{"id":17871,"date":"2025-01-02T15:26:41","date_gmt":"2025-01-02T12:26:41","guid":{"rendered":"https:\/\/www.kariyer.net\/ik-blog\/?p=17871"},"modified":"2026-01-22T15:43:42","modified_gmt":"2026-01-22T12:43:42","slug":"2025-gelir-vergisi-dilimleri","status":"publish","type":"post","link":"https:\/\/www.kariyer.net\/ik-blog\/2025-gelir-vergisi-dilimleri\/","title":{"rendered":"2025 gelir vergisi dilimleri"},"content":{"rendered":"<p><strong>Gelir vergisi, bireylerin y\u0131l i\u00e7inde elde ettikleri gelirler \u00fczerinden \u00f6dedikleri bir vergidir. 2025 y\u0131l\u0131nda uygulanan gelir vergisi tarifesi, Gelir Vergisi Kanunu\u2019nun 103. maddesi uyar\u0131nca yeniden d\u00fczenlenmi\u015ftir. Bu tarifeler, \u00fccretli \u00e7al\u0131\u015fanlar ve di\u011fer gelir gruplar\u0131 i\u00e7in farkl\u0131 oranlar i\u00e7ermektedir.<\/strong><\/p>\n<h2>\u00dccretliler i\u00e7in 2025 gelir vergisi tarifesi<\/h2>\n<p>2025 y\u0131l\u0131 itibar\u0131yla, \u00fccretli \u00e7al\u0131\u015fanlar i\u00e7in gelir vergisi tarifesi \u015fu \u015fekilde belirlenmi\u015ftir:<\/p>\n<table style=\"font-weight: 400; height: 410px;\" width=\"744\">\n<tbody>\n<tr>\n<td>158.000 TL&#8217;ye kadar<\/td>\n<td>\n<p style=\"text-align: center;\">\u00a0 \u00a0 <strong>15%\u00a0<\/strong><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td>330.000 TL&#8217;nin 158.000 TL&#8217;si i\u00e7in 23.700 TL, fazlas\u0131<\/td>\n<td>\u00a0 \u00a0<strong> 20%<\/strong><\/td>\n<\/tr>\n<tr>\n<td>800.000 TL&#8217;nin 330.000 TL&#8217;si i\u00e7in 58.100 TL (<b><strong>\u00fccret gelirlerinde<\/strong><\/b><\/p>\n<p><b><strong>1.200.000 TL&#8217;nin 330.000 TL&#8217;si i\u00e7in 58.100 TL<\/strong><\/b>), fazlas\u0131<\/td>\n<td>\u00a0 \u00a0 <strong>27%<\/strong><\/td>\n<\/tr>\n<tr>\n<td>4.300.000 TL&#8217;nin 800.000 TL&#8217;si i\u00e7in 185.000 TL (<b><strong>\u00fccret gelirlerinde<\/strong><\/b><\/p>\n<p><b><strong>4.300.000 TL&#8217;nin 1.200.000 TL&#8217;si i\u00e7in 293.000 TL<\/strong><\/b>), fazlas\u0131<\/td>\n<td>\u00a0 \u00a0 <strong>35%<\/strong><\/td>\n<\/tr>\n<tr>\n<td>4.300.000 TL&#8217;den fazlas\u0131n\u0131n 4.300.000 TL&#8217;si i\u00e7in 1.410.000 TL (<b><strong>\u00fccret gelirlerinde 4.300.000 TL&#8217;den fazlas\u0131n\u0131n 4.300.000 TL&#8217;si i\u00e7in 1.378.000 TL<\/strong><\/b>), fazlas\u0131<\/td>\n<td>\u00a0 \u00a0 <strong>40%<\/strong><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h4><em>Bu tarife, \u00e7al\u0131\u015fanlar\u0131n y\u0131l i\u00e7inde elde ettikleri toplam <a href=\"https:\/\/www.kariyer.net\/maas-hesaplama\" target=\"_blank\" rel=\"noopener\"><strong>br\u00fct gelire<\/strong><\/a> g\u00f6re hesaplan\u0131r. Gelir artt\u0131k\u00e7a, \u00f6denen vergi oran\u0131 da kademeli olarak artmaktad\u0131r.<\/em><\/h4>\n<h2>Vergi dilimi nedir ve nas\u0131l hesaplan\u0131r?<\/h2>\n<p>Gelir vergisi dilimi, ki\u015finin y\u0131l i\u00e7inde elde etti\u011fi gelir \u00fczerinden uygulanacak vergi oran\u0131n\u0131 belirleyen bir sistemdir. Her dilimde, gelir art\u0131\u015f\u0131na ba\u011fl\u0131 olarak daha y\u00fcksek bir vergi oran\u0131 uygulan\u0131r. Vergi hesaplamas\u0131nda \u015fu ad\u0131mlar izlenir:<\/p>\n<ul>\n<li>K\u00fcm\u00fclatif gelir: Y\u0131l boyunca elde edilen gelir toplan\u0131r.<\/li>\n<li>Vergi oran\u0131: Gelir, ilgili dilimlerde belirtilen oranlarla \u00e7arp\u0131larak toplam vergi miktar\u0131 bulunur.<\/li>\n<\/ul>\n<h2 style=\"font-weight: 400;\"><b><strong>2025 yemek paras\u0131 istisnas\u0131: 240 TL<\/strong><\/b><\/h2>\n<p style=\"font-weight: 400;\">Gelir Vergisi Kanununun 23. maddesinin 8 numaral\u0131 bendinde yer alan, i\u015fverenlerce i\u015f yeri veya i\u015f yerinin m\u00fc\u015ftemilat\u0131 d\u0131\u015f\u0131nda kalan yerlerde \u00e7al\u0131\u015fana yemek verilmek suretiyle sa\u011flanan menfaatlere ili\u015fkin istisna tutar\u0131, <b><strong>2025 y\u0131l\u0131nda<\/strong><\/b>\u00a0uygulanmak \u00fczere\u00a0<b><strong>240 TL<\/strong><\/b> olarak tespit edildi.<\/p>\n<h2 style=\"font-weight: 400;\"><b><strong>Yol yard\u0131m tutar\u0131: 126 TL<\/strong><\/b><\/h2>\n<p style=\"font-weight: 400;\">Gelir Vergisi Kanununun 23. maddesinin birinci f\u0131kras\u0131n\u0131n (10) numaral\u0131 bendinde yer alan, i\u015fverenlerce hizmet erbab\u0131n\u0131n i\u015f yerine gidip gelmesi i\u00e7in sa\u011flanan menfaatlere ili\u015fkin istisna tutar\u0131 <b><strong>2025 y\u0131l\u0131nda<\/strong><\/b>\u00a0uygulanmak \u00fczere\u00a0<b><strong>126 TL<\/strong><\/b> olarak tespit edildi.<\/p>\n<h2 style=\"font-weight: 400;\"><b><strong>Engellilik indirimi tutarlar\u0131<\/strong><\/b><\/h2>\n<p style=\"font-weight: 400;\">Gelir Vergisi Kanununun 31. maddesinde yer alan sakatl\u0131k indirimi tutarlar\u0131, <b><strong>2025 takvim y\u0131l\u0131nda<\/strong><\/b>\u00a0uygulanmak \u00fczere;<\/p>\n<ul>\n<li style=\"font-weight: 400;\">Birinci derece engelliler i\u00e7in 9.900 TL,<\/li>\n<li style=\"font-weight: 400;\">\u0130kinci derece engelliler i\u00e7in 5.700 TL,<\/li>\n<li style=\"font-weight: 400;\">\u00dc\u00e7\u00fcnc\u00fc derece engelliler i\u00e7in 2.400 TL olarak tespit edildi\u011fi a\u00e7\u0131kland\u0131.<\/li>\n<\/ul>\n<p>Yeni y\u0131l\u0131n vergi dilimlerini incelemek i\u00e7in;<\/p>\n<h2 class=\"single-title entry-title\"><a href=\"https:\/\/www.kariyer.net\/ik-blog\/2026-gelir-vergisi-dilimleri\/\">2026 gelir vergisi dilimleri\u00a0<\/a><\/h2>\n<!-- templates\/buttons-placeholder.php -->\n<div class=\"da-reactions-outer TpostID17871\">\n\t    <div class=\"da-reactions-data da-reactions-container-async center\"\n         data-type=\"post\"\n         data-id=\"17871\"\n         id=\"da-reactions-slot-post-17871\">\n        <div class=\"da-reactions-static\">\n\t\t\t<img src=\"https:\/\/www.kariyer.net\/ik-blog\/wp-content\/plugins\/da-reactions\/assets\/dist\/loading.svg\" alt=\"Loading spinner\" width=\"48\" height=\"48\" style=\"width:48px\" \/>\n        <\/div>\n    <\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>Gelir vergisi, bireylerin y\u0131l i\u00e7inde elde ettikleri gelirler \u00fczerinden \u00f6dedikleri bir vergidir. 2025 y\u0131l\u0131nda uygulanan gelir vergisi tarifesi, Gelir Vergisi Kanunu\u2019nun 103. maddesi uyar\u0131nca yeniden d\u00fczenlenmi\u015ftir. Bu tarifeler, \u00fccretli \u00e7al\u0131\u015fanlar ve di\u011fer gelir gruplar\u0131 i\u00e7in farkl\u0131 oranlar i\u00e7ermektedir. \u00dccretliler i\u00e7in 2025 gelir vergisi tarifesi 2025 y\u0131l\u0131 itibar\u0131yla, \u00fccretli \u00e7al\u0131\u015fanlar i\u00e7in gelir vergisi tarifesi \u015fu \u015fekilde [&hellip;]<\/p>\n<!-- templates\/buttons-placeholder.php -->\n<div class=\"da-reactions-outer TpostID17871\">\n\t    <div class=\"da-reactions-data da-reactions-container-async center\"\n         data-type=\"post\"\n         data-id=\"17871\"\n         id=\"da-reactions-slot-post-17871\">\n        <div class=\"da-reactions-static\">\n\t\t\t<img src=\"https:\/\/www.kariyer.net\/ik-blog\/wp-content\/plugins\/da-reactions\/assets\/dist\/loading.svg\" alt=\"Loading spinner\" width=\"48\" height=\"48\" style=\"width:48px\" \/>\n        <\/div>\n    <\/div>\n<\/div>\n","protected":false},"author":14,"featured_media":17872,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":"","_elementor_edit_mode":"","_elementor_template_type":"","_elementor_data":"","_elementor_page_settings":null,"_elementor_conditions":[]},"categories":[37],"tags":[],"class_list":{"0":"post-17871","1":"post","2":"type-post","3":"status-publish","4":"format-standard","5":"has-post-thumbnail","7":"category-is-kanunu-mevzuat"},"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v21.4 (Yoast SEO v26.8) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title>2025 gelir vergisi dilimleri<\/title>\n<meta name=\"description\" content=\"Gelir Vergisi Kanunu\u2019nun 103. maddesi uyar\u0131nca d\u00fczenlenen vergi; 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