{"id":3113,"date":"2024-07-13T13:03:29","date_gmt":"2024-07-13T10:03:29","guid":{"rendered":"http:\/\/www.muhasebedersleri.com\/haber\/?p=3113"},"modified":"2024-07-13T13:16:07","modified_gmt":"2024-07-13T10:16:07","slug":"yurt-ici-ve-yurt-disi-gelir-vergisinden-istisna-harcirah-tutarlari","status":"publish","type":"post","link":"https:\/\/www.muhasebedersleri.com\/haber\/yurt-ici-ve-yurt-disi-gelir-vergisinden-istisna-harcirah-tutarlari\/","title":{"rendered":"Yurt \u0130\u00e7i ve Yurt D\u0131\u015f\u0131 Gelir Vergisinden \u0130stisna Harc\u0131rah Tutarlar\u0131"},"content":{"rendered":"\n

1 Temmuz 2024 \u2013 31 Aral\u0131k 2024 tarihleri aras\u0131nda gelir vergisinden istisna yurti\u00e7i ve yurtd\u0131\u015f\u0131 harc\u0131rah tutarlar\u0131 bu Sirk\u00fclerin konusunu olu\u015fturmaktad\u0131r. 2024 y\u0131l\u0131nda B\u00fct\u00e7e Kanununa g\u00f6re yurti\u00e7i harc\u0131rah tutarlar\u0131 bir \u00f6nceki y\u0131la g\u00f6re artm\u0131\u015f, maa\u015f katsay\u0131lar\u0131 Temmuz ay\u0131nda de\u011fi\u015fti\u011fi i\u00e7in maa\u015f dilim tutarlar\u0131 da de\u011fi\u015fmi\u015ftir.<\/p>\n\n\n\n

Yurtd\u0131\u015f\u0131 harc\u0131rahlar\u0131na ili\u015fkin olarak 18 Ocak 2024 tarihli ve 32433 say\u0131l\u0131 Resmi Gazetede yay\u0131mlanan 8104 say\u0131l\u0131 \u201cKuzey K\u0131br\u0131s T\u00fcrk Cumhuriyeti\u2019ne Yap\u0131lacak Yolculuklarda Verilecek G\u00fcndeliklere Dair Karar\u201d ile \u201cYurtd\u0131\u015f\u0131 G\u00fcndeliklerine Dair Karar\u201dda 1 Ocak 2024 tarihinden itibaren yurtd\u0131\u015f\u0131nda uygulanacak harc\u0131rah tutarlar\u0131na ili\u015fkin belirleme yap\u0131lm\u0131\u015ft\u0131r.<\/p>\n\n\n\n

Buna g\u00f6re 1 Temmuz 2024 \u2013 31 Aral\u0131k 2024 d\u00f6neminde ge\u00e7erli ayl\u0131k katsay\u0131s\u0131, taban ayl\u0131k katsay\u0131s\u0131 ve yan \u00f6deme katsay\u0131s\u0131 de\u011fi\u015fti\u011finden, yurt i\u00e7i ve yurt d\u0131\u015f\u0131na gelir vergisinden istisna harc\u0131rah tutarlar\u0131na g\u00f6re maa\u015f dilim tutarlar\u0131 de\u011fi\u015fmi\u015ftir.<\/p>\n\n\n\n

T\u00dcRMOB MEVZUAT S\u0130RK\u00dcLER\u0130 – 11.07.2024\/100-1<\/h2>\n\n\n\n

8 Ocak 2024 tarihli ve 32433 say\u0131l\u0131 Resmi Gazetede yay\u0131mlanan 8104 say\u0131l\u0131 \u201cKuzey K\u0131br\u0131s T\u00fcrk Cumhuriyeti\u2019ne Yap\u0131lacak Yolculuklarda Verilecek G\u00fcndeliklere Dair Karar\u201d\u2019 ile \u201cYurtd\u0131\u015f\u0131 G\u00fcndeliklerine Dair Karar\u201dda 1 Ocak 2024 tarihinden itibaren yurtd\u0131\u015f\u0131nda uygulanacak harc\u0131rah tutarlar\u0131na ili\u015fkin belirleme yap\u0131lm\u0131\u015ft\u0131r.<\/p>\n\n\n\n

S\u00f6z konusu Karar, 31 Aral\u0131k 2023 tarihli ve 32416 say\u0131l\u0131 1.M\u00fckerrer Resmi Gazetede yay\u0131mlanan ve 1 Ocak 2024 tarihi itibariyle y\u00fcr\u00fcrl\u00fc\u011fe giren 2024 y\u0131l\u0131 Merkezi Y\u00f6netim B\u00fct\u00e7e Kanunu ve kamu g\u00f6revlilerinin mali ve sosyal haklar\u0131na ili\u015fkin olarak Hazine ve Maliye Bakanl\u0131\u011f\u0131 Kamu Mali Y\u00f6netim ve D\u00f6n\u00fc\u015f\u00fcm Genel M\u00fcd\u00fcrl\u00fc\u011f\u00fcn\u00fcn 05\/01\/2024 tarihli ve 27998389-010.06.02-2774790 say\u0131l\u0131 Genelgesi ile 1 Ocak 2024- 30 Haziran 2024 d\u00f6nemi vergiden istisna harc\u0131rah tutarlar\u0131 yenilenmi\u015ftir. S\u00f6z konusu vergiden istisna harc\u0131rah tutarlar\u0131, 24.01.2024\/40 No.lu Sirk\u00fclerimizde yer almaktad\u0131r.<\/p>\n\n\n\n

Daha sonra kamu g\u00f6revlilerinin mali ve sosyal haklar\u0131na ili\u015fkin olarak, 1 Temmuz 2024- 31 Aral\u0131k 2024 d\u00f6nemi i\u00e7in Hazine ve Maliye Bakanl\u0131\u011f\u0131 Kamu Mali Y\u00f6netim ve D\u00f6n\u00fc\u015f\u00fcm Genel M\u00fcd\u00fcrl\u00fc\u011f\u00fcn\u00fcn 05\/07\/2024 tarihli ve 27998389-010.06.02-3248709 say\u0131l\u0131 yaz\u0131s\u0131 ile; 1\/7\/2024-31\/12\/2024 d\u00f6neminde ge\u00e7erli olmak \u00fczere; ayl\u0131k katsay\u0131s\u0131 (0,907796), memuriyet taban ayl\u0131\u011f\u0131 g\u00f6stergesine uygulanacak taban ayl\u0131k katsay\u0131s\u0131 (14,208727), i\u015f g\u00fc\u00e7l\u00fc\u011f\u00fc, i\u015f riski, temininde g\u00fc\u00e7l\u00fck ve mali sorumluluk zamlar\u0131n\u0131n ayl\u0131k tutarlara \u00e7evrilmesinde uygulanacak yan \u00f6deme katsay\u0131s\u0131 ise (0,287892) olarak yeniden belirlenmi\u015ftir.<\/p>\n\n\n\n

Buna g\u00f6re 8104 say\u0131l\u0131 Karar ve Hazine ve Maliye Bakanl\u0131\u011f\u0131 Kamu Mali Y\u00f6netim ve D\u00f6n\u00fc\u015f\u00fcm Genel M\u00fcd\u00fcrl\u00fc\u011f\u00fcn\u00fcn s\u00f6z konusu yaz\u0131s\u0131 dikkate al\u0131narak 1 Temmuz 2024 31 Aral\u0131k 2024 d\u00f6nemi i\u00e7in Gelir Vergisi Kanununa g\u00f6re vergisinden istisna harc\u0131rah tutarlar\u0131 a\u015fa\u011f\u0131daki gibi hesaplanm\u0131\u015ft\u0131r.<\/p>\n\n\n\n

I-) Vergiden \u0130stisna yurti\u00e7i harc\u0131rah tutarlar\u0131<\/h2>\n\n\n\n

31 Aral\u0131k 2023 tarihli ve 32416 say\u0131l\u0131 1.M\u00fckerrer Resmi Gazetede yay\u0131mlanan ve 1 Ocak 2024 tarihi itibariyle y\u00fcr\u00fcrl\u00fc\u011fe giren 2024 y\u0131l\u0131 Merkezi Y\u00f6netim B\u00fct\u00e7e Kanununun (H) Cetvelinde yer alan 2024 y\u0131l\u0131 Harc\u0131rah Tutarlar\u0131 ile Gelir Vergisi Kanunu\u2019nun 24\/2\u2019nci maddesi d\u00fczenlemesi ve 2024 y\u0131l\u0131 Temmuz Aral\u0131k d\u00f6nemi memur maa\u015f katsay\u0131lar\u0131 dikkate al\u0131narak 1 Temmuz 2024\u2013 31 Aral\u0131k 2024 d\u00f6nemi vergiden istisna yurti\u00e7i harc\u0131rah tutarlar\u0131 a\u015fa\u011f\u0131daki gibi hesaplanm\u0131\u015ft\u0131r.\"page2image2231489344\"<\/p>\n\n\n\n

1.7.2024-31.12.2024<\/strong>D\u00f6nemi \u0130\u00e7in Ge\u00e7erli Br\u00fct Ayl\u0131k Tutar\u0131 (TL)<\/strong><\/td>Vergiden \u0130stisna G\u00fcndelik Tutar\u0131 (TL)<\/strong><\/td><\/tr>
22.832,79 TL ve fazlas\u0131<\/td>480,00<\/td><\/tr>
22.669,39 – 22.832,78 TL aras\u0131<\/td>465,00<\/td><\/tr>
20.672,23 – 22.669,38 TL aras\u0131<\/td>435,00<\/td><\/tr>
18.130,41 – 20.672,22 TL aras\u0131<\/td>420,00<\/td><\/tr>
15.039,36 – 18.130,40 TL aras\u0131<\/td>405,00<\/td><\/tr>
15.039,35 TL ve daha az\u0131<\/td>400,00<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n

Yurtd\u0131\u015f\u0131 harc\u0131rahlar\u0131na ili\u015fkin 18 Ocak 2024 tarihli ve 32433 say\u0131l\u0131 Resmi Gazetede yay\u0131mlanan 8104 say\u0131l\u0131KuzeyK\u0131br\u0131sT\u00fcrkCumhuriyeti’neYap\u0131lacakYolculuklardaVerilecekG\u00fcndeliklere Dair Karar\u201d ile \u201cYurtd\u0131\u015f\u0131 G\u00fcndeliklerine Dair Karar\u201dda 1 Ocak 2024 tarihinden itibaren yurtd\u0131\u015f\u0131nda uygulanacak harc\u0131rah tutarlar\u0131na ili\u015fkin belirleme yap\u0131lm\u0131\u015ft\u0131r. \u201c<\/p>\n\n\n\n

Buna g\u00f6re 1 Temmuz 2024\u2013 31 Aral\u0131k 2024 <\/strong>d\u00f6nemi vergiden istisna yurtd\u0131\u015f\u0131 harc\u0131rah tutarlar\u0131na isabet eden br\u00fct ayl\u0131k tutarlar\u0131 a\u015fa\u011f\u0131daki gibi hesaplanm\u0131\u015ft\u0131r.<\/p>\n\n\n\n

\"vergiden<\/a><\/figure>\n\n\n\n
\"vergiden<\/a><\/figure>\n\n\n\n

Buna g\u00f6re 01\/07\/2024 -31\/12\/2024 tarihleri aras\u0131 vergiden istisna edilecek yurt d\u0131\u015f\u0131 g\u00fcndelik tutarlar\u0131na kar\u015f\u0131l\u0131k gelen yukar\u0131da belirtilen br\u00fct ayl\u0131k tutarlar\u0131n\u0131n hesab\u0131nda emsal al\u0131nan kadrolar a\u015fa\u011f\u0131daki tabloda yer ald\u0131\u011f\u0131 \u015fekildedir.<\/p>\n\n\n\n

1.7.2024-31.12.2024<\/strong>D\u00f6nemi \u0130\u00e7in Ge\u00e7erli Br\u00fct Ayl\u0131k Tutar\u0131 (TL)<\/strong><\/td>Harc\u0131raha Esas Al\u0131nacak S\u00fctun<\/strong><\/td><\/tr>
22.832,79<\/td><\/td>TL ve fazlas\u0131<\/td>II<\/td><\/tr>
22.669,39 – 22.832,78 TL aras\u0131 III<\/td><\/tr>
20.672,23 – 22.669,38 TL aras\u0131 IV<\/td><\/tr>
18.130,41 – 20.672,22 TL aras\u0131 V<\/td><\/tr>
15.039,36 – 18.130,40 TL aras\u0131 VI<\/td><\/tr>
15.039,35 TL ve daha az\u0131 VII<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n

Devam\u0131 i\u00e7in T\u00dcRMOB sirk\u00fcs\u00fcn\u00fcn tamam\u0131n\u0131 inceleyebilirsiniz;<\/p>\n\n\n\n

Harc\u0131rah temmuz aral\u0131k 2024.pdf<\/strong><\/a><\/p>\n","protected":false},"excerpt":{"rendered":"

1 Temmuz 2024 \u2013 31 Aral\u0131k 2024 tarihleri aras\u0131nda gelir vergisinden istisna yurti\u00e7i ve yurtd\u0131\u015f\u0131 harc\u0131rah tutarlar\u0131 bu Sirk\u00fclerin konusunu olu\u015fturmaktad\u0131r. 2024 y\u0131l\u0131nda B\u00fct\u00e7e Kanununa g\u00f6re yurti\u00e7i harc\u0131rah tutarlar\u0131 bir \u00f6nceki y\u0131la g\u00f6re artm\u0131\u015f, maa\u015f katsay\u0131lar\u0131 Temmuz ay\u0131nda de\u011fi\u015fti\u011fi i\u00e7in maa\u015f dilim tutarlar\u0131 da de\u011fi\u015fmi\u015ftir. Yurtd\u0131\u015f\u0131 harc\u0131rahlar\u0131na ili\u015fkin olarak 18 Ocak 2024 tarihli ve 32433 …<\/p>\n","protected":false},"author":1,"featured_media":3121,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[],"class_list":["post-3113","post","type-post","status-publish","format-standard","has-post-thumbnail","","category-genel"],"yoast_head":"\nYurt \u0130\u00e7i ve Yurt D\u0131\u015f\u0131 Gelir Vergisinden \u0130stisna Harc\u0131rah Tutarlar\u0131<\/title>\n<meta name=\"description\" content=\"Yurt \u0130\u00e7i ve Yurt D\u0131\u015f\u0131 Gelir Vergisinden \u0130stisna Harc\u0131rah Tutarlar\u0131, Vergiden \u0130stisna yurti\u00e7i harc\u0131rah tutarlar\u0131, T\u00dcRMOB\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" 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