}