{"id":18808,"date":"2023-03-14T07:17:02","date_gmt":"2023-03-14T07:17:02","guid":{"rendered":"https:\/\/www.konaak.com\/?p=18808"},"modified":"2026-01-11T16:03:26","modified_gmt":"2026-01-11T16:03:26","slug":"degerli-konut-vergisi","status":"publish","type":"post","link":"https:\/\/www.konaak.com\/blog\/degerli-konut-vergisi\/","title":{"rendered":"De\u011ferli Konut Vergisi Nedir?"},"content":{"rendered":"\n<p>Ev sahiplerinin mesken nitelikli ta\u015f\u0131nmazlar\u0131 \u00fczerinden elde ettikleri pek \u00e7ok haklar\u0131 oldu\u011fu gibi \u00e7e\u015fitli sorumluluklar\u0131 da bulunuyor. Bu sorumluluklar aras\u0131nda tabii ki \u00e7e\u015fitli vergi t\u00fcrleri de yer al\u0131yor. Mesken nitelikli ta\u015f\u0131nmaz sahiplerini yak\u0131ndan ilgilendiren vergileri ele ald\u0131\u011f\u0131m\u0131z serimizin yeni konusu da de\u011ferli konut vergisi. Peki de\u011ferli konut vergisi nedir, nas\u0131l hesaplan\u0131r ve hangi durumlarda \u00f6denmez?&nbsp;<\/p>\n\n\n\n<p>Gelin, ev sahiplerinin merak etti\u011fi bu vergi t\u00fcr\u00fcne dair t\u00fcm detaylar\u0131 ve akl\u0131n\u0131za tak\u0131labilecek sorular\u0131n cevaplar\u0131n\u0131 birlikte inceleyelim.<\/p>\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\/degerli-konut-vergisi\/#Degerli_Konut_Vergisi_Nedir\" title=\"De\u011ferli Konut Vergisi Nedir?\">De\u011ferli Konut 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\/degerli-konut-vergisi\/#Degerli_Konut_Vergisi_Sureci_Nasil_Isler\" title=\"De\u011ferli Konut Vergisi S\u00fcreci Nas\u0131l \u0130\u015fler?\">De\u011ferli Konut Vergisi S\u00fcreci Nas\u0131l \u0130\u015fler?<\/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\/degerli-konut-vergisi\/#Degerli_Konut_Bedeline_Itiraz_Edilebilir_mi\" title=\"De\u011ferli Konut Bedeline \u0130tiraz Edilebilir mi?\">De\u011ferli Konut Bedeline \u0130tiraz Edilebilir mi?<\/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\/degerli-konut-vergisi\/#Degerli_Konut_Vergisi_Hesaplama\" title=\"De\u011ferli Konut Vergisi Hesaplama\">De\u011ferli Konut Vergisi Hesaplama<\/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\/degerli-konut-vergisi\/#Degerli_Konut_Vergisi_Oranlari_2023\" title=\"De\u011ferli Konut Vergisi Oranlar\u0131 2023\">De\u011ferli Konut Vergisi Oranlar\u0131 2023<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/www.konaak.com\/blog\/degerli-konut-vergisi\/#Degerli_Konut_Vergisi_Ne_Zaman_Odenir\" title=\"De\u011ferli Konut Vergisi Ne Zaman \u00d6denir?\">De\u011ferli Konut 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-7\" href=\"https:\/\/www.konaak.com\/blog\/degerli-konut-vergisi\/#Degerli_Konut_Vergisi_Istisnasi\" title=\"De\u011ferli Konut Vergisi \u0130stisnas\u0131\">De\u011ferli Konut Vergisi \u0130stisnas\u0131<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/www.konaak.com\/blog\/degerli-konut-vergisi\/#Degerli_Konut_Vergisi_Mukellefiyeti_Ne_Zaman_Sona_Erer\" title=\"De\u011ferli Konut Vergisi M\u00fckellefiyeti Ne Zaman Sona Erer?\">De\u011ferli Konut Vergisi M\u00fckellefiyeti Ne Zaman Sona Erer?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/www.konaak.com\/blog\/degerli-konut-vergisi\/#Degerli_Konut_Vergisi_Beyannamesi\" title=\"De\u011ferli Konut Vergisi Beyannamesi\">De\u011ferli Konut Vergisi Beyannamesi<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/www.konaak.com\/blog\/degerli-konut-vergisi\/#Degerli_Konut_Vergisi_Kanunu\" title=\"De\u011ferli Konut Vergisi Kanunu\">De\u011ferli Konut Vergisi Kanunu<\/a><\/li><\/ul><\/nav><\/div>\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Degerli_Konut_Vergisi_Nedir\"><\/span>De\u011ferli Konut Vergisi Nedir?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>2019\u2019da kabul edilen kanun tasar\u0131s\u0131 \u00e7er\u00e7evesinde ilk kez 2021 y\u0131l\u0131nda hayata ge\u00e7irilen bir vergi t\u00fcr\u00fc de\u011ferli konut vergisi. Bu kanun tasar\u0131s\u0131 kapsam\u0131nda mali de\u011feri belirli bir tutar\u0131n \u00fczerinde olan mesken nitelikli ta\u015f\u0131nmazlar\u0131n sahipleri devlete bir vergi \u00f6demekle y\u00fck\u00fcml\u00fc tutuluyor. Hangi evlerin bu s\u0131n\u0131fland\u0131rmada yer alaca\u011f\u0131n\u0131 belirleyen bu tutar ise elbette y\u0131ldan y\u0131la de\u011fi\u015fiklik g\u00f6steriyor. Bu sebeple mesken nitelikli ta\u015f\u0131nmaz\u0131n\u0131z \u00fczerinden de\u011ferli konut vergisi m\u00fckellefi olup olmad\u0131\u011f\u0131n\u0131z\u0131 ve bu ta\u015f\u0131nmaz\u0131n\u0131z\u0131n de\u011ferine g\u00f6re hangi vergi dilimine tabi oldu\u011funuzu senelik olarak takip etmenizi \u00f6neririz.<\/p>\n\n\n\n<p>Bu verginin <a href=\"https:\/\/www.konaak.com\/blog\/emlak-vergisi\/\" target=\"_blank\" rel=\"noreferrer noopener\">emlak vergisi<\/a>nden harici oldu\u011funu ve devlete ayr\u0131ca \u00f6denmesi gerekti\u011fini de hat\u0131rlatal\u0131m.&nbsp;<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Degerli_Konut_Vergisi_Sureci_Nasil_Isler\"><\/span>De\u011ferli Konut Vergisi S\u00fcreci Nas\u0131l \u0130\u015fler?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Hangi mesken nitelikli ta\u015f\u0131nmazlar\u0131n de\u011ferli konut vergisine tabi oldu\u011fu <a href=\"https:\/\/www.tkgm.gov.tr\/\" target=\"_blank\" rel=\"noreferrer noopener nofollow\">Tapu ve Kadastro Genel M\u00fcd\u00fcrl\u00fc\u011f\u00fc<\/a>\u2019nce ya da \u00e7e\u015fitli yetkilendirme \u015firketleri taraf\u0131ndan belirleniyor.&nbsp;<\/p>\n\n\n\n<p>Tapu ve Kadastro M\u00fcd\u00fcrl\u00fc\u011f\u00fc konutunuz i\u00e7in bir de\u011fer belirlemedi\u011fi takdirde mesken nitelikli ta\u015f\u0131nmaz\u0131n\u0131z\u0131n yer ald\u0131\u011f\u0131 belediye taraf\u0131ndan belirlenecek olan ya da belirlenen rayi\u00e7 bedel esas al\u0131n\u0131yor.<\/p>\n\n\n\n<p>E\u011fer sahip oldu\u011funuz evin de\u011ferli konut kategorisi i\u00e7erisinde yer ald\u0131\u011f\u0131 belirlenmi\u015fse taraf\u0131n\u0131za bir tebligat iletiliyor. Ayn\u0131 \u015fekilde mesken nitelikli ta\u015f\u0131nmaz\u0131n\u0131z\u0131n bu kategoride de\u011ferlendirildi\u011fi Tapu ve Kadastro M\u00fcd\u00fcrl\u00fc\u011f\u00fc\u2019n\u00fcn sayfas\u0131nda da ilan ediliyor.&nbsp;<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Degerli_Konut_Bedeline_Itiraz_Edilebilir_mi\"><\/span>De\u011ferli Konut Bedeline \u0130tiraz Edilebilir mi?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Tapu ve Kadastro M\u00fcd\u00fcrl\u00fc\u011f\u00fc\u2019n\u00fcn konutunuz i\u00e7in belirledi\u011fi bedele ilk 15 g\u00fcn i\u00e7erisinde itiraz etme hakk\u0131n\u0131z bulunuyor. \u0130tiraz\u0131n\u0131z\u0131 bu s\u00fcre i\u00e7erisinde ger\u00e7ekle\u015ftirmedi\u011finiz ya da yetkililerce itiraz\u0131n\u0131z ge\u00e7ersiz g\u00f6r\u00fcld\u00fc\u011f\u00fc takdirde de\u011ferli konut vergisini belirlenen tutar \u00fczerinden \u00f6demekle y\u00fck\u00fcml\u00fc say\u0131l\u0131yorsunuz.&nbsp;<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Degerli_Konut_Vergisi_Hesaplama\"><\/span>De\u011ferli Konut Vergisi Hesaplama<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<figure class=\"wp-block-image size-full\"><img decoding=\"async\" src=\"https:\/\/www.konaak.com\/blog\/wp-content\/uploads\/2023\/03\/What-is-the-Value-Added-Tax-Calculating-the-Value-Added-Tax.jpg\" alt=\"de\u011ferli konut vergisi nas\u0131l hesaplan\u0131r, vergi \u00f6deme, vergi hesaplama, hesap makinesi\" class=\"wp-image-18813\"\/><\/figure>\n\n\n\n<p>Ev sahiplerinin \u00f6demesi gereken de\u011ferli konut vergisi bedeli senelik olarak de\u011fi\u015fiklik g\u00f6sterse de bu vergi t\u00fcr\u00fc i\u00e7in yine y\u0131ll\u0131k olarak belirlenen vergi dilimleri mevcut. De\u011ferli konut vergisini hesaplarken mesken nitelikli gayrimenkul\u00fcn\u00fcz\u00fcn belirlenen mali de\u011feri \u00fczerinden bulundu\u011fu vergi dilimi baz al\u0131n\u0131yor. Buna g\u00f6re 3 farkl\u0131 dilimi aras\u0131ndan konutunuzun yer ald\u0131\u011f\u0131 dilime g\u00f6re belirlenen oran do\u011frultusunda vergi \u00f6demek gerekiyor.&nbsp;<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Degerli_Konut_Vergisi_Oranlari_2023\"><\/span>De\u011ferli Konut Vergisi Oranlar\u0131 2023<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>De\u011ferli konut vergisi i\u00e7in belirlenen 3 vergi dilimine g\u00f6re ta\u015f\u0131nmaz\u0131n bi\u00e7ilen de\u011feri \u00fczerinden \u00f6denecek bir oran belirleniyor. 2023 verilerine g\u00f6re de\u011ferli konut vergisi oranlar\u0131 \u015fu \u015fekilde:<\/p>\n\n\n\n<ul>\n<li>Konutun de\u011feri <strong>9.967.000 TL &#8211; 14.951.000 TL <\/strong>aras\u0131nda ise <strong>binde 3<\/strong><\/li>\n\n\n\n<li>Konutun de\u011feri<strong> 14.951.000 TL &#8211; 19.936.000 TL<\/strong> aras\u0131nda ise <strong>binde 6<\/strong><\/li>\n\n\n\n<li>Konutun de\u011feri <strong>19.936.000 TL<\/strong> \u00fczerinde ise <strong>binde 10<\/strong><\/li>\n<\/ul>\n\n\n\n<p>Bu de\u011ferlerin y\u0131ldan y\u0131la de\u011fi\u015fiklik g\u00f6sterdi\u011fini ve g\u00fcncel rakamlar i\u00e7in mevzuat\u0131 takip etmeniz gerekti\u011fini hat\u0131rlatal\u0131m.&nbsp;<\/p>\n\n\n\n<p>Ayr\u0131ca mesken nitelikli ta\u015f\u0131nmaz e\u011fer payl\u0131 m\u00fclkiyet olarak payla\u015f\u0131lm\u0131\u015fsa hak sahipleri hisseleri oran\u0131nda de\u011ferli konut vergisini \u00f6demekle sorumlu tutuluyor.&nbsp;<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Degerli_Konut_Vergisi_Ne_Zaman_Odenir\"><\/span>De\u011ferli Konut Vergisi Ne Zaman \u00d6denir?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Mesken nitelikli gayrimenkul\u00fcn\u00fcz\u00fcn de\u011ferli konut kapsam\u0131nda de\u011ferlendirildi\u011fini \u00f6\u011frenmenizin ard\u0131ndan takip eden \u015fubat ay\u0131nda m\u00fckellefiyetiniz ba\u015flam\u0131\u015f say\u0131l\u0131yor. Buna g\u00f6re o \u015fubat ay\u0131n\u0131n 20\u2019sine kadar vergi beyannamesi vermeniz gerekiyor. O y\u0131l\u0131n \u015fubat ve haziran aylar\u0131nda e\u015fit olarak iki taksit olacak \u015fekilde de\u011ferli konut vergisi \u00f6deme i\u015flemini ger\u00e7ekle\u015ftirebiliyorsunuz.&nbsp;<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Degerli_Konut_Vergisi_Istisnasi\"><\/span>De\u011ferli Konut Vergisi \u0130stisnas\u0131<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<figure class=\"wp-block-image size-full\"><img decoding=\"async\" src=\"https:\/\/www.konaak.com\/blog\/wp-content\/uploads\/2023\/03\/What-is-the-Value-Added-Tax-Value-Added-Tax-Exemption.jpg\" alt=\"de\u011ferli konut vergisi, ev, vergi \u00f6deme, \" class=\"wp-image-18809\"\/><\/figure>\n\n\n\n<p>Mesken nitelikli ta\u015f\u0131nmaz\u0131n\u0131n de\u011feri belli bir tutar\u0131n \u00fczeri olan ev sahipleri de\u011ferli konut vergisi \u00f6demekle y\u00fck\u00fcml\u00fc fakat baz\u0131 ev sahipleri i\u00e7in \u00e7e\u015fitli istisnai durumlar\u0131 da ge\u00e7erli. Peki kimler de\u011ferli konut vergisinden muaft\u0131r?<\/p>\n\n\n\n<ul>\n<li>Mesken nitelikli tek ta\u015f\u0131nmaz\u0131n\u0131z\u0131n olmas\u0131 durumunda<\/li>\n\n\n\n<li>Hi\u00e7bir geliriniz yoksa<\/li>\n\n\n\n<li>Sosyal G\u00fcvenlik Kurumu\u2019ndan ald\u0131\u011f\u0131n\u0131z emekli maa\u015f\u0131 d\u0131\u015f\u0131nda bir geliriniz yoksa<\/li>\n\n\n\n<li>Tek konuta hisse sahibiyseniz de\u011ferli konut vergisinden muaf tutuluyorsunuz.&nbsp;<\/li>\n<\/ul>\n\n\n\n<p>Ayn\u0131 \u015fekilde in\u015faat i\u015fi sebebiyle \u00fczerine kay\u0131tl\u0131 \u00e7ok say\u0131da konut bulunan ki\u015filer de de\u011ferli konut vergisinden muaf say\u0131l\u0131yor.&nbsp;<\/p>\n\n\n\n<p>Ayr\u0131ca Toplu Konut \u0130daresi Ba\u015fkanl\u0131\u011f\u0131\u2019n\u0131n (TOK\u0130), \u00fcniversitelerin, belediyelerin ve genel ya da \u00f6zel b\u00fct\u00e7eli idarelerin sahip olduklar\u0131 mesken nitelikli ta\u015f\u0131nmazlar da mali de\u011ferleri ne olursa olsun de\u011ferli konut kapsam\u0131nda de\u011ferlendirilmiyor ve vergiye tabi tutulmuyor.&nbsp;<\/p>\n\n\n\n<p>Bunlarla birlikte uluslararas\u0131 kurulu\u015flara ve bunlar\u0131n temsilcilerine ait binalar, el\u00e7ilerin ikamet etti\u011fi mesken nitelikli ta\u015f\u0131nmazlar ve konsolosluk ve el\u00e7ilik olarak kullan\u0131lan konutlar da de\u011ferli konut vergisinden muaf say\u0131l\u0131yor.&nbsp;<\/p>\n\n\n\n<p>Muafiyet \u015fartlar\u0131 ta\u015f\u0131mad\u0131\u011f\u0131 halde muafiyetten yararlanan ya da muafiyet \u015fartlar\u0131 sona erdi\u011fi halde bu de\u011fi\u015fikli yetkili kurumlara bildirmeyen m\u00fckellefler durumun tespit edilmesinden sonra ceza ile birlikte gecikme faiziyle birlikte bu vergiyi \u00f6demekle sorumlu tutuluyor.&nbsp;<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Degerli_Konut_Vergisi_Mukellefiyeti_Ne_Zaman_Sona_Erer\"><\/span>De\u011ferli Konut Vergisi M\u00fckellefiyeti Ne Zaman Sona Erer?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>De\u011ferli konut vergisine m\u00fckellef olman\u0131zdan itibaren baz\u0131 durumlar\u0131n ger\u00e7ekle\u015fmesi halinde mesken nitelikli ta\u015f\u0131nmaz\u0131n\u0131z \u00fczerinden vergi m\u00fckellefiyetiniz sona erebiliyor. Buna g\u00f6re:&nbsp;<\/p>\n\n\n\n<ul>\n<li>Mesken nitelikli ta\u015f\u0131nmaz\u0131n\u0131z de\u011feri sonraki y\u0131llarda kanunda belirlenen de\u011ferlerin alt\u0131nda kald\u0131\u011f\u0131nda<\/li>\n\n\n\n<li>Mesken nitelikli ta\u015f\u0131nmaz\u0131n\u0131z vergiye tabi say\u0131l\u0131rken sonradan muafiyet \u015fartlar\u0131 kazanman\u0131z halinde<\/li>\n\n\n\n<li>Mesken nitelikli ta\u015f\u0131nmaz\u0131n yanmas\u0131, y\u0131k\u0131lmas\u0131 ve\/veya tamamen kullan\u0131lmaz hale gelmesi durumunda de\u011ferli konut vergisi m\u00fckellefiyetiniz sonland\u0131r\u0131l\u0131yor.&nbsp;<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Degerli_Konut_Vergisi_Beyannamesi\"><\/span>De\u011ferli Konut Vergisi Beyannamesi<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>De\u011ferli konut vergisi beyannamesi Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131 (G\u0130B) beyan sisteminde yer alan Beyanname D\u00fczenleme Program\u0131 (BDP) \u00fczerinden verilebiliyor.&nbsp;<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Degerli_Konut_Vergisi_Kanunu\"><\/span>De\u011ferli Konut Vergisi Kanunu<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>De\u011ferli konut vergisine dair t\u00fcm detaylar ve s\u00fcre\u00e7ler 1319 say\u0131l\u0131 <a href=\"https:\/\/www.mevzuat.gov.tr\/mevzuatmetin\/1.5.1319.pdf\" target=\"_blank\" rel=\"noreferrer noopener nofollow\">Emlak Vergisi Kanunu <\/a>i\u00e7erisinde belirleniyor.&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Ev sahiplerinin mesken nitelikli ta\u015f\u0131nmazlar\u0131 \u00fczerinden elde ettikleri pek \u00e7ok haklar\u0131 oldu\u011fu gibi \u00e7e\u015fitli sorumluluklar\u0131 da bulunuyor. Bu sorumluluklar aras\u0131nda [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":91297,"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":[645,447],"tags":[],"_links":{"self":[{"href":"https:\/\/www.konaak.com\/blog\/wp-json\/wp\/v2\/posts\/18808"}],"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=18808"}],"version-history":[{"count":5,"href":"https:\/\/www.konaak.com\/blog\/wp-json\/wp\/v2\/posts\/18808\/revisions"}],"predecessor-version":[{"id":91303,"href":"https:\/\/www.konaak.com\/blog\/wp-json\/wp\/v2\/posts\/18808\/revisions\/91303"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.konaak.com\/blog\/wp-json\/wp\/v2\/media\/91297"}],"wp:attachment":[{"href":"https:\/\/www.konaak.com\/blog\/wp-json\/wp\/v2\/media?parent=18808"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.konaak.com\/blog\/wp-json\/wp\/v2\/categories?post=18808"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.konaak.com\/blog\/wp-json\/wp\/v2\/tags?post=18808"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}