{"id":15571,"date":"2021-12-15T16:19:19","date_gmt":"2021-12-15T13:19:19","guid":{"rendered":"https:\/\/www.kariyer.net\/kariyer-rehberi\/?p=15571"},"modified":"2024-07-26T19:01:49","modified_gmt":"2024-07-26T16:01:49","slug":"asgari-gecim-indirimi-nedir","status":"publish","type":"post","link":"https:\/\/www.kariyer.net\/kariyer-rehberi\/asgari-gecim-indirimi-nedir\/","title":{"rendered":"Asgari ge\u00e7im indirimi nedir?"},"content":{"rendered":"

Asgari ge\u00e7im indirimi, yani AG\u0130 ile ilgili t\u00fcm merak edilenleri bu yaz\u0131m\u0131zda a\u00e7\u0131klad\u0131k. \u0130\u015fte, detaylar!<\/strong><\/p>\n

AG\u0130 nedir<\/strong>?<\/strong> <\/span><\/h2>\n

AG\u0130, T\u00fcrkiye\u2019de 2008 y\u0131l\u0131ndan bu yana uygulanan vergi indirimi sistemidir. Asgari ge\u00e7im indirimi anlam\u0131na gelen AG\u0130, i\u015f\u00e7inin kendisi ve bakmakla y\u00fck\u00fcml\u00fc oldu\u011fu aile i\u00e7erisindeki fertler i\u00e7in verilen indirimdir. <\/span>AG\u0130<\/b>, i\u015f\u00e7inin medeni haline ve hanesi i\u00e7erisinde yer alan \u00e7ocuk say\u0131s\u0131na g\u00f6re farkl\u0131l\u0131k g\u00f6sterir. \u0130\u015f\u00e7ilerin br\u00fct maa\u015f\u0131 \u00fczerinden hesaplanan<\/span> asgari ge\u00e7im indirimi, 16 ya\u015f\u0131ndan b\u00fcy\u00fck i\u015f\u00e7iler i\u00e7in uygulan\u0131r. Bu ba\u011flamda <\/span>asgari ge\u00e7im indirimi yararlanma ya\u015f\u0131<\/b> en az 16 olarak belirlenmi\u015ftir. 2008 y\u0131l\u0131nda uygulanmaya ba\u015flayan bu sistem, vergi iade i\u015fleminin fi\u015fler arac\u0131l\u0131\u011f\u0131yla yap\u0131lmas\u0131n\u0131 ortadan kald\u0131rm\u0131\u015ft\u0131r. Asgari ge\u00e7im indirimi uygulamas\u0131na ge\u00e7ilmeden \u00f6nce var olan vergi iade zarflar\u0131 da bu uygulama ile ge\u00e7erlili\u011fini yitirmi\u015ftir. Asgari ge\u00e7im indirimi uygulamas\u0131 ile i\u015fverenler, \u00e7al\u0131\u015fanlar\u0131n \u00fccretleri \u00fczerinden vergi oran\u0131n\u0131 hesaplar ve vergi dairesine asgari ge\u00e7im indirimi kadar daha az vergi \u00f6der. \u0130\u015fverenler hesaplanan asgari ge\u00e7im indirimini i\u015f\u00e7ilerin net \u00fccretine ekler. <\/span>Asgari ge\u00e7im indirimi hesab\u0131<\/b>, asgari \u00fccret miktar\u0131 do\u011frultusunda yap\u0131l\u0131r. Bu ba\u011flamda asgari ge\u00e7im indirimi, de\u011fi\u015fen asgari \u00fccret miktar\u0131ndan dolay\u0131 her y\u0131l farkl\u0131l\u0131k g\u00f6sterir.\u00a0<\/span><\/p>\n

Asgari ge\u00e7im indirimi (AG\u0130) nas\u0131l hesaplan\u0131r?<\/b><\/h2>\n

Asgari ge\u00e7im indirimi nas\u0131l hesaplan\u0131r<\/b> sorusu en \u00e7ok merak edilen sorulardan birisi olur. Asgari ge\u00e7im indirimi, asgari \u00fccretin y\u0131ll\u0131k br\u00fct tutar\u0131 do\u011frultusunda hesaplan\u0131r. Bu ba\u011flamda asgari ge\u00e7im indirimi, asgari \u00fccretin y\u0131ll\u0131k br\u00fct tutar\u0131n\u0131n; i\u015f\u00e7inin kendisi i\u00e7in %50\u2019si, bir geliri bulunmayan e\u015fi i\u00e7in %10\u2019udur. Bu oranlar, hane i\u00e7erisindeki \u00e7ocuklar i\u00e7in daha farkl\u0131d\u0131r. <\/span>Asgari ge\u00e7im indirimi \u00e7ocuk yard\u0131m\u0131<\/b> \u00e7ocuklar\u0131n her biri i\u00e7in ayr\u0131 hesaplan\u0131r. \u0130lk iki \u00e7ocuk i\u00e7in bu oran %7,5 olurken \u00fc\u00e7\u00fcnc\u00fc \u00e7ocuk i\u00e7in %10, di\u011fer \u00e7ocuklar i\u00e7in %5 olarak hesaplan\u0131r. Ayr\u0131ca bu oranlar\u0131n toplam\u0131 y\u00fczde 85\u2019i ge\u00e7emez. <\/span>Asgari ge\u00e7im indirimi i\u00e7in \u00e7ocuk ya\u015f\u0131<\/b> da \u00f6nem arz eden hususlardan birisidir. Asgari ge\u00e7im indirimine \u00e7ocuklar\u0131 dahil edebilmek i\u00e7in \u00e7ocu\u011fun 18 ya\u015f\u0131n\u0131 ge\u00e7memi\u015f olmas\u0131 veya 25 ya\u015f\u0131n\u0131 ge\u00e7memi\u015f ve \u00f6\u011frenimine devam ediyor olmas\u0131 gerekir. Hesaplama s\u0131ras\u0131nda ele al\u0131nan <\/span>AG\u0130 oranlar\u0131<\/b> ve \u015fartlar\u0131 bu \u015fekildedir. E\u011fer gelir k\u0131smi d\u00f6neme aitse ay kesirleri tam ay olarak say\u0131l\u0131r ve belirlenen s\u00fcreye isabet eden indirim miktar\u0131 esas al\u0131n\u0131r. <\/span>Asgari ge\u00e7im indirimi tutarlar\u0131<\/b> hesaplan\u0131rken belirlenen tutar ile 103. maddede bulunan gelir vergisi tarifesinin birinci gelir dilimine uygulanan oran \u00e7arp\u0131l\u0131r. Yap\u0131lan i\u015flem sonucu bulunan tutar, hesaplanan vergiden mahsup edilir. <\/span>Asgari ge\u00e7im indirimi hesaplama <\/b>i\u015flemi bu \u015fekilde tamamlan\u0131r. Hesaplama i\u015flemi sonucu, mahsup edilecek k\u0131s\u0131m fazla oldu\u011fu durumlarda iade i\u015flemi ger\u00e7ekle\u015ftirilmez.\u00a0<\/span><\/p>\n

Asgari ge\u00e7im indiriminden kimler yararlanabilir?\u00a0<\/b><\/h2>\n

Asgari ge\u00e7im indirimi kimlere verilir<\/b> sorusu, asgari ge\u00e7im indiriminden yararlanmak isteyen ki\u015filerin en \u00e7ok merak etti\u011fi sorulardan birisidir. Asgari ge\u00e7im indiriminden yararlanabilmek i\u00e7in baz\u0131 \u015fartlar\u0131 yerine getirmek gereklidir. Belirlenen \u015fartlar\u0131 yerine getiren ki\u015filer, <\/span>asgari ge\u00e7im indirimi formunu<\/b> doldurmaya hak kazan\u0131r. Asgari ge\u00e7im indiriminden yararlanabilmek i\u00e7in \u00f6ncelikle ki\u015finin \u00fccretlerinin ger\u00e7ek usulde vergilendirilmi\u015f olmas\u0131 \u015fartt\u0131r. Bu noktada ilgili ki\u015finin tam m\u00fckellef olmas\u0131 beklenir. Asgari ge\u00e7im indiriminden yararlanmak isteyen ki\u015filerin kesintiye u\u011framam\u0131\u015f \u00fccret gelirlerini y\u0131ll\u0131k beyanname ile bildirmesi gerekir. Bunlar\u0131n yan\u0131 s\u0131ra asgari ge\u00e7im indiriminden yararlanmak i\u00e7in Gelir Vergisi Kanunu\u2019nun 61. maddesinde yer alan \u00fccret kapsam\u0131nda de\u011ferlendirilen \u00fccret gelirini elde etmek \u015fartt\u0131r. <\/span>Asgari ge\u00e7im indirimi kimlere verilir<\/b> sorusunun cevab\u0131n\u0131 merak eden yabanc\u0131 uyruklu ki\u015filerin de belirli \u015fartlara uymas\u0131 gerekir. Asgari ge\u00e7im indiriminden yararlanmak isteyen yabanc\u0131 uyruklu ki\u015filerin ikametgah\u0131n\u0131n T\u00fcrkiye\u2019de olmas\u0131 gereklidir. \u0130kametgah s\u00fcresi de asgari \u00fccret indiriminden yararlanma konusunda \u00f6nem arz eder. Asgari ge\u00e7im indiriminden yararlanmak i\u00e7in yabanc\u0131 uyruklu ki\u015finin en az 6 ay boyunca T\u00fcrkiye\u2019de ikamet etmesi gereklidir.<\/span> Asgari ge\u00e7im indirimi \u015fartlar\u0131<\/b> bu \u015fekildedir. Asgari ge\u00e7im indiriminden yararlanamayacak ki\u015filer de kanun taraf\u0131ndan belirlenmi\u015ftir. Asgari ge\u00e7im indiriminden yararlanamayacak ki\u015filer aras\u0131nda \u00fccret geliri elde etmeyen ki\u015filer bulunur. Bunun yan\u0131 s\u0131ra dar m\u00fckellefiyet dahilinde \u00fccret geliri elde etmekte olanlar da asgari ge\u00e7im indiriminden yararlanamaz. \u0130kametgah\u0131 T\u00fcrkiye\u2019de olmayan, 6 aydan az bir s\u00fcre T\u00fcrkiye\u2019de ikamet eden ki\u015filer de bu grup aras\u0131nda yer al\u0131r. <\/span>Asgari ge\u00e7im indiriminden<\/b> yararlanmak isteyenlerin \u00fccretinden gelir vergisi kesintisi yap\u0131l\u0131r. Bu ba\u011flamda incelendi\u011finde; \u00fccretinden gelir vergisi kesintisi yap\u0131lmayan ki\u015filerin asgari ge\u00e7im indiriminden yararlanamayaca\u011f\u0131 g\u00f6r\u00fcl\u00fcr. Bahsedilenlerin yan\u0131 s\u0131ra di\u011fer \u00fccret kapsam\u0131nda vergilendirilen hizmet erbaplar\u0131n\u0131n da asgari ge\u00e7im indiriminden yararlanamayaca\u011f\u0131 belirtilir. Asgari ge\u00e7im indiriminden yararlanamayacak olan di\u011fer \u00fccret kapsam\u0131ndaki ki\u015filer \u015fu \u015fekildedir; ticaret erbaplar\u0131 yan\u0131nda \u00e7al\u0131\u015fan, kazan\u00e7lar\u0131 basit usulde tespit edilen ki\u015filer, \u00f6zel hizmetlerde g\u00f6rev alan \u015fof\u00f6rler, \u00f6zel in\u015faat sahipleri taraf\u0131ndan \u00e7al\u0131\u015ft\u0131r\u0131lan in\u015faat i\u015f\u00e7ileri, gayrimenkul sermaye irad\u0131 sahibi yan\u0131nda \u00e7al\u0131\u015fanlar, dan\u0131\u015ftay m\u00fcspet m\u00fctalaas\u0131 ve Maliye Bakanl\u0131\u011f\u0131 taraf\u0131ndan kapsama alan\u0131na al\u0131nan ger\u00e7ek \u00fccretlerinin tespitine imkan olmayanlar. Bu ba\u011flamda <\/span>asgari ge\u00e7im indirimi herkese veriliyor mu<\/b> sorusunun cevab\u0131 olumsuzdur.\u00a0<\/span><\/p>\n

Asgari ge\u00e7im indirimi \u00f6denmezse ne olur?<\/b><\/h2>\n

Asgari ge\u00e7im indirimi ne kadar<\/b> sorusunun yan\u0131 s\u0131ra asgari ge\u00e7im indiriminin \u00f6denmedi\u011fi durumlarda ne yap\u0131laca\u011f\u0131 da olduk\u00e7a merak edilir. Asgari ge\u00e7im indirimi, i\u015fveren taraf\u0131ndan i\u015f\u00e7inin net \u00fccretine dahil edilen bir vergi indirimidir. Bu ba\u011flamda incelendi\u011finde <\/span>asgari ge\u00e7im indirimi kim \u00f6der <\/b>sorusunun cevab\u0131 i\u015fverendir. \u0130\u015fveren, i\u015f yerinde \u00e7al\u0131\u015ft\u0131rd\u0131\u011f\u0131 i\u015f\u00e7iye asgari ge\u00e7im indirimini \u00f6demek zorundad\u0131r. Aksi takdirde, asgari ge\u00e7im indirimi i\u015f\u00e7iye \u00f6denmezse bu i\u015flem, haks\u0131z yere yap\u0131lan mahsup i\u015flemi olarak de\u011ferlendirilir. Kesinti i\u015flemi dolay\u0131s\u0131yla kesilen verginin belirlenen \u00fccrete kadar isabet eden k\u0131sm\u0131 eksik beyan edilmi\u015f say\u0131l\u0131r. Vergi kesintisi olarak sayma i\u015flemi sonucunda i\u015fveren hakk\u0131nda cezal\u0131 tarhiyat i\u015flemi yap\u0131l\u0131r. <\/span>Asgari ge\u00e7im indirimi 2022<\/b> y\u0131l\u0131nda yat\u0131r\u0131lmayan i\u015f\u00e7ilerin k\u0131dem tazminat\u0131 al\u0131p alamayaca\u011f\u0131 da merak edilen sorular aras\u0131ndad\u0131r. Asgari ge\u00e7im indiriminin uygulanmad\u0131\u011f\u0131 durumlarda i\u015f\u00e7i tek tarafl\u0131 olarak i\u015fveren ile i\u015f\u00e7i aras\u0131nda imzalanan i\u015f akdini feshedebilir. E\u011fer i\u015f\u00e7i, i\u015fverenin b\u00fcnyesinde bulunan i\u015f yerinde 1 y\u0131ldan fazla s\u00fcredir \u00e7al\u0131\u015f\u0131yorsa k\u0131dem tazminat\u0131 almaya hak kazan\u0131r. Asgari ge\u00e7im indirim hakk\u0131n\u0131 belgelemek isteyen ki\u015filer, <\/span>asgari ge\u00e7im indirimi belgesi nereden al\u0131n\u0131r <\/b>sorusunun cevab\u0131n\u0131 arar. Asgari ge\u00e7im indirimi belgesi almak i\u00e7in muhtarl\u0131\u011fa ya da bu alanda hizmet veren bir kamu kurulu\u015funa ba\u015fvuruda bulunmak gereklidir.<\/span><\/p>\n

2025 y\u0131l\u0131nda AG\u0130 ne kadar olacak?<\/strong><\/h2>\n

2007 ve 2022 y\u0131llar\u0131 aras\u0131nda aktif olarak uygulanan asgari ge\u00e7im indirimi uygulamas\u0131 kald\u0131r\u0131lm\u0131\u015ft\u0131r. Bu nedenle bu tarihlerden sonras\u0131 i\u00e7in AG\u0130 \u00fccretinden s\u00f6z edilemez.<\/p>\n\n

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Asgari ge\u00e7im indirimi, yani AG\u0130 ile ilgili t\u00fcm merak edilenleri bu yaz\u0131m\u0131zda a\u00e7\u0131klad\u0131k. \u0130\u015fte, detaylar! AG\u0130 nedir? AG\u0130, T\u00fcrkiye\u2019de 2008 y\u0131l\u0131ndan bu yana uygulanan vergi indirimi sistemidir. Asgari ge\u00e7im indirimi anlam\u0131na gelen AG\u0130, i\u015f\u00e7inin kendisi ve bakmakla y\u00fck\u00fcml\u00fc oldu\u011fu aile i\u00e7erisindeki fertler i\u00e7in verilen indirimdir. AG\u0130, i\u015f\u00e7inin medeni haline ve hanesi i\u00e7erisinde yer alan \u00e7ocuk […]<\/p>\n\n

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