{"id":10279,"date":"2026-02-24T09:23:25","date_gmt":"2026-02-24T09:23:25","guid":{"rendered":"https:\/\/www.mapfre.com.tr\/blog\/?p=10279"},"modified":"2026-02-24T09:23:27","modified_gmt":"2026-02-24T09:23:27","slug":"emlak-vergisi-nedir","status":"publish","type":"post","link":"https:\/\/www.mapfre.com.tr\/blog\/yasa\/emlak-vergisi-nedir\/","title":{"rendered":"Emlak Vergisi Nedir, Ne Zaman \u00d6denir?\u00a0"},"content":{"rendered":"\n<p>Ev veya arsa sahibi olmak,&nbsp; baz\u0131 yasal sorumluluklar\u0131 da beraberinde getirir. Bu sorumluluklardan biri de her y\u0131l \u00f6denmesi gereken emlak vergisidir. Peki, emlak vergisi nedir,&nbsp; nas\u0131l hesaplan\u0131r ve nereye \u00f6denir?<\/p>\n\n\n\n<!--more-->\n\n\n\n<p>Gelin, emlak vergisi ile ilgili merak edilen t\u00fcm sorular\u0131n cevaplar\u0131n\u0131 birlikte ke\u015ffedelim.&nbsp;<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>Emlak Vergisi Nedir?&nbsp;<\/strong><\/h2>\n\n\n\n<p>Emlak vergisi, T\u00fcrkiye s\u0131n\u0131rlar\u0131 i\u00e7inde bulunan ta\u015f\u0131nmaz mallar \u00fczerinden al\u0131nan bir vergi t\u00fcr\u00fcd\u00fcr. Bu verginin kapsam\u0131 ve \u00f6deme \u015fartlar\u0131 ise <a href=\"https:\/\/www.mevzuat.gov.tr\/mevzuat?MevzuatNo=1319&amp;MevzuatTur=1&amp;MevzuatTertip=5\" target=\"_blank\" rel=\"noreferrer noopener\">1319 say\u0131l\u0131 Emlak Vergisi Kanunu<\/a> ile d\u00fczenlenir.&nbsp;<\/p>\n\n\n\n<p>Kanunda da belirtildi\u011fi gibi emlak vergisi iki ayr\u0131 kategoriye ayr\u0131l\u0131r. Bina vergisi ve arazi vergisi olarak adland\u0131r\u0131lan bu kategorileri \u015fu \u015fekilde a\u00e7\u0131klamak m\u00fcmk\u00fcn:&nbsp;<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Bina vergisi: <\/strong>T\u00fcrkiye s\u0131n\u0131rlar\u0131 i\u00e7inde bulunan konutlar ve i\u015f yerleri gibi t\u00fcm binalar bina vergisine tabidir.&nbsp;<\/li>\n\n\n\n<li><strong>Arazi vergisi: <\/strong>T\u00fcrkiye s\u0131n\u0131rlar\u0131 i\u00e7inde bulunan arazi ve arsalar i\u00e7in arazi vergisi \u00f6denmesi gerekir.&nbsp;<\/li>\n<\/ul>\n\n\n\n<p>K\u0131sacas\u0131 T\u00fcrkiye s\u0131n\u0131rlar\u0131 i\u00e7erisinde bulunan ta\u015f\u0131nmaz m\u00fclkler i\u00e7in \u00f6denen bina veya arazi vergisi, emlak vergisi olarak kar\u015f\u0131m\u0131za \u00e7\u0131kar.&nbsp;<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>Emlak Vergisi Nas\u0131l Hesaplan\u0131r?&nbsp;<\/strong><\/h2>\n\n\n\n<p>Emlak vergisini hesaplamak i\u00e7in \u00f6ncelikle m\u00fclk\u00fcn o sene i\u00e7erisindeki de\u011ferinin bulunmas\u0131 gerekir. Bu de\u011feri bulmak i\u00e7in de her sene a\u00e7\u0131klanan yeniden de\u011ferleme oran\u0131n\u0131n yar\u0131s\u0131 dikkate al\u0131n\u0131r.&nbsp;<\/p>\n\n\n\n<p>\u00d6rne\u011fin bir evin de\u011feri, 2025 y\u0131l\u0131nda 1.000.000 TL olsun. Bu evin 2026 y\u0131l\u0131ndaki de\u011ferini bulmak i\u00e7in 2026 y\u0131l\u0131n\u0131n yeniden de\u011ferleme oran\u0131 olan %25,49\u2019\u00fcn yar\u0131s\u0131 yani %12,75 oran\u0131nda art\u0131r\u0131lmas\u0131 gerekir. Buna g\u00f6re;&nbsp;<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>M\u00fclk\u00fcn g\u00fcncel de\u011feri: 1.000.000 + (1.000.000 x %12,75 ) = 1.127.500 TL olur.\u00a0<\/li>\n<\/ul>\n\n\n\n<p>Tabii ki bu de\u011fer, m\u00fclk\u00fcn bulundu\u011fu yere ve \u00f6zelliklerine g\u00f6re farkl\u0131la\u015fabilir. Hatta bu de\u011fer \u00fczerinden kesilecek emlak vergisi oran\u0131 da m\u00fclk\u00fcn t\u00fcr\u00fcne ve bulundu\u011fu yere g\u00f6re de\u011fi\u015fir. \u00c7\u00fcnk\u00fc b\u00fcy\u00fck bir \u015fehirde bulunan m\u00fclkler ile di\u011fer \u015fehirlerde bulunan m\u00fclkler i\u00e7in vergi oranlar\u0131 farkl\u0131la\u015f\u0131r. Hesaplanan vergi de\u011ferine uygulanacak emlak vergisi oranlar\u0131 ise \u015fu \u015fekildedir:&nbsp;<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><thead><tr><th colspan=\"3\"><strong>Emlak Vergisi Oranlar\u0131<\/strong><\/th><\/tr><\/thead><tbody><tr><td><\/td><td><strong>B\u00fcy\u00fck \u015fehirlerde&nbsp;<\/strong><\/td><td><strong>Di\u011fer \u015fehirlerde<\/strong><\/td><\/tr><tr><td><strong>Konutlar<\/strong><\/td><td>Binde 2<\/td><td>Binde 1<\/td><\/tr><tr><td><strong>\u0130\u015f yerleri&nbsp;<\/strong><\/td><td>Binde 4<\/td><td>Binde 2<\/td><\/tr><tr><td><strong>Arsalar<\/strong><\/td><td>Binde 6&nbsp;<\/td><td>Binde 3&nbsp;<\/td><\/tr><tr><td><strong>Araziler<\/strong><\/td><td>Binde 2&nbsp;<\/td><td>Binde 1&nbsp;<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p>Yukar\u0131da de\u011ferini hesaplad\u0131\u011f\u0131m\u0131z evin b\u00fcy\u00fck \u015fehirde oldu\u011funu farz edersek binde 2 oran\u0131n\u0131 dikkate alarak emlak vergisi tutar\u0131n\u0131 hesaplayabiliriz. Buna g\u00f6re;&nbsp;<\/p>\n\n\n\n<p>Emlak vergisi tutar\u0131: 1.000.000 x 0,002 = 2.000 TL olur.\u00a0<\/p>\n\n\n\n<p>Hesaplamada dikkate al\u0131nan unsurlardan da anla\u015f\u0131ld\u0131\u011f\u0131 gibi emlak vergisi tutar\u0131; m\u00fclk\u00fcn bulundu\u011fu b\u00f6lgeye, t\u00fcr\u00fcne ve b\u00fcy\u00fckl\u00fc\u011f\u00fcne, k\u0131sacas\u0131 \u00f6zelliklerine g\u00f6re de\u011fi\u015febilir. Yani bir m\u00fclk\u00fcn rayi\u00e7 bedeli, nas\u0131l bulundu\u011fu pazar ko\u015fullar\u0131na g\u00f6re de\u011fi\u015fiyorsa emlak vergisi tutar\u0131 da bu de\u011fere g\u00f6re farkl\u0131la\u015fabilir. Gayrimenkul al\u0131m-sat\u0131m\u0131nda bilinmesi gereken terimlerden biri olan rayi\u00e7 bedel hakk\u0131nda daha detayl\u0131 bilgi almak isterseniz \u201c<a href=\"https:\/\/www.mapfre.com.tr\/blog\/yasa\/rayic-bedeli-nedir-nasil-hesaplanir\/\" target=\"_blank\" rel=\"noreferrer noopener\">Rayi\u00e7 Bedeli Nedir, Nas\u0131l Hesaplan\u0131r?<\/a>\u201d yaz\u0131m\u0131z\u0131 okuyabilirsiniz.&nbsp;<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>Emlak Vergisi Ne Zaman \u00d6denir?&nbsp;<\/strong><\/h2>\n\n\n\n<figure class=\"wp-block-image size-full is-resized\"><img loading=\"lazy\" decoding=\"async\" width=\"724\" height=\"483\" src=\"https:\/\/www.mapfre.com.tr\/blog\/media\/2025\/03\/emlak-vergisi-nedir-ne-zaman-odenir.jpg\" alt=\"Emlak Vergisi Ne Zaman \u00d6denir?\" class=\"wp-image-10281\" style=\"width:780px;height:auto\" srcset=\"https:\/\/www.mapfre.com.tr\/blog\/media\/2025\/03\/emlak-vergisi-nedir-ne-zaman-odenir.jpg 724w, https:\/\/www.mapfre.com.tr\/blog\/media\/2025\/03\/emlak-vergisi-nedir-ne-zaman-odenir-300x200.jpg 300w, https:\/\/www.mapfre.com.tr\/blog\/media\/2025\/03\/emlak-vergisi-nedir-ne-zaman-odenir-585x390.jpg 585w, https:\/\/www.mapfre.com.tr\/blog\/media\/2025\/03\/emlak-vergisi-nedir-ne-zaman-odenir-263x175.jpg 263w\" sizes=\"auto, (max-width: 724px) 100vw, 724px\" \/><\/figure>\n\n\n\n<p>Emlak vergisi \u00f6deme zamanlar\u0131, Emlak Vergisi Kanununun 30. maddesinde a\u00e7\u0131k\u00e7a belirtilir. Buna g\u00f6re bu vergiyi \u00f6deme zaman\u0131; ilk taksit mart, nisan ve may\u0131s aylar\u0131nda, ikinci taksit ise kas\u0131m ay\u0131 i\u00e7inde olmak \u00fczere iki taksit \u015feklindedir. T\u00fcrkiye Cumhuriyeti s\u0131n\u0131rlar\u0131 i\u00e7erisinde ta\u015f\u0131nmaz\u0131 bulunan her vatanda\u015f, bu \u00f6deme zamanlar\u0131na uyarak emlak vergisini \u00f6demekle y\u00fck\u00fcml\u00fcd\u00fcr.&nbsp;<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>Emlak Vergisi \u00d6demesi Nas\u0131l Yap\u0131l\u0131r?&nbsp;<\/strong><\/h2>\n\n\n\n<p>Emlak vergisi \u00f6demesini yapmak i\u00e7in pek \u00e7ok farkl\u0131 yol bulunur. \u0130sterseniz online isterseniz fiziksel \u00f6deme se\u00e7enekleri sayesinde sahip oldu\u011funuz m\u00fclke ait emlak vergisini \u00f6deyebilirsiniz.&nbsp;<\/p>\n\n\n\n<p>Emlak vergisi \u00f6demek i\u00e7in tercih edebilece\u011finiz \u00f6deme se\u00e7eneklerini ise \u015fu \u015fekilde s\u0131ralayabiliriz:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Belediye vezneleri: <\/strong>Ta\u015f\u0131nmaz\u0131n bulundu\u011fu belediyenin veznelerine nakit veya kredi kart\u0131 ile \u00f6deme yap\u0131labilir.<\/li>\n\n\n\n<li><strong>\u0130nternet \u00fczerinden: <\/strong>Bir\u00e7ok belediye sadece fiziksel de\u011fil, online \u00f6deme imkan\u0131 da sunar. Bu nedenle belediyelerim resmi web siteleri \u00fczerinden emlak vergisi \u00f6demesi ger\u00e7ekle\u015ftirilebilir.<\/li>\n\n\n\n<li><strong>e-Devlet \u00fczerinden:<\/strong> e-Devlet kap\u0131s\u0131 arac\u0131l\u0131\u011f\u0131yla \u201c<a href=\"https:\/\/www.turkiye.gov.tr\/gib-vergi-borcu-sorgu\" target=\"_blank\" rel=\"noreferrer noopener\">Vergi Borcu Sorgulama ve \u00d6deme<\/a>\u201d sayfas\u0131na giri\u015f yap\u0131larak \u00f6deme yap\u0131labilir.&nbsp;<\/li>\n\n\n\n<li><strong>Bankalar:<\/strong> Anla\u015fmal\u0131 bankalar\u0131n \u015fubeleri, ATM&#8217;leri ve internet bankac\u0131l\u0131\u011f\u0131 \u00fczerinden \u00f6deme imkan\u0131 bulunur.&nbsp;<\/li>\n<\/ul>\n\n\n\n<p>\u00d6deme se\u00e7ene\u011finiz hangisi olursa olsun, emlak vergisi \u00f6demelerinizi yaparken ta\u015f\u0131nmaz\u0131n ada, parsel ve di\u011fer kimlik bilgilerini do\u011fru bir \u015fekilde belirtmeye \u00f6zen g\u00f6sterin.<\/p>\n\n\n\n<p>K\u0131sacas\u0131 emlak vergisi, ta\u015f\u0131nmaz mal sahiplerinin yasal y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fcd\u00fcr ve belirtilen s\u00fcrelerde d\u00fczenli olarak \u00f6denmelidir. Ancak unutmay\u0131n ki mal sahiplerinin \u00f6demesi gereken vergiler sadece bununla s\u0131n\u0131rl\u0131 de\u011fil. Bir ev sahibi olarak \u00f6demeniz gereken di\u011fer vergileri ke\u015ffetmek i\u00e7in de \u201c<a href=\"https:\/\/www.mapfre.com.tr\/blog\/yasa\/konut-icin-odenen-vergiler-nelerdir\/\" target=\"_blank\" rel=\"noreferrer noopener\">Konut \u0130\u00e7in \u00d6denen Vergiler Nelerdir? Hangi Durumda \u00d6denirler?<\/a>\u201d yaz\u0131m\u0131z\u0131 okuyabilirsiniz.&nbsp;<\/p>\n\n\n\n<p>Ayr\u0131ca yasal y\u00fck\u00fcml\u00fcl\u00fcklerin yan\u0131 s\u0131ra evinizi g\u00fcvence alt\u0131na almak i\u00e7in farkl\u0131 risklere kar\u015f\u0131 haz\u0131rl\u0131kl\u0131 olman\u0131z da olduk\u00e7a \u00f6nemli. Bunun i\u00e7inde MAPFRE Sigorta her zaman yan\u0131n\u0131zda.&nbsp;<\/p>\n\n\n\n<p>Evinizde olu\u015fabilecek h\u0131rs\u0131zl\u0131k, yang\u0131n gibi beklenmedik durumlara kar\u015f\u0131 \u00f6nlem almak i\u00e7in MAPFRE Sigorta <a href=\"https:\/\/www.mapfre.com.tr\/sigorta-tr\/bireysel\/konutlar-icin-cagdas-guvence-sigortasi\/\" target=\"_blank\" rel=\"noreferrer noopener\">Konutlar \u0130\u00e7in \u00c7a\u011fda\u015f G\u00fcvence Sigortas\u0131<\/a> yapt\u0131rabilirsiniz. Detayl\u0131 bilgi i\u00e7in de <a href=\"https:\/\/form.mapfre.com.tr\/iletisim\/formlar\/#\/acenteler\" target=\"_blank\" rel=\"noreferrer noopener\">sat\u0131\u015f kanallar\u0131m\u0131zla<\/a> ileti\u015fime ge\u00e7ebilirsiniz.&nbsp;<\/p>\n\n\n\n<p>MAPFRE Sigorta<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Emlak vergisi nedir, nas\u0131l hesaplan\u0131r ve ne zaman \u00f6denir? Emlak vergisi \u00f6deme zamanlar\u0131 ve hesaplama detaylar\u0131 blog yaz\u0131m\u0131zda!<\/p>\n","protected":false},"author":20,"featured_media":10280,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[887,1970],"tags":[899],"class_list":["post-10279","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-yasa","category-yasam-alani-yasa","tag-ipucu"],"_links":{"self":[{"href":"https:\/\/www.mapfre.com.tr\/blog\/wp-json\/wp\/v2\/posts\/10279","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.mapfre.com.tr\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.mapfre.com.tr\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.mapfre.com.tr\/blog\/wp-json\/wp\/v2\/users\/20"}],"replies":[{"embeddable":true,"href":"https:\/\/www.mapfre.com.tr\/blog\/wp-json\/wp\/v2\/comments?post=10279"}],"version-history":[{"count":5,"href":"https:\/\/www.mapfre.com.tr\/blog\/wp-json\/wp\/v2\/posts\/10279\/revisions"}],"predecessor-version":[{"id":10688,"href":"https:\/\/www.mapfre.com.tr\/blog\/wp-json\/wp\/v2\/posts\/10279\/revisions\/10688"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.mapfre.com.tr\/blog\/wp-json\/wp\/v2\/media\/10280"}],"wp:attachment":[{"href":"https:\/\/www.mapfre.com.tr\/blog\/wp-json\/wp\/v2\/media?parent=10279"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.mapfre.com.tr\/blog\/wp-json\/wp\/v2\/categories?post=10279"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.mapfre.com.tr\/blog\/wp-json\/wp\/v2\/tags?post=10279"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}