{"id":43816,"date":"2022-12-21T06:49:16","date_gmt":"2022-12-21T05:49:16","guid":{"rendered":"https:\/\/harlander-partner.eu\/vergi-ve-harclar\/"},"modified":"2025-11-25T13:46:35","modified_gmt":"2025-11-25T12:46:35","slug":"vergi-ve-harclar","status":"publish","type":"page","link":"https:\/\/harlander-partner.eu\/tr\/gayrimenkul-hukuku\/vergi-ve-harclar\/","title":{"rendered":"Vergi ve Har\u00e7lar"},"content":{"rendered":"\n<h2 class=\"wp-block-heading\">Vergi ve Har\u00e7lar<\/h2>\n\n<p class=\"wp-block-paragraph\">Bir daire sat\u0131n al\u0131rken \u00f6denmesi gereken belirli vergi ve har\u00e7lar vard\u0131r. Bunlar a\u015fa\u011f\u0131da listelenmi\u015f ve detayl\u0131 olarak a\u00e7\u0131klanm\u0131\u015ft\u0131r. <\/p>\n\n<h2 class=\"wp-block-heading\">Gayrimenkul kazan\u00e7 vergisi (ImmoESt)<\/h2>\n\n<p class=\"wp-block-paragraph\">Gayrimenkul kazan\u00e7 vergisi sat\u0131c\u0131 taraf\u0131ndan \u00f6denecek bir vergidir.<\/p>\n\n<h3 class=\"wp-block-heading\">Vergi oran\u0131n\u0131n y\u00fcksekli\u011fi<\/h3>\n\n<p class=\"wp-block-paragraph\">\u00d6zel m\u00fclklerin sat\u0131\u015f i\u015flemleri genellikle %30&#8217;luk \u00f6zel bir vergi oran\u0131na tabidir. Gayrimenkul kazan\u00e7 vergisinin hesaplanmas\u0131, b\u00fcromuzda sat\u0131\u015f s\u00f6zle\u015fmesi kapsam\u0131nda yap\u0131lmaktad\u0131r. <\/p>\n\n<h3 class=\"wp-block-heading\">Gayrimenkul Kazan\u00e7 Vergisi \u0130stisnalar\u0131<\/h3>\n\n<ul class=\"wp-block-list\">\n<li><strong>Ana ikametg\u00e2h muafiyeti<\/strong><\/li>\n<\/ul>\n\n<p class=\"wp-block-paragraph\">Bir dairenin ana ikametg\u00e2h olarak sat\u0131\u015f\u0131, belirli ko\u015fullar alt\u0131nda sat\u0131c\u0131 i\u00e7in vergiden muaft\u0131r. Sat\u0131c\u0131n\u0131n sat\u0131n alma tarihinden sat\u0131\u015f tarihine kadar kesintisiz en az iki y\u0131l boyunca orada ikamet etmi\u015f olmas\u0131 gerekmektedir. Alternatif olarak, sat\u0131c\u0131n\u0131n sat\u0131\u015ftan \u00f6nceki son 10 y\u0131l i\u00e7inde en az 5 y\u0131l kesintisiz olarak orada ikamet etmi\u015f olmas\u0131 durumunda da muafiyet ge\u00e7erlidir.  <\/p>\n\n<ul class=\"wp-block-list\">\n<li><strong>\u0130n\u015faat\u00e7\u0131 muafiyeti<\/strong><\/li>\n<\/ul>\n\n<p class=\"wp-block-paragraph\">\u0130kinci konut gibi ki\u015finin kendisinin in\u015fa etti\u011fi bir bina s\u00f6z konusu oldu\u011funda, vergi muafiyeti yaln\u0131zca bina i\u00e7in ge\u00e7erlidir, arsa i\u00e7in ge\u00e7erli de\u011fildir.<\/p>\n\n<h3 class=\"wp-block-heading\">Farkl\u0131 Vergi Oran\u0131<\/h3>\n\n<p class=\"wp-block-paragraph\">Yeni arsalar (31.03.2002&#8217;den sonra edinilen) ve eski arsalar (31.03.2002&#8217;den \u00f6nce edinilen) i\u00e7in vergi oranlar\u0131 farkl\u0131l\u0131k g\u00f6sterir.<\/p>\n\n<p class=\"wp-block-paragraph\">Eski arsalar i\u00e7in sat\u0131\u015f gelirinin %4,2&#8217;si oran\u0131nda vergi uygulan\u0131r. \u0130mar izni al\u0131nm\u0131\u015f eski arsalar i\u00e7in vergi oran\u0131 sat\u0131\u015f gelirinin %18&#8217;idir. <\/p>\n\n<p class=\"wp-block-paragraph\">Yeni arsalar i\u00e7in \u00f6zel vergi oran\u0131 h\u00fck\u00fcmleri ge\u00e7erlidir.<\/p>\n\n<h2 class=\"wp-block-heading\">Gayrimenkul Al\u0131m Vergisi (GrESt)<\/h2>\n\n<p class=\"wp-block-paragraph\">Gayrimenkul al\u0131m vergisi, Avusturya i\u00e7indeki gayrimenkul al\u0131mlar\u0131n\u0131 kapsar. GrESt Kanunu kapsam\u0131nda gayrimenkul olarak kabul edilenler: <\/p>\n\n<ul class=\"wp-block-list\">\n<li>Arazi ve toprak<\/li>\n\n\n\n<li>Binalar<\/li>\n\n\n\n<li>\u00d6rne\u011fin bir arabadaki lastikler, bir \u00e7iftlikteki trakt\u00f6r gibi eklentiler ve aksesuarlar <\/li>\n<\/ul>\n\n<p class=\"wp-block-paragraph\">GrESt, ImmoESt&#8217;in muadilidir ve al\u0131c\u0131 taraf\u0131ndan \u00f6denmelidir.<\/p>\n\n<h3 class=\"wp-block-heading\">GrESt&#8217;in Vergi Matrah\u0131<\/h3>\n\n<p class=\"wp-block-paragraph\">Vergi matrah\u0131 i\u00e7in \u00fc\u00e7 farkl\u0131 de\u011fer s\u00f6z konusudur:<\/p>\n\n<ul class=\"wp-block-list\">\n<li><strong>Kar\u015f\u0131 edimin de\u011feri<\/strong><\/li>\n<\/ul>\n\n<p class=\"wp-block-paragraph\">Normal \u015fartlarda, GrESt kar\u015f\u0131 edimin (sat\u0131\u015f fiyat\u0131) de\u011feri \u00fczerinden, bor\u00e7lar veya intifa hakk\u0131 gibi devral\u0131nan y\u00fck\u00fcml\u00fcl\u00fckler de eklenerek hesaplan\u0131r.<\/p>\n\n<ul class=\"wp-block-list\">\n<li><strong>Gayrimenkul De\u011feri<\/strong><\/li>\n<\/ul>\n\n<p class=\"wp-block-paragraph\">Ba\u011f\u0131\u015f veya miras durumunda bir kar\u015f\u0131 edim (sat\u0131\u015f fiyat\u0131) olmad\u0131\u011f\u0131ndan, bu durumlarda gayrimenkul de\u011feri belirlenir ve bu de\u011fer GrESt i\u00e7in vergi matrah\u0131 olarak kullan\u0131l\u0131r.<\/p>\n\n<ul class=\"wp-block-list\">\n<li><strong>Birim De\u011fer<\/strong><\/li>\n<\/ul>\n\n<p class=\"wp-block-paragraph\">Birim de\u011fer \u00fczerinden vergi matrah\u0131, tar\u0131m ve ormanc\u0131l\u0131k arazilerinin edinimi i\u00e7in d\u00fc\u015f\u00fcn\u00fclm\u00fc\u015ft\u00fcr.<\/p>\n\n<h3 class=\"wp-block-heading\">\u00d6zel Alanda Gayrimenkul Al\u0131m Vergisi \u0130stisnalar\u0131<\/h3>\n\n<p class=\"wp-block-paragraph\">Evlilik veya kay\u0131tl\u0131 birliktelik i\u00e7indeki e\u015fin ortak konutu bedelsiz edinmesi GrESt&#8217;ten muaft\u0131r. Bunun i\u00e7in a\u015fa\u011f\u0131daki ko\u015fullar\u0131n sa\u011flanmas\u0131 gerekir: <\/p>\n\n<ul class=\"wp-block-list\">\n<li>Her iki e\u015f de konutta e\u015fit paya sahip olmal\u0131d\u0131r. Bu nedenle, bir yar\u0131 hissenin di\u011fer e\u015fe devredilmesi gerekir. <\/li>\n\n\n\n<li>Konut, e\u015fin acil konut ihtiyac\u0131na hizmet etmelidir.<\/li>\n\n\n\n<li>\u00d6nceki ortak konut terk edilmelidir.<\/li>\n\n\n\n<li>Konuta ta\u015f\u0131nma, edinim\/tamamlanma tarihinden itibaren \u00fc\u00e7 ay i\u00e7inde ger\u00e7ekle\u015fmelidir.<\/li>\n\n\n\n<li>M\u00fclkiyet ili\u015fkileri ilk be\u015f y\u0131l i\u00e7inde de\u011fi\u015fmemelidir. Konut bu s\u00fcre i\u00e7inde ikamet edilir durumda olmal\u0131d\u0131r. <\/li>\n<\/ul>\n\n<h3 class=\"wp-block-heading\">Tarifeler<\/h3>\n\n<p class=\"wp-block-paragraph\"><strong>Bedelli Edinimler<\/strong><\/p>\n\n<p class=\"wp-block-paragraph\">Bedelli edinimlerde gayrimenkul al\u0131m vergisi genellikle vergi matrah\u0131n\u0131n %3,5&#8217;idir.<\/p>\n\n<p class=\"wp-block-paragraph\"><strong>Bedelsiz Edinimler ve Aile \u0130\u00e7i Edinimler<\/strong><\/p>\n\n<p class=\"wp-block-paragraph\">Ba\u011f\u0131\u015f gibi bedelsiz edinimlerde ve aile i\u00e7i bedelli edinimlerde kademeli tarife uygulan\u0131r. Bu edinimler avantajl\u0131 muamele g\u00f6r\u00fcr. <\/p>\n\n<p class=\"wp-block-paragraph\">Vergi oranlar\u0131 \u015fu \u015fekildedir:<\/p>\n\n<ul class=\"wp-block-list\">\n<li>\u0130lk 250.000 \u20ac i\u00e7in %0,5<\/li>\n\n\n\n<li>Sonraki 150.000 \u20ac i\u00e7in %2<\/li>\n\n\n\n<li>400.000 \u20ac&#8217;dan sonras\u0131 i\u00e7in %3,5<\/li>\n<\/ul>\n\n<h2 class=\"wp-block-heading\">Vergi Borcu<\/h2>\n\n<p class=\"wp-block-paragraph\">Vergi borcu, edinim i\u015flemi ger\u00e7ekle\u015fti\u011finde do\u011far. Bu durumda edinim i\u015flemi veya taahh\u00fct i\u015flemi sat\u0131\u015f s\u00f6zle\u015fmesidir. Sat\u0131c\u0131 ve al\u0131c\u0131, sat\u0131\u015f s\u00f6zle\u015fmesinin taraflar\u0131 olduklar\u0131 i\u00e7in vergi m\u00fckellefi olurlar.  <\/p>\n\n<p class=\"wp-block-paragraph\">Vergi borcu, do\u011fdu\u011fu ay\u0131 takip eden ikinci ay\u0131n 15&#8217;inde muaccel olur.<\/p>\n\n<p class=\"wp-block-paragraph\"><strong>BAO \u00a7 160 uyar\u0131nca vergi borcu yoktur belgesi<\/strong><\/p>\n\n<p class=\"wp-block-paragraph\">Tapu siciline m\u00fclkiyet kayd\u0131 i\u00e7in vergi ili\u015fi\u011fi kesme belgesi gereklidir. Bu belge yetkili vergi dairesinden al\u0131n\u0131r ve gayrimenkul al\u0131m vergisinin \u00f6dendi\u011fini g\u00f6sterir. <\/p>\n\n<h2 class=\"wp-block-heading\">Tescil Har\u00e7lar\u0131<\/h2>\n\n<p class=\"wp-block-paragraph\">Bir daire i\u00e7in tescil har\u00e7lar\u0131 toplam sat\u0131\u015f fiyat\u0131n\u0131n %1,1&#8217;idir.<\/p>\n\n<p class=\"wp-block-paragraph\">Aile i\u00e7i bedelli ve bedelsiz edinimlerde, tescil harc\u0131 birim de\u011ferin \u00fc\u00e7 kat\u0131 (en fazla piyasa de\u011ferinin \u00fc\u00e7te biri) \u00fczerinden hesaplan\u0131r.<\/p>\n\n<p class=\"wp-block-paragraph\">Tapu sicili ba\u015fvuru harc\u0131, elektronik yolla yap\u0131lmas\u0131 durumunda ek olarak 47,00 \u20ac&#8217;dur. Yaz\u0131l\u0131 ba\u015fvuru harc\u0131 67,00 \u20ac&#8217;dur. <\/p>\n\n<h2 class=\"wp-block-heading\">Di\u011fer S\u00f6zle\u015fme Haz\u0131rlama Masraflar\u0131<\/h2>\n\n<ul class=\"wp-block-list\">\n<li>\u0130mzalar\u0131n noter tasdiki i\u00e7in noter masraflar\u0131<\/li>\n\n\n\n<li>S\u00f6zle\u015fme haz\u0131rlama ve al\u0131m i\u015flemleri i\u00e7in avukatl\u0131k \u00fccretleri<\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"Vergi ve Har\u00e7lar Bir daire sat\u0131n al\u0131rken \u00f6denmesi gereken belirli vergi ve har\u00e7lar vard\u0131r. Bunlar a\u015fa\u011f\u0131da listelenmi\u015f ve detayl\u0131 olarak a\u00e7\u0131klanm\u0131\u015ft\u0131r. Gayrimenkul kazan\u00e7 vergisi (ImmoESt) Gayrimenkul kazan\u00e7 vergisi sat\u0131c\u0131 taraf\u0131ndan &#8230;","protected":false},"author":1,"featured_media":0,"parent":45419,"menu_order":0,"comment_status":"closed","ping_status":"open","template":"","meta":{"_acf_changed":false,"_uag_custom_page_level_css":"","footnotes":""},"categories":[727],"tags":[],"class_list":["post-43816","page","type-page","status-publish","hentry","category-gayrimenkul-hukuku"],"acf":[],"uagb_featured_image_src":{"full":false,"thumbnail":false,"medium":false,"medium_large":false,"large":false,"1536x1536":false,"2048x2048":false,"336x":false,"352x":false,"woocommerce_thumbnail":false,"woocommerce_single":false,"woocommerce_gallery_thumbnail":false,"yarpp-thumbnail":false},"uagb_author_info":{"display_name":"Peter Harlander","author_link":"https:\/\/harlander-partner.eu\/tr\/author\/secondpromotion\/"},"uagb_comment_info":0,"uagb_excerpt":"Vergi ve Har\u00e7lar Bir daire sat\u0131n al\u0131rken \u00f6denmesi gereken belirli vergi ve har\u00e7lar vard\u0131r. Bunlar a\u015fa\u011f\u0131da listelenmi\u015f ve detayl\u0131 olarak a\u00e7\u0131klanm\u0131\u015ft\u0131r. Gayrimenkul kazan\u00e7 vergisi (ImmoESt) Gayrimenkul kazan\u00e7 vergisi sat\u0131c\u0131 taraf\u0131ndan ...","_links":{"self":[{"href":"https:\/\/harlander-partner.eu\/tr\/wp-json\/wp\/v2\/pages\/43816","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/harlander-partner.eu\/tr\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/harlander-partner.eu\/tr\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/harlander-partner.eu\/tr\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/harlander-partner.eu\/tr\/wp-json\/wp\/v2\/comments?post=43816"}],"version-history":[{"count":0,"href":"https:\/\/harlander-partner.eu\/tr\/wp-json\/wp\/v2\/pages\/43816\/revisions"}],"up":[{"embeddable":true,"href":"https:\/\/harlander-partner.eu\/tr\/wp-json\/wp\/v2\/pages\/45419"}],"wp:attachment":[{"href":"https:\/\/harlander-partner.eu\/tr\/wp-json\/wp\/v2\/media?parent=43816"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/harlander-partner.eu\/tr\/wp-json\/wp\/v2\/categories?post=43816"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/harlander-partner.eu\/tr\/wp-json\/wp\/v2\/tags?post=43816"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}