{"id":2224,"date":"2014-12-30T10:29:01","date_gmt":"2014-12-30T08:29:01","guid":{"rendered":"http:\/\/www.muhasebedersleri.com\/haber\/?p=2224"},"modified":"2014-12-30T10:29:01","modified_gmt":"2014-12-30T08:29:01","slug":"2015-yili-gelir-vergisi-dilimleri","status":"publish","type":"post","link":"http:\/\/www.muhasebedersleri.com\/haber\/2015-yili-gelir-vergisi-dilimleri\/","title":{"rendered":"2015 Y\u0131l\u0131 Gelir Vergisi Dilimleri"},"content":{"rendered":"

Resmi Gazete, 30 Aral\u0131k 2014 SALI, Say\u0131 : 29221, Maliye Bakanl\u0131\u011f\u0131ndan:<\/p>\n

GEL\u0130R VERG\u0130S\u0130 GENEL TEBL\u0130\u011e\u0130 (SER\u0130 NO: 287)<\/strong><\/p>\n

31\/12\/1960<\/span> tarihli ve 193 say\u0131l\u0131 Gelir Vergisi Kanununun 21, 23\/8, 31, 47, 48, m\u00fckerrer 80, 82, 86 ve 103 \u00fcnc\u00fcmaddelerinde yer alan ve yeniden de\u011ferleme oran\u0131nda art\u0131r\u0131lan maktu had ve tutarlar ile 1\/1\/2006 tarihinden \u00f6nce ihra\u00e7edilen bir k\u0131s\u0131m menkul k\u0131ymetlerden 2014 takvim y\u0131l\u0131nda elde edilen menkul sermaye irad\u0131n\u0131n beyan\u0131nda dikkate al\u0131nacak indirim oran\u0131 uygulamas\u0131na ili\u015fkin a\u00e7\u0131klamalar bu Tebli\u011fin konusunu olu\u015fturmaktad\u0131r.<\/p>\n

1.9. Gelir Vergisine Tabi Gelirlerin Vergilendirilmesinde Esas Al<\/b>\u0131<\/b>nan Tarife<\/b><\/p>\n

Gelir Vergisi Kanununun 103 \u00fcnc\u00fc maddesinde yer alan gelir vergisine tabi gelirlerin vergilendirilmesinde esas al\u0131nan tarife, 2015 takvim y\u0131l\u0131<\/strong> gelirlerinin vergilendirilmesinde esas al\u0131nmak \u00fczere a\u015fa\u011f\u0131daki \u015fekilde yeniden belirlenmi\u015ftir.<\/p>\n\n\n\n\n\n\n\n\n
\n
GEL\u0130R VERG\u0130S\u0130 ORANLARI<\/strong><\/div>\n<\/td>\n<\/tr>\n
2015 Y\u0131l\u0131 \u00dccret Gelirlerine Uygulanacak Gelir Vergisi<\/a> Oranlar\u0131<\/strong><\/td>\n<\/tr>\n
12.000<\/td>\nTL kadar<\/td>\n<\/td>\n<\/td>\n<\/td>\n<\/td>\n%15<\/td>\n<\/tr>\n
29.000<\/td>\nTL sinin<\/td>\n12.000<\/td>\nTL si i\u00e7in<\/td>\n1.800 TL,<\/td>\nfazlas\u0131 i\u00e7in<\/td>\n%20<\/td>\n<\/tr>\n
66.000<\/td>\nTL sinin<\/td>\n29.000<\/td>\nTL si i\u00e7in<\/td>\n5,200\u00a0TL, *<\/td>\nfazlas\u0131 i\u00e7in<\/td>\n%27<\/td>\n<\/tr>\n
66.000<\/td>\nTL sinden fazlas\u0131n\u0131n<\/td>\n66.000<\/td>\nTL si i\u00e7in<\/td>\n15.190 TL, **<\/td>\nfazlas\u0131 i\u00e7in<\/td>\n%35<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n

* <\/strong>(\u00fccret gelirlerinde 106.000 TL\u2019nin 29.000 TL\u2019si i\u00e7in 5.200 TL)
\n** (\u00fccret gelirlerinde 106,000 TL\u2019den fazlas\u0131n\u0131n 106.000 TL\u2019si i\u00e7in 25.990 TL)<\/p>\n","protected":false},"excerpt":{"rendered":"

Resmi Gazete, 30 Aral\u0131k 2014 SALI, Say\u0131 : 29221, Maliye Bakanl\u0131\u011f\u0131ndan: GEL\u0130R VERG\u0130S\u0130 GENEL TEBL\u0130\u011e\u0130 (SER\u0130 NO: 287) 31\/12\/1960 tarihli ve 193 say\u0131l\u0131 Gelir Vergisi Kanununun 21, 23\/8, 31, 47, 48, m\u00fckerrer 80, 82, 86 ve 103 \u00fcnc\u00fcmaddelerinde yer alan ve yeniden de\u011ferleme oran\u0131nda art\u0131r\u0131lan maktu had ve tutarlar ile 1\/1\/2006 tarihinden \u00f6nce ihra\u00e7edilen bir …<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[28,156],"tags":[729,217,215,163,373,34,216],"class_list":["post-2224","post","type-post","status-publish","format-standard","","category-resmi-gazete","category-vergi-2","tag-729","tag-dilimleri","tag-gelir","tag-ne-kadar","tag-oranlari","tag-ucret","tag-vergisi"],"yoast_head":"\n2015 Y\u0131l\u0131 Gelir Vergisi Dilimleri<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.muhasebedersleri.com\/haber\/2015-yili-gelir-vergisi-dilimleri\/\" \/>\n<meta property=\"og:locale\" content=\"tr_TR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"2015 Y\u0131l\u0131 Gelir Vergisi Dilimleri\" \/>\n<meta property=\"og:description\" content=\"Resmi Gazete, 30 Aral\u0131k 2014 SALI, Say\u0131 : 29221, Maliye Bakanl\u0131\u011f\u0131ndan: GEL\u0130R VERG\u0130S\u0130 GENEL TEBL\u0130\u011e\u0130 (SER\u0130 NO: 287) 31\/12\/1960 tarihli ve 193 say\u0131l\u0131 Gelir Vergisi Kanununun 21, 23\/8, 31, 47, 48, m\u00fckerrer 80, 82, 86 ve 103 \u00fcnc\u00fcmaddelerinde yer alan ve yeniden de\u011ferleme oran\u0131nda art\u0131r\u0131lan maktu had ve tutarlar ile 1\/1\/2006 tarihinden \u00f6nce ihra\u00e7edilen bir …\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.muhasebedersleri.com\/haber\/2015-yili-gelir-vergisi-dilimleri\/\" \/>\n<meta property=\"og:site_name\" content=\"Haberler\" \/>\n<meta property=\"article:published_time\" content=\"2014-12-30T08:29:01+00:00\" \/>\n<meta name=\"author\" content=\"hkn\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Yazan:\" \/>\n\t<meta name=\"twitter:data1\" content=\"hkn\" \/>\n\t<meta name=\"twitter:label2\" content=\"Tahmini okuma s\u00fcresi\" \/>\n\t<meta name=\"twitter:data2\" content=\"1 dakika\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\/\/www.muhasebedersleri.com\/haber\/2015-yili-gelir-vergisi-dilimleri\/\",\"url\":\"https:\/\/www.muhasebedersleri.com\/haber\/2015-yili-gelir-vergisi-dilimleri\/\",\"name\":\"2015 Y\u0131l\u0131 Gelir Vergisi Dilimleri\",\"isPartOf\":{\"@id\":\"http:\/\/www.muhasebedersleri.com\/haber\/#website\"},\"datePublished\":\"2014-12-30T08:29:01+00:00\",\"author\":{\"@id\":\"http:\/\/www.muhasebedersleri.com\/haber\/#\/schema\/person\/6a28a468bdcf8a45f6a1f6fbb4f18137\"},\"breadcrumb\":{\"@id\":\"https:\/\/www.muhasebedersleri.com\/haber\/2015-yili-gelir-vergisi-dilimleri\/#breadcrumb\"},\"inLanguage\":\"tr\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/www.muhasebedersleri.com\/haber\/2015-yili-gelir-vergisi-dilimleri\/\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/www.muhasebedersleri.com\/haber\/2015-yili-gelir-vergisi-dilimleri\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Ana sayfa\",\"item\":\"http:\/\/www.muhasebedersleri.com\/haber\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"2015 Y\u0131l\u0131 Gelir Vergisi Dilimleri\"}]},{\"@type\":\"WebSite\",\"@id\":\"http:\/\/www.muhasebedersleri.com\/haber\/#website\",\"url\":\"http:\/\/www.muhasebedersleri.com\/haber\/\",\"name\":\"Haberler\",\"description\":\"Muhasebe haber\",\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"http:\/\/www.muhasebedersleri.com\/haber\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"tr\"},{\"@type\":\"Person\",\"@id\":\"http:\/\/www.muhasebedersleri.com\/haber\/#\/schema\/person\/6a28a468bdcf8a45f6a1f6fbb4f18137\",\"name\":\"hkn\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"tr\",\"@id\":\"http:\/\/www.muhasebedersleri.com\/haber\/#\/schema\/person\/image\/\",\"url\":\"https:\/\/secure.gravatar.com\/avatar\/942b45aca9690df47674327d843d43de?s=96&d=mm&r=g\",\"contentUrl\":\"https:\/\/secure.gravatar.com\/avatar\/942b45aca9690df47674327d843d43de?s=96&d=mm&r=g\",\"caption\":\"hkn\"},\"url\":\"http:\/\/www.muhasebedersleri.com\/haber\/author\/hkn\/\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"2015 Y\u0131l\u0131 Gelir Vergisi Dilimleri","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/www.muhasebedersleri.com\/haber\/2015-yili-gelir-vergisi-dilimleri\/","og_locale":"tr_TR","og_type":"article","og_title":"2015 Y\u0131l\u0131 Gelir Vergisi Dilimleri","og_description":"Resmi Gazete, 30 Aral\u0131k 2014 SALI, Say\u0131 : 29221, Maliye Bakanl\u0131\u011f\u0131ndan: GEL\u0130R VERG\u0130S\u0130 GENEL TEBL\u0130\u011e\u0130 (SER\u0130 NO: 287) 31\/12\/1960 tarihli ve 193 say\u0131l\u0131 Gelir Vergisi Kanununun 21, 23\/8, 31, 47, 48, m\u00fckerrer 80, 82, 86 ve 103 \u00fcnc\u00fcmaddelerinde yer alan ve yeniden de\u011ferleme oran\u0131nda art\u0131r\u0131lan maktu had ve tutarlar ile 1\/1\/2006 tarihinden \u00f6nce ihra\u00e7edilen bir …","og_url":"https:\/\/www.muhasebedersleri.com\/haber\/2015-yili-gelir-vergisi-dilimleri\/","og_site_name":"Haberler","article_published_time":"2014-12-30T08:29:01+00:00","author":"hkn","twitter_card":"summary_large_image","twitter_misc":{"Yazan:":"hkn","Tahmini okuma s\u00fcresi":"1 dakika"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"WebPage","@id":"https:\/\/www.muhasebedersleri.com\/haber\/2015-yili-gelir-vergisi-dilimleri\/","url":"https:\/\/www.muhasebedersleri.com\/haber\/2015-yili-gelir-vergisi-dilimleri\/","name":"2015 Y\u0131l\u0131 Gelir Vergisi Dilimleri","isPartOf":{"@id":"http:\/\/www.muhasebedersleri.com\/haber\/#website"},"datePublished":"2014-12-30T08:29:01+00:00","author":{"@id":"http:\/\/www.muhasebedersleri.com\/haber\/#\/schema\/person\/6a28a468bdcf8a45f6a1f6fbb4f18137"},"breadcrumb":{"@id":"https:\/\/www.muhasebedersleri.com\/haber\/2015-yili-gelir-vergisi-dilimleri\/#breadcrumb"},"inLanguage":"tr","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.muhasebedersleri.com\/haber\/2015-yili-gelir-vergisi-dilimleri\/"]}]},{"@type":"BreadcrumbList","@id":"https:\/\/www.muhasebedersleri.com\/haber\/2015-yili-gelir-vergisi-dilimleri\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Ana sayfa","item":"http:\/\/www.muhasebedersleri.com\/haber\/"},{"@type":"ListItem","position":2,"name":"2015 Y\u0131l\u0131 Gelir Vergisi Dilimleri"}]},{"@type":"WebSite","@id":"http:\/\/www.muhasebedersleri.com\/haber\/#website","url":"http:\/\/www.muhasebedersleri.com\/haber\/","name":"Haberler","description":"Muhasebe haber","potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"http:\/\/www.muhasebedersleri.com\/haber\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"tr"},{"@type":"Person","@id":"http:\/\/www.muhasebedersleri.com\/haber\/#\/schema\/person\/6a28a468bdcf8a45f6a1f6fbb4f18137","name":"hkn","image":{"@type":"ImageObject","inLanguage":"tr","@id":"http:\/\/www.muhasebedersleri.com\/haber\/#\/schema\/person\/image\/","url":"https:\/\/secure.gravatar.com\/avatar\/942b45aca9690df47674327d843d43de?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/942b45aca9690df47674327d843d43de?s=96&d=mm&r=g","caption":"hkn"},"url":"http:\/\/www.muhasebedersleri.com\/haber\/author\/hkn\/"}]}},"views":5096,"_links":{"self":[{"href":"http:\/\/www.muhasebedersleri.com\/haber\/wp-json\/wp\/v2\/posts\/2224","targetHints":{"allow":["GET"]}}],"collection":[{"href":"http:\/\/www.muhasebedersleri.com\/haber\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"http:\/\/www.muhasebedersleri.com\/haber\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"http:\/\/www.muhasebedersleri.com\/haber\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"http:\/\/www.muhasebedersleri.com\/haber\/wp-json\/wp\/v2\/comments?post=2224"}],"version-history":[{"count":1,"href":"http:\/\/www.muhasebedersleri.com\/haber\/wp-json\/wp\/v2\/posts\/2224\/revisions"}],"predecessor-version":[{"id":2225,"href":"http:\/\/www.muhasebedersleri.com\/haber\/wp-json\/wp\/v2\/posts\/2224\/revisions\/2225"}],"wp:attachment":[{"href":"http:\/\/www.muhasebedersleri.com\/haber\/wp-json\/wp\/v2\/media?parent=2224"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"http:\/\/www.muhasebedersleri.com\/haber\/wp-json\/wp\/v2\/categories?post=2224"},{"taxonomy":"post_tag","embeddable":true,"href":"http:\/\/www.muhasebedersleri.com\/haber\/wp-json\/wp\/v2\/tags?post=2224"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}