{"id":15110,"date":"2022-09-12T13:37:11","date_gmt":"2022-09-12T13:37:11","guid":{"rendered":"https:\/\/www.konaak.com\/?p=15110"},"modified":"2026-01-11T16:46:29","modified_gmt":"2026-01-11T16:46:29","slug":"gayrimenkul-deger-artis-kazanci-vergisi","status":"publish","type":"post","link":"https:\/\/www.konaak.com\/blog\/gayrimenkul-deger-artis-kazanci-vergisi\/","title":{"rendered":"Gayrimenkul De\u011fer Art\u0131\u015f Kazanc\u0131 Vergisi Hakk\u0131nda Her \u015eey"},"content":{"rendered":"\n<p>\u00d6zellikle son y\u0131llarda gayrimenkul al\u0131p satmak en iyi yat\u0131r\u0131m t\u00fcrlerinden biri haline geldi. Fakat elinizdeki mal\u0131n sat\u0131lmas\u0131ndan elde edilen her kazan\u00e7 vergiye tabi oldu\u011fundan dolay\u0131 elbette belirli bir s\u00fcre i\u00e7inde gayrimenkul\u00fcn\u00fcz\u00fc elden \u00e7\u0131karman\u0131z durumunda \u00f6demeniz gereken bir vergi bedeli olu\u015fuyor. Bu yaz\u0131m\u0131zda gayrimenkul de\u011fer art\u0131\u015f kazanc\u0131 vergisi ile ilgili bilmeniz gereken t\u00fcm bilgileri s\u0131ralad\u0131k.<\/p>\n\n\n\n<figure class=\"wp-block-image\"><img decoding=\"async\" src=\"https:\/\/www.konaak.com\/blog\/wp-content\/uploads\/2022\/09\/Real-Estate-Appreciation-Gain-Tax-Guest.jpg\" alt=\"gayrimenkul de\u011fer art\u0131\u015f kazanc\u0131 vergisi - Konaak\"\/><\/figure>\n\n\n\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_62 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title \" >Index<\/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=\"Toggle Table of Content\"><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: #3d3d3d;color:#3d3d3d\" 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: #3d3d3d;color:#3d3d3d\" 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 ' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/www.konaak.com\/blog\/gayrimenkul-deger-artis-kazanci-vergisi\/#Gayrimenkul_Deger_Artis_Kazanci_Vergisi_Nedir\" title=\"Gayrimenkul De\u011fer Art\u0131\u015f Kazanc\u0131 Vergisi Nedir?\">Gayrimenkul De\u011fer Art\u0131\u015f Kazanc\u0131 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:\/\/www.konaak.com\/blog\/gayrimenkul-deger-artis-kazanci-vergisi\/#Gayrimenkul_Deger_Artis_Kazanci_Vergisi_Nasil_Sorgulanir\" title=\"Gayrimenkul De\u011fer Art\u0131\u015f Kazanc\u0131 Vergisi Nas\u0131l Sorgulan\u0131r?\">Gayrimenkul De\u011fer Art\u0131\u015f Kazanc\u0131 Vergisi Nas\u0131l Sorgulan\u0131r?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/www.konaak.com\/blog\/gayrimenkul-deger-artis-kazanci-vergisi\/#Odeyeceginiz_Verginin_Miktari_Nasil_Hesaplanir\" title=\"\u00d6deyece\u011finiz Verginin Miktar\u0131 Nas\u0131l Hesaplan\u0131r?\">\u00d6deyece\u011finiz Verginin Miktar\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-4\" href=\"https:\/\/www.konaak.com\/blog\/gayrimenkul-deger-artis-kazanci-vergisi\/#Gayrimenkul_Deger_Artis_Kazanci_Vergisi_Ne_Zaman_Odenir\" title=\"Gayrimenkul De\u011fer Art\u0131\u015f Kazanc\u0131 Vergisi Ne Zaman \u00d6denir?\">Gayrimenkul De\u011fer Art\u0131\u015f Kazanc\u0131 Vergisi Ne Zaman \u00d6denir?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/www.konaak.com\/blog\/gayrimenkul-deger-artis-kazanci-vergisi\/#Bu_Vergiden_Kimler_Muaftir\" title=\"Bu Vergiden Kimler Muaft\u0131r?\">Bu Vergiden Kimler Muaft\u0131r?<\/a><\/li><\/ul><\/nav><\/div>\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Gayrimenkul_Deger_Artis_Kazanci_Vergisi_Nedir\"><\/span><strong>Gayrimenkul De\u011fer Art\u0131\u015f Kazanc\u0131 Vergisi Nedir?<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Sat\u0131n ald\u0131\u011f\u0131n\u0131z bir gayrimenkul\u00fc al\u0131\u015f tarihinizin \u00fczerinden 5 y\u0131ldan az bir s\u00fcre ge\u00e7tikten sonra satmaya karar verdi\u011finizde bu sat\u0131\u015ftan elde edilen kazanc\u0131n belli bir k\u0131sm\u0131 Gelir Vergisi Kanununun 80. maddesine g\u00f6re devlete \u00f6deniyor. Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131\u2019na g\u00f6re bu vergiye tabi olanlar listesi:<\/p>\n\n\n\n<ul>\n<li>Arazi<\/li>\n\n\n\n<li>Bina<\/li>\n\n\n\n<li>Maden sular\u0131<\/li>\n\n\n\n<li>Memba sular\u0131<\/li>\n\n\n\n<li>Madenler<\/li>\n\n\n\n<li>Ta\u015f ocaklar\u0131<\/li>\n\n\n\n<li>Kum ve \u00e7ak\u0131l \u00e7\u0131karma yerleri&nbsp;<\/li>\n\n\n\n<li>Tu\u011fla ve kiremit harmanlar\u0131&nbsp;<\/li>\n\n\n\n<li>Tuzlalar<\/li>\n\n\n\n<li>Voli mahalleri ve dalyanlar&nbsp;<\/li>\n\n\n\n<li>Gayrimenkul olarak tescil edilen haklar<\/li>\n\n\n\n<li>Gemi ve gemi paylar\u0131 ile motorlu tahmil ve tahliye vas\u0131talar\u0131<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Gayrimenkul_Deger_Artis_Kazanci_Vergisi_Nasil_Sorgulanir\"><\/span><strong>Gayrimenkul De\u011fer Art\u0131\u015f Kazanc\u0131 Vergisi Nas\u0131l Sorgulan\u0131r?<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Gayrimenkul de\u011fer art\u0131\u015f kazanc\u0131 vergisi sorgulama i\u015flemlerinizi e-Devlet \u00fczerinden, \u0130nteraktif Vergi Dairesi \u00fczerinden ya da en yak\u0131n\u0131n\u0131zdaki vergi dairesinden yapabilirsiniz.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Odeyeceginiz_Verginin_Miktari_Nasil_Hesaplanir\"><\/span><strong>\u00d6deyece\u011finiz Verginin Miktar\u0131 Nas\u0131l Hesaplan\u0131r?<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Evinizi sat\u0131\u015fa \u00e7\u0131kard\u0131ktan sonra gayrimenkul de\u011fer art\u0131\u015f kazanc\u0131 vergisini hesaplamak ilk bak\u0131\u015fta biraz karma\u015f\u0131k gibi g\u00f6z\u00fckse de asl\u0131nda \u00e7ok basit. Sizin i\u00e7in k\u0131sa bir \u00f6rnekle a\u00e7\u0131klayal\u0131m:<\/p>\n\n\n\n<p>Evinizi \u015eubat 2020 tarihinde 1.000.000 TL\u2019ye sat\u0131n ald\u0131n\u0131z ve May\u0131s 2022 tarihinde 3.800.000 TL\u2019ye elinizden \u00e7\u0131kard\u0131n\u0131z diyelim. \u0130lk olarak T\u00dc\u0130K\u2019in a\u00e7\u0131klad\u0131\u011f\u0131 ve her ay g\u00fcncelledi\u011fi Y\u0130-\u00dcFE (Yurt \u0130\u00e7i \u00dcretici Fiyat Endeksi) \u00fczerinden evin g\u00fcncel de\u011ferini hesaplamam\u0131z gerekiyor. Bunun i\u00e7in evin al\u0131m ve sat\u0131m tarihlerinden bir \u00f6nceki aylar\u0131n <a href=\"https:\/\/www.hakedis.org\/endeksler\/yi-ufe-yurtici-uretici-fiyat-endeksi\" target=\"_blank\" rel=\"noreferrer noopener nofollow\">Y\u0130-\u00dcFE de\u011ferleri<\/a> birbirine b\u00f6l\u00fcnerek evin sat\u0131n al\u0131nd\u0131\u011f\u0131 fiyat de\u011feriyle \u00e7arp\u0131l\u0131yor.&nbsp;<\/p>\n\n\n\n<p>\u00d6rne\u011fimiz \u00fczerinden gidecek olursak \u015eubat 2020 Y\u0130-\u00dcFE de\u011feri 464,64 iken May\u0131s 2022 de\u011feri 1548.01 olarak a\u00e7\u0131klanm\u0131\u015f.<\/p>\n\n\n\n<p>1.000.000 (sat\u0131n ald\u0131\u011f\u0131n\u0131z fiyat) x (1548.01\/464.64) = 3.331.633,09229<\/p>\n\n\n\n<p>Buradan evinizin g\u00fcncel de\u011ferinin 3.331.633 TL oldu\u011funu g\u00f6r\u00fcyoruz. Yani evinizi 3.800.000 TL\u2019ye satarak teknik olarak 468.367 TL kazan\u00e7 sa\u011flam\u0131\u015f oluyorsunuz.&nbsp;<\/p>\n\n\n\n<p>Bu say\u0131dan da gayrimenkul de\u011fer art\u0131\u015f kazan\u00e7 istisna bedeli denen ve her sene de\u011fi\u015fen miktar\u0131 \u00e7\u0131kar\u0131yoruz. Bu miktar\u0131n alt\u0131nda gelir sa\u011flam\u0131\u015f olanlar vergi bedelinden muaf tutuluyor. Bu miktar Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131 sitesindeki <a href=\"https:\/\/www.gib.gov.tr\/yardim-ve-kaynaklar\/yararli-bilgiler\/deger-artisi-kazanclarina-iliskin-istisna-tutari\" target=\"_blank\" rel=\"noreferrer noopener nofollow\">De\u011fer Art\u0131\u015f\u0131 Kazan\u00e7lar\u0131na \u0130li\u015fkin \u0130stisna Tutar\u0131<\/a> sayfas\u0131na g\u00f6re 2022\u2019de 25.000 TL. Yani kazanc\u0131n\u0131zdan vergiye tabi olacak tutar 443.367 TL.&nbsp;<\/p>\n\n\n\n<p>Son olarak ayn\u0131 internet sitesindeki 2022 <a href=\"https:\/\/www.gib.gov.tr\/node\/157433\" target=\"_blank\" rel=\"noreferrer noopener nofollow\">Gelir Vergisi Tarifesi<\/a> \u00fczerinde belirtilen de\u011ferler do\u011frultusunda \u00f6deyece\u011finiz vergiyi hesapl\u0131yoruz. Bu seneki tarifeye g\u00f6re 170.000 ila 880.000 TL aras\u0131 miktarlardaki kazanc\u0131n\u0131z\u0131n ilk 170.000 TL&#8217;sinin 70.000 TL&#8217;si i\u00e7in 12.400 TL, kalan de\u011feri i\u00e7in %27si kadar vergi uygulan\u0131yor. Yani evinizi satarken \u00f6deyece\u011finiz vergi \u00fccreti 86.209 TL oluyor. Bu de\u011feri internet \u00fczerinden otomatik olarak hesaplayan sayfalar arac\u0131l\u0131\u011f\u0131yla da \u00f6\u011frenebilirsiniz.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Gayrimenkul_Deger_Artis_Kazanci_Vergisi_Ne_Zaman_Odenir\"><\/span><strong>Gayrimenkul De\u011fer Art\u0131\u015f Kazanc\u0131 Vergisi Ne Zaman \u00d6denir?<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Diyelim ki gayrimenkul sat\u0131\u015f\u0131n\u0131z\u0131n ard\u0131ndan de\u011fer art\u0131\u015f kazanc\u0131 vergisi \u00f6demeniz gerekti\u011finizi \u00f6\u011frendiniz. \u00d6denecek miktar\u0131 \u00f6\u011frendikten sonra elinizdeki m\u00fclk\u00fcn sat\u0131\u015f y\u0131l\u0131 i\u00e7erisinde Mart ve Temmuz aylar\u0131nda iki taksit halinde verginizi \u00f6deyebiliyorsunuz. \u00d6demenizi Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131\u2019n\u0131n internet sitesi \u00fczerinden anla\u015fmal\u0131 olduklar\u0131 bankalar\u0131n kredi kartlar\u0131yla, internet bankac\u0131l\u0131\u011f\u0131 arac\u0131l\u0131\u011f\u0131yla ya da herhangi bir vergi dairesini ziyaret ederek yapabilirsiniz.<\/p>\n\n\n\n<figure class=\"wp-block-image\"><img decoding=\"async\" src=\"https:\/\/www.konaak.com\/blog\/wp-content\/uploads\/2022\/09\/Everything-About-Real-Estate-Appreciation-Gain-Tax-When-is-Real-Estate-Appreciation-Gain-Tax-Paid.jpg\" alt=\"Gayrimenkul De\u011fer Art\u0131\u015f Kazanc\u0131 Vergisi \"\/><\/figure>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Bu_Vergiden_Kimler_Muaftir\"><\/span><strong>Bu Vergiden Kimler Muaft\u0131r?<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Gayrimenkul sat\u0131\u015f\u0131ndan elde edilen b\u00fct\u00fcn kazan\u00e7larda vergi \u00f6demek gibi bir y\u00fck\u00fcml\u00fcl\u00fc\u011fe sahip de\u011filsiniz. Elinizdeki gayrimenkule hi\u00e7bir \u015fekilde \u00fccret \u00f6demeden sahip oldu\u011funuz durumlarda bu vergiyi \u00f6demenize gerek kalm\u0131yor. E\u011fer m\u00fclk size miras yoluyla e\u015finiz ya da aileniz \u00fczerinden ge\u00e7tiyse ya da herhangi bir ba\u011f\u0131\u015f\/\u00f6d\u00fcl vb. yollardan m\u00fclke sahip olduysan\u0131z da vergiden muaf tutuluyorsunuz.<\/p>\n\n\n\n<p>Gayrimenkul ile ilgili merak etti\u011finiz t\u00fcm sorular\u0131n\u0131za cevap bulabilece\u011finiz <a href=\"https:\/\/www.konaak.com\/blog\/emlak-vergisi\/\" target=\"_blank\" rel=\"noreferrer noopener\">di\u011fer blog i\u00e7eriklerimizi<\/a> de inceleyebilirsiniz.<\/p>\n\n\n\n<p><\/p>\n\n\n\n<p>&#8230;<\/p>\n\n\n\n<p><br><em><a href=\"http:\/\/www.konaak.com\/\" target=\"_blank\" rel=\"noreferrer noopener\">Konaak<\/a>&nbsp;olarak k\u0131sa ve orta vadeli kiralamalarda ev sahiplerimize u\u00e7tan uca y\u00f6netim deste\u011fi sunuyoruz. Ev sahiplerimiz hi\u00e7bir problemle u\u011fra\u015fmadan kolay, g\u00fcvenilir ve stressiz bir kiralama deneyimi ya\u015fayabiliyor; evlerinden daha fazla kira geliri elde edebiliyor. Bu s\u00fcre\u00e7te misafirlerimiz de zengin \u00fcr\u00fcn yelpazemiz i\u00e7erisinden beklentilerine ve zevklerine uygun olan evlerimizde 5 y\u0131ld\u0131zl\u0131 otel kalitesi ve ev konforunda konaklama f\u0131rsat\u0131n\u0131 yakal\u0131yor. Hakk\u0131m\u0131zda daha fazla bilgi edinmek i\u00e7in internet sitemizi inceleyebilirsiniz.<\/em><\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u00d6zellikle son y\u0131llarda gayrimenkul al\u0131p satmak en iyi yat\u0131r\u0131m t\u00fcrlerinden biri haline geldi. Fakat elinizdeki mal\u0131n sat\u0131lmas\u0131ndan elde edilen her [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":91711,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"inline_featured_image":false,"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-gradient":""}},"footnotes":""},"categories":[447,646,632],"tags":[],"_links":{"self":[{"href":"https:\/\/www.konaak.com\/blog\/wp-json\/wp\/v2\/posts\/15110"}],"collection":[{"href":"https:\/\/www.konaak.com\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.konaak.com\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.konaak.com\/blog\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.konaak.com\/blog\/wp-json\/wp\/v2\/comments?post=15110"}],"version-history":[{"count":4,"href":"https:\/\/www.konaak.com\/blog\/wp-json\/wp\/v2\/posts\/15110\/revisions"}],"predecessor-version":[{"id":91717,"href":"https:\/\/www.konaak.com\/blog\/wp-json\/wp\/v2\/posts\/15110\/revisions\/91717"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.konaak.com\/blog\/wp-json\/wp\/v2\/media\/91711"}],"wp:attachment":[{"href":"https:\/\/www.konaak.com\/blog\/wp-json\/wp\/v2\/media?parent=15110"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.konaak.com\/blog\/wp-json\/wp\/v2\/categories?post=15110"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.konaak.com\/blog\/wp-json\/wp\/v2\/tags?post=15110"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}