{"id":1217,"date":"2024-01-16T15:41:28","date_gmt":"2024-01-16T12:41:28","guid":{"rendered":"http:\/\/mukellef.co\/blog\/?p=1217"},"modified":"2026-01-06T12:08:19","modified_gmt":"2026-01-06T09:08:19","slug":"stopaj-nedir-kira-stopaji-nasil-hesaplanir","status":"publish","type":"post","link":"https:\/\/mukellef.co\/blog\/stopaj-nedir-kira-stopaji-nasil-hesaplanir\/","title":{"rendered":"Stopaj Nedir? Nas\u0131l Hesaplan\u0131r?"},"content":{"rendered":"\n<p>\u0130\u015f tan\u0131m\u0131na veya elde edilen gelire g\u00f6re de\u011fi\u015fiklik g\u00f6steren vergi y\u00fck\u00fcml\u00fcl\u00fcklerinin tespit edilebilmesi i\u00e7in gelirlerin beyan edilmesi gerekir. Bu kapsamda vergi y\u00fck\u00fcml\u00fcl\u00fcklerinden biri de stopajd\u0131r. Stopaj vergisi, gelir sahibine ula\u015fmadan do\u011frudan gelir kayna\u011f\u0131ndan kesilen vergi t\u00fcr\u00fc olarak adland\u0131r\u0131l\u0131r. Gelire g\u00f6re stopaj tutarlar\u0131 da farkl\u0131l\u0131k g\u00f6sterebilir. Blog yaz\u0131m\u0131z\u0131 okuyarak stopaj nedir, kim \u00f6der, neden ve nas\u0131l \u00f6denir, nas\u0131l hesaplan\u0131r gibi sorular\u0131n cevaplar\u0131n\u0131 \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\/stopaj-nedir-kira-stopaji-nasil-hesaplanir\/#Stopaj_Ne_Demektir\" >Stopaj Ne Demektir?<\/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\/stopaj-nedir-kira-stopaji-nasil-hesaplanir\/#Stopaj_Vergisi_Nedir\" >Stopaj Vergisi Nedir?<\/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\/stopaj-nedir-kira-stopaji-nasil-hesaplanir\/#Stopaji_Kim_Oder\" >Stopaj\u0131 Kim \u00d6der?<\/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\/stopaj-nedir-kira-stopaji-nasil-hesaplanir\/#Stopaj_Kesintisi_Nedir_Hangi_Durumlarda_Yapilir\" >Stopaj Kesintisi Nedir? Hangi Durumlarda Yap\u0131l\u0131r?<\/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\/stopaj-nedir-kira-stopaji-nasil-hesaplanir\/#Stopaj_Neden_Odenir\" >Stopaj Neden \u00d6denir?<\/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\/stopaj-nedir-kira-stopaji-nasil-hesaplanir\/#Stopaj_Nasil_Odenir\" >Stopaj Nas\u0131l \u00d6denir?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/mukellef.co\/blog\/stopaj-nedir-kira-stopaji-nasil-hesaplanir\/#Stopaj_Ne_Zaman_Odenir\" >Stopaj Ne Zaman \u00d6denir?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/mukellef.co\/blog\/stopaj-nedir-kira-stopaji-nasil-hesaplanir\/#Stopaj_Destegi_Nedir\" >Stopaj Deste\u011fi Nedir?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/mukellef.co\/blog\/stopaj-nedir-kira-stopaji-nasil-hesaplanir\/#Kira_Stopaji_Nedir\" >Kira Stopaj\u0131 Nedir?<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/mukellef.co\/blog\/stopaj-nedir-kira-stopaji-nasil-hesaplanir\/#Kira_Stopaj_Orani_2026\" >Kira Stopaj Oran\u0131 2026<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/mukellef.co\/blog\/stopaj-nedir-kira-stopaji-nasil-hesaplanir\/#Stopaj_Hesaplama_Nasil_Yapilir\" >Stopaj Hesaplama Nas\u0131l Yap\u0131l\u0131r?<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/mukellef.co\/blog\/stopaj-nedir-kira-stopaji-nasil-hesaplanir\/#Mukellef_ile_Sirket_Kurun_ve_Sanal_Ofis_Hizmeti_Alin\" >M\u00fckellef ile \u015eirket Kurun ve Sanal Ofis Hizmeti Al\u0131n<\/a><\/li><\/ul><\/nav><\/div>\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Stopaj_Ne_Demektir\"><\/span><strong>Stopaj Ne Demektir?<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Stopaj;&nbsp;gelir vergisi veya kurumlar vergisine tabi olan bir ki\u015fi ya da kurumun \u00f6demesi gereken verginin, kazan\u0131lan tutardan kesilerek pe\u015fin olarak vergi dairesine yat\u0131r\u0131lmas\u0131 anlam\u0131na gelmektedir. Uygulanmakta olan vergi sisteminde <a href=\"https:\/\/mukellef.co\/blog\/gelir-vergisi-nedir-nasil-hesaplanir\/\">gelir vergisi<\/a> ve <a href=\"https:\/\/mukellef.co\/blog\/kurumlar-vergisi-nedir-nasil-hesaplanir\/\">kurumlar vergisi<\/a> i\u00e7in vergi m\u00fckellefi belirli d\u00f6nemler i\u00e7in haz\u0131rlad\u0131\u011f\u0131 beyannameye esas olarak gelirine g\u00f6re vergi \u00f6demektedir. <a href=\"https:\/\/www.mevzuat.gov.tr\/mevzuatmetin\/1.4.193.pdf\" target=\"_blank\" rel=\"noopener\">Gelir Vergisi Kanunu <\/a>uyar\u0131nca belirlenmi\u015f baz\u0131 durumlarda ise geliri elde eden ki\u015fi veya kurum bu beyannamelere ihtiya\u00e7 duymamakta \u00e7\u00fcnk\u00fc ilgili \u00f6deme yap\u0131ld\u0131\u011f\u0131 anda vergi kesintisi yap\u0131lmaktad\u0131r. \u00d6zetle \u00f6deme an\u0131nda yap\u0131lan bu kesintiye stopaj denmektedir.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Stopaj_Vergisi_Nedir\"><\/span>Stopaj Vergisi Nedir?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Stopaj vergisi, gelire endeksli olan vergi miktar\u0131n\u0131n vergi dairesine gitmeden do\u011frudan ilgi tutardan kesilmesidir. \u00d6rne\u011fin, bir i\u015fveren taraf\u0131ndan yap\u0131lan maa\u015f \u00f6demesi esnas\u0131nda \u00e7al\u0131\u015fan \u00fccretini almadan stopaj ad\u0131 alt\u0131nda vergi kesintisi yap\u0131labilir. Bunun nedeni, \u00e7al\u0131\u015fan\u0131n ald\u0131\u011f\u0131 \u00fccretten gelir vergisi \u00f6deme y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fcd\u00fcr. Haliyle s\u00fcreci h\u0131zland\u0131rmak ad\u0131na \u00e7al\u0131\u015fan\u0131n \u00f6demesi gereken vergi, i\u015fveren eliyle stopaj ad\u0131 alt\u0131nda do\u011frudan kesilir. Bunun sonucunda ise s\u00fcre\u00e7 h\u0131zlan\u0131r ve \u00e7al\u0131\u015fan vergi \u00f6demekle u\u011fra\u015fmaz.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Stopaji_Kim_Oder\"><\/span>Stopaj\u0131 Kim \u00d6der?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Kimin stopaj \u00f6demesi gerekti\u011fi, ilgili kanunlar \u00e7er\u00e7evesinde belirlenmi\u015ftir. Bu kapsamda belirli m\u00fclk sahipleri, i\u015fverenler ve bankalar \u00fczerinden yat\u0131r\u0131m yapm\u0131\u015f ki\u015filerden stopaj tahsil edilir. Stopaj \u00f6deyenler \u015fu \u015fekilde s\u0131ralanabilir:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u0130\u015f yeri kirac\u0131lar\u0131<\/li>\n\n\n\n<li>\u0130\u015fverenler&nbsp;<\/li>\n\n\n\n<li>Mevduat faizine para yat\u0131ranlar&nbsp;<\/li>\n\n\n\n<li>Serbest meslek sahipleri<\/li>\n\n\n\n<li><a href=\"https:\/\/mukellef.co\/blog\/gider-pusulasi-nedir-nasil-kesilir\/\">Gider pusulas\u0131<\/a> sahibi olanlar<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Stopaj_Kesintisi_Nedir_Hangi_Durumlarda_Yapilir\"><\/span>Stopaj Kesintisi Nedir? Hangi Durumlarda Yap\u0131l\u0131r?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Stopaj kesintisi esas\u0131nda stopajdan farkl\u0131 bir tan\u0131m de\u011fildir. Ancak, her durumda stopaj kesintisi yap\u0131lmaz. \u00d6rne\u011fin, mevduat hesab\u0131na para yat\u0131r\u0131lmas\u0131ndan belirli bir s\u00fcre sonra ayr\u0131ca vergi \u00f6demekle u\u011fra\u015f\u0131lmamas\u0131 i\u00e7in yat\u0131r\u0131lan tutardan do\u011frudan stopaj kesintisi yap\u0131l\u0131r. \u0130\u015f yeri kirac\u0131s\u0131 ise kiras\u0131n\u0131 yat\u0131rmadan \u00f6nce br\u00fct kiras\u0131 \u00fczerinden stopaj kesintisi yapar. Kirac\u0131lar i\u00e7in stopaj \u00f6demesi, m\u00fclk sahibi veya temsilcilerle olan anla\u015fmaya ba\u011fl\u0131 olarak ger\u00e7ekle\u015ftirilir. S\u00f6zle\u015fme a\u015famas\u0131nda kira bedeli, net kira tutar\u0131na yans\u0131t\u0131l\u0131rsa kiralayan ki\u015finin ek bir stopaj \u00f6demekle u\u011fra\u015fmas\u0131na gerek kalmaz.<\/p>\n\n\n\n<div class=\"wp-block-cover is-light\"><img decoding=\"async\" width=\"1000\" height=\"563\" class=\"wp-block-cover__image-background wp-image-6752\" alt=\"Stopaj nedir? Stopaj vergisi nedir? Stopaj\u0131 kim \u00f6der? Stopaj kesintisi nedir? Stopaj neden \u00f6denir?\" src=\"https:\/\/mukellef.co\/blog\/wp-content\/uploads\/2024\/01\/stopaj-nedir-nasil-hesaplanir-stopaj-vergisi-kim-oder-stopaj-kesintisi-stopaj-hesaplama.jpg\" data-object-fit=\"cover\" title=\"\" srcset=\"https:\/\/mukellef.co\/blog\/wp-content\/uploads\/2024\/01\/stopaj-nedir-nasil-hesaplanir-stopaj-vergisi-kim-oder-stopaj-kesintisi-stopaj-hesaplama.jpg 1000w, https:\/\/mukellef.co\/blog\/wp-content\/uploads\/2024\/01\/stopaj-nedir-nasil-hesaplanir-stopaj-vergisi-kim-oder-stopaj-kesintisi-stopaj-hesaplama-300x169.jpg 300w, https:\/\/mukellef.co\/blog\/wp-content\/uploads\/2024\/01\/stopaj-nedir-nasil-hesaplanir-stopaj-vergisi-kim-oder-stopaj-kesintisi-stopaj-hesaplama-768x432.jpg 768w\" sizes=\"(max-width: 1000px) 100vw, 1000px\" \/><span aria-hidden=\"true\" class=\"wp-block-cover__background has-background-dim-0 has-background-dim\"><\/span><div class=\"wp-block-cover__inner-container is-layout-flow wp-block-cover-is-layout-flow\">\n<p class=\"has-text-align-center\" style=\"font-size:23px\"><\/p>\n<\/div><\/div>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Stopaj_Neden_Odenir\"><\/span><strong>Stopaj Neden \u00d6denir?<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<ol class=\"wp-block-list\">\n<li>Devlet i\u00e7in vergi gelirlerinin tahsilat\u0131n\u0131 h\u0131zland\u0131r\u0131r. Verginin tahsil edilmesi i\u00e7in ge\u00e7en her g\u00fcn enflasyonla beraber verginin de\u011ferini d\u00fc\u015f\u00fcrece\u011finden dolay\u0131, verginin h\u0131zl\u0131 tahsil edilmesi vergi de\u011ferindeki kayb\u0131 engellemektedir.<\/li>\n\n\n\n<li>Vergi tahsilatlar\u0131nda ortaya \u00e7\u0131kan maliyetleri en aza indirmektedir.<\/li>\n\n\n\n<li>Vergilerde kay\u0131p ve ka\u00e7ak durumunun \u00f6n\u00fcne ge\u00e7mekte ve vergi tahsil etme s\u00fcrecini daha g\u00fcvenli duruma getirmektedir.<\/li>\n\n\n\n<li>Vergiler birikmeden \u00f6nce kesilece\u011finden, net gelir kazanc\u0131 olan m\u00fckellef i\u00e7in vergi y\u00fck\u00fcn\u00fc azaltmaktad\u0131r.<\/li>\n<\/ol>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Stopaj_Nasil_Odenir\"><\/span>Stopaj Nas\u0131l \u00d6denir?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Stopaj, bir vergi t\u00fcr\u00fc oldu\u011fu i\u00e7in dolayl\u0131 ya da do\u011frudan \u00f6denebilmektedir. Esas\u0131nda aktif veya pasif herhangi bir gelir t\u00fcr\u00fcne sahip olan t\u00fcm ki\u015filer, ilgili y\u0131lda a\u00e7\u0131klanan oranlar kapsam\u0131nda stopaj \u00f6demek durumundad\u0131r. \u00d6demeler ise vergi dairesine yap\u0131lmaktad\u0131r. Bunun i\u00e7in \u015fahsen vergi dairesine \u00f6deme yap\u0131labilir.&nbsp;Stopaj \u00f6demeleri <a href=\"https:\/\/mukellef.co\/blog\/internet-vergi-dairesi-nedir-ne-icin-kullanilir\/\">\u0130nternet Vergi Dairesi<\/a> \u00fczerinden de ger\u00e7ekle\u015ftirilebilir. Ayn\u0131 \u015fekilde, \u00e7e\u015fitli bankalar\u0131n mobil uygulamalar\u0131ndan da stopaj \u00f6denebilir.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Stopaj_Ne_Zaman_Odenir\"><\/span>Stopaj Ne Zaman \u00d6denir?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Stopaj \u00f6demesi ayl\u0131k \u015fekilde yap\u0131labilece\u011fi gibi \u00fc\u00e7 ayl\u0131k veya y\u0131ll\u0131k olarak da ger\u00e7ekle\u015ftirilebilir. Ayl\u0131k \u00f6deme, ilgili ay\u0131n 26. g\u00fcn\u00fcne dek yap\u0131lmal\u0131d\u0131r. \u00dc\u00e7 ayl\u0131k \u00f6demeler ise gelirin elde edilmi\u015f oldu\u011fu \u00fc\u00e7\u00fcnc\u00fc ay\u0131n ilk 26 g\u00fcn\u00fc i\u00e7inde mutlaka ger\u00e7ekle\u015ftirilmelidir. Zaman\u0131nda yap\u0131lmayan \u00f6demeler i\u00e7in gecikme cezas\u0131 ortaya \u00e7\u0131kabilir. Ayn\u0131 zamanda belirli bir s\u00fcre boyunca \u00f6denmeyen stopaj i\u00e7in haciz i\u015flemleri yap\u0131labilir.&nbsp;<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Stopaj_Destegi_Nedir\"><\/span>Stopaj Deste\u011fi Nedir?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Stopaj deste\u011fi, i\u015f ya\u015fam\u0131nda i\u015fverenler i\u00e7in kolayl\u0131k olu\u015fturmak amac\u0131yla uygulanan bir destektir. Bu destek, Yat\u0131r\u0131m Te\u015fvik Belgesi bulunduran i\u015fletmelerin istihdama katk\u0131 sunmalar\u0131 amac\u0131yla sa\u011flan\u0131r. Stopaj deste\u011fi, ek istihdam i\u00e7in \u00f6denecek gelir vergisi \u00fczerinden sa\u011flan\u0131r ve 10 y\u0131l s\u00fcreyle uygulan\u0131r. B\u00f6ylece i\u015fverenler i\u00e7in \u00f6nemli bir destek kalemi sa\u011flan\u0131r.<\/p>\n\n\n\n<div class=\"wp-block-cover is-light\"><img decoding=\"async\" width=\"1000\" height=\"527\" class=\"wp-block-cover__image-background wp-image-6751\" alt=\"Stopaj nas\u0131l \u00f6denir? Stopaj ne zaman \u00f6denir? Stopaj deste\u011fi nedir? Kira stopaj\u0131 nedir? Kira stopaj oran\u0131 2024, stopaj hesaplama nas\u0131l yap\u0131l\u0131r?\" src=\"https:\/\/mukellef.co\/blog\/wp-content\/uploads\/2024\/01\/stopaj-neden-odenir-nasil-odenir-ne-zaman-odenir-stopaj-destegi-kira-stopaji.jpg\" data-object-fit=\"cover\" title=\"\" srcset=\"https:\/\/mukellef.co\/blog\/wp-content\/uploads\/2024\/01\/stopaj-neden-odenir-nasil-odenir-ne-zaman-odenir-stopaj-destegi-kira-stopaji.jpg 1000w, https:\/\/mukellef.co\/blog\/wp-content\/uploads\/2024\/01\/stopaj-neden-odenir-nasil-odenir-ne-zaman-odenir-stopaj-destegi-kira-stopaji-300x158.jpg 300w, https:\/\/mukellef.co\/blog\/wp-content\/uploads\/2024\/01\/stopaj-neden-odenir-nasil-odenir-ne-zaman-odenir-stopaj-destegi-kira-stopaji-768x405.jpg 768w\" sizes=\"(max-width: 1000px) 100vw, 1000px\" \/><span aria-hidden=\"true\" class=\"wp-block-cover__background has-background-dim-0 has-background-dim\"><\/span><div class=\"wp-block-cover__inner-container is-layout-flow wp-block-cover-is-layout-flow\">\n<p class=\"has-text-align-center\" style=\"font-size:23px\"><\/p>\n<\/div><\/div>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Kira_Stopaji_Nedir\"><\/span>Kira Stopaj\u0131 Nedir?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>\u0130\u015f yeri sahiplerinin kirac\u0131lar\u0131ndan ald\u0131klar\u0131 kira bedeli tutar\u0131na g\u00f6re hesaplanan vergi miktar\u0131, kira stopaj\u0131 olarak isimlendirilir. Kira stopaj\u0131 ko\u015fullar\u0131, Gelir Vergisi Kanunu kapsam\u0131nda belirlenmi\u015ftir. Buradaki en temel nokta, kira stopaj\u0131n\u0131n kirac\u0131 taraf\u0131ndan \u00f6denmesi y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fcd\u00fcr. Ba\u015fka bir deyi\u015fle gayrimenkul sahibi kira stopaj\u0131 \u00f6demez. Kira stopaj\u0131 i\u00e7in s\u00f6z konusu olan yer ise i\u015f yeri olarak ge\u00e7en yerlerdir. Yani hane olarak kullan\u0131lan yerler i\u00e7in kira stopaj\u0131 \u00f6denmez.<\/p>\n\n\n\n<p>Her \u015firketin <a href=\"https:\/\/mukellef.co\/blog\/vergi-dairesi-yoklama-surecleri\/\">vergi dairesi yoklama i\u015flemleri<\/a> s\u0131ras\u0131nda g\u00f6sterece\u011fi ve varl\u0131\u011f\u0131n\u0131 kan\u0131tlayaca\u011f\u0131 bir faaliyet adresi bulunmas\u0131 gerekmektedir. Bu adres \u00e7o\u011fu zaman \u015firkete ait olmamakta veya belirli s\u00fcreler i\u00e7in <a href=\"https:\/\/mukellef.co\/blog\/sanal-ofis-nedir-nasil-kiralanir\/\">sanal ofis<\/a> olarak kiralanmaktad\u0131r. \u0130\u015f yeri adresi i\u00e7in kirac\u0131 taraf, kira s\u00f6zle\u015fmesindeki miktar\u0131n stopaj uygulanacak oran\u0131n\u0131 kira bedelinden ayr\u0131 \u015fekilde ev sahibine de\u011fil vergi dairesine yat\u0131rmal\u0131d\u0131r.<\/p>\n\n\n\n\t\t<!--HubSpot Call-to-Action Code -->\n\t\t<span class=\"hs-cta-wrapper\" id=\"hs-cta-wrapper-40180597-e9f3-4987-af73-b18c4d6dc989\">\n\t\t<span class=\"hs-cta-node hs-cta-40180597-e9f3-4987-af73-b18c4d6dc989\" id=\"40180597-e9f3-4987-af73-b18c4d6dc989\">\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\/40180597-e9f3-4987-af73-b18c4d6dc989\" target=\"_blank\" rel=\"noopener\">\n\t\t<img decoding=\"async\" class=\"hs-cta-img\" id=\"hs-cta-img-40180597-e9f3-4987-af73-b18c4d6dc989\" style=\"border-width:0px;\" src=\"https:\/\/no-cache.hubspot.com\/cta\/default\/5318651\/40180597-e9f3-4987-af73-b18c4d6dc989.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, '40180597-e9f3-4987-af73-b18c4d6dc989', {});\n\t\t<\/script>\n\t\t<\/span>\n\t\t<!-- end HubSpot Call-to-Action Code -->\n\t\t\n\n\n\n<p><\/p>\n\n\n\n<p>\u00d6rne\u011fin <a href=\"https:\/\/mukellef.co\/tr\/sahis-sirketi\/\">\u015fah\u0131s \u015firketi<\/a> kuran bir vergi m\u00fckellefinin normalde ev olarak kulland\u0131\u011f\u0131 yer, i\u015f yeri adresi olarak g\u00f6sterilmi\u015f olabilir. Bu durumda tapu bilgisine bak\u0131lmaks\u0131z\u0131n normal kira tutar\u0131ndan stopaj \u00f6denmesi gerekir. Yani tapuda hane olarak ge\u00e7en bir yer \u015fah\u0131s i\u015fletmesinin yasal adresi olarak g\u00f6z\u00fck\u00fcyorsa bu durumda art\u0131k ayl\u0131k kira bedeli \u00fczerinden stopaj \u00f6deme y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fc do\u011fmaktad\u0131r.<\/p>\n\n\n\n<p>Bunun d\u0131\u015f\u0131nda kira stopaj\u0131 \u00f6demekten muaf tutulan ki\u015filer de bulunur. Bu ki\u015filer \u015fu \u015fekilde s\u0131ralanabilir:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Maa\u015f\u0131n\u0131 yurt d\u0131\u015f\u0131ndan alanlar,&nbsp;<\/li>\n\n\n\n<li>Yabanc\u0131 \u00fclkelerin el\u00e7ilik ve konsolosluklar\u0131nda g\u00f6rev yapanlar,&nbsp;<\/li>\n\n\n\n<li>Y\u0131ll\u0131k beyannamede ilgili \u00f6demeleri yapacak ki\u015filer.<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Kira_Stopaj_Orani_2026\"><\/span>Kira Stopaj Oran\u0131 2026<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>\u0130\u015f yeri kiralamalar\u0131nda kirac\u0131 (vergi m\u00fckellefi ise), m\u00fclk sahibine \u00f6deyece\u011fi kira bedeli \u00fczerinden gelir vergisi tevkifat\u0131 (stopaj) yapmak ve bunu devlete \u00f6demekle y\u00fck\u00fcml\u00fcd\u00fcr. <\/p>\n\n\n\n<p>2026 y\u0131l\u0131 i\u00e7in kira stopaj oran\u0131 br\u00fct kira bedeli \u00fczerinden <strong>%20<\/strong>&#8216;dir. Bu oran, m\u00fclk sahibinin &#8220;ger\u00e7ek ki\u015fi&#8221; (\u015fah\u0131s) olmas\u0131 durumunda ge\u00e7erlidir. E\u011fer m\u00fclk sahibi bir \u015firketse, stopaj de\u011fil <strong>KDV (%20)<\/strong> uygulan\u0131r.<\/p>\n\n\n\n<p>Piyasadaki kira kontratlar\u0131n\u0131n \u00e7o\u011fu &#8220;Net&#8221; rakam \u00fczerinden yap\u0131l\u0131r. Ancak stopaj her zaman <strong>Br\u00fct<\/strong> tutar \u00fczerinden hesaplan\u0131r. Stopaj, kiran\u0131n \u00fczerine eklenen bir maliyet de\u011fil, kiran\u0131n i\u00e7inden ayr\u0131l\u0131p devlete \u00f6denen bir par\u00e7ad\u0131r.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Stopaj_Hesaplama_Nasil_Yapilir\"><\/span>Stopaj Hesaplama Nas\u0131l Yap\u0131l\u0131r?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>Kira stopaj hesaplama yapmak i\u00e7in kira s\u00f6zle\u015fmesinde belirtilmi\u015f olan br\u00fct kira tutar\u0131 temel al\u0131n\u0131r. Yani, kira s\u00f6zle\u015fmesinde belirlenmi\u015f olan tutar\u0131n alt\u0131nda veya \u00fcst\u00fcnde bir tutar hesaplamada kullan\u0131lamaz. Baz\u0131 ki\u015filer kira s\u00f6zle\u015fmesine asl\u0131ndan d\u00fc\u015f\u00fck tutar yazarak stopaj hesaplamas\u0131 yapabilir. Fakat bunun tespiti halinde hem m\u00fclk sahibine hem de kirac\u0131ya cezai yapt\u0131r\u0131m oldu\u011fu unutulmamal\u0131d\u0131r.&nbsp;<\/p>\n\n\n\n<p>Stopaj hesaplama i\u00e7in temel nokta; br\u00fct tutar\u0131n %20\u2019sinin al\u0131nmas\u0131d\u0131r. E\u011fer s\u00f6zle\u015fmede br\u00fct kira bedeli yoksa bu durumda net kira tutar\u0131n\u0131n 1,25 ile \u00e7arp\u0131lmas\u0131 veya 0,80\u2019e b\u00f6l\u00fcnmesiyle kira bedeli hesaplamas\u0131 yap\u0131labilmektedir.<\/p>\n\n\n\n<p>\u00d6rne\u011fin 10.000 TL br\u00fct kira bedeline sahip olan bir i\u015f yeri i\u00e7in %20 yani 2000 TL stopaj \u00f6denir. 8000 TL ise m\u00fclk sahibine kira bedeli olarak \u00f6denir.<\/p>\n\n\n\n<p>Burada unutulmamas\u0131 gereken en \u00f6nemli nokta ise i\u015f yeri kiralan\u0131rken yap\u0131lan s\u00f6zle\u015fmede br\u00fct veya net tutar\u0131n belirtilmesidir. \u00d6rne\u011fin m\u00fclk sahibi kirac\u0131 ile 10.000 TL \u00fczerinden anla\u015fma sa\u011flam\u0131\u015fsa bu tutar genellikle net tutar\u0131 ifade eder. Bu durumda stopaj i\u00e7in \u00f6denmesi gereken tutar, kirac\u0131ya ayr\u0131 masraf \u00e7\u0131karabilir. Baz\u0131 m\u00fclk sahipleri veya temsilcileri, stopaj \u00f6demelerinde sorun olu\u015fmamas\u0131 i\u00e7in do\u011frudan stopaj oran\u0131n\u0131 alacaklar\u0131 kira bedeline dahil eder. B\u00f6ylece kirac\u0131, ayr\u0131ca \u00f6deme yapmas\u0131na gerek kalmadan do\u011frudan stopaj vergisi \u00f6der.<a href=\"https:\/\/mukellef.co\/kira-stopaji-hesaplama\/\"> Kira stopaj\u0131 hesaplama arac\u0131<\/a> ile hem br\u00fct hem net kira t\u00fcr\u00fcne g\u00f6re hesaplaman\u0131z\u0131 saniyeler i\u00e7inde yapabilirsiniz.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Mukellef_ile_Sirket_Kurun_ve_Sanal_Ofis_Hizmeti_Alin\"><\/span><strong>M\u00fckellef ile \u015eirket Kurun ve Sanal Ofis Hizmeti Al\u0131n<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Stopaj i\u015flemleriyle u\u011fra\u015fmadan resmi \u015firket adresi g\u00f6stermek ve sanal ofis hizmeti alarak h\u0131zl\u0131ca \u015firket kurmak istiyorsan\u0131z M\u00fckellef\u2019ten destek alabilirsiniz. M\u00fckellef sanal ofis ve \u015firket kurma hizmetinin yan\u0131 s\u0131ra marka tescili ve e-Ticaret entegrasyonu da dahil olmak \u00fczere pek \u00e7ok konuda giri\u015fimcilere yard\u0131mc\u0131 olur. Bunlar\u0131n yan\u0131 s\u0131ra t\u00fcm finansal s\u00fcre\u00e7leri kolayla\u015ft\u0131ran \u00f6n muhasebe program\u0131yla da i\u015flerinizi basitle\u015ftirir. <a href=\"https:\/\/mukellef.co\/tr\/sanal-ofis\/\">Sanal ofis<\/a> ile \u015firket kurulu\u015fu i\u00e7in hemen M\u00fckellef ile ileti\u015fime ge\u00e7ebilirsiniz.<\/p>\n\n\n\n\t\t<!--HubSpot Call-to-Action Code -->\n\t\t<span class=\"hs-cta-wrapper\" id=\"hs-cta-wrapper-40180597-e9f3-4987-af73-b18c4d6dc989\">\n\t\t<span class=\"hs-cta-node hs-cta-40180597-e9f3-4987-af73-b18c4d6dc989\" id=\"40180597-e9f3-4987-af73-b18c4d6dc989\">\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\/40180597-e9f3-4987-af73-b18c4d6dc989\" target=\"_blank\" rel=\"noopener\">\n\t\t<img decoding=\"async\" class=\"hs-cta-img\" id=\"hs-cta-img-40180597-e9f3-4987-af73-b18c4d6dc989\" style=\"border-width:0px;\" src=\"https:\/\/no-cache.hubspot.com\/cta\/default\/5318651\/40180597-e9f3-4987-af73-b18c4d6dc989.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, '40180597-e9f3-4987-af73-b18c4d6dc989', {});\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>\u0130\u015f tan\u0131m\u0131na veya elde edilen gelire g\u00f6re de\u011fi\u015fiklik g\u00f6steren vergi y\u00fck\u00fcml\u00fcl\u00fcklerinin tespit edilebilmesi i\u00e7in gelirlerin beyan edilmesi gerekir. Bu kapsamda vergi y\u00fck\u00fcml\u00fcl\u00fcklerinden biri de stopajd\u0131r. Stopaj vergisi, gelir sahibine ula\u015fmadan do\u011frudan gelir kayna\u011f\u0131ndan kesilen vergi t\u00fcr\u00fc olarak adland\u0131r\u0131l\u0131r. Gelire g\u00f6re stopaj tutarlar\u0131 da farkl\u0131l\u0131k g\u00f6sterebilir. Blog yaz\u0131m\u0131z\u0131 okuyarak stopaj nedir, kim \u00f6der, neden ve nas\u0131l &#8230;<\/p>\n","protected":false},"author":3,"featured_media":6272,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"content-type":"","inline_featured_image":false,"footnotes":""},"categories":[30],"tags":[],"class_list":["post-1217","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\/1217","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=1217"}],"version-history":[{"count":4,"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/posts\/1217\/revisions"}],"predecessor-version":[{"id":11771,"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/posts\/1217\/revisions\/11771"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/media\/6272"}],"wp:attachment":[{"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/media?parent=1217"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/categories?post=1217"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/tags?post=1217"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}