{"id":18976,"date":"2026-04-03T15:36:09","date_gmt":"2026-04-03T12:36:09","guid":{"rendered":"https:\/\/www.kariyer.net\/ik-blog\/?p=18976"},"modified":"2026-04-03T15:36:09","modified_gmt":"2026-04-03T12:36:09","slug":"2026-damga-vergisi-tutari","status":"publish","type":"post","link":"https:\/\/www.kariyer.net\/ik-blog\/2026-damga-vergisi-tutari\/","title":{"rendered":"2026 Damga Vergisi Tutar\u0131"},"content":{"rendered":"<p class=\"font-claude-response-body break-words whitespace-normal leading-[1.7]\">2026 y\u0131l\u0131yla birlikte g\u00fcncellenen damga vergisi tutarlar\u0131, kurumsal s\u00f6zle\u015fme y\u00f6netiminden bordro s\u00fcre\u00e7lerine kadar pek \u00e7ok finansal operasyonu do\u011frudan etkiliyor. \u0130nsan kaynaklar\u0131 ve finans departmanlar\u0131n\u0131n b\u00fct\u00e7e planlamas\u0131nda belirleyici rol oynayan yeni maktu tutarlar, yasal s\u0131n\u0131rlar ve pratik hesaplama detaylar\u0131 bu i\u00e7erikte ele al\u0131nmaktad\u0131r.<\/p>\n<h3 class=\"text-text-100 mt-2 -mb-1 text-base font-bold\">Damga Vergisi Nedir ve Hangi Ka\u011f\u0131tlar\u0131 Kapsar?<\/h3>\n<p class=\"font-claude-response-body break-words whitespace-normal leading-[1.7]\">Damga vergisi; ki\u015filer ile ki\u015filer, ki\u015filer ile kurumlar veya kurumlar ile kurumlar aras\u0131nda d\u00fczenlenen, herhangi bir hususu ispat ya da belli etmek amac\u0131yla kullan\u0131lan ka\u011f\u0131tlar \u00fczerinden al\u0131nan dolayl\u0131 bir vergi t\u00fcr\u00fcd\u00fcr. Yaz\u0131l\u0131p imzalanarak, imza yerine ge\u00e7en bir i\u015faret konularak ya da elektronik imzayla olu\u015fturulan belgeler bu kanun kapsam\u0131nda de\u011ferlendirilmektedir.\u00a0\u0130K s\u00fcre\u00e7lerinde i\u015f s\u00f6zle\u015fmeleri, \u00fccret bordrolar\u0131 ve vergi beyannameleri damga vergisinin en s\u0131k kar\u015f\u0131la\u015f\u0131ld\u0131\u011f\u0131 belgeler aras\u0131nda yer almaktad\u0131r.<\/p>\n<h3 class=\"text-text-100 mt-2 -mb-1 text-base font-bold\">2026 Y\u0131l\u0131 Beyanname Damga Vergisi Tutarlar\u0131 Ne Kadar?<\/h3>\n<p class=\"font-claude-response-body break-words whitespace-normal leading-[1.7]\">31 Aral\u0131k 2025 tarihli ve 33124 say\u0131l\u0131 (5. M\u00fckerrer) Resm\u00ee Gazete&#8217;de yay\u0131mlanan Damga Vergisi Kanunu Genel Tebli\u011fi (Seri No: 71) ile 2026 y\u0131l\u0131nda uygulanacak maktu damga vergisi tutarlar\u0131 belirlenmi\u015ftir. Beyannameler \u00fczerinden al\u0131nacak maktu tutarlar \u015fu \u015fekildedir:<\/p>\n<ul class=\"[li_&amp;]:mb-0 [li_&amp;]:mt-1 [li_&amp;]:gap-1 [&amp;:not(:last-child)_ul]:pb-1 [&amp;:not(:last-child)_ol]:pb-1 list-disc flex flex-col gap-1 pl-8 mb-3\">\n<li class=\"whitespace-normal break-words pl-2\">Muhtasar ve Prim Hizmet Beyannamesi: 939,70 TL<\/li>\n<li class=\"whitespace-normal break-words pl-2\">Katma De\u011fer Vergisi (KDV) Beyannamesi: 791,00 TL<\/li>\n<li class=\"whitespace-normal break-words pl-2\">Y\u0131ll\u0131k Gelir Vergisi Beyannamesi: 1.189,50 TL<\/li>\n<li class=\"whitespace-normal break-words pl-2\">Kurumlar Vergisi Beyannamesi: 1.605,80 TL<\/li>\n<li class=\"whitespace-normal break-words pl-2\">SGK Sigorta Prim Bildirgeleri: 588,80 TL<\/li>\n<\/ul>\n<p class=\"font-claude-response-body break-words whitespace-normal leading-[1.7]\">\u015eirketlerin finansal tablolar\u0131n\u0131n tasdikinde ise 2026 y\u0131l\u0131 i\u00e7in bilan\u00e7olar 616,30 TL, gelir tablolar\u0131 294,20 TL damga vergisine tabidir.<\/p>\n<h3 class=\"text-text-100 mt-2 -mb-1 text-base font-bold\">S\u00f6zle\u015fmelerde Damga Vergisi Oran\u0131 Nas\u0131l Uygulan\u0131r?<\/h3>\n<p class=\"font-claude-response-body break-words whitespace-normal leading-[1.7]\">Belli bir paray\u0131 ihtiva eden s\u00f6zle\u015fmelerde damga vergisi nispi (oran bazl\u0131) olarak hesaplan\u0131r. 2026 y\u0131l\u0131nda da \u00f6nceki d\u00f6nemlerdeki oranlar korunmu\u015f, maktu s\u0131n\u0131rlar yeniden de\u011ferleme oran\u0131nda art\u0131r\u0131lm\u0131\u015ft\u0131r.<\/p>\n<ul class=\"[li_&amp;]:mb-0 [li_&amp;]:mt-1 [li_&amp;]:gap-1 [&amp;:not(:last-child)_ul]:pb-1 [&amp;:not(:last-child)_ol]:pb-1 list-disc flex flex-col gap-1 pl-8 mb-3\">\n<li class=\"whitespace-normal break-words pl-2\">Genel S\u00f6zle\u015fmeler ve Taahh\u00fctnameler: Binde 9,48<\/li>\n<li class=\"whitespace-normal break-words pl-2\">Kira S\u00f6zle\u015fmeleri (Bedel \u00fczerinden): Binde 1,89<\/li>\n<li class=\"whitespace-normal break-words pl-2\">Kefalet, Teminat ve Rehin Senetleri: Binde 9,48<\/li>\n<li class=\"whitespace-normal break-words pl-2\">Fesihnameler: Binde 1,89<\/li>\n<\/ul>\n<p class=\"font-claude-response-body break-words whitespace-normal leading-[1.7]\">\u0130K departmanlar\u0131n\u0131n i\u015fe al\u0131m s\u00fcrecinde d\u00fczenledi\u011fi e\u011fitim taahh\u00fctnameleri veya belirli s\u00fcreli i\u015f s\u00f6zle\u015fmelerinde, s\u00f6zle\u015fmede belirtilen toplam tutar \u00fczerinden binde 9,48 oran\u0131nda hesaplama yap\u0131lmas\u0131 gerekmektedir.<\/p>\n<h3 class=\"text-text-100 mt-2 -mb-1 text-base font-bold\">2026 Y\u0131l\u0131 Damga Vergisi \u00dcst S\u0131n\u0131r\u0131 Ka\u00e7 TL Olarak Belirlendi?<\/h3>\n<p class=\"font-claude-response-body break-words whitespace-normal leading-[1.7]\">Damga Vergisi Kanunu uyar\u0131nca her bir ka\u011f\u0131ttan al\u0131nabilecek vergi tutar\u0131 i\u00e7in yasal bir \u00fcst s\u0131n\u0131r uygulanmaktad\u0131r. 1 Ocak 2026 tarihinden itibaren bu \u00fcst s\u0131n\u0131r 29.115.961,10 TL olarak tespit edilmi\u015ftir. \u00c7ok y\u00fcksek montanl\u0131 yat\u0131r\u0131m s\u00f6zle\u015fmeleri veya ihale kararlar\u0131nda hesaplanan vergi bu tutar\u0131 a\u015fsa dahi \u00f6denecek maksimum miktar s\u00f6z konusu yasal s\u0131n\u0131rla belirlenmektedir.<\/p>\n<h3 class=\"text-text-100 mt-2 -mb-1 text-base font-bold\">Bordro ve \u00dccret \u00d6demelerinde Damga Vergisi Nas\u0131l Hesaplan\u0131r?<\/h3>\n<p class=\"font-claude-response-body break-words whitespace-normal leading-[1.7]\">\u00c7al\u0131\u015fanlara yap\u0131lan \u00fccret \u00f6demeleri binde 7,59 oran\u0131nda damga vergisine tabidir. Y\u00fcr\u00fcrl\u00fckteki yasal d\u00fczenleme\u00a0uyar\u0131nca \u00e7al\u0131\u015fanlar\u0131n net asgari \u00fccrete isabet eden kazan\u00e7lar\u0131 damga vergisinden muaf tutulmaktad\u0131r.<em>)<\/em> 2026 y\u0131l\u0131nda yap\u0131lacak \u00fccret \u00f6demelerinde asgari \u00fccretin \u00fczerinde kalan matrah k\u0131sm\u0131 \u00fczerinden binde 7,59 oran\u0131nda kesinti yap\u0131larak muhtasar beyanname ile beyan edilmesi gerekmektedir. Yan haklar, primler ve ikramiyelerin de damga vergisi matrah\u0131na dahil edilmesi gerekti\u011fi g\u00f6z \u00f6n\u00fcnde bulundurulmal\u0131d\u0131r.<\/p>\n<p class=\"font-claude-response-body break-words whitespace-normal leading-[1.7]\">Damga vergisi d\u00fczenlemelerindeki y\u0131ll\u0131k g\u00fcncellemeler, \u0130K ve finans ekiplerinin b\u00fct\u00e7e d\u00f6ng\u00fcs\u00fc ba\u015f\u0131nda g\u00f6zden ge\u00e7irmesi gereken kalemler aras\u0131nda yer almaktad\u0131r. Beyanname tutarlar\u0131ndan s\u00f6zle\u015fme oranlar\u0131na, bordro hesaplamalar\u0131ndan yasal \u00fcst s\u0131n\u0131ra kadar her kalemin do\u011fru takip edilmesi olas\u0131 y\u00fck\u00fcml\u00fcl\u00fck hatalar\u0131n\u0131n \u00f6n\u00fcne ge\u00e7mektedir.<\/p>\n<p class=\"font-claude-response-body break-words whitespace-normal leading-[1.7]\"><strong>Not:<\/strong> \u0130\u015f hukuku ve vergi mevzuat\u0131 dinamik bir yap\u0131ya sahiptir. S\u00f6zle\u015fme ve bordro s\u00fcre\u00e7lerinde herhangi bir hak kayb\u0131 veya hatal\u0131 i\u015flem ya\u015fanmamas\u0131 ad\u0131na g\u00fcncel mevzuat\u0131n ve alan\u0131nda uzman bir m\u00fc\u015favir g\u00f6r\u00fc\u015f\u00fcn\u00fcn dikkate al\u0131nmas\u0131 \u00f6nerilir.<\/p>\n<p class=\"font-claude-response-body break-words whitespace-normal leading-[1.7]\"><strong>Kaynaklar<\/strong><\/p>\n<ul class=\"[li_&amp;]:mb-0 [li_&amp;]:mt-1 [li_&amp;]:gap-1 [&amp;:not(:last-child)_ul]:pb-1 [&amp;:not(:last-child)_ol]:pb-1 list-disc flex flex-col gap-1 pl-8 mb-3\">\n<li class=\"whitespace-normal break-words pl-2\">31.12.2025 Tarihli ve 33124 Say\u0131l\u0131 (5. M\u00fckerrer) Resm\u00ee Gazete<\/li>\n<li class=\"whitespace-normal break-words pl-2\">Damga Vergisi Kanunu Genel Tebli\u011fi (Seri No: 71)<\/li>\n<\/ul>\n<!-- templates\/buttons-placeholder.php -->\n<div class=\"da-reactions-outer TpostID18976\">\n\t    <div class=\"da-reactions-data da-reactions-container-async center\"\n         data-type=\"post\"\n         data-id=\"18976\"\n         id=\"da-reactions-slot-post-18976\">\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>2026 y\u0131l\u0131yla birlikte g\u00fcncellenen damga vergisi tutarlar\u0131, kurumsal s\u00f6zle\u015fme y\u00f6netiminden bordro s\u00fcre\u00e7lerine kadar pek \u00e7ok finansal operasyonu do\u011frudan etkiliyor. \u0130nsan kaynaklar\u0131 ve finans departmanlar\u0131n\u0131n b\u00fct\u00e7e planlamas\u0131nda belirleyici rol oynayan yeni maktu tutarlar, yasal s\u0131n\u0131rlar ve pratik hesaplama detaylar\u0131 bu i\u00e7erikte ele al\u0131nmaktad\u0131r. Damga Vergisi Nedir ve Hangi Ka\u011f\u0131tlar\u0131 Kapsar? Damga vergisi; ki\u015filer ile ki\u015filer, ki\u015filer [&hellip;]<\/p>\n<!-- templates\/buttons-placeholder.php -->\n<div class=\"da-reactions-outer TpostID18976\">\n\t    <div class=\"da-reactions-data da-reactions-container-async center\"\n         data-type=\"post\"\n         data-id=\"18976\"\n         id=\"da-reactions-slot-post-18976\">\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":18978,"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":[1987],"tags":[],"class_list":{"0":"post-18976","1":"post","2":"type-post","3":"status-publish","4":"format-standard","5":"has-post-thumbnail","7":"category-haberler"},"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>2026 Damga Vergisi Tutar\u0131<\/title>\n<meta name=\"description\" content=\"2026 y\u0131l\u0131 damga vergisi maktu tutarlar\u0131 Resm\u00ee Gazete ile g\u00fcncellendi. 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