{"id":11285,"date":"2016-12-27T08:44:48","date_gmt":"2016-12-27T08:44:48","guid":{"rendered":""},"modified":"2020-11-15T22:36:41","modified_gmt":"2020-11-15T22:36:41","slug":"2017-yili-gelir-vergisi-tarifesi-ve-engelli-indirimi-tutarlari-belirlendi","status":"publish","type":"post","link":"https:\/\/kultursanatsen.org.tr\/portal\/2016\/12\/27\/2017-yili-gelir-vergisi-tarifesi-ve-engelli-indirimi-tutarlari-belirlendi\/","title":{"rendered":"2017 YILI GEL\u0130R VERG\u0130S\u0130 TAR\u0130FES\u0130 VE ENGELL\u0130 \u0130ND\u0130R\u0130M\u0130 TUTARLARI BEL\u0130RLEND\u0130"},"content":{"rendered":"<p>Bug\u00fcn (27 Aral\u0131k 2016) yay\u0131mlanan 296 Seri No\u2019lu \u00a0Gelir Vergisi Genel Tebli\u011finde, 2017 y\u0131l\u0131nda \u00fccret gelirlerinin vergilendirilmesinde esas al\u0131nacak tarife ve uygulanacak engelli indirimi tutarlar\u0131 da yer ald\u0131.<\/p>\n<p><strong>Gelir Vergisi matrah ve oranlar\u0131<\/strong><\/p>\n<p>Maliye Bakanl\u0131\u011f\u0131 taraf\u0131ndan \u00e7\u0131kar\u0131lan Tebli\u011fe g\u00f6re, 2017 y\u0131l\u0131nda \u00fccret gelirinden al\u0131nacak Gelir Vergisi matrah ve oranlar\u0131 \u015f\u00f6yle olacak:<\/p>\n<p><strong>Matrah<\/strong>\u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0 \u00a0<strong>Gelir Vergisi Oran\u0131<\/strong><\/p>\n<p>13.000 TL\u2019ye kadar\u0131 i\u00e7in \u00a0\u00a0 \u00a0 \u00a0 \u00a0 %15<\/p>\n<p>13.001-30.000 aras\u0131 i\u00e7in \u00a0 \u00a0 \u00a0 \u00a0 %20<\/p>\n<p>30.001-110.000 TL aras\u0131 i\u00e7in \u00a0%27<\/p>\n<p>110.000 TL&#8217;den fazlas\u0131 i\u00e7in\u00a0 \u00a0 \u00a0 \u00a0 \u00a0%35<\/p>\n<p>Gelir vergisi tarifesinin ilk dilimi 2016 y\u0131l\u0131na g\u00f6re de\u011fi\u015firken (%15\u2019lik oran uygulanan k\u0131s\u0131m 12.600 TL\u2019den 13.000 TL\u2019ye \u00e7\u0131kt\u0131), di\u011fer dilimlerde herhangi bir de\u011fi\u015fiklik olmad\u0131.<\/p>\n<p>\u00a0<\/p>\n<p><strong>2017 y\u0131l\u0131 engelli \u0130ndirimi tutarlar\u0131<\/strong><\/p>\n<p>Engel derecelerine g\u00f6re, \u00e7al\u0131\u015fanlar\u0131n gelir vergisi matrah\u0131na esas \u00fccretleri \u00fczerinden belirli miktarlarda engelli indirimi yap\u0131lmaktad\u0131r. Tebli\u011fe g\u00f6re, engelli indirimi miktarlar\u0131 2017 y\u0131l\u0131nda \u015f\u00f6yle olacak.<\/p>\n<p>Engel durumuEngelli \u0130ndirimi Tutar\u0131<\/p>\n<p>1. derece engelli (%80 ve daha yukar\u0131)900 TL<\/p>\n<p>2. derece engelli (%60-%79 aras\u0131)\u00a0470 TL<\/p>\n<p>3. derece engelli (%40-%59 aras\u0131)\u00a0210 TL<\/p>\n<p>Birinci ve \u00fc\u00e7\u00fcnc\u00fc derece engel hallerine ili\u015fkin indirim tutarlar\u0131 2016 y\u0131l\u0131 ile ayn\u0131 olurken, ikinci derece engel hali i\u00e7in uygulanan indirim tutar\u0131 2016 y\u0131l\u0131na g\u00f6re sadece 10 TL artt\u0131..<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Bug\u00fcn (27 Aral\u0131k 2016) yay\u0131mlanan 296 Seri No\u2019lu \u00a0Gelir Vergisi Genel Tebli\u011finde, 2017 y\u0131l\u0131nda \u00fccret gelirlerinin vergilendirilmesinde esas al\u0131nacak tarife ve uygulanacak engelli indirimi tutarlar\u0131 da yer ald\u0131. Gelir Vergisi matrah ve oranlar\u0131 Maliye Bakanl\u0131\u011f\u0131 taraf\u0131ndan \u00e7\u0131kar\u0131lan Tebli\u011fe g\u00f6re, 2017 y\u0131l\u0131nda \u00fccret gelirinden al\u0131nacak Gelir Vergisi matrah ve oranlar\u0131 \u015f\u00f6yle olacak: Matrah\u00a0 \u00a0 \u00a0 \u00a0 [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":11286,"comment_status":"open","ping_status":"open","sticky":true,"template":"","format":"standard","meta":[],"categories":[613,612],"tags":[],"_links":{"self":[{"href":"https:\/\/kultursanatsen.org.tr\/portal\/wp-json\/wp\/v2\/posts\/11285"}],"collection":[{"href":"https:\/\/kultursanatsen.org.tr\/portal\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/kultursanatsen.org.tr\/portal\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/kultursanatsen.org.tr\/portal\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/kultursanatsen.org.tr\/portal\/wp-json\/wp\/v2\/comments?post=11285"}],"version-history":[{"count":1,"href":"https:\/\/kultursanatsen.org.tr\/portal\/wp-json\/wp\/v2\/posts\/11285\/revisions"}],"predecessor-version":[{"id":12272,"href":"https:\/\/kultursanatsen.org.tr\/portal\/wp-json\/wp\/v2\/posts\/11285\/revisions\/12272"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/kultursanatsen.org.tr\/portal\/wp-json\/wp\/v2\/media\/11286"}],"wp:attachment":[{"href":"https:\/\/kultursanatsen.org.tr\/portal\/wp-json\/wp\/v2\/media?parent=11285"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/kultursanatsen.org.tr\/portal\/wp-json\/wp\/v2\/categories?post=11285"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/kultursanatsen.org.tr\/portal\/wp-json\/wp\/v2\/tags?post=11285"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}