{"id":5405,"date":"2025-03-03T14:15:06","date_gmt":"2025-03-03T11:15:06","guid":{"rendered":"http:\/\/www.adilgemalmaz.com\/?p=5405"},"modified":"2025-03-03T14:15:06","modified_gmt":"2025-03-03T11:15:06","slug":"menkul-sermaye-iradi-elde-eden-mukellefler-icin-vergi-rehberi-2025","status":"publish","type":"post","link":"http:\/\/www.adilgemalmaz.com\/?p=5405","title":{"rendered":"Menkul Sermaye \u0130rad\u0131 Elde Eden M\u00fckellefler \u0130\u00e7in Vergi Rehberi \u2013 2025"},"content":{"rendered":"<p><a href=\"http:\/\/www.alohaber.net\/wp\/wp-content\/uploads\/2010\/12\/gib.jpg\"><img loading=\"lazy\" decoding=\"async\" class=\"alignleft size-full wp-image-1139\" src=\"http:\/\/www.alohaber.net\/wp\/wp-content\/uploads\/2010\/12\/gib.jpg\" alt=\"\" width=\"80\" height=\"80\" \/><\/a>Menkul Sermaye &#304;rad&#305; Elde Eden M&#252;kellefler &#304;&#231;in Vergi Rehberi \u2013 2025 Sahibinin ticari, zirai veya mesleki faaliyeti d&#305;&#351;&#305;nda nakdi sermaye veya p..<\/p>\n<p>&nbsp;<\/p>\n<p><!--more--><\/p>\n<p>&nbsp;<\/p>\n<p class=\"post-tile entry-title\" style=\"text-align: center\"><strong>Menkul Sermaye &#304;rad&#305; Elde Eden M&#252;kellefler &#304;&#231;in Vergi Rehberi \u2013 2025<\/strong><\/p>\n<div class=\"mom-post-meta single-post-meta\">Tarih:\u00a027 &#350;ubat 2025 <\/div>\n<div class=\"entry-content\">\n<h4>Menkul Sermaye &#304;rad&#305; Elde Eden M&#252;kellefler &#304;&#231;in Vergi Rehberi \u2013 2025<\/h4>\n<p>Sahibinin ticari, zirai veya mesleki faaliyeti d&#305;&#351;&#305;nda nakdi sermaye veya para ile temsil edilen de&#287;erlerden olu&#351;an sermaye dolay&#305;s&#305;yla elde etti&#287;i k\u00e2r pay&#305;, faiz, kira ve benzeri iratlar menkul sermaye irad&#305;d&#305;r.<\/p>\n<p>2024 takvim y&#305;l&#305;nda menkul sermaye irad&#305; elde eden ger&#231;ek ki&#351;ilere y&#246;nelik olarak haz&#305;rlanan \u201c<b>Menkul Sermaye &#304;rad&#305; Elde Eden M&#252;kellefler &#304;&#231;in Vergi Rehberi\u201d\u00a0<\/b>g&#252;ncellenerek kullan&#305;ma sunulmu&#351;tur.<\/p>\n<p>S&#246;z konusu Rehberde;<\/p>\n<ul>\n<li>Menkul sermaye irad&#305; say&#305;lan gelirler,<\/li>\n<li>Menkul sermaye irad&#305;n&#305;n safi tutar&#305;n&#305;n tespitinde indirilecek giderler,<\/li>\n<li>Menkul sermaye iratlar&#305;n&#305;n y&#305;ll&#305;k beyanname ile beyan edilmesi,<\/li>\n<li>K\u00e2r paylar&#305;n&#305;n vergilendirilmesi,<\/li>\n<li>Y&#305;ll&#305;k beyannameye d\u00e2hil edilen kazan&#231; ve iratlardan yap&#305;lacak indirimler,<\/li>\n<li>Beyannamenin verilme zaman&#305;,<\/li>\n<li>Verginin &#246;denme zaman&#305;,<\/li>\n<\/ul>\n<p>gibi konularda a&#231;&#305;klama ve &#246;rneklere yer verilmi&#351;tir.<\/p>\n<table>\n<tbody>\n<tr>\n<td>Rehbere ula&#351;mak i&#231;in\u00a0<a href=\"https:\/\/gib.gov.tr\/sites\/default\/files\/fileadmin\/beyannamerehberi\/2025\/2025_menkulsermayeiradi.pdf\" target=\"_blank\" rel=\"noopener\"><b>t&#305;klay&#305;n&#305;z<\/b><\/a><b><\/b><\/td>\n<\/tr>\n<tr>\n<td>&#304;nfografik i&#231;in\u00a0<a href=\"https:\/\/gib.gov.tr\/sites\/default\/files\/fileadmin\/images\/infografik\/2025\/2025_menkulsermaye.pdf\" target=\"_blank\" rel=\"noopener\"><b>t&#305;klay&#305;n&#305;z<\/b><\/a><b><\/b><\/td>\n<\/tr>\n<tr>\n<td>Menkul sermaye iratlar&#305;n&#305;n beyan durumuna ili&#351;kin &#246;zet tablo i&#231;in\u00a0<a href=\"https:\/\/www.gib.gov.tr\/sites\/default\/files\/fileadmin\/images\/infografik\/2025\/2025_menser_iradi_beyan.pdf\" target=\"_blank\" rel=\"noopener\"><b>t&#305;klay&#305;n&#305;z<\/b><\/a><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><strong>Kaynak:<\/strong>\u00a0G&#304;B<\/p>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>Menkul Sermaye &#304;rad&#305; Elde Eden M&#252;kellefler &#304;&#231;in Vergi Rehberi \u2013 2025 Sahibinin ticari, zirai veya mesleki faaliyeti d&#305;&#351;&#305;nda nakdi sermaye veya p.. &nbsp;<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[],"class_list":["post-5405","post","type-post","status-publish","format-standard","hentry","category-genel"],"_links":{"self":[{"href":"http:\/\/www.adilgemalmaz.com\/index.php?rest_route=\/wp\/v2\/posts\/5405","targetHints":{"allow":["GET"]}}],"collection":[{"href":"http:\/\/www.adilgemalmaz.com\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"http:\/\/www.adilgemalmaz.com\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"http:\/\/www.adilgemalmaz.com\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"http:\/\/www.adilgemalmaz.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=5405"}],"version-history":[{"count":0,"href":"http:\/\/www.adilgemalmaz.com\/index.php?rest_route=\/wp\/v2\/posts\/5405\/revisions"}],"wp:attachment":[{"href":"http:\/\/www.adilgemalmaz.com\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=5405"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"http:\/\/www.adilgemalmaz.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=5405"},{"taxonomy":"post_tag","embeddable":true,"href":"http:\/\/www.adilgemalmaz.com\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=5405"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}