{"id":5597,"date":"2026-01-08T11:51:33","date_gmt":"2026-01-08T08:51:33","guid":{"rendered":"http:\/\/www.adilgemalmaz.com\/?p=5597"},"modified":"2026-01-08T11:51:33","modified_gmt":"2026-01-08T08:51:33","slug":"2026-yili-ocak-ayina-ait-yurtdisi-emsal-katsayilarina-iliskin-genelge-2","status":"publish","type":"post","link":"http:\/\/www.adilgemalmaz.com\/?p=5597","title":{"rendered":"2026 Y\u0131l\u0131 Ocak Ay\u0131na Ait Yurtd\u0131\u015f\u0131 Emsal Katsay\u0131lar\u0131na \u0130li\u015fkin Genelge"},"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>2026 Y&#305;l&#305; Ocak Ay&#305;na Ait Yurtd&#305;&#351;&#305; Emsal Katsay&#305;lar&#305;na &#304;li&#351;kin Genelge T.C. HAZ&#304;NE VE MAL\u00ceYE BAKANLI&#286;I Kamu Mali Y&#246;netim ve D&#246;n&#252;&#351;&#252;m Genel M&#252;d&#252;rl&#252;&#287;&#252; Say&#8230;\u00a0<\/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; Ocak Ay&#305;na Ait Yurtd&#305;&#351;&#305; Emsal Katsay&#305;lar&#305;na &#304;li&#351;kin Genelge<\/strong><\/p>\n<div class=\"mom-post-meta single-post-meta\">Tarih:\u00a0<time class=\"updated\" datetime=\"2026-01-06T14:54:52+03:00\">6 Ocak 2026 <\/time><\/div>\n<div class=\"entry-content\">\n<h4>2026 Y&#305;l&#305; Ocak Ay&#305;na Ait Yurtd&#305;&#351;&#305; Emsal Katsay&#305;lar&#305;na &#304;li&#351;kin Genelge<\/h4>\n<p>T.C.<\/p>\n<p>HAZ&#304;NE VE MAL\u00ceYE BAKANLI&#286;I<\/p>\n<p>Kamu Mali Y&#246;netim ve D&#246;n&#252;&#351;&#252;m Genel M&#252;d&#252;rl&#252;&#287;&#252;<\/p>\n<p>Say&#305; : 279983 89-010.06.02-4481542 06\/01\/2026<\/p>\n<p>Konu : Yurtd&#305;&#351;&#305; Ayl&#305;klar&#305;<\/p>\n<p>GENELGE (S&#305;ra No: 2)<\/p>\n<p>S&#252;rekli g&#246;revle yurtd&#305;&#351;&#305;nda bulunan memurlar&#305;n ayl&#305;klar&#305;na uygulanacak emsal katsay&#305;lar hakk&#305;ndaki 29\/6\/2009 tarihli ve 2009\/15191 say&#305;l&#305; Bakanlar Kurulu Karar&#305;n&#305;n 1 inci maddesinde yer alan ve yurtd&#305;&#351;&#305; ayl&#305;klar&#305;n&#305;n hesab&#305;nda esas al&#305;nan unsurlarda meydana gelen de&#287;i&#351;iklikler nedeniyle; ayn&#305; Karar&#305;n 2 nci maddesinin ikinci f&#305;kras&#305;n&#305;n Bakanl&#305;&#287;&#305;m&#305;za vermi&#351; oldu&#287;u yetkiye dayan&#305;larak 1\/1\/2026 tarihinden ge&#231;erli olmak &#252;zere yeniden belirlenen emsal katsay&#305;lar ekli cetvellerde g&#246;sterilmi&#351;tir.<\/p>\n<p>An&#305;lan de&#287;i&#351;ikliklere g&#246;re, kurumlar&#305;n yurtd&#305;&#351;&#305; kadrolar&#305;nda g&#246;rev alan Devlet memurlar&#305;n&#305;n 1\/1\/2026 tarihinden itibaren ayl&#305;klar&#305;n&#305;n hesaplanmas&#305;nda;<\/p>\n<p>a) 657 say&#305;l&#305; Devlet Memurlar&#305; Kanununun 43 &#252;nc&#252; maddesinin (A) bendinde yer alan Ayl&#305;k G&#246;sterge Tablosunun,<\/p>\n<p>b) 1\/1\/2026-30\/6\/2026 d&#246;neminde g&#246;sterge rakamlar&#305;n&#305;n ayl&#305;k tutarlara &#231;evrilmesinde, 27\/8\/2025 tarihli ve 32999 say&#305;l&#305; Resm\u00ee Gazete\u2019de yay&#305;mlanm&#305;&#351; olan 26\/8\/2025 tarihli ve 2025\/1 say&#305;l&#305; Kamu G&#246;revlileri Hakem Kurulu Karar&#305;n&#305;n &#304;kinci K&#305;s&#305;m Birinci B&#246;l&#252;m&#252;n&#252;n 4 &#252;nc&#252; maddesinin be&#351;inci f&#305;kras&#305; uyar&#305;nca Bakanl&#305;&#287;&#305;m&#305;z Genelgesi ile 1,387871 olarak belirlenen ayl&#305;k katsay&#305;s&#305;n&#305;n,<\/p>\n<p>c) 2009\/15191 say&#305;l&#305; Bakanlar Kurulu Karar&#305;n&#305;n 1 inci maddesinde yer alan a&#351;a&#287;&#305;daki d&#246;viz kurlar&#305;n&#305;n,<\/p>\n<table>\n<tbody>\n<tr>\n<td width=\"201\"><strong>D&#214;V&#304;Z&#304;N C&#304;NS&#304;<\/strong><\/td>\n<td width=\"175\"><strong>D&#214;V&#304;Z SATI&#350; KURU (TL)<\/strong><\/td>\n<\/tr>\n<tr>\n<td width=\"201\">1 ABD Dolar&#305;<\/td>\n<td width=\"175\">1,5345<\/td>\n<\/tr>\n<tr>\n<td width=\"201\">1 Avustralya Dolar&#305;<\/td>\n<td width=\"175\">1,1989<\/td>\n<\/tr>\n<tr>\n<td width=\"201\">1 Danimarka Kronu<\/td>\n<td width=\"175\">0,28767<\/td>\n<\/tr>\n<tr>\n<td width=\"201\">1 &#304;ngiliz Sterlini<\/td>\n<td width=\"175\">2,4317<\/td>\n<\/tr>\n<tr>\n<td width=\"201\">1 &#304;svi&#231;re Frang&#305;<\/td>\n<td width=\"175\">1,4083<\/td>\n<\/tr>\n<tr>\n<td width=\"201\">1 &#304;sve&#231; Kronu<\/td>\n<td width=\"175\">0,20437<\/td>\n<\/tr>\n<tr>\n<td width=\"201\">1 Japon Yeni<\/td>\n<td width=\"175\">0,01631<\/td>\n<\/tr>\n<tr>\n<td width=\"201\">1 Kanada Dolar&#305;<\/td>\n<td width=\"175\">1,3574<\/td>\n<\/tr>\n<tr>\n<td width=\"201\">1 Kuveyt Dinar&#305;<\/td>\n<td width=\"175\">5,3226<\/td>\n<\/tr>\n<tr>\n<td width=\"201\">1 Norve&#231; Kronu<\/td>\n<td width=\"175\">0,24069<\/td>\n<\/tr>\n<tr>\n<td width=\"201\">1 Suudi Arabistan Riyali<\/td>\n<td width=\"175\">0,40918<\/td>\n<\/tr>\n<tr>\n<td width=\"201\">1 Euro<\/td>\n<td width=\"175\">2,1420<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>&#231;) \u201c1 Ocak 2026 ve sonras&#305;\u201d i&#231;in belirlenmi&#351; olan ve bu Genelgeye ekli cetvellerde yer alan emsal katsay&#305;lar&#305;n&#305;n,<br \/>\nesas al&#305;narak, &#246;demelerin 2009\/15191 say&#305;l&#305; Bakanlar Kurulu Karar&#305;ndaki d&#252;zenlemeler ile 26\/12\/2012 tarihli ve 14401 say&#305;l&#305; Bakanl&#305;&#287;&#305;m&#305;z Genelgesinde yer alan a&#231;&#305;klamalar &#231;er&#231;evesinde yap&#305;lmas&#305; gerekmektedir.<\/p>\n<p>Bilgilerini ve Bakanl&#305;&#287;&#305;m&#305;zca yeni bir d&#252;zenleme yap&#305;l&#305;ncaya kadar bu Genelge h&#252;k&#252;mlerinin uygulanmas&#305;n&#305; arz\/rica ederim.<\/p>\n<p><strong><a href=\"https:\/\/ms.hmb.gov.tr\/uploads\/2026\/01\/2026-Ocak-Emsal-Cetveller-0401d02efb86e68b.xlsx\" target=\"_blank\" rel=\"noopener\">2026 Ocak Emsal Cetveller<\/a><\/strong><\/p>\n<p><strong>Mehmet &#350;&#304;M&#350;EK<\/strong><\/p>\n<p>Hazine ve Maliye Bakan&#305;<\/p>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>2026 Y&#305;l&#305; Ocak Ay&#305;na Ait Yurtd&#305;&#351;&#305; Emsal Katsay&#305;lar&#305;na &#304;li&#351;kin Genelge T.C. HAZ&#304;NE VE MAL\u00ceYE BAKANLI&#286;I Kamu Mali Y&#246;netim ve D&#246;n&#252;&#351;&#252;m Genel M&#252;d&#252;rl&#252;&#287;&#252; Say&#8230;\u00a0 &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-5597","post","type-post","status-publish","format-standard","hentry","category-genel"],"_links":{"self":[{"href":"http:\/\/www.adilgemalmaz.com\/index.php?rest_route=\/wp\/v2\/posts\/5597","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=5597"}],"version-history":[{"count":0,"href":"http:\/\/www.adilgemalmaz.com\/index.php?rest_route=\/wp\/v2\/posts\/5597\/revisions"}],"wp:attachment":[{"href":"http:\/\/www.adilgemalmaz.com\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=5597"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"http:\/\/www.adilgemalmaz.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=5597"},{"taxonomy":"post_tag","embeddable":true,"href":"http:\/\/www.adilgemalmaz.com\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=5597"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}