{"id":6000,"date":"2020-01-06T08:43:17","date_gmt":"2020-01-06T08:43:17","guid":{"rendered":"https:\/\/www.mapfre.com.tr\/blog\/?p=6000"},"modified":"2024-09-18T12:14:29","modified_gmt":"2024-09-18T12:14:29","slug":"gayrimenkul-deger-artis-kazanci-nedir-nasil-hesaplanir","status":"publish","type":"post","link":"https:\/\/www.mapfre.com.tr\/blog\/yasa\/gayrimenkul-deger-artis-kazanci-nedir-nasil-hesaplanir\/","title":{"rendered":"Gayrimenkul De\u011fer Art\u0131\u015f Kazanc\u0131 Nedir, Nas\u0131l Hesaplan\u0131r?"},"content":{"rendered":"\n<p>Gayrimenkul sadece konaklamak ya da bir i\u015f yeri olu\u015fturmak amac\u0131yla al\u0131nmaz. Ayn\u0131 zamanda \u00e7ok\u00e7a tercih edilen bir yat\u0131r\u0131m arac\u0131d\u0131r. Fakat yat\u0131r\u0131m amac\u0131yla al\u0131nan gayrimenkuller, al\u0131\u015f tarihi sonras\u0131nda belirli bir zaman aral\u0131\u011f\u0131 i\u00e7erisinde sat\u0131l\u0131rsa bu durumda sat\u0131\u015f, vergiye tabi tutuluyor.<\/p>\n\n\n\n<!--more-->\n\n\n\n<p>\u0130\u015fte, gayrimenkul\u00fcn sat\u0131\u015f\u0131n\u0131n al\u0131\u015ftan k\u0131sa bir s\u00fcre i\u00e7erisinde ger\u00e7ekle\u015fmesi durumunda kar\u015f\u0131n\u0131za \u00e7\u0131kma ihtimali olan gayrimenkul de\u011fer art\u0131\u015f kazanc\u0131 hakk\u0131nda bilmeniz gerekenler:<\/p>\n\n\n\n<div class=\"schema-faq wp-block-yoast-faq-block\"><div class=\"schema-faq-section\" id=\"faq-question-1602443232998\"><strong class=\"schema-faq-question\"><strong>Gayrimenkul De\u011fer Art\u0131\u015f Kazanc\u0131 Nedir?<\/strong><\/strong> <p class=\"schema-faq-answer\"><br\/>Bir konut sat\u0131n ald\u0131n\u0131z diyelim. Bir s\u00fcre sonra s\u00f6z konusu konutun sat\u0131\u015f\u0131n\u0131 ger\u00e7ekle\u015ftirip gelir elde etmek istiyorsunuz. Fakat bu noktada konutu ne zaman sataca\u011f\u0131n\u0131z olduk\u00e7a \u00f6nemli. \u00c7\u00fcnk\u00fc gayrimenkul al\u0131\u015f tarihinden itibaren 5 y\u0131l i\u00e7erisinde evi satman\u0131z durumunda bir vergi \u00f6demeniz gerekiyor. Gelir Vergisi Kanununun 80. maddesi do\u011frultusunda al\u0131nan bu vergiye ise \u201cGayrimenkul De\u011fer Art\u0131\u015f\u0131 Kazanc\u0131 Vergisi\u201d deniyor.<br\/>Fakat 5 y\u0131l i\u00e7erisinde sat\u0131\u015f\u0131n\u0131 ger\u00e7ekle\u015ftirmek istedi\u011finiz gayrimenkule, miras ya da ba\u011f\u0131\u015f yoluyla sahip olduysan\u0131z bu durumda de\u011fer art\u0131\u015f kazanc\u0131ndan muaf tutuluyorsunuz. Yani sat\u0131\u015f\u0131n\u0131 ger\u00e7ekle\u015ftirmek istedi\u011finiz m\u00fclke bir bedel \u00f6demeden sahip olduysan\u0131z 5 y\u0131l dolmadan da gayrimenkul de\u011fer art\u0131\u015f kazanc\u0131 \u00f6demeden evin sat\u0131\u015f\u0131n\u0131 ger\u00e7ekle\u015ftirebilirsiniz.<\/p> <\/div> <\/div>\n\n\n\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"512\" src=\"https:\/\/www.mapfre.com.tr\/blog\/media\/2020\/05\/gayrimenkul-deger-artis-vergisi-1024x512.jpeg\" alt=\"Gayrimenkul De\u011fer Art\u0131\u015f Vergisi\" class=\"wp-image-6011\" srcset=\"https:\/\/www.mapfre.com.tr\/blog\/media\/2020\/05\/gayrimenkul-deger-artis-vergisi-1024x512.jpeg 1024w, https:\/\/www.mapfre.com.tr\/blog\/media\/2020\/05\/gayrimenkul-deger-artis-vergisi-300x150.jpeg 300w, https:\/\/www.mapfre.com.tr\/blog\/media\/2020\/05\/gayrimenkul-deger-artis-vergisi-768x384.jpeg 768w, https:\/\/www.mapfre.com.tr\/blog\/media\/2020\/05\/gayrimenkul-deger-artis-vergisi-1536x768.jpeg 1536w, https:\/\/www.mapfre.com.tr\/blog\/media\/2020\/05\/gayrimenkul-deger-artis-vergisi-1170x585.jpeg 1170w, https:\/\/www.mapfre.com.tr\/blog\/media\/2020\/05\/gayrimenkul-deger-artis-vergisi-1920x960.jpeg 1920w, https:\/\/www.mapfre.com.tr\/blog\/media\/2020\/05\/gayrimenkul-deger-artis-vergisi-585x293.jpeg 585w, https:\/\/www.mapfre.com.tr\/blog\/media\/2020\/05\/gayrimenkul-deger-artis-vergisi.jpeg 2000w\" sizes=\"auto, (max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>Gayrimenkul De\u011fer Art\u0131\u015f Kazanc\u0131 Vergisi Nas\u0131l Hesaplan\u0131r?<\/strong><\/h2>\n\n\n\n<p>Gayrimenkul de\u011fer art\u0131\u015f\u0131 hesaplama i\u00e7in T\u00dc\u0130K taraf\u0131ndan a\u00e7\u0131klanan ve her ay g\u00fcncellenen \u201cYurt \u0130\u00e7i \u00dcretici Fiyat Endeksi\u201d yani Y\u0130-\u00dcFE\u2019den yararlan\u0131l\u0131yor. De\u011fer art\u0131\u015f kazanc\u0131 vergisine dair hesaplama yap\u0131l\u0131rken ise al\u0131m ve sat\u0131m ay\u0131 de\u011fil, al\u0131\u015ftan ve sat\u0131\u015ftan bir ay \u00f6nceki Y\u0130-\u00dcFE de\u011ferlerinin baz al\u0131nmas\u0131 gerekiyor. Ard\u0131ndan evin al\u0131\u015f fiyat\u0131n\u0131n bug\u00fcnk\u00fc de\u011feri bulunuyor ve bu i\u015flem sonras\u0131nda elde edilen tutardan her y\u0131l belirlenen istisna bedel d\u00fc\u015f\u00fcl\u00fcyor. \u00c7\u0131kan sonu\u00e7 \u00fczerinden gelir vergisi dilimi do\u011frultusunda vergi bedeli hesaplan\u0131p \u00f6denmesi gereken tutar elde ediliyor.<\/p>\n\n\n\n<p>\u015eimdi, bir \u00f6rnekle gayrimenkul de\u011fer art\u0131\u015f\u0131 kazanc\u0131 nas\u0131l hesaplan\u0131r, anlatal\u0131m.<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>1 Haziran 2016 tarihinde 200.000 TL\u2019ye al\u0131nan bir ev, 1 Mart 2020 tarihinde 400.000 TL\u2019ye sat\u0131lacak olsun.<\/li><\/ul>\n\n\n\n<p>Bu durumda al\u0131\u015f ve sat\u0131\u015f ger\u00e7ekle\u015fmeden bir \u00f6nceki aylar olan May\u0131s 2016 ve \u015eubat 2020\u2019nin fiyat endeksleri birbirine b\u00f6l\u00fcnmeli ve evin al\u0131\u015f fiyat\u0131yla \u00e7arp\u0131lmal\u0131.<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>\u015eubat 2020 Y\u0130-\u00dcFE: 464,64&nbsp;<\/li><li>May\u0131s 2016 Y\u0130-\u00dcFE: 256,21&nbsp;<\/li><\/ul>\n\n\n\n<p>200.000 (ev al\u0131\u015f fiyat\u0131) x (464,64 \/ 256,21) = 362.702 TL (Evin g\u00fcncel fiyat\u0131)<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>Evin bug\u00fcnk\u00fc sat\u0131\u015f fiyat\u0131ndan endeks do\u011frultusunda elde edilen g\u00fcncel bedel \u00e7\u0131kar\u0131l\u0131r.<\/li><\/ul>\n\n\n\n<p>400.000 (evin sat\u0131\u015f fiyat\u0131) &#8211; 362.702 (evin g\u00fcncel bedeli) = 37.298 TL<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>Ula\u015f\u0131lan sonu\u00e7tan, gayrimenkul de\u011fer art\u0131\u015f kazanc\u0131 istisna bedeli \u00e7\u0131kar\u0131l\u0131r. Bu bedel y\u0131llara g\u00f6re farkl\u0131l\u0131k g\u00f6sterir. 2019 y\u0131l\u0131nda 14.800 TL olan bu bedel, 2020 y\u0131l\u0131nda 18.000 TL\u2019dir. G\u00fcncel istisna tutar\u0131 i\u00e7in <a href=\"https:\/\/www.gib.gov.tr\/yardim-ve-kaynaklar\/yararli-bilgiler\/deger-artisi-kazanclarina-iliskin-istisna-tutari\" target=\"_blank\" rel=\"noreferrer noopener\">Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131n\u0131n tablosunu <\/a>inceleyebilirsiniz.<\/li><\/ul>\n\n\n\n<p>37.298 &#8211; 18.000 (istisna tutar) = 19.298 TL<\/p>\n\n\n\n<ul class=\"wp-block-list\"><li>2020 gelir vergisi tarifesinde belirtilen y\u00fczde do\u011frultusunda tutar belirlenir. 2020 y\u0131l\u0131 i\u00e7in belirlenen gelir vergisi tarifesi a\u015fa\u011f\u0131daki gibidir.&nbsp;<\/li><\/ul>\n\n\n\n<ul class=\"wp-block-list\"><li>22.000 TL\u2019ye kadar: %15<\/li><li>49.000 TL\u2019nin 22.000 TL\u2019si i\u00e7in 3.300 TL + geri kalan bedelin %20\u2019si<\/li><li>120.000 TL\u2019nin 49.000 TL\u2019si i\u00e7in 8.700 TL + geri kalan bedelin %27\u2019si<\/li><li>600.000 TL\u2019nin 120.000 TL\u2019si i\u00e7in 27.870 TL + geri kalan bedelin %35\u2019i<\/li><li>600.000 TL\u2019den fazlas\u0131 durumunda 600.000 TL i\u00e7in 195.870 TL + geri kalan bedelin %40\u2019\u0131<\/li><\/ul>\n\n\n\n<p>19.298 x %15 = 2.894 TL (\u00f6denmesi gereken tutar)<\/p>\n\n\n\n<p>Gayrimenkul de\u011fer art\u0131\u015f\u0131 kazanc\u0131 hesaplamak biraz zahmetli, fark\u0131nday\u0131z. Fakat dilerseniz Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131 taraf\u0131ndan olu\u015fturulan <a rel=\"noreferrer noopener\" href=\"https:\/\/intvd.gib.gov.tr\/hazirbeyan\/degerArtisiHesap.html\" target=\"_blank\">de\u011fer art\u0131\u015f\u0131 kazanc\u0131 hesaplama arac\u0131ndan<\/a> da yard\u0131m alabilir ve \u00f6denmesi gereken tutar\u0131 kolayl\u0131kla hesaplayabilirsiniz.<\/p>\n\n\n\n<figure class=\"wp-block-image size-large\"><img loading=\"lazy\" decoding=\"async\" width=\"1000\" height=\"500\" src=\"https:\/\/www.mapfre.com.tr\/blog\/media\/2020\/05\/gayrimenkul-deger-artisi-kazanci-nedir.jpeg\" alt=\"Gayrimenkul De\u011fer Art\u0131\u015f\u0131 Kazanc\u0131 Nedir\" class=\"wp-image-6010\" srcset=\"https:\/\/www.mapfre.com.tr\/blog\/media\/2020\/05\/gayrimenkul-deger-artisi-kazanci-nedir.jpeg 1000w, https:\/\/www.mapfre.com.tr\/blog\/media\/2020\/05\/gayrimenkul-deger-artisi-kazanci-nedir-300x150.jpeg 300w, https:\/\/www.mapfre.com.tr\/blog\/media\/2020\/05\/gayrimenkul-deger-artisi-kazanci-nedir-768x384.jpeg 768w, https:\/\/www.mapfre.com.tr\/blog\/media\/2020\/05\/gayrimenkul-deger-artisi-kazanci-nedir-585x293.jpeg 585w\" sizes=\"auto, (max-width: 1000px) 100vw, 1000px\" \/><\/figure>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>Gayrimenkul De\u011fer Art\u0131\u015f\u0131 Ne Zaman \u00d6denir?<\/strong><\/h2>\n\n\n\n<p>Ald\u0131klar\u0131 evi 5 y\u0131l ge\u00e7meden elden \u00e7\u0131karan mal sahiplerinin \u00f6demesi gereken bu vergi, genellikle mart ve temmuz aylar\u0131nda iki taksitle \u00f6denebiliyor. Fakat \u00f6deme tarihleri hakk\u0131ndaki geli\u015fmeleri takip etmekte fayda oldu\u011funu belirtelim. \u00d6deme i\u015flemleri ve ayr\u0131nt\u0131l\u0131 bilgi i\u00e7in <a href=\"https:\/\/intvrg.gib.gov.tr\/\" target=\"_blank\" rel=\"noreferrer noopener\">\u0130nternet Vergi Dairesi<\/a>\u2019ni inceleyebilir ya da 444 0 189 numaral\u0131 ileti\u015fim merkezini arayabilirsiniz<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><strong>Zorunlu Deprem Sigortas\u0131 ile Evinizi G\u00fcvence Alt\u0131na Almay\u0131 Unutmay\u0131n<\/strong><\/h2>\n\n\n\n<p>\u0130ster sat\u0131n ald\u0131\u011f\u0131n\u0131z evde ya\u015fay\u0131n, isterseniz sadece yat\u0131r\u0131m amac\u0131yla alm\u0131\u015f olun ve bahsi ge\u00e7en evde konaklamay\u0131n, DASK yapt\u0131rmay\u0131 kesinlikle unutmamal\u0131s\u0131n\u0131z! Her y\u0131l yenilenmesi gereken Zorunlu Deprem Sigortas\u0131 (DASK) sayesinde deprem s\u0131ras\u0131nda ya da sonras\u0131nda evinizde olu\u015fabilecek hasarlara kar\u015f\u0131 maddi g\u00fcvenceye sahip olabilir ve b\u00f6ylece yat\u0131r\u0131m\u0131n\u0131z\u0131 garanti alt\u0131na alabilirsiniz. Dilerseniz <a href=\"https:\/\/www.mapfre.com.tr\/blog\/yasa\/neden-deprem-sigortasi-yaptirmalisiniz\/\" target=\"_blank\" rel=\"noreferrer noopener\">DASK teminatlar\u0131n\u0131<\/a> yaz\u0131m\u0131zdan okuyabilir ve online olarak <a href=\"https:\/\/www.mapfre.com.tr\/dask-zorunlu-deprem-sigortasi-prim-hesaplama\/tr\/#\/Landing\" target=\"_blank\" rel=\"noreferrer noopener\">DASK fiyat hesaplamas\u0131<\/a> yapabilirsiniz.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Gayrimenkul\u00fc, al\u0131\u015f tarihinden itibaren be\u015f y\u0131l i\u00e7inde satt\u0131\u011f\u0131n\u0131zda kar\u015f\u0131n\u0131za \u00e7\u0131kan gayrimenkul de\u011fer art\u0131\u015f kazanc\u0131 hesaplamas\u0131 hakk\u0131ndaki detaylar burada.<\/p>\n","protected":false},"author":3,"featured_media":6009,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[887,1970],"tags":[899],"class_list":["post-6000","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\/6000","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\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/www.mapfre.com.tr\/blog\/wp-json\/wp\/v2\/comments?post=6000"}],"version-history":[{"count":4,"href":"https:\/\/www.mapfre.com.tr\/blog\/wp-json\/wp\/v2\/posts\/6000\/revisions"}],"predecessor-version":[{"id":6635,"href":"https:\/\/www.mapfre.com.tr\/blog\/wp-json\/wp\/v2\/posts\/6000\/revisions\/6635"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.mapfre.com.tr\/blog\/wp-json\/wp\/v2\/media\/6009"}],"wp:attachment":[{"href":"https:\/\/www.mapfre.com.tr\/blog\/wp-json\/wp\/v2\/media?parent=6000"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.mapfre.com.tr\/blog\/wp-json\/wp\/v2\/categories?post=6000"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.mapfre.com.tr\/blog\/wp-json\/wp\/v2\/tags?post=6000"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}