{"id":8814,"date":"2024-11-25T11:17:00","date_gmt":"2024-11-25T08:17:00","guid":{"rendered":"https:\/\/mukellef.co\/blog\/?p=8814"},"modified":"2026-01-12T12:52:42","modified_gmt":"2026-01-12T09:52:42","slug":"vergi-matrahi-nedir","status":"publish","type":"post","link":"https:\/\/mukellef.co\/blog\/vergi-matrahi-nedir\/","title":{"rendered":"Vergi Matrah\u0131 Nedir? Nas\u0131l Hesaplan\u0131r?"},"content":{"rendered":"\n<p>Gelir vergisi, ki\u015filerin y\u0131ll\u0131k kazan\u00e7lar\u0131n\u0131n toplam\u0131na g\u00f6re de\u011fi\u015fkenlik g\u00f6steren bir vergi t\u00fcr\u00fcd\u00fcr. Gelir vergisinin hesaplanmas\u0131 konusunda kar\u015f\u0131m\u0131za \u00e7\u0131kan kalemlerden biri de k\u00fcm\u00fclatif vergi matrah\u0131d\u0131r. K\u00fcm\u00fclatif vergi matrah\u0131 hesaplama s\u00fcreci y\u0131ll\u0131k olarak ele al\u0131nmaktad\u0131r. K\u00fcm\u00fclatif vergi matrah\u0131 belgesi ve nereden al\u0131naca\u011f\u0131na dair bilgileri i\u00e7eri\u011fimizden inceleyebilirsiniz.<\/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\/vergi-matrahi-nedir\/#Kumulatif_Vergi_Matrahi_Nedir\" >K\u00fcm\u00fclatif Vergi Matrah\u0131 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\/vergi-matrahi-nedir\/#Kumulatif_Vergi_Matrahi_Ne_Ise_Yarar\" >K\u00fcm\u00fclatif Vergi Matrah\u0131 Ne \u0130\u015fe Yarar?<\/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\/vergi-matrahi-nedir\/#Kumulatif_Vergi_Matrahi_Neden_Istenir\" >K\u00fcm\u00fclatif Vergi Matrah\u0131 Neden \u0130stenir?<\/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\/vergi-matrahi-nedir\/#Kumulatif_Vergi_Matrahi_Nasil_Alinir\" >K\u00fcm\u00fclatif Vergi Matrah\u0131 Nas\u0131l Al\u0131n\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\/vergi-matrahi-nedir\/#Kumulatif_Vergi_Matrahi_Nasil_Hesaplanir\" >K\u00fcm\u00fclatif Vergi Matrah\u0131 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-6\" href=\"https:\/\/mukellef.co\/blog\/vergi-matrahi-nedir\/#Kumulatif_Vergi_Matrahi_Ornegi\" >K\u00fcm\u00fclatif Vergi Matrah\u0131 \u00d6rne\u011fi<\/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\/vergi-matrahi-nedir\/#Vergi_Sureclerinizde_Mukellef_Yaninizda\" >Vergi S\u00fcre\u00e7lerinizde M\u00fckellef Yan\u0131n\u0131zda!<\/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\/vergi-matrahi-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-9\" href=\"https:\/\/mukellef.co\/blog\/vergi-matrahi-nedir\/#Kumulatif_Vergi_Matrahi_Bordroda_Nerede_Yazar\" >K\u00fcm\u00fclatif Vergi Matrah\u0131 Bordroda Nerede Yazar?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/mukellef.co\/blog\/vergi-matrahi-nedir\/#Kumulatif_Vergi_Matrahi_Nasil_Ogrenilir\" >K\u00fcm\u00fclatif Vergi Matrah\u0131 Nas\u0131l \u00d6\u011frenilir?<\/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\/vergi-matrahi-nedir\/#Kumulatif_Vergi_Matrahi_E-Devlet_Uzerinden_Alinir_mi\" >K\u00fcm\u00fclatif Vergi Matrah\u0131 E-Devlet \u00dczerinden Al\u0131n\u0131r m\u0131?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/mukellef.co\/blog\/vergi-matrahi-nedir\/#Vergi_Matrah_Artirimi_Nasil_Yapilir\" >Vergi Matrah Art\u0131r\u0131m\u0131 Nas\u0131l Yap\u0131l\u0131r?<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Kumulatif_Vergi_Matrahi_Nedir\"><\/span>K\u00fcm\u00fclatif Vergi Matrah\u0131 Nedir?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>K\u00fcm\u00fclatif kelimesinin anlam\u0131 birikmi\u015f demektir, k\u00fcm\u00fclatif vergi de y\u0131l i\u00e7inde biriken vergi anlam\u0131na gelir. <a href=\"https:\/\/mukellef.co\/blog\/gelir-vergisi-nedir-nasil-hesaplanir\/\">Gelir vergisi<\/a> y\u0131ll\u0131k \u015fekilde hesaplan\u0131p \u00e7\u0131kan tutara g\u00f6re oranland\u0131\u011f\u0131 i\u00e7in y\u0131ll\u0131k gelirin k\u00fcm\u00fclatif bi\u00e7imde hesaplanmas\u0131 gerekir. K\u00fcm\u00fclatif vergi, y\u0131ll\u0131k olarak hangi \u00e7al\u0131\u015fandan toplam ne kadar vergi al\u0131nmas\u0131 gerekti\u011fini hesaplayan bir parametre olarak kabul edilebilir. Vergi matrah\u0131n\u0131n anlam\u0131, verginin hesaplanmas\u0131nda esas al\u0131nan de\u011ferdir. K\u00fcm\u00fclatif vergi matrah\u0131ysa y\u0131ll\u0131k hesaplamalar\u0131n bulundu\u011fu vergi matrah\u0131d\u0131r. Bu matraha her ay al\u0131nan gelirler eklenir ve \u00f6denen baz\u0131 kalemler \u00e7\u0131kar\u0131l\u0131r. \u0130\u015flem her ay tekrarlanarak aral\u0131k ay\u0131nda k\u00fcm\u00fclatif vergi matrah\u0131n\u0131n tamamlanmas\u0131 sa\u011flan\u0131r ve ocak ay\u0131nda a\u00e7\u0131klanan yeni vergi oranlar\u0131na g\u00f6re tekrar d\u00fczenlemeye ba\u015flan\u0131l\u0131r.&nbsp;<\/p>\n\n\n\n<p>Gelir vergisi m\u00fckellefi olmak i\u00e7in aranan \u015fartlardan baz\u0131lar\u0131; vatanda\u015f\u0131n T\u00fcrkiye\u2019de yerle\u015fmi\u015f olmas\u0131 veya i\u015fleri sebebiyle yurt d\u0131\u015f\u0131nda bulunan bir T\u00fcrk vatanda\u015f\u0131n\u0131n, merkezi T\u00fcrkiye\u2019de olan bir i\u015fletmeye sahip olmas\u0131d\u0131r. Bu durumda vatanda\u015flar\u0131n 193 say\u0131l\u0131 Gelir Vergisi Kanunu\u2019na uygun olan herhangi bir gelirleri varsa gelir vergisi m\u00fckellefi say\u0131l\u0131rlar.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Kumulatif_Vergi_Matrahi_Ne_Ise_Yarar\"><\/span>K\u00fcm\u00fclatif Vergi Matrah\u0131 Ne \u0130\u015fe Yarar?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>K\u00fcm\u00fclatif vergi matrah\u0131, i\u015fverenlerin o y\u0131l i\u00e7inde hangi \u00e7al\u0131\u015fan i\u00e7in ne kadar vergi \u00f6demesi gerekti\u011fini belirlemek ve d\u00fczenini sa\u011flamak i\u00e7in kulland\u0131\u011f\u0131 bir belgedir. K\u00fcm\u00fclatif vergi matrah\u0131nda \u00e7al\u0131\u015fanlara y\u0131l boyunca \u00f6denen bedelin ve bu bedelden \u00e7\u0131kar\u0131lmas\u0131 gereken baz\u0131 kalemlerin on iki ay boyunca kay\u0131t alt\u0131nda tutulmas\u0131yla vergi miktar\u0131 hesaplamas\u0131 yap\u0131labilir. Tutarl\u0131 ve zaman\u0131nda tutulan k\u00fcm\u00fclatif vergi matrah\u0131 sayesinde i\u015fverenler, y\u0131l sonunda \u00e7al\u0131\u015fanlar\u0131 i\u00e7in hangi oranlarda ve ne kadar vergi \u00f6deyeceklerini net bir \u015fekilde hesaplay\u0131p hareket edebilirler. K\u00fcm\u00fclatif vergi matrah\u0131, \u00f6denecek vergi tutarlar\u0131nda herhangi bir kar\u0131\u015f\u0131kl\u0131k ya\u015fanmas\u0131n\u0131n \u00f6n\u00fcne ge\u00e7ebilir.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Kumulatif_Vergi_Matrahi_Neden_Istenir\"><\/span>K\u00fcm\u00fclatif Vergi Matrah\u0131 Neden \u0130stenir?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Vergi matrah\u0131 genel olarak <a href=\"https:\/\/mukellef.co\/blog\/vergi-mukellefi-nedir\/\">vergi m\u00fckellefi<\/a> olan ki\u015filerin; hangi vergiyi hangi oranla, ne kadar \u00f6demesi gerekti\u011finin belirlenmesi i\u00e7in istenir. K\u00fcm\u00fclatif vergi matrah\u0131 belgesiyse \u00e7al\u0131\u015fan\u0131n y\u0131ll\u0131k \u00f6demelerinden \u00e7\u0131kar\u0131lacak kalemlerin hesaplanmas\u0131yla \u00e7al\u0131\u015fan\u0131n gelir vergisi oran\u0131 ve i\u015fverenin \u00f6demesi gereken vergi tutar\u0131n\u0131n belirlenmesi amac\u0131yla istenir. Vergi matrah\u0131, i\u015fletmeler taraf\u0131ndan her \u00e7al\u0131\u015fan i\u00e7in ayr\u0131 d\u00fczenlenir. Ayr\u0131ca her y\u0131l maa\u015flara ve gelir dilimlerine g\u00f6re belirlenen vergi oranlar\u0131 de\u011fi\u015fti\u011fi i\u00e7in vergi m\u00fckelleflerinin bu de\u011fi\u015fkenleri her y\u0131l g\u00fcncel olarak kontrol etmeleri gerekir. 2026 y\u0131l\u0131 i\u00e7in y\u0131ll\u0131k gelir dilimlerine g\u00f6re belirlenen gelir vergisi oranlar\u0131 \u015fu \u015fekildedir:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>190.000 TL\u2019ye kadar geliri olanlar i\u00e7in %15,<\/li>\n\n\n\n<li>490.000 TL\u2019nin 190.000 TL\u2019si i\u00e7in 28.500 TL, fazlas\u0131 geliri olanlar i\u00e7in %20,<\/li>\n\n\n\n<li>1.000.000 TL\u2019nin 400.000 TL\u2019si i\u00e7in 70.500 TL, fazlas\u0131 geliri olanlar i\u00e7in %27,<\/li>\n\n\n\n<li>5.300.000 TL\u2019nin 1.000.000 TL\u2019si i\u00e7in 232.500 TL, fazlas\u0131 geliri olanlar i\u00e7in %35,<\/li>\n\n\n\n<li>5.300.000 TL\u2019den fazlas\u0131n\u0131n 5.300.000 TL\u2019si i\u00e7in 1.737.500 TL, fazlas\u0131 geliri olanlar i\u00e7in %40 oranda vergi \u00f6denmesi gerekir.\u00a0<\/li>\n<\/ul>\n\n\n\n<figure class=\"wp-block-image size-large\"><img decoding=\"async\" width=\"1024\" height=\"585\" src=\"https:\/\/mukellef.co\/blog\/wp-content\/uploads\/2024\/11\/kumulatif-vergi-matrahi-nasil-alinir-1024x585.jpeg\" alt=\"k\u00fcm\u00fclatif vergi matrah\u0131 nas\u0131l al\u0131n\u0131r\" class=\"wp-image-8820\" title=\"\" srcset=\"https:\/\/mukellef.co\/blog\/wp-content\/uploads\/2024\/11\/kumulatif-vergi-matrahi-nasil-alinir-1024x585.jpeg 1024w, https:\/\/mukellef.co\/blog\/wp-content\/uploads\/2024\/11\/kumulatif-vergi-matrahi-nasil-alinir-300x171.jpeg 300w, https:\/\/mukellef.co\/blog\/wp-content\/uploads\/2024\/11\/kumulatif-vergi-matrahi-nasil-alinir-768x439.jpeg 768w, https:\/\/mukellef.co\/blog\/wp-content\/uploads\/2024\/11\/kumulatif-vergi-matrahi-nasil-alinir.jpeg 1344w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Kumulatif_Vergi_Matrahi_Nasil_Alinir\"><\/span>K\u00fcm\u00fclatif Vergi Matrah\u0131 Nas\u0131l Al\u0131n\u0131r?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>K\u00fcm\u00fclatif vergi matrah\u0131 \u00e7e\u015fitli zamanlarda i\u015fverenler taraf\u0131ndan istenebilmektedir. Bu nedenle \u00e7al\u0131\u015fanlar\u0131n kafas\u0131nda \u2018\u2019K\u00fcm\u00fclatif vergi matrah\u0131 nereden al\u0131n\u0131r?\u2019\u2019 sorusu belirebilmektedir. K\u00fcm\u00fclatif vergi matrah\u0131 alman\u0131n en kolay yolu e-Devlet \u00fczerinden e-Vergi levhas\u0131 sorgulamas\u0131 yapmakt\u0131r. Bunun i\u00e7in de a\u015fa\u011f\u0131daki ad\u0131mlar\u0131 uygulamak gerekir.<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u00d6ncelikle e-Devlet sistemine giri\u015f yap\u0131lmal\u0131d\u0131r.<\/li>\n\n\n\n<li>Arama \u00e7ubu\u011funda e-Vergi sorgulama yap\u0131lmal\u0131d\u0131r.<\/li>\n\n\n\n<li>\u00c7\u0131kan sonu\u00e7lardan Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131 e-Vergi sorgulama linkine gidilmelidir.&nbsp;<\/li>\n\n\n\n<li>Ki\u015fi veya kurumun vergi kimlik numaras\u0131 girilmelidir.<\/li>\n\n\n\n<li>Son olarak ba\u011fl\u0131 olunan vergi dairesi ve ili se\u00e7ilmelidir. Bu ad\u0131mlar uyguland\u0131ktan sonra kar\u015f\u0131la\u015f\u0131lan sayfada k\u00fcm\u00fclatif vergi matrah\u0131 belgesi bulunur.<\/li>\n<\/ul>\n\n\n\n<p>Bu hizmet sayesinde bir ki\u015fi veya kurumun son \u00fc\u00e7 y\u0131ldaki vergi oran\u0131n\u0131 ve miktar\u0131n\u0131 g\u00f6steren matraha ula\u015f\u0131labilir veya vergi levhalar\u0131 g\u00f6r\u00fcnt\u00fclenebilir. Ayr\u0131ca son \u00e7al\u0131\u015f\u0131lan kuruma ba\u015fvurularak k\u00fcm\u00fclatif vergi matrah\u0131 almak m\u00fcmk\u00fcnd\u00fcr. E\u011fer bir y\u0131l i\u00e7inde birden fazla i\u015f yerinde \u00e7al\u0131\u015f\u0131ld\u0131ysa k\u00fcm\u00fclatif vergi matrah\u0131 talep edilecek yer son i\u015f yeridir.&nbsp;<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Kumulatif_Vergi_Matrahi_Nasil_Hesaplanir\"><\/span>K\u00fcm\u00fclatif Vergi Matrah\u0131 Nas\u0131l Hesaplan\u0131r?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>K\u00fcm\u00fclatif vergi matrah\u0131 hesaplamak i\u00e7in gerekli g\u00f6r\u00fclen bilgilerin elimizde olmas\u0131 gerekmektedir. \u00d6ncelikle o y\u0131l i\u00e7inde \u00f6denen maa\u015flar\u0131n ve ek \u00f6deneklerin miktar\u0131 belirlenmelidir. Burada on iki ay\u0131n da \u00f6deneklerinin net bir \u015fekilde matraha kaydedilmesi \u00f6nem arz eder.<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>On iki ay boyunca \u00f6denen maa\u015flar aydan aya birbirinin \u00fczerine eklenerek toplan\u0131r. Hesaplanmas\u0131 gereken maa\u015f t\u00fcr\u00fc br\u00fct maa\u015ft\u0131r.<\/li>\n\n\n\n<li>\u00c7\u0131kan tutardan kesintiler \u00e7\u0131kar\u0131l\u0131r. Kesintiler i\u015fsizlik vergisi ve Genel Sa\u011fl\u0131k Sigortas\u0131 prim borcundan olu\u015fur. \u0130\u015fsizlik vergisi %1, Genel Sa\u011fl\u0131k Sigortas\u0131 prim borcuysa %14 olarak belirlenmi\u015ftir.&nbsp;<\/li>\n\n\n\n<li>Ula\u015f\u0131lan sonucun gelir dilimi belirlenir ve bahsi ge\u00e7en gelir dilimine uygulanacak vergi oran\u0131 bulunur.&nbsp;<\/li>\n\n\n\n<li>Ula\u015f\u0131lan vergi oran\u0131 \u00e7\u0131kan sonu\u00e7la \u00e7arp\u0131l\u0131r. Bu \u015fekilde k\u00fcm\u00fclatif vergi matrah\u0131 hesaplanabilir.&nbsp;<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Kumulatif_Vergi_Matrahi_Ornegi\"><\/span>K\u00fcm\u00fclatif Vergi Matrah\u0131 \u00d6rne\u011fi<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Ayl\u0131k 50.000 TL br\u00fct maa\u015f\u0131 olan bir \u00e7al\u0131\u015fan i\u00e7in \u00f6denmesi gereken ayl\u0131k ve y\u0131ll\u0131k k\u00fcm\u00fclatif vergi \u015fu \u015fekildedir:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u00d6ncelikle \u00f6denmesi gereken %1\u2019lik i\u015fsizlik vergisi ve %14\u2019l\u00fck Genel Sa\u011fl\u0131k Sigortas\u0131 primlerinin br\u00fct maa\u015ftan d\u00fc\u015f\u00fclmesi gerekir. 50.000*0,01+50.000*0,14=7.500 \u00e7\u0131kar\u0131lmas\u0131 gereken tutard\u0131r.\u00a0<\/li>\n\n\n\n<li>50.000-7.500=42.500 ise k\u00fcm\u00fclatif vergiye konu olan miktard\u0131r.\u00a0<\/li>\n\n\n\n<li>42.500*12=510.000 ise y\u0131ll\u0131k gelir vergisine konu olan gelir dilimidir. 510.000 TL\u2019lik bir gelir i\u00e7in \u00c7al\u0131\u015fan y\u0131l\u0131n ilk aylar\u0131nda %15 vergi \u00f6derken, k\u00fcm\u00fclatif matrah\u0131 190.000 TL&#8217;yi a\u015ft\u0131\u011f\u0131nda (yakla\u015f\u0131k 6. ayda) %20&#8217;lik dilime girer.\u00a0<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Vergi_Sureclerinizde_Mukellef_Yaninizda\"><\/span>Vergi S\u00fcre\u00e7lerinizde M\u00fckellef Yan\u0131n\u0131zda!<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>\u0130dari belgeleri haz\u0131rlama s\u00fcrecinizde <a href=\"https:\/\/mukellef.co\/\" target=\"_blank\" rel=\"noreferrer noopener\">M\u00fckellef<\/a> olarak uzman kadromuzla size destek oluyoruz. Online muhasebe hizmetimiz sayesinde vergilerinizin eksiksiz ve do\u011fru \u015fekilde hesaplanmas\u0131n\u0131 sa\u011flayarak diledi\u011finiz belgeyi kolayl\u0131kla olu\u015fturabilirsiniz. \u015eirket kurulu\u015funda, muhasebe i\u015flemlerinde ve daha bir\u00e7ok i\u015fleminizde sizinle beraber s\u00fcreci y\u00fcr\u00fct\u00fcyoruz. Avantajl\u0131 fiyatlarla ula\u015fabilece\u011finiz kolay i\u015flemler i\u00e7in gereken ad\u0131mlar\u0131 tamamlayarak \u00f6demeniz gereken vergileri M\u00fckellef \u00fczerinden istedi\u011finiz zaman kontrol edebilirsiniz.&nbsp;<\/p>\n\n\n\n\t\t<!--HubSpot Call-to-Action Code -->\n\t\t<span class=\"hs-cta-wrapper\" id=\"hs-cta-wrapper-914ee59c-f9be-41d2-9a32-ca2b1f2f0cff\">\n\t\t<span class=\"hs-cta-node hs-cta-914ee59c-f9be-41d2-9a32-ca2b1f2f0cff\" id=\"914ee59c-f9be-41d2-9a32-ca2b1f2f0cff\">\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\/914ee59c-f9be-41d2-9a32-ca2b1f2f0cff\" target=\"_blank\" rel=\"noopener\">\n\t\t<img decoding=\"async\" class=\"hs-cta-img\" id=\"hs-cta-img-914ee59c-f9be-41d2-9a32-ca2b1f2f0cff\" style=\"border-width:0px;\" src=\"https:\/\/no-cache.hubspot.com\/cta\/default\/5318651\/914ee59c-f9be-41d2-9a32-ca2b1f2f0cff.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, '914ee59c-f9be-41d2-9a32-ca2b1f2f0cff', {});\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\n<p>A\u015fa\u011f\u0131da k\u00fcm\u00fclatif vergi matrah\u0131na dair s\u0131k\u00e7a sorulan sorular\u0131 sizin i\u00e7in yan\u0131tlad\u0131k.&nbsp;<\/p>\n\n\n<div id=\"rank-math-faq\" class=\"rank-math-block\">\n<div class=\"rank-math-list \">\n<div id=\"faq-question-1732519616580\" class=\"rank-math-list-item\">\n<h3 class=\"rank-math-question \"><span class=\"ez-toc-section\" id=\"Kumulatif_Vergi_Matrahi_Bordroda_Nerede_Yazar\"><\/span>K\u00fcm\u00fclatif Vergi Matrah\u0131 Bordroda Nerede Yazar?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<div class=\"rank-math-answer \">\n\n<p>K\u00fcm\u00fclatif vergi matrah\u0131 bordroda genelde ayr\u0131 olarak belirtilmez fakat k\u00fcm\u00fclatif vergi matrah\u0131n\u0131 hesaplamak i\u00e7in gereken bilgiler bordroda verilmektedir. Her ay g\u00fcncellenerek eklenen vergiye tabii k\u0131s\u0131mlar ve \u00e7\u0131kar\u0131lmas\u0131 gereken kesintiler bordroda yaz\u0131l\u0131d\u0131r. Ayr\u0131 ayr\u0131 hesaplanarak k\u00fcm\u00fclatif vergi matrah\u0131 bordro \u00fczerinden bulunabilir.<\/p>\n\n<\/div>\n<\/div>\n<div id=\"faq-question-1732519624548\" class=\"rank-math-list-item\">\n<h3 class=\"rank-math-question \"><span class=\"ez-toc-section\" id=\"Kumulatif_Vergi_Matrahi_Nasil_Ogrenilir\"><\/span>K\u00fcm\u00fclatif Vergi Matrah\u0131 Nas\u0131l \u00d6\u011frenilir?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<div class=\"rank-math-answer \">\n\n<p>Gerekli bilgilerin sa\u011flanmas\u0131 sonucunda i\u015flemler \u00fczerinden k\u00fcm\u00fclatif vergi matrah\u0131 hesab\u0131 yap\u0131labilir. K\u00fcm\u00fclatif vergi matrah\u0131, br\u00fct \u00fccretten kesinti yap\u0131lan kalemlerin \u00e7\u0131kar\u0131lmas\u0131yla ve gelir dilimine denk gelen vergi oran\u0131yla \u00e7arp\u0131lmas\u0131yla \u00f6\u011frenilebilir.\u00a0<\/p>\n\n<\/div>\n<\/div>\n<div id=\"faq-question-1732519635353\" class=\"rank-math-list-item\">\n<h3 class=\"rank-math-question \"><span class=\"ez-toc-section\" id=\"Kumulatif_Vergi_Matrahi_E-Devlet_Uzerinden_Alinir_mi\"><\/span>K\u00fcm\u00fclatif Vergi Matrah\u0131 E-Devlet \u00dczerinden Al\u0131n\u0131r m\u0131?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<div class=\"rank-math-answer \">\n\n<p>K\u00fcm\u00fclatif vergi matrah\u0131 e-Devlet \u00fczerinden e-Vergi sorgulama hizmeti sayesinde al\u0131nabilir. Eski i\u015f yerleri taraf\u0131ndan da verilebilen belge, asgari \u00fccret k\u00fcm\u00fclatif vergi matrah\u0131 olarak da ge\u00e7ebilmektedir.<\/p>\n\n<\/div>\n<\/div>\n<div id=\"faq-question-1732519649164\" class=\"rank-math-list-item\">\n<h3 class=\"rank-math-question \"><span class=\"ez-toc-section\" id=\"Vergi_Matrah_Artirimi_Nasil_Yapilir\"><\/span>Vergi Matrah Art\u0131r\u0131m\u0131 Nas\u0131l Yap\u0131l\u0131r?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<div class=\"rank-math-answer \">\n\n<p>Vergi matrah art\u0131r\u0131m\u0131 yapmak isteyen gelir vergisi m\u00fckellefleri, bunu online olarak yapabilirken m\u00fckellef olmayan ki\u015filer bunu online olarak yapamaz. Matrah art\u0131r\u0131m\u0131na ili\u015fkin bir dilek\u00e7e yaz\u0131l\u0131r ve ba\u011fl\u0131 olan vergi dairesine bu istek bildirilir. Sonras\u0131nda ula\u015ft\u0131r\u0131lacak barkodla vergi matrah\u0131 art\u0131r\u0131m\u0131 kabul edilmi\u015f say\u0131l\u0131r.<\/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:\/\/www.resmigazete.gov.tr\/eskiler\/2021\/12\/20211225-2.htm\" target=\"_blank\" rel=\"noreferrer noopener\">https:\/\/www.resmigazete.gov.tr\/eskiler\/2021\/12\/20211225-2.htm<\/a><\/p>\n\n\n\n<p><a href=\"https:\/\/www.mevzuat.gov.tr\/mevzuatmetin\/1.4.193.pdf\" target=\"_blank\" rel=\"noreferrer noopener\">https:\/\/www.mevzuat.gov.tr\/mevzuatmetin\/1.4.193.pdf<\/a><\/p>\n\n\n\n<p><a href=\"https:\/\/dijital.gib.gov.tr\/hesaplamalar\/GelirVergisiHesaplama\" target=\"_blank\" rel=\"noreferrer noopener\">https:\/\/dijital.gib.gov.tr\/hesaplamalar\/GelirVergisiHesaplama<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Gelir vergisi, ki\u015filerin y\u0131ll\u0131k kazan\u00e7lar\u0131n\u0131n toplam\u0131na g\u00f6re de\u011fi\u015fkenlik g\u00f6steren bir vergi t\u00fcr\u00fcd\u00fcr. Gelir vergisinin hesaplanmas\u0131 konusunda kar\u015f\u0131m\u0131za \u00e7\u0131kan kalemlerden biri de k\u00fcm\u00fclatif vergi matrah\u0131d\u0131r. K\u00fcm\u00fclatif vergi matrah\u0131 hesaplama s\u00fcreci y\u0131ll\u0131k olarak ele al\u0131nmaktad\u0131r. K\u00fcm\u00fclatif vergi matrah\u0131 belgesi ve nereden al\u0131naca\u011f\u0131na dair bilgileri i\u00e7eri\u011fimizden inceleyebilirsiniz. K\u00fcm\u00fclatif Vergi Matrah\u0131 Nedir? K\u00fcm\u00fclatif kelimesinin anlam\u0131 birikmi\u015f demektir, k\u00fcm\u00fclatif vergi &#8230;<\/p>\n","protected":false},"author":29,"featured_media":8819,"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-8814","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\/8814","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=8814"}],"version-history":[{"count":2,"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/posts\/8814\/revisions"}],"predecessor-version":[{"id":11802,"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/posts\/8814\/revisions\/11802"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/media\/8819"}],"wp:attachment":[{"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/media?parent=8814"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/categories?post=8814"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/tags?post=8814"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}