{"id":5578,"date":"2023-03-24T13:00:00","date_gmt":"2023-03-24T10:00:00","guid":{"rendered":"https:\/\/mukellef.co\/blog\/?p=5578"},"modified":"2026-01-05T15:58:55","modified_gmt":"2026-01-05T12:58:55","slug":"gelir-vergisi-nedir-nasil-hesaplanir","status":"publish","type":"post","link":"https:\/\/mukellef.co\/blog\/gelir-vergisi-nedir-nasil-hesaplanir\/","title":{"rendered":"Gelir Vergisi Nedir? Nas\u0131l Hesaplan\u0131r?"},"content":{"rendered":"\n<p>Devlet taraf\u0131ndan belirlenen oranlara ve elde edilen kazanc\u0131n miktar\u0131na g\u00f6re farkl\u0131 tutarlarda \u00f6denen vergiler kendi i\u00e7inde t\u00fcrlere ayr\u0131l\u0131r. Bu vergi t\u00fcrlerinden biri olan gelir vergisinin ne oldu\u011funu, kimlerin gelir vergisi m\u00fckellefi oldu\u011funu ve beyannamesinin ne zaman verilmesi gerekti\u011fini \u00f6\u011frenmek i\u00e7in bu yaz\u0131y\u0131 okumaya devam edebilirsiniz.<\/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\/gelir-vergisi-nedir-nasil-hesaplanir\/#Gelir_Vergisi_Nedir\" >Gelir Vergisi 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\/gelir-vergisi-nedir-nasil-hesaplanir\/#Kimler_Gelir_Vergisi_Mukellefidir\" >Kimler Gelir Vergisi M\u00fckellefidir?<\/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\/gelir-vergisi-nedir-nasil-hesaplanir\/#2026_Gelir_Vergisi_Dilimleri\" >2026 Gelir Vergisi Dilimleri<\/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\/gelir-vergisi-nedir-nasil-hesaplanir\/#Gelir_Vergisi_Nasil_Hesaplanir\" >Gelir Vergisi Nas\u0131l Hesaplan\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\/gelir-vergisi-nedir-nasil-hesaplanir\/#Gelir_Vergisi_Nasil_Odenir\" >Gelir Vergisi Nas\u0131l \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\/gelir-vergisi-nedir-nasil-hesaplanir\/#Gelir_Vergisi_Beyannamesi_Nedir_Ne_Zaman_Verilir\" >Gelir Vergisi Beyannamesi Nedir? Ne Zaman Verilir?<\/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\/gelir-vergisi-nedir-nasil-hesaplanir\/#Mukellef_ile_Sirketinizin_Muhasebe_Islemlerini_Sorunsuzca_Halledin\" >M\u00fckellef ile \u015eirketinizin Muhasebe \u0130\u015flemlerini Sorunsuzca Halledin<\/a><\/li><\/ul><\/nav><\/div>\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Gelir_Vergisi_Nedir\"><\/span>Gelir Vergisi Nedir?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Ki\u015filere ait toplam gelirin vergilendirilmesini sa\u011flayan gelir vergisi, 1 y\u0131l i\u00e7inde elde edilen gelir oran\u0131nda al\u0131nan ve <a href=\"https:\/\/mukellef.co\/blog\/temel-vergiler-nelerdir\/\">temel vergiler<\/a> aras\u0131nda bulunan bir vergidir. Yaln\u0131zca ger\u00e7ek ki\u015filer bu vergiyi \u00f6demekle y\u00fck\u00fcml\u00fcd\u00fcr. 1 y\u0131l i\u00e7inde elde etti\u011finiz toplam gelir \u00fczerinden hesaplanan bu vergi, kazanc\u0131n\u0131z\u0131n bir b\u00f6l\u00fcm\u00fcn\u00fc devlete \u00f6demekle y\u00fck\u00fcml\u00fc oldu\u011funuz vergidir.<\/p>\n\n\n\n<p>Bir i\u015fletme sahibiyseniz, hem kendi ad\u0131n\u0131za hem de \u00e7al\u0131\u015fanlar\u0131n\u0131z\u0131n ad\u0131na bu vergiyi \u00f6demeniz gerekir. Artan oranl\u0131 <a href=\"https:\/\/mukellef.co\/blog\/temel-vergiler-nelerdir\/\">vergi sistemi<\/a> uygulanan T\u00fcrkiye&#8217;de, \u00e7e\u015fitli vergi dilimleri bulunur. Elde etti\u011finiz y\u0131ll\u0131k gelire g\u00f6re i\u00e7inde bulundu\u011funuz vergi dilimi belirlenir. Buna g\u00f6re de \u00f6demeniz gereken vergi miktar\u0131 hesaplan\u0131r.<\/p>\n\n\n\n<p>Gelir vergisine konu olan ve beyannamede bulunmas\u0131 gereken kazan\u00e7 t\u00fcrleri ise \u015fu \u015fekildedir:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Serbest meslek faaliyetleri ile elde edilen kazan\u00e7lar,<\/li>\n\n\n\n<li>As\u0131l \u00fccret, bah\u015fi\u015f, akort \u00fccret, prim ve ikramiye gibi ek \u00fccretler ile y\u00fczde y\u00f6netimi ile olu\u015fan \u00fccretler,<\/li>\n\n\n\n<li>Kira geliri gibi gayrimenkul sermaye iratlar\u0131,<\/li>\n\n\n\n<li>\u00c7ift\u00e7ilik faaliyetleri sonucu elde edilen zirai kazan\u00e7lar,<\/li>\n\n\n\n<li>Menkul sermaye kira gelirleri,<\/li>\n\n\n\n<li>Gayrimenkul sermaye irad\u0131 b\u00fcnyesinde \u00e7al\u0131\u015fanlar\u0131n, \u00f6zel in\u015faat olu\u015fumlar\u0131nda \u00e7al\u0131\u015fan i\u015f\u00e7ilerin, \u00f6zel hizmetlerde \u00e7al\u0131\u015fan \u015fof\u00f6rlerin kazan\u00e7lar\u0131.<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Kimler_Gelir_Vergisi_Mukellefidir\"><\/span>Kimler Gelir Vergisi M\u00fckellefidir?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Kimlerin gelir vergisine m\u00fckellef oldu\u011fu, <a href=\"https:\/\/www.mevzuat.gov.tr\/mevzuatmetin\/1.4.193.pdf\" target=\"_blank\" rel=\"noreferrer noopener\">Gelir Vergisi Kanunu<\/a> 4. maddede a\u00e7\u0131k\u00e7a belirtilmi\u015ftir. \u00d6ncelikle bu verginin m\u00fckellefi olmak i\u00e7in T\u00fcrkiye\u2019de en az 6 ayd\u0131r ikamet ediyor olmak gerekir. Ayr\u0131ca T\u00fcrkiye Cumhuriyeti vatanda\u015flar\u0131 ya da bir kamu kurulu\u015funda \u00e7al\u0131\u015fanlar, sebep aranmaks\u0131z\u0131n vergi m\u00fckellefi say\u0131l\u0131r.<\/p>\n\n\n\n<p>T\u00fcrkiye\u2019de ya\u015fay\u0131p gelir sahibi olan t\u00fcm insanlar ve yurt d\u0131\u015f\u0131nda ya\u015fay\u0131p T\u00fcrkiye\u2019de gelir sahibi olan ki\u015fi ve kurulu\u015flar da bu vergiyi \u00f6demekle y\u00fck\u00fcml\u00fcd\u00fcr. T\u00fcrkiye\u2019de ya\u015famay\u0131p ticari faaliyetlerini 6 aydan k\u0131sa s\u00fcredir burada ger\u00e7ekle\u015ftiren ki\u015filer ise dar m\u00fckellef grubunda yer al\u0131r. Bu ki\u015filer de T\u00fcrkiye\u2019deki kazan\u00e7lar\u0131 \u00fczerinden gelir vergisine tabi tutulur.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"2026_Gelir_Vergisi_Dilimleri\"><\/span>2026 Gelir Vergisi Dilimleri<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>\u00d6deme tutarlar\u0131 ve beyan prosed\u00fcrleri belirlenirken vergi dilimlerine bak\u0131l\u0131r. Gelir vergisi hesaplan\u0131rken kazan\u00e7lar \u00fczerinden belirlenen dilimler kullan\u0131l\u0131r. Bu dilimler, elde edilen gelire g\u00f6re \u00f6denmesi gereken y\u00fczdelik oran\u0131 ifade eder. Yani \u00f6demekle y\u00fck\u00fcml\u00fc olunan gelir vergileri, 1 y\u0131l i\u00e7inde elde edilen gelire g\u00f6re de\u011fi\u015fiklik g\u00f6sterir. 2026 y\u0131l\u0131 gelir vergisi dilimleri \u015fu \u015fekildedir:<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table><tbody><tr><td><strong>Gelir Dilimi<\/strong><\/td><td><strong>Vergi Oran\u0131<\/strong><\/td><\/tr><tr><td>190.000 TL\u2019ye kadar<\/td><td>%15<\/td><\/tr><tr><td>490.000 TL\u2019nin 190.000 TL\u2019si i\u00e7in 28.500 TL, fazlas\u0131<\/td><td>%20<\/td><\/tr><tr><td>1.000.000 TL\u2019nin 400.000 TL\u2019si i\u00e7in 70.500 TL, fazlas\u0131<\/td><td>%27<\/td><\/tr><tr><td>5.300.000 TL\u2019nin 1.000.000 TL\u2019si i\u00e7in 232.500 TL, fazlas\u0131<\/td><td>%35<\/td><\/tr><tr><td>5.300.000 TL\u2019den fazlas\u0131n\u0131n 5.300.000 TL\u2019si i\u00e7in 1.737.500 TL, fazlas\u0131<\/td><td>%40<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p>Yukar\u0131daki tablolara g\u00f6re hesaplamalar\u0131n\u0131z\u0131 yapabilir, hangi y\u00fczdelik dilim i\u00e7erisinde yer ald\u0131\u011f\u0131n\u0131za g\u00f6re vergi oran\u0131n\u0131z\u0131 tespit edebilirsiniz.<\/p>\n\n\n\n<p><strong>2026 y\u0131l\u0131nda beyan etmeniz gereken 2025 y\u0131l\u0131 gelir vergisi d\u00f6nemini rahat bir \u015fekilde ge\u00e7irmek i\u00e7in 2025 Gelir Vergisi D\u00f6nemi Rehberi&#8217;ni a\u015fa\u011f\u0131daki formu doldurarak indirebilirsiniz.<\/strong><\/p>\n\n\n<p><script charset=\"utf-8\" type=\"text\/javascript\" src=\"\/\/js.hsforms.net\/forms\/embed\/v2.js\"><\/script><br \/>\n<script>\n  hbspt.forms.create({\n    portalId: \"5318651\",\n    formId: \"5d07ed65-fc69-49fb-a109-b1484b4081eb\",\n    region: \"na1\"\n  });\n<\/script><\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Gelir_Vergisi_Nasil_Hesaplanir\"><\/span>Gelir Vergisi Nas\u0131l Hesaplan\u0131r?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Gelir vergisi hesaplamak i\u00e7in y\u0131ll\u0131k toplam geliri bilmek gerekir. Buna g\u00f6re i\u00e7inde bulunulan vergi dilimi de\u011fi\u015fiklik g\u00f6sterir. A\u015fa\u011f\u0131da \u00f6rnek bir hesaplama verilmi\u015ftir:<\/p>\n\n\n\n<p><strong>Ayl\u0131k net k\u00e2r\u0131 15.000 TL olan bir i\u015fletme sahibi olsun.<\/strong> Bu ki\u015fi bir y\u0131lda toplam <strong>180.000 TL<\/strong> k\u00e2r elde eder.<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>2026 y\u0131l\u0131 gelir vergisi tarifesine g\u00f6re, y\u0131ll\u0131k k\u00e2r <strong>190.000 TL\u2019nin alt\u0131nda<\/strong> kald\u0131\u011f\u0131 i\u00e7in bu m\u00fckellef birinci vergi dilimine girer ve <strong>%15<\/strong> oran\u0131nda vergiye tabi olur.<\/li>\n\n\n\n<li>Bu durumda \u00f6denmesi gereken toplam gelir vergisi: 180.000 x 0,15 = \u20ba27.000 olarak bulunur.<\/li>\n<\/ul>\n\n\n\n<p>Vergi dilimlerine bakt\u0131\u011f\u0131n\u0131zda, geliriniz artt\u0131k\u00e7a \u00f6demeniz gereken vergi miktar\u0131n\u0131n da art\u0131\u011f\u0131n\u0131 g\u00f6r\u00fcrs\u00fcn\u00fcz. \u00c7\u00fcnk\u00fc i\u00e7inde bulundu\u011funuz vergi diliminden al\u0131nan vergi oran\u0131 fazla olur. Y\u0131ll\u0131k gelirinizi hesaplad\u0131ktan sonra yukar\u0131da verilen \u00f6rne\u011fe bakarak form\u00fcl\u00fc uygulayabilir ya da <a href=\"https:\/\/mukellef.co\/gelir-vergisi-hesaplama\/\" target=\"_blank\" rel=\"noreferrer noopener\">gelir vergisi hesaplama arac\u0131<\/a> ile kolayca hesaplama yapabilirsiniz.<\/p>\n\n\n<div class=\"wp-block-image\">\n<figure class=\"aligncenter size-full\"><img decoding=\"async\" width=\"1000\" height=\"667\" src=\"https:\/\/mukellef.co\/blog\/wp-content\/uploads\/2024\/03\/gelir-vergisi-hesaplama.jpg\" alt=\"gelir vergisi hesaplama\" class=\"wp-image-7021\" title=\"\" srcset=\"https:\/\/mukellef.co\/blog\/wp-content\/uploads\/2024\/03\/gelir-vergisi-hesaplama.jpg 1000w, https:\/\/mukellef.co\/blog\/wp-content\/uploads\/2024\/03\/gelir-vergisi-hesaplama-300x200.jpg 300w, https:\/\/mukellef.co\/blog\/wp-content\/uploads\/2024\/03\/gelir-vergisi-hesaplama-768x512.jpg 768w\" sizes=\"(max-width: 1000px) 100vw, 1000px\" \/><\/figure>\n<\/div>\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Gelir_Vergisi_Nasil_Odenir\"><\/span>Gelir Vergisi Nas\u0131l \u00d6denir?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Gelir vergisi \u00f6demelerinizi vergi dairelerine yapabilirsiniz. \u0130kamet etti\u011finiz il veya il\u00e7edeki vergi dairesine giderek gelir verginizi \u00f6deyebilirsiniz. Bunun i\u00e7in yaln\u0131zca kimli\u011finizi ibraz etmeniz yeterlidir. Ayr\u0131ca <a href=\"https:\/\/ivd.gib.gov.tr\/\" target=\"_blank\" rel=\"noreferrer noopener\">\u0130nteraktif Vergi Dairesi<\/a> \u00fczerinden de \u00f6deme yapmak m\u00fcmk\u00fcnd\u00fcr. E-devlete giri\u015f yapt\u0131ktan sonra \u00f6demekle y\u00fck\u00fcml\u00fc oldu\u011funuz gelir vergisini se\u00e7erek online olarak i\u015flemi kolay bir \u015fekilde ger\u00e7ekle\u015ftirebilirsiniz.<\/p>\n\n\n\n<p><a href=\"https:\/\/www.gib.gov.tr\/\" target=\"_blank\" rel=\"noreferrer noopener\">Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131<\/a>\u2019n\u0131n yetkilendirdi\u011fi bankalardan da vergi \u00f6demek m\u00fcmk\u00fcnd\u00fcr. Kamu ve \u00f6zel banka stat\u00fcs\u00fcnde olan pek \u00e7ok banka bu konuda yetkiye sahiptir. Bu bankalar\u0131n ATM\u2019lerinden, internet ya da mobil bankac\u0131l\u0131k uygulamalar\u0131ndan kolayl\u0131kla gelir vergisi \u00f6deyebilirsiniz. B\u00f6ylece dakikalar i\u00e7ine evden \u00e7\u0131kmadan ve zaman kaybetmeden vergi \u00f6deme i\u015flemini tamamlayabilirsiniz.<\/p>\n\n\n\n<p>Gelir vergisi i\u00e7in y\u0131ll\u0131k \u00f6demeler belli bir planda yap\u0131l\u0131r. E\u011fer isterseniz toplam borcunuzu taksitli olarak da \u00f6deyebilirsiniz. Ancak her taksit i\u00e7in belirtilen son \u00f6deme tarihini mutlaka dikkate almal\u0131s\u0131n\u0131z. 2024 y\u0131l\u0131ndaki d\u00fczenlemeye g\u00f6re bu verginin 2 taksit \u015feklinde \u00f6denmesine karar verilmi\u015ftir. Ayr\u0131ca son \u00f6deme tarihine kadar taksitsiz olarak da \u00f6deme yapabilirsiniz.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Gelir_Vergisi_Beyannamesi_Nedir_Ne_Zaman_Verilir\"><\/span>Gelir Vergisi Beyannamesi Nedir? Ne Zaman Verilir?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Gelir sahibinin 1 y\u0131l i\u00e7inde elde etti\u011fi t\u00fcm gelirleri kapsayan belgeye gelir vergisi beyannamesi ad\u0131 verilir. Ayr\u0131ca bu belgede ne kadar vergi \u00f6demeniz gerekti\u011fi de yazar. Kazanc\u0131n\u0131z\u0131n detaylar\u0131, vergi dilimleri ve vergi miktar\u0131 gibi bilgilere g\u00f6re d\u00fczenleyece\u011finiz gelir vergisi beyannamesini Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131\u2019na beyan etmeniz gerekir. &#8220;Gelir vergisi ne zaman \u00f6deniyor?&#8221; sorusuna gelirsek, bu beyannameyi vermek i\u00e7in belirlenen zaman ise her y\u0131l Mart ve Temmuz ay\u0131n\u0131n son g\u00fcn\u00fcne kadard\u0131r. <\/p>\n\n\n\n<p>Gelir vergisi beyannamesini internet \u00fczerinden e-Beyanname \u015feklinde de teslim edebilirsiniz. E\u011fer bu beyannameyi vermezseniz ya da ge\u00e7 verirseniz, baz\u0131 yapt\u0131r\u0131mlarla kar\u015f\u0131la\u015fabilirsiniz. Gelir vergisi beyannamesi vermekle y\u00fck\u00fcml\u00fc olanlar \u015fu \u015fekilde s\u0131ralanabilir:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u0130kametgah\u0131 T\u00fcrkiye s\u0131n\u0131rlar\u0131 i\u00e7inde bulunan kazan\u00e7 sahipleri,<\/li>\n\n\n\n<li>\u0130kametgah\u0131 T\u00fcrkiye\u2019de olmayan ama T\u00fcrkiye\u2019de ticari faaliyet yap\u0131p bundan kazan\u00e7 elde edenler,<\/li>\n\n\n\n<li>1 y\u0131l i\u00e7inde T\u00fcrkiye\u2019de 6 aydan daha uzun s\u00fcredir bulunan ve gelir elde edenler.<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Mukellef_ile_Sirketinizin_Muhasebe_Islemlerini_Sorunsuzca_Halledin\"><\/span>M\u00fckellef ile \u015eirketinizin Muhasebe \u0130\u015flemlerini Sorunsuzca Halledin<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>M\u00fckellef; sundu\u011fu online hizmetler arac\u0131l\u0131\u011f\u0131yla kolayca \u015firket kurman\u0131z\u0131, vergilerle ilgili t\u00fcm geli\u015fmelerden an\u0131nda haberdar olman\u0131z\u0131 ve \u00f6n muhasebe s\u00fcre\u00e7lerini y\u00f6netirken t\u00fcm i\u015flemlerinizi tek bir platformdan eksiksiz \u015fekilde tamamlaman\u0131z\u0131 sa\u011flayacak \u00e7\u00f6z\u00fcmler sunar. Vergi y\u00fck\u00fcml\u00fcl\u00fcklerini anlad\u0131\u011f\u0131n\u0131zdan ve kar\u015f\u0131la\u015fabilece\u011finiz cezalar\u0131 \u00f6nleyerek vergilerinizi do\u011fru bir \u015fekilde beyan edip \u00f6dedi\u011finizden emin olmak i\u00e7in <a href=\"https:\/\/mukellef.co\/tr\/\" target=\"_blank\" rel=\"noreferrer noopener\">M\u00fckellef<\/a> ile \u015firketinizi kurarak sundu\u011fumuz hizmetlerden faydalanabilirsiniz.<\/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","protected":false},"excerpt":{"rendered":"<p>Devlet taraf\u0131ndan belirlenen oranlara ve elde edilen kazanc\u0131n miktar\u0131na g\u00f6re farkl\u0131 tutarlarda \u00f6denen vergiler kendi i\u00e7inde t\u00fcrlere ayr\u0131l\u0131r. Bu vergi t\u00fcrlerinden biri olan gelir vergisinin ne oldu\u011funu, kimlerin gelir vergisi m\u00fckellefi oldu\u011funu ve beyannamesinin ne zaman verilmesi gerekti\u011fini \u00f6\u011frenmek i\u00e7in bu yaz\u0131y\u0131 okumaya devam edebilirsiniz. Gelir Vergisi Nedir? Ki\u015filere ait toplam gelirin vergilendirilmesini sa\u011flayan gelir &#8230;<\/p>\n","protected":false},"author":22,"featured_media":7113,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"content-type":"","inline_featured_image":false,"footnotes":""},"categories":[30],"tags":[],"class_list":["post-5578","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\/5578","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\/22"}],"replies":[{"embeddable":true,"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/comments?post=5578"}],"version-history":[{"count":9,"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/posts\/5578\/revisions"}],"predecessor-version":[{"id":11729,"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/posts\/5578\/revisions\/11729"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/media\/7113"}],"wp:attachment":[{"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/media?parent=5578"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/categories?post=5578"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/tags?post=5578"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}