{"id":5584,"date":"2026-01-02T16:39:08","date_gmt":"2026-01-02T13:39:08","guid":{"rendered":"http:\/\/www.adilgemalmaz.com\/?p=5584"},"modified":"2026-01-02T16:39:08","modified_gmt":"2026-01-02T13:39:08","slug":"2026-yili-vergi-dilimleri-ucret-ve-ucret-disi-vergi-dilimleri","status":"publish","type":"post","link":"http:\/\/www.adilgemalmaz.com\/?p=5584","title":{"rendered":"2026 Y\u0131l\u0131 Vergi Dilimleri \u2013 \u00dccret ve \u00dccret D\u0131\u015f\u0131 Vergi Dilimleri"},"content":{"rendered":"<p><a href=\"http:\/\/www.alohaber.net\/wp\/wp-content\/uploads\/2019\/01\/hazine-maliye-bakanligi.jpg\"><img loading=\"lazy\" decoding=\"async\" class=\"alignleft size-full wp-image-13032\" src=\"http:\/\/www.alohaber.net\/wp\/wp-content\/uploads\/2019\/01\/hazine-maliye-bakanligi.jpg\" alt=\"\" width=\"80\" height=\"80\" \/><\/a>31 Aral&#305;k 2025 Tarihli Resmi Gazete Say&#305;: 33124 (5. M&#252;kerrer) 2026 gelir vergisi tarifesinde ilk iki dilim ayn&#305;d&#305;r (190.000 ve 400.000 TL). Fark 3. di&#8230;<\/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>2026 Y&#305;l&#305; Vergi Dilimleri \u2013 &#220;cret ve &#220;cret D&#305;&#351;&#305; Vergi Dilimleri<\/strong><\/p>\n<div class=\"mom-post-meta single-post-meta\">Tarih:\u00a0<time class=\"updated\" datetime=\"2025-12-31T23:53:19+03:00\">31 Aral&#305;k 2025<\/time><\/div>\n<div class=\"entry-content\">\n<p>31 Aral&#305;k 2025 Tarihli Resmi Gazete<\/p>\n<p>Say&#305;: 33124 (5. M&#252;kerrer)<\/p>\n<p>2026 gelir vergisi tarifesinde ilk iki dilim ayn&#305;d&#305;r (190.000 ve 400.000 TL). Fark 3. dilimde ba&#351;lar: &#252;cret gelirlerinde 3. dilim 1.500.000 TL\u2019ye kadar, &#252;cret d&#305;&#351;&#305; gelirlerde 1.000.000 TL\u2019ye kadard&#305;r. Bu fark, 5.300.000 TL &#252;zeri %40 dilimine girerken taban vergi tutar&#305;n&#305; da de&#287;i&#351;tirir.<\/p>\n<p><strong>2026\u00a0&#220;cret d&#305;&#351;&#305;\u00a0(di&#287;er gelirler) gelir vergisi tarifesi<\/strong><\/p>\n<table width=\"73%\">\n<thead>\n<tr>\n<td width=\"48%\"><strong>Matrah Dilimi<\/strong><\/td>\n<td width=\"159%\"><strong>Hesaplama<\/strong><\/td>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td width=\"48%\">190.000 TL\u2019ye kadar<\/td>\n<td width=\"159%\">%15<\/td>\n<\/tr>\n<tr>\n<td width=\"48%\">400.000 TL\u2019nin 190.000 TL\u2019si i&#231;in 28.500 TL<\/td>\n<td width=\"159%\">fazlas&#305; %20<\/td>\n<\/tr>\n<tr>\n<td width=\"48%\">1.000.000 TL\u2019nin 400.000 TL\u2019si i&#231;in 70.500 TL,<\/td>\n<td width=\"159%\">fazlas&#305; %27<\/td>\n<\/tr>\n<tr>\n<td width=\"48%\">5.300.000 TL\u2019nin 1.000.000 TL\u2019si i&#231;in 232.500 TL,<\/td>\n<td width=\"159%\">fazlas&#305; %35<\/td>\n<\/tr>\n<tr>\n<td width=\"48%\">5.300.000 TL\u2019den fazlas&#305;n&#305;n 5.300.000 TL\u2019si i&#231;in 1.737.500 TL,<\/td>\n<td width=\"159%\">fazlas&#305; %40<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><strong>2026\u00a0&#220;cret\u00a0gelirleri gelir vergisi tarifesi<\/strong><\/p>\n<table width=\"75%\">\n<thead>\n<tr>\n<td width=\"48%\"><strong>Matrah Dilimi<\/strong><\/td>\n<td width=\"196%\"><strong>Hesaplama<\/strong><\/td>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td width=\"48%\">190.000 TL\u2019ye kadar<\/td>\n<td width=\"196%\">%15<\/td>\n<\/tr>\n<tr>\n<td width=\"48%\">400.000 TL\u2019nin 190.000 TL\u2019si i&#231;in 28.500 TL<\/td>\n<td width=\"196%\">fazlas&#305; %20<\/td>\n<\/tr>\n<tr>\n<td width=\"48%\">1.500.000 TL\u2019nin 400.000 TL\u2019si i&#231;in 70.500 TL)<\/td>\n<td width=\"196%\">fazlas&#305; %27<\/td>\n<\/tr>\n<tr>\n<td width=\"48%\">5.300.000 TL\u2019nin 1.500.000 TL\u2019si i&#231;in 367.500 TL)<\/td>\n<td width=\"196%\">fazlas&#305; %35<\/td>\n<\/tr>\n<tr>\n<td width=\"48%\">5.300.000 TL\u2019den fazlas&#305;n&#305;n 5.300.000 TL\u2019si i&#231;in 1.697.500 TL)<\/td>\n<td width=\"196%\">fazlas&#305; %40<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><strong>K&#305;sa &#246;zet (fark nerede?)<\/strong><\/p>\n<ul>\n<li><strong>&#304;lk 2 dilim ayn&#305;<\/strong>\u00a0(190.000 ve 400.000\u2019e kadar).<\/li>\n<li><strong>Fark 3. dilimde ba&#351;l&#305;yor:<\/strong>\u00a0&#252;crette\u00a0<strong>400.000\u20131.500.000<\/strong>, di&#287;er gelirlerde\u00a0<strong>400.000\u20131.000.000<\/strong>.<\/li>\n<li>Bu nedenle\u00a0<strong>5.300.000 &#252;zeri<\/strong>\u00a0dilime girerken \u201ctaban vergi\u201d tutar&#305; &#252;crette\u00a0<strong>1.697.500<\/strong>, di&#287;erinde\u00a0<strong>1.737.500<\/strong>\u00a0olarak farkl&#305;la&#351;&#305;yor<\/li>\n<\/ul>\n<h4 class=\"post-tile entry-title\">Kaynak: Gelir Vergisi Genel Tebli&#287;i (Seri No: 332)<\/h4>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>31 Aral&#305;k 2025 Tarihli Resmi Gazete Say&#305;: 33124 (5. M&#252;kerrer) 2026 gelir vergisi tarifesinde ilk iki dilim ayn&#305;d&#305;r (190.000 ve 400.000 TL). Fark 3. di&#8230; &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-5584","post","type-post","status-publish","format-standard","hentry","category-genel"],"_links":{"self":[{"href":"http:\/\/www.adilgemalmaz.com\/index.php?rest_route=\/wp\/v2\/posts\/5584","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=5584"}],"version-history":[{"count":0,"href":"http:\/\/www.adilgemalmaz.com\/index.php?rest_route=\/wp\/v2\/posts\/5584\/revisions"}],"wp:attachment":[{"href":"http:\/\/www.adilgemalmaz.com\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=5584"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"http:\/\/www.adilgemalmaz.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=5584"},{"taxonomy":"post_tag","embeddable":true,"href":"http:\/\/www.adilgemalmaz.com\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=5584"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}