{"id":5643,"date":"2026-03-03T11:16:25","date_gmt":"2026-03-03T08:16:25","guid":{"rendered":"http:\/\/www.adilgemalmaz.com\/?p=5643"},"modified":"2026-03-03T11:16:25","modified_gmt":"2026-03-03T08:16:25","slug":"diger-kazanc-ve-iratlarin-vergilendirilmesi-rehberi-yayimlandi","status":"publish","type":"post","link":"http:\/\/www.adilgemalmaz.com\/?p=5643","title":{"rendered":"Di\u011fer Kazan\u00e7 ve \u0130ratlar\u0131n Vergilendirilmesi Rehberi Yay\u0131mland\u0131"},"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>Di&#287;er Kazan&#231; ve &#304;ratlar&#305;n Vergilendirilmesi Rehberi Yay&#305;mland&#305; Gelir Vergisi Kanunundaki gelir unsurlar&#305;ndan biri olan di&#287;er kazan&#231; ve iratlar; belirl..<\/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>Di&#287;er Kazan&#231; ve &#304;ratlar&#305;n Vergilendirilmesi Rehberi Yay&#305;mland&#305;<\/strong><\/p>\n<div class=\"mom-post-meta single-post-meta\">Tarih: <time class=\"updated\" datetime=\"2026-02-24T10:41:18+03:00\">24 &#350;ubat 2026\u00a0<\/time><\/div>\n<div class=\"entry-content\">\n<p><strong>Di&#287;er Kazan&#231; ve &#304;ratlar&#305;n Vergilendirilmesi Rehberi Yay&#305;mland&#305;<\/strong><\/p>\n<p>Gelir Vergisi Kanunundaki gelir unsurlar&#305;ndan biri olan di&#287;er kazan&#231; ve iratlar; belirli kaynaklara ba&#287;lanmas&#305; m&#252;mk&#252;n olmayan, belirli d&#246;nemlerde meydana gelmeyen, devaml&#305; de&#287;il ar&#305;zi olan ve &#231;o&#287;u zaman bir te&#351;ebb&#252;s sonucu olmaks&#305;z&#305;n, ki&#351;ilerin baz&#305; mal varl&#305;klar&#305;nda kendili&#287;inden meydana gelen kazan&#231; ve iratlard&#305;r.<\/p>\n<p>2025 takvim y&#305;l&#305;nda di&#287;er kazan&#231; ve irat elde eden ger&#231;ek ki&#351;ilere y&#246;nelik olarak haz&#305;rlanan\u00a0<strong>\u201cDi&#287;er Kazan&#231; ve &#304;ratlar&#305;n Vergilendirilmesi Rehberi\u201d\u00a0<\/strong>g&#252;ncellenerek kullan&#305;ma sunulmu&#351;tur.<\/p>\n<p>S&#246;z konusu Rehberde;<\/p>\n<p>\u2014 De&#287;er art&#305;&#351;&#305; kazanc&#305;n&#305;n kapsam&#305;,<\/p>\n<p>\u2014 De&#287;er art&#305;&#351;&#305; kazan&#231;lar&#305;nda istisna,<\/p>\n<p>\u2014 Vergilendirilmeyecek de&#287;er art&#305;&#351;&#305; kazan&#231;lar&#305;,<\/p>\n<p>\u2014 Ar&#305;zi kazanc&#305;n kapsam&#305;,<\/p>\n<p>\u2014 Ar&#305;zi kazan&#231;larda istisna,<\/p>\n<p>\u2014 Y&#305;ll&#305;k beyannameye d\u00e2hil edilen kazan&#231; ve iratlardan yap&#305;lacak indirimler,<\/p>\n<p>\u2014 Beyannamenin verilme zaman&#305;,<\/p>\n<p>\u2014 Verginin &#246;denme zaman&#305;,<\/p>\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:\/\/cdn.gib.gov.tr\/api\/gibportal-file\/file\/getFile?objectKey=DUYURU\/UNIVERSAL\/2026\/Diger_Kazanc_ve_Iratlar_2026.pdf\"><strong>t&#305;klay&#305;n&#305;z<\/strong><\/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>Di&#287;er Kazan&#231; ve &#304;ratlar&#305;n Vergilendirilmesi Rehberi Yay&#305;mland&#305; Gelir Vergisi Kanunundaki gelir unsurlar&#305;ndan biri olan di&#287;er kazan&#231; ve iratlar; belirl.. &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-5643","post","type-post","status-publish","format-standard","hentry","category-genel"],"_links":{"self":[{"href":"http:\/\/www.adilgemalmaz.com\/index.php?rest_route=\/wp\/v2\/posts\/5643","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=5643"}],"version-history":[{"count":0,"href":"http:\/\/www.adilgemalmaz.com\/index.php?rest_route=\/wp\/v2\/posts\/5643\/revisions"}],"wp:attachment":[{"href":"http:\/\/www.adilgemalmaz.com\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=5643"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"http:\/\/www.adilgemalmaz.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=5643"},{"taxonomy":"post_tag","embeddable":true,"href":"http:\/\/www.adilgemalmaz.com\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=5643"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}