{"id":47275,"date":"2025-08-07T15:25:16","date_gmt":"2025-08-07T13:25:16","guid":{"rendered":"https:\/\/harlander-partner.eu\/gayrimenkul-hukuku\/gayrimenkul-kazanc-vergisi\/"},"modified":"2025-11-25T14:09:39","modified_gmt":"2025-11-25T13:09:39","slug":"gayrimenkul-kazanc-vergisi","status":"publish","type":"page","link":"https:\/\/harlander-partner.eu\/tr\/gayrimenkul-hukuku\/gayrimenkul-kazanc-vergisi\/","title":{"rendered":"Gayrimenkul Kazan\u00e7 Vergisi"},"content":{"rendered":"\n<div class=\"wp-block-yoast-seo-table-of-contents yoast-table-of-contents\"><h2>Gayrimenkul Kazan\u00e7 Vergisi<\/h2><ul><li><a href=\"#h-immobilienertragsteuer\" data-level=\"2\">Gayrimenkul Kazan\u00e7 Vergisi<\/a><\/li><li><a href=\"#h-steuerpflicht-bei-entgeltlicher-immobilienverausserung\" data-level=\"2\">Bedelli gayrimenkul sat\u0131\u015f\u0131nda vergi y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fc<\/a><\/li><li><a href=\"#h-steuerbefreiungen-und-sonderreglungen\" data-level=\"2\">Vergi muafiyetleri ve \u00f6zel d\u00fczenlemeler<\/a><ul><li><a href=\"#h-hauptwohnsitzbefreiung\" data-level=\"3\">Ana ikametg\u00e2h muafiyeti<\/a><\/li><li><a href=\"#h-herstellerbefreiung\" data-level=\"3\">\u0130n\u015faat\u00e7\u0131 muafiyeti<\/a><\/li><\/ul><\/li><li><a href=\"#h-weitere-steuerfreie-verausserungen\" data-level=\"2\">Di\u011fer vergiden muaf sat\u0131\u015flar<\/a><ul><li><a href=\"#h-enteignungen\" data-level=\"3\">Kamula\u015ft\u0131rmalar<\/a><\/li><li><a href=\"#h-bestimmte-tauschvorgange\" data-level=\"3\">Belirli takas i\u015flemleri<\/a><\/li><\/ul><\/li><li><a href=\"#h-gewinnermittlung-bei-immobilienverkaufen\" data-level=\"2\">Gayrimenkul sat\u0131\u015flar\u0131nda k\u00e2r hesaplamas\u0131<\/a><ul><li><a href=\"#h-neu-grundstucke\" data-level=\"3\">Yeni gayrimenkuller<\/a><\/li><li><a href=\"#h-alt-grundstucke\" data-level=\"3\">Eski gayrimenkuller<\/a><\/li><li><a href=\"#h-anpassung-der-anschaffungskosten\" data-level=\"3\">Sat\u0131n alma maliyetlerinin d\u00fczeltilmesi<\/a><\/li><\/ul><\/li><li><a href=\"#h-hohe-des-steuersatzes\" data-level=\"2\">Vergi oran\u0131n\u0131n y\u00fcksekli\u011fi<\/a><\/li><li><a href=\"#h-einhebung-und-abfuhr-der-immobilienertragsteuer\" data-level=\"2\">Gayrimenkul kazan\u00e7 vergisinin tahsili ve \u00f6denmesi<\/a><ul><li><a href=\"#h-zwei-wege-zur-steuerabfuhr\" data-level=\"3\">Vergi \u00f6demesi i\u00e7in iki yol<\/a><\/li><li><a href=\"#h-abgeltungswirkung-bei-selbstberechnung\" data-level=\"3\">Kendi hesaplama durumunda kesin \u00f6deme etkisi<\/a><\/li><li><a href=\"#h-veranlagungsoption-und-regelbesteuerung\" data-level=\"3\">De\u011ferlendirme se\u00e7ene\u011fi ve normal vergilendirme<\/a><\/li><\/ul><\/li><li><a href=\"#h-ihre-vorteile-mit-anwaltlicher-unterstutzung\" data-level=\"2\">Avukatl\u0131k Deste\u011fiyle Avantajlar\u0131n\u0131z<\/a><\/li><li><a href=\"#h-haufig-gestellte-fragen-faq\" data-level=\"2\">S\u0131k\u00e7a Sorulan Sorular \u2013 SSS<\/a><\/li><\/ul><\/div>\n\n<h2 class=\"wp-block-heading\" id=\"h-immobilienertragsteuer\">Gayrimenkul Kazan\u00e7 Vergisi<\/h2>\n\n<p class=\"wp-block-paragraph\"><strong>Bir gayrimenkul satan<\/strong> ve bu sat\u0131\u015ftan <strong>k\u00e2r elde eden<\/strong> ki\u015fi, bir\u00e7ok durumda gayrimenkul kazan\u00e7 vergisi \u00f6demek zorundad\u0131r. Bir arsa, ev veya daire sat\u0131\u015f\u0131nda, <a href=\"https:\/\/www.ris.bka.gv.at\/NormDokument.wxe?Abfrage=Bundesnormen&amp;Gesetzesnummer=10004570&amp;Artikel=&amp;Paragraf=30&amp;Anlage=&amp;Uebergangsrecht=\">\u00a7 30 EStG<\/a>&#8216;ye dayanan %30&#8217;luk sabit bir gayrimenkul kazan\u00e7 vergisi uygulan\u0131r. <\/p>\n\n<div class=\"wp-block-uagb-container uagb-block-3019fe8e alignfull uagb-is-root-container\">\n<div class=\"wp-block-uagb-container uagb-block-32585033\">\n<p class=\"wp-block-paragraph\">Bir ki\u015fi bir gayrimenkul sat\u0131\u015f\u0131ndan k\u00e2r elde ederse, bunun i\u00e7in gayrimenkul kazan\u00e7 vergisi \u00f6demek zorundad\u0131r<\/p>\n<\/div>\n\n\n\n<div class=\"wp-block-uagb-container uagb-block-45819ab6\"><picture>\n\t\t<source srcset=\"https:\/\/harlander-partner.eu\/wp-content\/uploads\/ImmoESt-352x198.webp\" >\n\t\t<img decoding=\"async\" class=\"mr-picture-small\" src=\"https:\/\/harlander-partner.eu\/wp-content\/uploads\/ImmoESt.webp\" alt=\"Gayrimenkul sat\u0131\u015f\u0131nda ne zaman gayrimenkul kazan\u00e7 vergisi uyguland\u0131\u011f\u0131n\u0131, hangi muafiyetlerin m\u00fcmk\u00fcn oldu\u011funu ve yasal olarak nelere dikkat edilmesi gerekti\u011fini \u00f6\u011frenin\" >\n\t<\/picture>\n<\/div>\n<\/div>\n\n<h2 class=\"wp-block-heading\" id=\"h-steuerpflicht-bei-entgeltlicher-immobilienverausserung\">Bedelli gayrimenkul sat\u0131\u015f\u0131nda vergi y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fc<\/h2>\n\n<p class=\"wp-block-paragraph\">Vergi, a\u015fa\u011f\u0131dakilerin bedelli sat\u0131\u015flar\u0131n\u0131 kapsar: <\/p>\n\n<ul class=\"wp-block-list\">\n<li>Arazi ve toprak<\/li>\n\n\n\n<li>Binalar, daireler dahil<\/li>\n\n\n\n<li>Gayrimenkule e\u015fde\u011fer haklar, \u00f6rne\u011fin in\u015faat haklar\u0131<\/li>\n<\/ul>\n\n<p class=\"wp-block-paragraph\">A\u015fa\u011f\u0131daki durumlarda vergi uygulanmaz:<\/p>\n\n<ul class=\"wp-block-list\">\n<li>Ba\u011f\u0131\u015f, miras gibi bedelsiz devirler<\/li>\n\n\n\n<li>Sat\u0131c\u0131n\u0131n ana ikametg\u00e2h\u0131 ve kendi in\u015fa etti\u011fi binalar<\/li>\n<\/ul>\n    <div class=\"mr-quote mrbg clearfix\">\n        <a class=\"mr-quote-person\" href=\"\/ueber-uns\/rechtsanwalt-peter-harlander\/\" title=\"Rechtsanwalt Peter Harlander\">\n            <img decoding=\"async\" class=\"mr-quote-person-img\" src=\"https:\/\/harlander-partner.eu\/wp-content\/themes\/harlander\/design\/ph100.webp\" width=\"100\"\n                 height=\"100\" loading=\"lazy\" alt=\"Rechtsanwalt Peter Harlander\">\n            <span class=\"mr-quote-person-text\">\n            Peter Harlander<br>\n            <span class=\"mr-quote-person-function\">Harlander &amp; Partner Rechtsanw\u00e4lte<\/span>\n        <\/span>\n        <\/a>\n        <span class=\"mr-quote-content\">\u201eDie Immobilienertragsteuer wirkt oft technisch, ist aber rechtlich h\u00f6chst sensibel. Wer sie untersch\u00e4tzt, zahlt meist zu viel.\u201c<\/span>\n    <\/div>\n<a class=\"mr-cta-link mr-cta-button-cal\" href=\"#h2-booking\" title=\"\u00dccretsiz ilk g\u00f6r\u00fc\u015fme\"><span class=\"mr-cta-link-normal\">\u015eimdi istedi\u011finiz tarihi se\u00e7in:<\/span><span class=\"mr-cta-link-bold\">\u00dccretsiz ilk g\u00f6r\u00fc\u015fme<\/span><\/a>\n\n<h2 class=\"wp-block-heading\" id=\"h-steuerbefreiungen-und-sonderreglungen\">Vergi muafiyetleri ve \u00f6zel d\u00fczenlemeler<\/h2>\n\n<h3 class=\"wp-block-heading\" id=\"h-hauptwohnsitzbefreiung\">Ana ikametg\u00e2h muafiyeti<\/h3>\n\n<p class=\"wp-block-paragraph\">Ana ikametg\u00e2h s\u00f6z konusu oldu\u011funda, gayrimenkul\u00fcn sat\u0131\u015f\u0131 vergiden muaft\u0131r. \u0130ki varyant vergi muafiyetini m\u00fcmk\u00fcn k\u0131lar: <\/p>\n\n<ul class=\"wp-block-list\">\n<li><strong>\u0130ki y\u0131l kural\u0131<\/strong>: Gayrimenkul, bedelli edinimden sat\u0131\u015fa kadar <strong>en az iki y\u0131l kesintisiz<\/strong> ana ikametg\u00e2h olarak kullan\u0131lm\u0131\u015ft\u0131r.<\/li>\n\n\n\n<li><strong>10 y\u0131lda 5 kural\u0131<\/strong>: Sat\u0131c\u0131, son <strong>on y\u0131l i\u00e7inde en az be\u015f y\u0131l kesintisiz<\/strong> olarak gayrimenkulde ikamet etmi\u015ftir. Ana ikametg\u00e2h\u0131n <strong>sat\u0131\u015ftan \u00f6nceki be\u015f y\u0131la kadar<\/strong> terk edilmi\u015f olmas\u0131 zararl\u0131 de\u011fildir. <\/li>\n<\/ul>\n\n<p class=\"wp-block-paragraph\">Bu muafiyet, yaln\u0131zca bedelli bir edinim s\u00f6z konusu oldu\u011funda ge\u00e7erlidir, \u00f6rne\u011fin sat\u0131n alma yoluyla.<br\/>Buna kar\u015f\u0131l\u0131k, miras veya ba\u011f\u0131\u015f yoluyla bedelsiz devredilen bir gayrimenkul, prensip olarak bu ko\u015fulu yerine getirmez.<\/p>\n\n<h3 class=\"wp-block-heading\" id=\"h-herstellerbefreiung\">\u0130n\u015faat\u00e7\u0131 muafiyeti<\/h3>\n\n<p class=\"wp-block-paragraph\"><strong>Ki\u015finin kendi in\u015fa etti\u011fi bir binan\u0131n<\/strong> sat\u0131\u015f\u0131 da vergiden muaft\u0131r, ancak yaln\u0131zca \u015fu durumlarda:<\/p>\n\n<ul class=\"wp-block-list\">\n<li>Bina <strong>\u00f6zel m\u00fclkiyette<\/strong> in\u015fa edilmi\u015fse,<\/li>\n\n\n\n<li>Sat\u0131c\u0131 in\u015faat projesini kendisi finanse etmi\u015f ve riski \u00fcstlenmi\u015fse,<\/li>\n\n\n\n<li>ve bina <strong>kiralanmam\u0131\u015fsa<\/strong>.<\/li>\n<\/ul>\n\n<p class=\"wp-block-paragraph\">Vergi muafiyeti yaln\u0131zca bina i\u00e7in ge\u00e7erlidir, arsa i\u00e7in de\u011fil.<br\/>Mal sahibi son on y\u0131l i\u00e7inde m\u00fclk\u00fc tamamen veya k\u0131smen kiralarsa, muafiyetten yaln\u0131zca kiralanmayan k\u0131s\u0131m i\u00e7in yararlan\u0131r.<\/p>\n    <div class=\"mr-quote mrbg clearfix\">\n        <a class=\"mr-quote-person\" href=\"\/ueber-uns\/rechtsanwalt-sebastian-riedlmair\/\" title=\"Rechtsanwalt Sebastian Riedlmair\">\n            <img decoding=\"async\" class=\"mr-quote-person-img\" src=\"https:\/\/harlander-partner.eu\/wp-content\/themes\/harlander\/design\/sr100.webp\" width=\"100\"\n                 height=\"100\" loading=\"lazy\" alt=\"Rechtsanwalt Sebastian Riedlmair\">\n            <span class=\"mr-quote-person-text\">\n            Sebastian Riedlmair<br>\n            <span class=\"mr-quote-person-function\">Harlander &amp; Partner Rechtsanw\u00e4lte<\/span>\n        <\/span>\n        <\/a>\n        <span class=\"mr-quote-content\">\u201eSteuerlich entscheidend ist nicht der Verkauf, sondern die Details dahinter. Gerade bei Altliegenschaften lohnt sich die genaue Pr\u00fcfung.\u201c<\/span>\n    <\/div>\n\n<h2 class=\"wp-block-heading\" id=\"h-weitere-steuerfreie-verausserungen\">Di\u011fer vergiden muaf sat\u0131\u015flar<\/h2>\n\n<h3 class=\"wp-block-heading\" id=\"h-enteignungen\">Kamula\u015ft\u0131rmalar<\/h3>\n\n<p class=\"wp-block-paragraph\">Sat\u0131\u015f <strong>resmi bir m\u00fcdahaleyi \u00f6nlemek i\u00e7in<\/strong> ger\u00e7ekle\u015firse, \u00f6rne\u011fin bir <strong>kamula\u015ft\u0131rma<\/strong> kapsam\u0131nda veya resmi bask\u0131 nedeniyle, gayrimenkul kazan\u00e7 vergisi uygulanmaz.<\/p>\n\n<h3 class=\"wp-block-heading\" id=\"h-bestimmte-tauschvorgange\">Belirli takas i\u015flemleri<\/h3>\n\n<p class=\"wp-block-paragraph\">A\u015fa\u011f\u0131daki takas i\u015flemleri vergiden muaft\u0131r:<\/p>\n\n<ul class=\"wp-block-list\">\n<li><strong>Tar\u0131m ve ormanc\u0131l\u0131k arazilerinin<\/strong> takas\u0131 kapsam\u0131nda <strong>arazi toplula\u015ft\u0131rma veya arazi d\u00fczenleme prosed\u00fcrleri<\/strong><\/li>\n\n\n\n<li><strong>\u0130mar d\u00fczenlemesi<\/strong> kapsam\u0131nda takas<\/li>\n\n\n\n<li>Denkle\u015ftirme \u00f6demesi 730 Euro&#8217;yu a\u015fmad\u0131\u011f\u0131 s\u00fcrece <strong>s\u0131n\u0131r d\u00fczeltmeleri<\/strong><\/li>\n<\/ul>\n\n<h2 class=\"wp-block-heading\" id=\"h-gewinnermittlung-bei-immobilienverkaufen\">Gayrimenkul sat\u0131\u015flar\u0131nda k\u00e2r hesaplamas\u0131<\/h2>\n\n<p class=\"wp-block-paragraph\">Bir gayrimenkul satan ki\u015fi, ger\u00e7ek sat\u0131\u015f geliri ile ba\u015flang\u0131\u00e7ta harcanan sat\u0131n alma maliyetleri aras\u0131ndaki farktan olu\u015fan bir sat\u0131\u015f k\u00e2r\u0131 elde eder.<\/p>\n\n<h3 class=\"wp-block-heading\" id=\"h-neu-grundstucke\">Yeni gayrimenkuller<\/h3>\n\n<p class=\"wp-block-paragraph\"><strong>31 Mart 2002&#8217;den sonra<\/strong> sat\u0131n al\u0131nan gayrimenkullerde, ger\u00e7ek sat\u0131n alma maliyetleri sat\u0131\u015f fiyat\u0131ndan d\u00fc\u015f\u00fcl\u00fcr. Buna, eklemeler veya b\u00fcy\u00fck renovasyonlar gibi belirli sonradan yap\u0131lan yat\u0131r\u0131mlar da dahildir, ancak bunlar vergi a\u00e7\u0131s\u0131ndan hen\u00fcz dikkate al\u0131nmam\u0131\u015f olmal\u0131d\u0131r. <\/p>\n\n<h3 class=\"wp-block-heading\" id=\"h-alt-grundstucke\">Eski gayrimenkuller<\/h3>\n\n<p class=\"wp-block-paragraph\"><strong>31 Mart 2002&#8217;den \u00f6nce<\/strong> edinilen daha eski gayrimenkullerde, vergi dairesi g\u00f6t\u00fcr\u00fc de\u011ferler uygular. Genellikle, gelirin <strong>%86&#8217;s\u0131 sat\u0131n alma maliyeti<\/strong> olarak kabul edilir, bu da yaln\u0131zca %14&#8217;\u00fcn\u00fcn vergilendirilmesi gerekti\u011fi anlam\u0131na gelir ve %30&#8217;luk g\u00f6t\u00fcr\u00fc vergi oran\u0131 uygulan\u0131r. Bu, sat\u0131\u015f fiyat\u0131 \u00fczerinden <strong>%4,2&#8217;lik efektif bir vergi y\u00fck\u00fc<\/strong> olu\u015fturur.  <\/p>\n\n<p class=\"wp-block-paragraph\">Bir arsa <strong>31 Aral\u0131k 1987&#8217;den sonra<\/strong> tar\u0131m arazisinden in\u015faat arazisine <strong>d\u00f6n\u00fc\u015ft\u00fcr\u00fclm\u00fc\u015fse<\/strong>, vergi dairesi sat\u0131\u015f fiyat\u0131n\u0131n <strong>yaln\u0131zca %40&#8217;\u0131n\u0131<\/strong> sat\u0131n alma maliyeti olarak kabul eder. Bu, vergiye tabi k\u00e2r\u0131 %60&#8217;a \u00e7\u0131kar\u0131r ve %18&#8217;lik efektif bir vergi y\u00fck\u00fc olu\u015fturur. <\/p>\n\n<h3 class=\"wp-block-heading\" id=\"h-anpassung-der-anschaffungskosten\">Sat\u0131n alma maliyetlerinin d\u00fczeltilmesi<\/h3>\n\n<p class=\"wp-block-paragraph\">Vergi dairesi, sat\u0131n alma maliyetlerinin d\u00fczeltilmesine yaln\u0131zca <strong>normal gelir hesaplama y\u00f6ntemi<\/strong> olarak adland\u0131r\u0131lan durumda izin verir, bu da esas olarak yeni gayrimenkuller i\u00e7in ge\u00e7erlidir. Bu durumda, ger\u00e7ek sat\u0131n alma maliyetleri dikkate al\u0131n\u0131r. <\/p>\n\n<h2 class=\"wp-block-heading\" id=\"h-hohe-des-steuersatzes\">Vergi oran\u0131n\u0131n y\u00fcksekli\u011fi<\/h2>\n\n<p class=\"wp-block-paragraph\">2016&#8217;dan beri vergi dairesi, gayrimenkul sat\u0131\u015flar\u0131ndan elde edilen k\u00e2rlar\u0131 prensip olarak %30&#8217;luk sabit bir vergi oran\u0131yla vergilendirmektedir ve bu vergi, di\u011fer gelirler i\u00e7in ge\u00e7erli olan vergi oran\u0131n\u0131 art\u0131rmaz.<\/p>\n\n<p class=\"wp-block-paragraph\">Talep \u00fczerine, vergi m\u00fckellefleri daha d\u00fc\u015f\u00fck olan normal gelir vergisi tarifesini se\u00e7ebilirler, bu da normal vergilendirme se\u00e7ene\u011fi olarak adland\u0131r\u0131l\u0131r.<\/p>\n\n<h2 class=\"wp-block-heading\" id=\"h-einhebung-und-abfuhr-der-immobilienertragsteuer\">Gayrimenkul kazan\u00e7 vergisinin tahsili ve \u00f6denmesi<\/h2>\n\n<p class=\"wp-block-paragraph\">Sat\u0131c\u0131lar, arsa veya gayrimenkul sat\u0131\u015flar\u0131nda \u00e7o\u011fu durumda gayrimenkul kazan\u00e7 vergisi \u00f6demek zorundad\u0131r. Avukatlar veya noterler bu vergiyi hesaplar ve \u00f6derler, \u00f6zellikle al\u0131c\u0131 taraf i\u00e7in emlak al\u0131m vergisini de hesaplad\u0131klar\u0131 durumlarda. Bu gibi durumlarda, kanun taraf temsilcisi arac\u0131l\u0131\u011f\u0131yla vergi i\u015flemlerinin yap\u0131lmas\u0131n\u0131 zorunlu k\u0131lar.  <\/p>\n\n<h3 class=\"wp-block-heading\" id=\"h-zwei-wege-zur-steuerabfuhr\">Vergi \u00f6demesi i\u00e7in iki yol<\/h3>\n\n<ul class=\"wp-block-list\">\n<li><strong>Kendi hesaplama<\/strong><\/li>\n<\/ul>\n\n<p class=\"wp-block-paragraph\">G\u00f6revlendirilen avukat veya noter emlak al\u0131m vergisini hesaplarsa, genellikle gayrimenkul kazan\u00e7 vergisini de ayn\u0131 anda \u00f6der.<\/p>\n\n<ul class=\"wp-block-list\">\n<li><strong>\u00d6zel \u00f6n \u00f6deme<\/strong><\/li>\n<\/ul>\n\n<p class=\"wp-block-paragraph\">Taraf temsilcisi emlak al\u0131m vergisini hesaplamazsa, vergi m\u00fckellefi <strong>vergi dairesine bir \u00f6n \u00f6deme yapar<\/strong>. Vergi dairesi bu tutar\u0131 <strong>daha sonra<\/strong> <strong>gelir vergisi de\u011ferlendirmesi<\/strong> kapsam\u0131nda nihai vergiye mahsup eder. <\/p>\n\n<h3 class=\"wp-block-heading\" id=\"h-abgeltungswirkung-bei-selbstberechnung\">Kendi hesaplama durumunda kesin \u00f6deme etkisi<\/h3>\n\n<p class=\"wp-block-paragraph\">Gayrimenkul kazan\u00e7 vergisinin kendi hesaplama yoluyla \u00f6denmesi durumunda, bu <strong>kesin \u00f6deme etkisi<\/strong> yarat\u0131r. B\u00f6ylece vergi <strong>tamamen \u00f6denmi\u015f<\/strong> say\u0131l\u0131r. Gelir vergisi beyannamesi i\u00e7in ayr\u0131ca bir kay\u0131t gerekli de\u011fildir.  <\/p>\n\n<p class=\"wp-block-paragraph\">\u00d6n \u00f6deme bir istisna olu\u015fturur: Vergi dairesi bunu de\u011ferlendirme s\u0131ras\u0131nda mahsup eder, ancak <strong>otomatik olarak nihai vergilendirilmi\u015f say\u0131lmaz<\/strong>.<\/p>\n\n<h3 class=\"wp-block-heading\" id=\"h-veranlagungsoption-und-regelbesteuerung\">De\u011ferlendirme se\u00e7ene\u011fi ve normal vergilendirme<\/h3>\n\n<p class=\"wp-block-paragraph\">Bir gayrimenkul satan ki\u015fi, bu i\u015flemi g\u00f6n\u00fcll\u00fc olarak vergi beyannamesinde belirtebilir. B\u00f6ylece, <strong>de\u011ferlendirme se\u00e7ene\u011fi<\/strong> olarak adland\u0131r\u0131lan bu y\u00f6ntem, yaln\u0131zca hatal\u0131 hesaplamalar\u0131n d\u00fczeltilmesini de\u011fil, ayn\u0131 zamanda di\u011fer sat\u0131\u015flardan kaynaklanan zararlar\u0131n mahsup edilmesini de m\u00fcmk\u00fcn k\u0131lar. <\/p>\n\n<p class=\"wp-block-paragraph\">Alternatif olarak, <strong>normal vergilendirme se\u00e7ene\u011fi<\/strong> tercih edilebilir. Ki\u015fisel gelir vergisi oran\u0131 %30&#8217;un alt\u0131ndaysa, sat\u0131\u015ftan elde edilen k\u00e2r \u00fczerindeki vergi y\u00fck\u00fc buna g\u00f6re azal\u0131r. Mahsup i\u015flemi, normal gelir vergisi de\u011ferlendirmesi kapsam\u0131nda ger\u00e7ekle\u015ftirilir.  <\/p>\n\n<h2 class=\"wp-block-heading\" id=\"h-ihre-vorteile-mit-anwaltlicher-unterstutzung\">Avukatl\u0131k Deste\u011fiyle Avantajlar\u0131n\u0131z<\/h2>\n\n<p class=\"wp-block-paragraph\">Gayrimenkul kazan\u00e7 vergisi uygulamada bir\u00e7ok soru ortaya \u00e7\u0131kar\u0131r. Sa\u011flam hukuki dan\u0131\u015fmanl\u0131kla mali dezavantajlardan ka\u00e7\u0131n\u0131r ve s\u00f6zle\u015fme imzalanmadan \u00f6nce vergisel netlik sa\u011flars\u0131n\u0131z. <\/p>\n<a class=\"mr-cta-link mr-cta-button-cal\" href=\"#h2-booking\" title=\"\u00dccretsiz ilk g\u00f6r\u00fc\u015fme\"><span class=\"mr-cta-link-normal\">\u015eimdi istedi\u011finiz tarihi se\u00e7in:<\/span><span class=\"mr-cta-link-bold\">\u00dccretsiz ilk g\u00f6r\u00fc\u015fme<\/span><\/a>\n\n<h2 class=\"wp-block-heading\" id=\"h-haufig-gestellte-fragen-faq\">S\u0131k\u00e7a Sorulan Sorular \u2013 SSS<\/h2>\n<div class=\"wp-block-uagb-faq uagb-faq__outer-wrap uagb-block-972c8b74 uagb-faq-icon-row uagb-faq-layout-accordion uagb-faq-expand-first-true uagb-faq-inactive-other-true uagb-faq__wrap uagb-buttons-layout-wrap uagb-faq-equal-height     \" data-faqtoggle=\"true\" role=\"tablist\"><div class=\"wp-block-uagb-faq-child uagb-faq-child__outer-wrap uagb-faq-item uagb-block-6b30bb7b \" role=\"tab\" tabindex=\"0\"><div class=\"uagb-faq-questions-button uagb-faq-questions\">\t\t\t<span class=\"uagb-icon uagb-faq-icon-wrap\">\n\t\t\t\t\t\t\t\t<svg xmlns=\"https:\/\/www.w3.org\/2000\/svg\" viewBox= \"0 0 448 512\"><path d=\"M432 256c0 17.69-14.33 32.01-32 32.01H256v144c0 17.69-14.33 31.99-32 31.99s-32-14.3-32-31.99v-144H48c-17.67 0-32-14.32-32-32.01s14.33-31.99 32-31.99H192v-144c0-17.69 14.33-32.01 32-32.01s32 14.32 32 32.01v144h144C417.7 224 432 238.3 432 256z\"><\/path><\/svg>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t<span class=\"uagb-icon-active uagb-faq-icon-wrap\">\n\t\t\t\t\t\t\t\t<svg xmlns=\"https:\/\/www.w3.org\/2000\/svg\" viewBox= \"0 0 448 512\"><path d=\"M400 288h-352c-17.69 0-32-14.32-32-32.01s14.31-31.99 32-31.99h352c17.69 0 32 14.3 32 31.99S417.7 288 400 288z\"><\/path><\/svg>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t<span class=\"uagb-question\">&#8220;Gayrimenkul kazan\u00e7 vergisi&#8221; ne anlama gelir ve hangi vergi oran\u0131 ge\u00e7erlidir?<\/span><\/div><div class=\"uagb-faq-content\"><p>Gayrimenkul kazan\u00e7 vergisi, sat\u0131\u015f k\u00e2rlar\u0131 \u00fczerinden %30&#8217;luk sabit bir vergi oran\u0131 \u00f6ng\u00f6ren \u00f6zel bir gelir vergisi \u015feklidir.<\/p><\/div><\/div><div class=\"wp-block-uagb-faq-child uagb-faq-child__outer-wrap uagb-faq-item uagb-block-5426c70c \" role=\"tab\" tabindex=\"0\"><div class=\"uagb-faq-questions-button uagb-faq-questions\">\t\t\t<span class=\"uagb-icon uagb-faq-icon-wrap\">\n\t\t\t\t\t\t\t\t<svg xmlns=\"https:\/\/www.w3.org\/2000\/svg\" viewBox= \"0 0 448 512\"><path d=\"M432 256c0 17.69-14.33 32.01-32 32.01H256v144c0 17.69-14.33 31.99-32 31.99s-32-14.3-32-31.99v-144H48c-17.67 0-32-14.32-32-32.01s14.33-31.99 32-31.99H192v-144c0-17.69 14.33-32.01 32-32.01s32 14.32 32 32.01v144h144C417.7 224 432 238.3 432 256z\"><\/path><\/svg>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t<span class=\"uagb-icon-active uagb-faq-icon-wrap\">\n\t\t\t\t\t\t\t\t<svg xmlns=\"https:\/\/www.w3.org\/2000\/svg\" viewBox= \"0 0 448 512\"><path d=\"M400 288h-352c-17.69 0-32-14.32-32-32.01s14.31-31.99 32-31.99h352c17.69 0 32 14.3 32 31.99S417.7 288 400 288z\"><\/path><\/svg>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t<span class=\"uagb-question\">Ana ikametg\u00e2h muafiyeti ne zaman ge\u00e7erlidir?<\/span><\/div><div class=\"uagb-faq-content\"><p>Bu muafiyet, sat\u0131n al\u0131mdan itibaren en az iki y\u0131l kesintisiz veya son on y\u0131l i\u00e7inde be\u015f y\u0131l boyunca fiilen ana ikametg\u00e2h olarak kullan\u0131lm\u0131\u015f olmas\u0131 durumunda ge\u00e7erlidir \u2013 sat\u0131\u015f, bu \u00f6nceki kullan\u0131m s\u00fcresini a\u00e7\u0131klamal\u0131d\u0131r.<\/p><\/div><\/div><div class=\"wp-block-uagb-faq-child uagb-faq-child__outer-wrap uagb-faq-item uagb-block-a94426e6 \" role=\"tab\" tabindex=\"0\"><div class=\"uagb-faq-questions-button uagb-faq-questions\">\t\t\t<span class=\"uagb-icon uagb-faq-icon-wrap\">\n\t\t\t\t\t\t\t\t<svg xmlns=\"https:\/\/www.w3.org\/2000\/svg\" viewBox= \"0 0 448 512\"><path d=\"M432 256c0 17.69-14.33 32.01-32 32.01H256v144c0 17.69-14.33 31.99-32 31.99s-32-14.3-32-31.99v-144H48c-17.67 0-32-14.32-32-32.01s14.33-31.99 32-31.99H192v-144c0-17.69 14.33-32.01 32-32.01s32 14.32 32 32.01v144h144C417.7 224 432 238.3 432 256z\"><\/path><\/svg>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t<span class=\"uagb-icon-active uagb-faq-icon-wrap\">\n\t\t\t\t\t\t\t\t<svg xmlns=\"https:\/\/www.w3.org\/2000\/svg\" viewBox= \"0 0 448 512\"><path d=\"M400 288h-352c-17.69 0-32-14.32-32-32.01s14.31-31.99 32-31.99h352c17.69 0 32 14.3 32 31.99S417.7 288 400 288z\"><\/path><\/svg>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t<span class=\"uagb-question\">\u0130n\u015faat\u00e7\u0131 muafiyeti hangi ko\u015fullar alt\u0131nda vergiyi ortadan kald\u0131r\u0131r?<\/span><\/div><div class=\"uagb-faq-content\"><p>Sat\u0131c\u0131n\u0131n binay\u0131 <strong>kendisinin in\u015fa etmi\u015f<\/strong> olmas\u0131 gerekmektedir \u2013 in\u015faat s\u00f6zle\u015fmesi yoluyla da olsa \u2013, finansal riski \u00fcstlenmi\u015f olmas\u0131 ve binan\u0131n <strong>son on y\u0131lda kiralanmam\u0131\u015f<\/strong> olmas\u0131 gerekmektedir. Muafiyet sadece bina i\u00e7in ge\u00e7erlidir, arsa i\u00e7in de\u011fil. <\/p><\/div><\/div><div class=\"wp-block-uagb-faq-child uagb-faq-child__outer-wrap uagb-faq-item uagb-block-8ea3bdf7 \" role=\"tab\" tabindex=\"0\"><div class=\"uagb-faq-questions-button uagb-faq-questions\">\t\t\t<span class=\"uagb-icon uagb-faq-icon-wrap\">\n\t\t\t\t\t\t\t\t<svg xmlns=\"https:\/\/www.w3.org\/2000\/svg\" viewBox= \"0 0 448 512\"><path d=\"M432 256c0 17.69-14.33 32.01-32 32.01H256v144c0 17.69-14.33 31.99-32 31.99s-32-14.3-32-31.99v-144H48c-17.67 0-32-14.32-32-32.01s14.33-31.99 32-31.99H192v-144c0-17.69 14.33-32.01 32-32.01s32 14.32 32 32.01v144h144C417.7 224 432 238.3 432 256z\"><\/path><\/svg>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t<span class=\"uagb-icon-active uagb-faq-icon-wrap\">\n\t\t\t\t\t\t\t\t<svg xmlns=\"https:\/\/www.w3.org\/2000\/svg\" viewBox= \"0 0 448 512\"><path d=\"M400 288h-352c-17.69 0-32-14.32-32-32.01s14.31-31.99 32-31.99h352c17.69 0 32 14.3 32 31.99S417.7 288 400 288z\"><\/path><\/svg>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t<span class=\"uagb-question\">Hatal\u0131 kendi kendine hesaplama hangi riskleri bar\u0131nd\u0131r\u0131r?<\/span><\/div><div class=\"uagb-faq-content\"><p>Eksik veya yanl\u0131\u015f beyanlar ya da yanl\u0131\u015f bilgiler, \u00f6rne\u011fin belgelendirilmemi\u015f maliyetler, hatal\u0131 muafiyet durumlar\u0131 ek taleplere, ceza zammlar\u0131na veya faiz y\u00fck\u00fcml\u00fcl\u00fcklerine yol a\u00e7abilir.<\/p><\/div><\/div><div class=\"wp-block-uagb-faq-child uagb-faq-child__outer-wrap uagb-faq-item uagb-block-9918d281 \" role=\"tab\" tabindex=\"0\"><div class=\"uagb-faq-questions-button uagb-faq-questions\">\t\t\t<span class=\"uagb-icon uagb-faq-icon-wrap\">\n\t\t\t\t\t\t\t\t<svg xmlns=\"https:\/\/www.w3.org\/2000\/svg\" viewBox= \"0 0 448 512\"><path d=\"M432 256c0 17.69-14.33 32.01-32 32.01H256v144c0 17.69-14.33 31.99-32 31.99s-32-14.3-32-31.99v-144H48c-17.67 0-32-14.32-32-32.01s14.33-31.99 32-31.99H192v-144c0-17.69 14.33-32.01 32-32.01s32 14.32 32 32.01v144h144C417.7 224 432 238.3 432 256z\"><\/path><\/svg>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t<span class=\"uagb-icon-active uagb-faq-icon-wrap\">\n\t\t\t\t\t\t\t\t<svg xmlns=\"https:\/\/www.w3.org\/2000\/svg\" viewBox= \"0 0 448 512\"><path d=\"M400 288h-352c-17.69 0-32-14.32-32-32.01s14.31-31.99 32-31.99h352c17.69 0 32 14.3 32 31.99S417.7 288 400 288z\"><\/path><\/svg>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t<span class=\"uagb-question\">Vergisel hatalar nas\u0131l \u00f6nlenebilir?<\/span><\/div><div class=\"uagb-faq-content\"><p>Edinme ve reklam maliyetlerinin dikkatli bir \u015fekilde belgelenmesi ve olas\u0131 muafiyetlerin hukuki yard\u0131m ile erken d\u00f6nemde incelenmesi, vergisel riskleri en aza indirmek i\u00e7in vazge\u00e7ilmezdir.<\/p><\/div><\/div><div class=\"wp-block-uagb-faq-child uagb-faq-child__outer-wrap uagb-faq-item uagb-block-906d4035 \" role=\"tab\" tabindex=\"0\"><div class=\"uagb-faq-questions-button uagb-faq-questions\">\t\t\t<span class=\"uagb-icon uagb-faq-icon-wrap\">\n\t\t\t\t\t\t\t\t<svg xmlns=\"https:\/\/www.w3.org\/2000\/svg\" viewBox= \"0 0 448 512\"><path d=\"M432 256c0 17.69-14.33 32.01-32 32.01H256v144c0 17.69-14.33 31.99-32 31.99s-32-14.3-32-31.99v-144H48c-17.67 0-32-14.32-32-32.01s14.33-31.99 32-31.99H192v-144c0-17.69 14.33-32.01 32-32.01s32 14.32 32 32.01v144h144C417.7 224 432 238.3 432 256z\"><\/path><\/svg>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t<span class=\"uagb-icon-active uagb-faq-icon-wrap\">\n\t\t\t\t\t\t\t\t<svg xmlns=\"https:\/\/www.w3.org\/2000\/svg\" viewBox= \"0 0 448 512\"><path d=\"M400 288h-352c-17.69 0-32-14.32-32-32.01s14.31-31.99 32-31.99h352c17.69 0 32 14.3 32 31.99S417.7 288 400 288z\"><\/path><\/svg>\n\t\t\t\t\t\t\t<\/span>\n\t\t\t<span class=\"uagb-question\">&#8220;Eski varl\u0131k&#8221; ile &#8220;yeni varl\u0131k&#8221; aras\u0131ndaki fark nedir?<\/span><\/div><div class=\"uagb-faq-content\"><p>Eski varl\u0131k, 31 Mart 2002&#8217;den \u00f6nce edinilmi\u015f gayrimenkulleri kapsar. Yeni yap\u0131lar ise gelirden ger\u00e7ek maliyetlerin d\u00fc\u015f\u00fclmesine izin verir. <\/p><\/div><\/div><\/div>\n<p class=\"wp-block-paragraph\"><\/p>\n","protected":false},"excerpt":{"rendered":"Gayrimenkul Kazan\u00e7 Vergisi Bir gayrimenkul satan ve bu sat\u0131\u015ftan k\u00e2r elde eden ki\u015fi, bir\u00e7ok durumda gayrimenkul kazan\u00e7 vergisi \u00f6demek zorundad\u0131r. Bir arsa, ev veya daire sat\u0131\u015f\u0131nda, \u00a7 30 EStG&#8216;ye dayanan &#8230;","protected":false},"author":24,"featured_media":47277,"parent":45419,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_acf_changed":false,"_uag_custom_page_level_css":"","footnotes":""},"categories":[727,753],"tags":[],"class_list":["post-47275","page","type-page","status-publish","has-post-thumbnail","hentry","category-gayrimenkul-hukuku","category-hukuk"],"acf":[],"uagb_featured_image_src":{"full":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/ImmoESt.webp",1920,1080,false],"thumbnail":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/ImmoESt-100x100.webp",100,100,true],"medium":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/ImmoESt-800x450.webp",800,450,true],"medium_large":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/ImmoESt.webp",1920,1080,false],"large":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/ImmoESt.webp",1920,1080,false],"1536x1536":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/ImmoESt.webp",1536,864,false],"2048x2048":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/ImmoESt.webp",1920,1080,false],"336x":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/ImmoESt-336x189.webp",336,189,true],"352x":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/ImmoESt-352x198.webp",352,198,true],"woocommerce_thumbnail":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/ImmoESt-300x300.webp",300,300,true],"woocommerce_single":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/ImmoESt-600x338.webp",600,338,true],"woocommerce_gallery_thumbnail":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/ImmoESt-100x100.webp",100,100,true],"yarpp-thumbnail":["https:\/\/harlander-partner.eu\/wp-content\/uploads\/ImmoESt-120x120.webp",120,120,true]},"uagb_author_info":{"display_name":"Lena Hirner","author_link":"https:\/\/harlander-partner.eu\/tr\/author\/lena-hirner\/"},"uagb_comment_info":0,"uagb_excerpt":"Gayrimenkul Kazan\u00e7 Vergisi Bir gayrimenkul satan ve bu sat\u0131\u015ftan k\u00e2r elde eden ki\u015fi, bir\u00e7ok durumda gayrimenkul kazan\u00e7 vergisi \u00f6demek zorundad\u0131r. Bir arsa, ev veya daire sat\u0131\u015f\u0131nda, \u00a7 30 EStG&#8216;ye dayanan ...","_links":{"self":[{"href":"https:\/\/harlander-partner.eu\/tr\/wp-json\/wp\/v2\/pages\/47275","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\/24"}],"replies":[{"embeddable":true,"href":"https:\/\/harlander-partner.eu\/tr\/wp-json\/wp\/v2\/comments?post=47275"}],"version-history":[{"count":0,"href":"https:\/\/harlander-partner.eu\/tr\/wp-json\/wp\/v2\/pages\/47275\/revisions"}],"up":[{"embeddable":true,"href":"https:\/\/harlander-partner.eu\/tr\/wp-json\/wp\/v2\/pages\/45419"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/harlander-partner.eu\/tr\/wp-json\/wp\/v2\/media\/47277"}],"wp:attachment":[{"href":"https:\/\/harlander-partner.eu\/tr\/wp-json\/wp\/v2\/media?parent=47275"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/harlander-partner.eu\/tr\/wp-json\/wp\/v2\/categories?post=47275"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/harlander-partner.eu\/tr\/wp-json\/wp\/v2\/tags?post=47275"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}