{"id":618,"date":"2026-09-04T15:33:23","date_gmt":"2026-09-04T12:33:23","guid":{"rendered":"https:\/\/robom.com/blog\/?p=618"},"modified":"2026-09-04T15:36:06","modified_gmt":"2026-09-04T12:36:06","slug":"damga-vergisi-nedir","status":"publish","type":"post","link":"https:\/\/robom.com/blog\/damga-vergisi-nedir\/","title":{"rendered":"Damga Vergisi Nedir? Nas\u0131l Hesaplan\u0131r?"},"content":{"rendered":"\n<p>Damga vergisi ticari ve bireysel i\u015flemler s\u0131ras\u0131nda s\u0131kl\u0131kla kar\u015f\u0131la\u015f\u0131lan&nbsp;\u00f6nemli&nbsp;bir vergi t\u00fcr\u00fcd\u00fcr. Bireyler ve \u015firketler s\u00f6zle\u015fmelerle ve baz\u0131 resm\u00ee belgelerle ba\u011flant\u0131l\u0131 olarak olu\u015fan bu verginin oranlar\u0131 ve \u00f6deme s\u00fcre\u00e7leri hakk\u0131nda bilgi sahibi olmal\u0131d\u0131r. Bu sayede&nbsp;her y\u0131l g\u00fcncellenen&nbsp;\u00fccretleri&nbsp;takip etmek ve gerekli y\u00fck\u00fcml\u00fcl\u00fckleri yerine getirmek kolayla\u015f\u0131r.&nbsp;<\/p>\n\n\n\n<p>Bu yaz\u0131da kira s\u00f6zle\u015fmelerinden maa\u015f bordrolar\u0131na, hizmet s\u00f6zle\u015fmelerinden&nbsp;dijital teyit mektuplar\u0131na kadar bir\u00e7ok konuda&nbsp;kar\u015f\u0131la\u015f\u0131lan damga vergisi hakk\u0131nda bilinmesi gerekenleri ele ald\u0131k. \u0130\u015fletmelerin ve bireylerin&nbsp;do\u011fru bilgiyle ve hesaplamayla ilerlemesi i\u00e7in damga vergisinin kapsam\u0131n\u0131, m\u00fckelleflerini, hesaplama y\u00f6ntemlerini ve \u00f6deme s\u00fcre\u00e7lerini&nbsp;detayl\u0131ca inceledik.<\/p>\n\n\n\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_82_2 counter-hierarchy ez-toc-counter ez-toc-custom ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">\u0130\u00e7indekiler<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"\u0130\u00e7indekiler Tablosunu A\u00e7\/Kapat\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #29294b;color:#29294b\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #29294b;color:#29294b\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/robom.com/blog\/damga-vergisi-nedir\/#Damga_Vergisi_Nedir\" >Damga Vergisi Nedir?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/robom.com/blog\/damga-vergisi-nedir\/#Damga_Vergisi_Neden_Alinir\" >Damga Vergisi Neden Al\u0131n\u0131r?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/robom.com/blog\/damga-vergisi-nedir\/#Kimler_Damga_Vergisi_Mukellefidir\" >Kimler Damga Vergisi M\u00fckellefidir?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/robom.com/blog\/damga-vergisi-nedir\/#Damga_Vergisi_Nasil_Hesaplanir\" >Damga Vergisi Nas\u0131l Hesaplan\u0131r?<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/robom.com/blog\/damga-vergisi-nedir\/#Belgenin_Turunun_ve_Degerinin_Belirlenmesi\" >Belgenin T\u00fcr\u00fcn\u00fcn ve De\u011ferinin Belirlenmesi<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/robom.com/blog\/damga-vergisi-nedir\/#Dogru_ve_Guncel_Vergi_Oraninin_Belirlenmesi\" >Do\u011fru ve G\u00fcncel Vergi Oran\u0131n\u0131n Belirlenmesi<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/robom.com/blog\/damga-vergisi-nedir\/#Hesaplama_Islemi\" >Hesaplama \u0130\u015flemi<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/robom.com/blog\/damga-vergisi-nedir\/#Damga_Vergisi_Beyannamesi_Ne_Zaman_Verilir\" >Damga Vergisi Beyannamesi Ne Zaman Verilir?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/robom.com/blog\/damga-vergisi-nedir\/#Damga_Vergisi_Beyannamesi_Nasil_Doldurulur\" >Damga Vergisi Beyannamesi Nas\u0131l Doldurulur?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/robom.com/blog\/damga-vergisi-nedir\/#2026_Damga_Vergisi_Oranlari\" >2026 Damga Vergisi Oranlar\u0131<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/robom.com/blog\/damga-vergisi-nedir\/#Damga_Vergisi_Nasil_Odenir\" >Damga Vergisi Nas\u0131l \u00d6denir?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/robom.com/blog\/damga-vergisi-nedir\/#Damga_Vergisi_Istisnalari_Nelerdir\" >Damga Vergisi \u0130stisnalar\u0131 Nelerdir?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/robom.com/blog\/damga-vergisi-nedir\/#Muhasebe_Islerinizi_Robom_ile_Takip_Edin\" >Muhasebe \u0130\u015flerinizi&nbsp;Robom ile Takip Edin!<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/robom.com/blog\/damga-vergisi-nedir\/#Yararlanilan_Kaynaklar\" >Yararlan\u0131lan Kaynaklar<\/a><\/li><\/ul><\/nav><\/div>\n<h2 id=\"damga-vergisi-nedir\" class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Damga_Vergisi_Nedir\"><\/span>Damga Vergisi Nedir?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Damga vergisi devlet taraf\u0131ndan \u00e7e\u015fitli resm\u00ee evraklar ve belirli s\u00f6zle\u015fmeler \u00fczerinden al\u0131nan bir vergi t\u00fcr\u00fcd\u00fcr.&nbsp;Bireyler ve kurumlar aras\u0131ndaki i\u015flemlerin yan\u0131 s\u0131ra kurumlar aras\u0131nda ger\u00e7ekle\u015ftirilen ticari ve hukuki i\u015flemler i\u00e7in d\u00fczenlenen k\u00e2\u011f\u0131tlar \u00fczerinden de tahsis edilir. Bu sayede resm\u00ee i\u015flemlerin denetlenmesi ve g\u00fcvence alt\u0131na al\u0131nmas\u0131&nbsp;sa\u011flan\u0131r. Damge Vergisi&#8217;nin kapsam\u0131na ve \u00f6denmesine ili\u015fkin esaslar 488 Say\u0131l\u0131 Damga Vergisi Kanunu&#8217;nda yer al\u0131r.&nbsp;<\/p>\n\n\n\n<p>Kanun&#8217;a g\u00f6re damga vergisi; vergiye tabi k\u00e2\u011f\u0131tlar\u0131n yerine ge\u00e7en mektuplar\u0131 ve yaz\u0131l\u0131 a\u00e7\u0131klamalar\u0131, ayr\u0131ca bu k\u00e2\u011f\u0131tlar\u0131n h\u00fck\u00fcmlerinin de\u011fi\u015ftirilmesi, uzat\u0131lmas\u0131, devredilmesi veya iptal edilmesine ili\u015fkin yaz\u0131l\u0131 belgeleri kapsar. Yani k\u00e2\u011f\u0131tlar\u0131n sadece d\u00fczenlenmesi de\u011fil, k\u00e2\u011f\u0131tlar \u00fczerinde&nbsp;bu i\u015flemlerin yap\u0131lmas\u0131 da&nbsp;damga vergisini do\u011furur.<\/p>\n\n\n\n<p>Damga vergisinin tan\u0131m\u0131ndaki &#8220;k\u00e2\u011f\u0131tlar&#8221; ibaresi;<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Yaz\u0131l\u0131 olarak haz\u0131rlanan ve imzalanan veya imza yerine ge\u00e7en bir i\u015faret koyularak d\u00fczenlenen, bir durumu kan\u0131tlamak&nbsp;i\u00e7in ibraz edilen belgeleri,<\/li>\n\n\n\n<li><a href=\"https:\/\/robom.com/blog\/e-imza-nedir\/\"  data-wpil-monitor-id=\"24\">Elektronik imza<\/a> kullan\u0131larak&nbsp;dijital ortamda ve elektronik veri \u015feklinde olu\u015fturulan belgeleri&nbsp;i\u00e7erir.<\/li>\n<\/ul>\n\n\n\n<p>Hukuki nitelikteki, resm\u00ee belge stat\u00fcs\u00fc olan ve ibraz edilebilir belgeler damga vergisine tabi tutulur. Ek olarak i\u015fleme konu k\u00e2\u011f\u0131d\u0131n imzalanabilir olmas\u0131 ya da imza yerine ge\u00e7ebilecek ibareler ve h\u00fck\u00fcmler i\u00e7ermesi de damga vergisinin al\u0131nmas\u0131n\u0131 gerektirir. Damga vergisinin oran\u0131 imzalanan belgenin t\u00fcr\u00fcne ve belgenin i\u00e7eri\u011fine g\u00f6re farkl\u0131l\u0131k g\u00f6sterir. Bu oran&nbsp;genellikle belgede yaz\u0131l\u0131 tutar \u00fczerinden hesaplan\u0131r.<\/p>\n\n\n\n<p>Hukuki ve ticari faaliyetlerin g\u00fcvence ve denetim alt\u0131na al\u0131nmas\u0131 amac\u0131yla tahsil edilen damga vergisinin kapsam\u0131 olduk\u00e7a geni\u015ftir.&nbsp;Bu vergi t\u00fcr\u00fc s\u00f6zle\u015fmeler, vekaletnameler, kira anla\u015fmalar\u0131, ihale kararlar\u0131 gibi \u00e7e\u015fitli belgeleri kapsar. Hem ger\u00e7ek ki\u015filer hem t\u00fczel ki\u015filer damga vergisi \u00f6demekle y\u00fck\u00fcml\u00fcd\u00fcr. Damga vergisi tutar\u0131ysa belgenin t\u00fcr\u00fcne ve i\u00e7eri\u011fine g\u00f6re her y\u0131l belirlenen oranlar \u00fczerinden tahsil edilir.&nbsp;<\/p>\n\n\n\n<h2 id=\"damga-vergisi-neden-alinir\" class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Damga_Vergisi_Neden_Alinir\"><\/span>Damga Vergisi Neden Al\u0131n\u0131r?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Damga vergisi resm\u00ee stat\u00fcs\u00fc olan&nbsp;ve ekonomik olarak bir de\u011fer ifade eden belgelerden al\u0131n\u0131r. Bunlar\u0131n aras\u0131nda s\u00f6zle\u015fme, taahh\u00fctname, kira kontrat\u0131, vekaletname gibi \u00e7e\u015fitli belgeler&nbsp;yer al\u0131r. Verginin tahsilindeki as\u0131l ama\u00e7 hukuki ge\u00e7erlili\u011fi olan her t\u00fcrl\u00fc belgeyi kay\u0131t alt\u0131na almak ve di\u011fer vergi t\u00fcrlerinde oldu\u011fu gibi devletin gelir kaynaklar\u0131n\u0131 art\u0131rmakt\u0131r.<\/p>\n\n\n\n<p>Damga vergisi ki\u015filer ve kurumlar aras\u0131nda yap\u0131lan anla\u015fmalar\u0131n ya da s\u00f6zle\u015fmelerin ge\u00e7erlili\u011fini tescil ederek resm\u00ee belge stat\u00fcs\u00fc kazanmas\u0131n\u0131 sa\u011flar.&nbsp;Ayr\u0131ca yasal i\u015flemlerin kay\u0131t alt\u0131nda tutulmas\u0131n\u0131 kolayla\u015ft\u0131rarak&nbsp;mali denetimi g\u00fc\u00e7lendirir. Di\u011fer vergi t\u00fcrleri gibi damga vergisi de devletin sundu\u011fu \u00e7e\u015fitli hizmetlerin finanse edilmesi ve kamu hizmetlerinin s\u00fcreklili\u011finin sa\u011flanmas\u0131 a\u00e7\u0131s\u0131ndan da \u00f6nemlidir.<\/p>\n\n\n\n<h2 id=\"kimler-damga-vergisi-mukellefidir\" class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Kimler_Damga_Vergisi_Mukellefidir\"><\/span>Kimler Damga Vergisi M\u00fckellefidir?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Damga Vergisi Kanunu&#8217;na g\u00f6re &#8220;Damga vergisinin m\u00fckellefi k\u00e2\u011f\u0131tlar\u0131 imza edenlerdir.&#8221; Vergiye tabi k\u00e2\u011f\u0131tlar\u0131 d\u00fczenleyen ya da imzalayan bireyler veya&nbsp;kurumlar damga vergisi \u00f6der.&nbsp;Bu ibare bir s\u00f6zle\u015fmeyi, resm\u00ee belgeyi ya da ibraz edilebilir herhangi bir belgeyi imzalayan herkesin damga vergisi m\u00fckellefi say\u0131ld\u0131\u011f\u0131 anlam\u0131na gelir.&nbsp;<\/p>\n\n\n\n<p>Damga vergisi m\u00fckellefiyeti t\u00fcm ger\u00e7ek ve t\u00fczel ki\u015filer i\u00e7in ge\u00e7erlidir.&nbsp;Finansal i\u015flemler ger\u00e7ekle\u015ftiren i\u015fletmeler de bireysel s\u00f6zle\u015fme imzalayan bireyler de damga vergisiyle kar\u015f\u0131 kar\u015f\u0131ya kalabilir. Ticari faaliyetler y\u00fcr\u00fcten \u015firketler, kira s\u00f6zle\u015fmesi imzalayan taraflar, bankalarla kredi s\u00f6zle\u015fmesi&nbsp;imzalayan bireyler, ihale gibi s\u00fcre\u00e7lere kat\u0131lan \u015firketler ve noter i\u015flemi yapanlar belirli i\u015flemler do\u011frultusunda damga vergisi \u00f6der.<\/p>\n\n\n\n<p>Damga vergisinin m\u00fckellefleri \u015fu \u015fekilde s\u0131ralanabilir:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>\u0130lgili K\u00e2\u011f\u0131tta \u0130mzas\u0131 Bulunan Taraflar:<\/strong>&nbsp;Bir anla\u015fman\u0131n veya s\u00f6zle\u015fmenin resm\u00ee stat\u00fc ve belge niteli\u011fi ta\u015f\u0131mas\u0131 i\u00e7in damga vergisinin \u00f6denmesi gerekir. \u0130lgili anla\u015fman\u0131n ya da s\u00f6zle\u015fmenin t\u00fcm taraflar\u0131 damga vergisi m\u00fckellefidir.&nbsp;<\/li>\n\n\n\n<li><strong>T\u00fcrkiye\u2019deki El\u00e7iliklerde ve Konsolosluklarda D\u00fczenlenen K\u00e2\u011f\u0131tlar:<\/strong> T\u00fcrkiye&#8217;de bulunan el\u00e7iliklerde ve konsolosluklarda d\u00fczenlenen&nbsp;belgelerden do\u011fan&nbsp;damga vergisini; bu belgeleri resm\u00ee dairelere sunan, \u00fczerinde devir veya ciro i\u015flemleri yapan ya da herhangi bir \u015fekilde bu belgelerden faydalanan ki\u015filer \u00f6der. Ancak ticari nitelikteki ya da senet gibi elden ele dola\u015fan k\u00e2\u011f\u0131tlarla ilgili damga vergisini bu belgeleri ticari i\u015flem i\u00e7in ilk kez kullanan taraf \u00f6der.<\/li>\n\n\n\n<li><strong>resm\u00ee Dairelerde Yap\u0131lan \u0130\u015flemlerde K\u00e2\u011f\u0131da \u0130mza Atanlar:<\/strong> Resm\u00ee dairelerle bireyler aras\u0131nda ger\u00e7ekle\u015ftirilen yaz\u0131l\u0131 i\u015flemler damga vergisine tabi tutulur. Bu&nbsp;i\u015flemler kapsam\u0131nda d\u00fczenlenen belgelerden&nbsp;do\u011fan damga vergisi bireyler taraf\u0131ndan \u00f6denir.<\/li>\n\n\n\n<li><strong>H\u00e2lihaz\u0131rda Resm\u00ee Stat\u00fc Ta\u015f\u0131yan Belgeleri Yenileyen, Uzatan, De\u011fi\u015ftiren ya da Devreden Ki\u015filer:<\/strong> Daha \u00f6nce&nbsp;d\u00fczenlenen ve resm\u00ee belge niteli\u011fi ta\u015f\u0131yan k\u00e2\u011f\u0131tlar\u0131n belli ba\u015fl\u0131 gereklilikler do\u011frultusunda yenilenmesi, uzat\u0131lmas\u0131, de\u011fi\u015ftirilmesi ya da devredilmesi&nbsp;durumunda&nbsp;ilgili i\u015fleme konu olan k\u00e2\u011f\u0131t, damga vergisine tabidir. Bu i\u015flemleri ger\u00e7ekle\u015ftirenler damga vergisi m\u00fckellefi say\u0131l\u0131r.<\/li>\n<\/ul>\n\n\n\n<p>Bu m\u00fckellefler belirtilen belgelerin d\u00fczenlenmesi, onaylanmas\u0131 ya da imzalanmas\u0131 gibi durumlarda damga vergisini \u00f6demekle y\u00fck\u00fcml\u00fc olur. E\u011fer bir belgeyi birden \u00e7ok taraf imzal\u0131yorsa t\u00fcm taraflar damga vergisinin \u00f6denmesinden sorumludur. Ancak s\u00f6z konusu vergiyi hangi taraf\u0131n \u00f6deyece\u011fi s\u00f6zle\u015fmenin i\u00e7eri\u011fine ve taraflar\u0131n anla\u015fmas\u0131na ba\u011fl\u0131 olarak de\u011fi\u015fiklik g\u00f6sterebilir. Taraflar aralar\u0131nda imzalad\u0131klar\u0131&nbsp;s\u00f6zle\u015fmeyle damga vergisini kimin hangi oranda \u00f6deyece\u011fini kararla\u015ft\u0131rabilir.<\/p>\n\n\n\n<p>\u00d6rne\u011fin s\u00f6zle\u015fmeye verginin sadece bir ki\u015fi taraf\u0131ndan \u00f6denece\u011fi ya da taraflar aras\u0131nda e\u015fit b\u00f6l\u00fcnece\u011fi gibi maddeler eklenebilir. Bununla birlikte taraflar aras\u0131ndaki anla\u015fman\u0131n Vergi Dairesi i\u00e7in ba\u011flay\u0131c\u0131 olmad\u0131\u011f\u0131n\u0131 unutmamak gerekir. Vergi Dairesi \u00f6denmemi\u015f bir damga vergisi tespit etti\u011finde borcun tamam\u0131n\u0131 belgeye imza atan taraflar\u0131n herhangi birinden talep edebilir. Borcu \u00f6demesi talep edilen taraf bu talebe uymak ve vergiyi \u00f6demek zorundad\u0131r.<\/p>\n\n\n\n<p>Bir belgenin \u00fczerinde birden fazla imzan\u0131n olmas\u0131 verginin iki kez al\u0131nmas\u0131 gerekti\u011fi anlam\u0131na gelmez. Ancak e\u011fer belge sabit tutarla vergilendiriliyorsa ve \u00fczerinde birden fazla ki\u015finin imzas\u0131 varsa (makbuz ya da ibra senedi gibi) damga vergisi imza say\u0131s\u0131na g\u00f6re hesaplan\u0131r. Birden fazla n\u00fcsha olarak d\u00fczenlenen k\u00e2\u011f\u0131tlardaysa maktu vergiye tabi olan her bir n\u00fcsha, ayn\u0131 miktarda damga vergisine tabi tutulur. Ancak nispi vergiye tabi olan belgelerin sadece bir n\u00fcshas\u0131 i\u00e7in damga vergisi y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fc do\u011far.<\/p>\n\n\n\n<p>Bireylerin ve kurumlar\u0131n damga vergisinin kapsam\u0131n\u0131 ve vergi y\u00fck\u00fcml\u00fcl\u00fcklerini do\u011fru \u00f6\u011frenmeleri \u00f6nemlidir. Cezai yapt\u0131r\u0131mlarla kar\u015f\u0131 kar\u015f\u0131ya gelmemek ad\u0131na \u00f6demeleri&nbsp;do\u011fru zamanda do\u011fru \u015fekilde yapmak gerekir. Bu noktada damga vergisinin nas\u0131l hesapland\u0131\u011f\u0131 konusunda bilgi sahibi olmak da fayda sa\u011flar.<\/p>\n\n\n\n<h2 id=\"damga-vergisi-nasil-hesaplanir\" class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Damga_Vergisi_Nasil_Hesaplanir\"><\/span>Damga Vergisi Nas\u0131l Hesaplan\u0131r?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Damga vergisi tutar\u0131; belgenin t\u00fcr\u00fc, i\u00e7eri\u011fi, g\u00fcncel vergi oranlar\u0131, \u00f6deme y\u00f6ntemi gibi fakt\u00f6rlere ba\u011fl\u0131 olarak de\u011fi\u015fir. Damga vergisi hesaplan\u0131rken kullan\u0131lan oranlar ve tutarlar her y\u0131l T.C. Hazine ve Maliye Bakanl\u0131\u011f\u0131 Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131 taraf\u0131ndan g\u00fcncellenir ve Resm\u00ee Gazete&#8217;de yay\u0131mlan\u0131r. Bu nedenle beyanname haz\u0131rlan\u0131rken g\u00fcncel oranlar\u0131n kullan\u0131ld\u0131\u011f\u0131ndan emin olunmal\u0131d\u0131r.&nbsp;&nbsp;<\/p>\n\n\n\n<p>Damga vergisi tutar\u0131&nbsp;hesaplan\u0131rken \u015fu&nbsp;ad\u0131mlar izlenir:<\/p>\n\n\n\n<h3 id=\"belgenin-turunun-ve-degerinin-belirlenmesi\" class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Belgenin_Turunun_ve_Degerinin_Belirlenmesi\"><\/span>Belgenin T\u00fcr\u00fcn\u00fcn ve De\u011ferinin Belirlenmesi<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>\u00d6denmesi gereken damga vergisini net hesaplayabilmek i\u00e7in \u00f6ncelikle ilgili&nbsp;belgenin t\u00fcr\u00fcn\u00fc do\u011fru belirlemek gerekir. Bunun nedeni damga vergisi oran\u0131n\u0131n belgenin t\u00fcr\u00fcne ve i\u00e7eri\u011fine g\u00f6re de\u011fi\u015fiklik g\u00f6stermesidir.&nbsp;Vergi mevzuat\u0131nda farkl\u0131 belge t\u00fcrleri i\u00e7in \u00e7e\u015fitli oranlar ve tutarlar belirlenmi\u015ftir. Vergi baz\u0131 belgeler i\u00e7in y\u00fczde olarak hesaplan\u0131rken baz\u0131lar\u0131 i\u00e7in sabit tutar \u00fczerinden hesaplan\u0131r.<\/p>\n\n\n\n<p>\u00d6rne\u011fin&nbsp;damga vergisi s\u00f6zle\u015fmede&nbsp;belirtilen&nbsp;tutar\u0131n belirli bir y\u00fczdesi olarak hesaplan\u0131r. Yani s\u00f6zle\u015fmede i\u015f i\u00e7in belirtilen bir de\u011fer varsa bu, belgenin de\u011feridir. \u00d6rne\u011fin bir gayrimenkul sat\u0131\u015f s\u00f6zle\u015fmesinde&nbsp;belgenin de\u011feri dairenin sat\u0131\u015f fiyat\u0131d\u0131r. Vekaletname ya da tapu i\u015flemlerinde gerekli belgeler i\u00e7inse sabit bir tutar esas al\u0131narak hesaplama yap\u0131l\u0131r.<\/p>\n\n\n\n<h3 id=\"dogru-ve-guncel-vergi-oraninin-belirlenmesi\" class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Dogru_ve_Guncel_Vergi_Oraninin_Belirlenmesi\"><\/span>Do\u011fru ve G\u00fcncel Vergi Oran\u0131n\u0131n Belirlenmesi<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>Vergi oranlar\u0131n\u0131n belgenin t\u00fcr\u00fcne ve i\u00e7eri\u011fine g\u00f6re de\u011fi\u015fiklik g\u00f6sterdi\u011fini belirtmi\u015ftik. Hesaplama yaparken kullan\u0131lmas\u0131 gereken oran, mevzuatta ilgili i\u015flem i\u00e7in yaz\u0131l\u0131 olan orand\u0131r. Baz\u0131 durumlarda oran yerine do\u011frudan vergi tutar\u0131 yaz\u0131lm\u0131\u015ft\u0131r.&nbsp;<\/p>\n\n\n\n<p>Bu durumda belgenin t\u00fcr\u00fcne g\u00f6re nispi \u00f6deme ve maktu \u00f6deme y\u00f6ntemlerinden biri uygulan\u0131r:&nbsp;<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Nispi \u00d6deme:<\/strong>&nbsp;S\u00f6zle\u015fme bedeline ba\u011fl\u0131 olarak belirli bir oran \u00fczerinden hesaplama yap\u0131lan y\u00f6ntemdir. Genellikle y\u00fczde&nbsp;veya binde olarak&nbsp;ifade edilir.&nbsp;\u00d6rne\u011fin bir&nbsp;teminat s\u00f6zle\u015fmesinin bedeli \u00fczerinden binde 9,48 oran\u0131nda vergi al\u0131n\u0131r.<\/li>\n\n\n\n<li><strong>Maktu \u00d6deme:&nbsp;<\/strong>S\u00f6zle\u015fme bedelinin ifade edilmedi\u011fi veya oran \u00fczerinden hesaplaman\u0131n uygun olmad\u0131\u011f\u0131 durumlarda kullan\u0131l\u0131r. Bu durumda yaln\u0131zca sabit bir vergi tutar\u0131 \u00f6denir. \u00d6rne\u011fin 2025 y\u0131l\u0131nda sosyal gu\u0308venlik kurumlar\u0131na verilen sigorta prim bildirgeleri i\u00e7in \u20ba329,30&nbsp;damga vergisi \u00f6denir.<\/li>\n<\/ul>\n\n\n\n<p>Farkl\u0131 belge t\u00fcrleri i\u00e7in ge\u00e7erli damga vergisi oranlar\u0131n\u0131 ve tutarlar\u0131n\u0131 &#8220;2025 Damga Vergisi Oranlar\u0131&#8221; b\u00f6l\u00fcm\u00fcnde ele alaca\u011f\u0131z.<\/p>\n\n\n\n<h3 id=\"hesaplama-islemi\" class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Hesaplama_Islemi\"><\/span>Hesaplama \u0130\u015flemi<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>Damga vergisi tutar\u0131 belgenin de\u011feriyle vergi oran\u0131n\u0131n \u00e7arp\u0131lmas\u0131 yoluyla hesaplan\u0131r. Form\u00fcl olarak \u015fu \u015fekilde ifade edilebilir: Damga Vergisi = Belgenin De\u011feri \u00d7 Vergi Oran\u0131. Baz\u0131 belgeler i\u00e7in sabit bir tutar \u00fczerinden \u00f6deme yap\u0131ld\u0131\u011f\u0131ndan b\u00f6yle bir hesaplamaya gerek duyulmaz.&nbsp;<\/p>\n\n\n\n<p>Damga vergisi miktar\u0131 hesapland\u0131ktan sonra beyannamenin verilmesi ve ortaya \u00e7\u0131kan verginin \u00f6denmesi a\u015famalar\u0131na ge\u00e7ilir. <a href=\"https:\/\/robom.com/blog\/vergi-mukellefi-nedir\/\"  data-wpil-monitor-id=\"25\">Vergi m\u00fckellefi<\/a> belirlenen miktar\u0131 zaman\u0131nda \u00f6dedi\u011finde vergi y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fcn\u00fc tamamlam\u0131\u015f olur.&nbsp;<\/p>\n\n\n\n<p>Vergi y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fcn\u00fcn do\u011fru hesaplanmas\u0131, vergiye&nbsp;ili\u015fkin prosed\u00fcrlerin do\u011fru ve eksiksiz tamamlanmas\u0131&nbsp;i\u00e7in profesyonel hizmet&nbsp;almak faydal\u0131 olur.<\/p>\n\n\n\n<h2 id=\"damga-vergisi-beyannamesi-ne-zaman-verilir\" class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Damga_Vergisi_Beyannamesi_Ne_Zaman_Verilir\"><\/span>Damga Vergisi Beyannamesi Ne Zaman Verilir?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Damga vergisi beyannamesi&nbsp;m\u00fckellefler taraf\u0131ndan&nbsp;vergiye konu belgelerin d\u00fczenlendi\u011fi ay\u0131 takip eden ay\u0131n&nbsp;26. g\u00fcn\u00fcne kadar verilmelidir. Ayn\u0131 zamanda s\u00f6z konusu vergi, beyannamenin verildi\u011fi ay\u0131n 26\u2019s\u0131na kadar \u00f6denmelidir.<\/p>\n\n\n\n<p>Vergi m\u00fckellefleri damga vergisi beyannamelerini iki \u015fekilde iletebilir: Dijital&nbsp;ortamda ya da fiziki olarak. Beyannamenin internet \u00fczerinden verilmesi i\u015flemi&nbsp;Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131n\u0131n&nbsp;Dijital Vergi Dairesi sistemi \u00fczerinden tamamlan\u0131r. Fiziki olarak beyanname vermek i\u00e7inse ba\u011fl\u0131 olunan&nbsp;vergi dairesine gidilir.<\/p>\n\n\n\n<p>Damga vergisi beyannamesinin&nbsp;talep edilen&nbsp;zamanda eksiksiz olarak doldurulmas\u0131, gecikme faizleriyle ve cezai yapt\u0131r\u0131mlarla kar\u015f\u0131 kar\u015f\u0131ya kalmamak ad\u0131na&nbsp;\u00f6nemlidir. Beyannameyi s\u00fcresinde vermemek ve dolay\u0131s\u0131yla vergiyi \u00f6dememek ciddi mali y\u00fck\u00fcml\u00fcl\u00fcklerle sonu\u00e7lanabilir. Vergi ziya\u0131 cezas\u0131 ve gecikme faizleri gibi yapt\u0131r\u0131mlar vergi m\u00fckellefini hukuki ve finansal a\u00e7\u0131dan zor durumda b\u0131rakabilir.<\/p>\n\n\n\n<p>M\u00fckelleflerin beyannamenin sunulmas\u0131 ve verginin \u00f6denmesi s\u00fcre\u00e7lerini do\u011fru ve eksiksiz&nbsp;y\u00f6netmesi i\u00e7in&nbsp;beyan ve \u00f6deme tarihlerini takip etmesi gerekir.&nbsp;Vergi y\u00fck\u00fcml\u00fcl\u00fckleriyle ilgili herhangi bir soru ya da belirsizlik durumunda profesyonel bir dan\u0131\u015fmanl\u0131k almak riskleri minimize etmek ad\u0131na olduk\u00e7a faydal\u0131d\u0131r.<\/p>\n\n\n\n<h2 id=\"damga-vergisi-beyannamesi-nasil-doldurulur\" class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Damga_Vergisi_Beyannamesi_Nasil_Doldurulur\"><\/span>Damga Vergisi Beyannamesi Nas\u0131l Doldurulur?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Damga vergisi m\u00fckellefleri belirlenen s\u00fcre i\u00e7erisinde vergiyi beyan etmekle ve hesaplanan tutar\u0131 \u00f6demekle y\u00fck\u00fcml\u00fcd\u00fcr. Bir \u00f6nceki b\u00f6l\u00fcmde bahsetti\u011fimiz \u00fczere&nbsp;beyanname Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131n\u0131n Dijital Vergisi Dairesi \u00fczerinden dijital ortamda doldurulabilir ya da fiziki olarak doldurulup vergi dairesine sunulabilir.<\/p>\n\n\n\n<p>Dijital ortamda \u015fu ad\u0131mlar takip edilerek Damga Vergisi Beyannamesini haz\u0131rlan\u0131r:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131n\u0131n Dijital Vergi Dairesi web sitesine giri\u015f yap\u0131l\u0131r.<\/li>\n\n\n\n<li>2025\/May\u0131s ve takip eden d\u00f6nemler i\u00e7in&nbsp;\u201ce-Beyan\u201d uygulamas\u0131na eri\u015fim sa\u011flan\u0131r.<\/li>\n\n\n\n<li>\u201c+Yeni Beyanname\u201d butonunun alt\u0131nda yer alan&nbsp;\u201c0040-DAMGA\u201d&nbsp;ba\u015fl\u0131kl\u0131 Damga Vergisi Beyannamesi kullan\u0131l\u0131r.<\/li>\n\n\n\n<li>Bilgilerin do\u011frulu\u011fu&nbsp;kontrol edilir ve sorun tespit edilmediyse&nbsp;&#8220;Onayla ve Kaydet&#8221; butonuna bas\u0131l\u0131r.<\/li>\n<\/ul>\n\n\n\n<p>e-Beyan uygulamas\u0131nda ana sayfan\u0131n sa\u011f \u00fcst k\u00f6\u015fesinde yer alan kullan\u0131c\u0131 \u00fcnvan\u0131na ait simgeye bas\u0131larak ayr\u0131nt\u0131l\u0131 a\u00e7\u0131klamalara ula\u015f\u0131labilir. \u201cYard\u0131m &#8211; e-Beyanname Dok\u00fcmanlar &#8211; Hemen Ba\u015fla\u201d ba\u015fl\u0131klar\u0131na s\u0131rayla t\u0131klanarak damga vergisi beyannamesinin sayfalar\u0131na ili\u015fkin ayr\u0131nt\u0131l\u0131 a\u00e7\u0131klamalar\u0131n yer ald\u0131\u011f\u0131 mod\u00fcle eri\u015fim sa\u011flanabilir.<\/p>\n\n\n\n<p>Bu i\u015flemler Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131na ait mobil uygulama \u00fczerinden de ger\u00e7ekle\u015ftirilebilir.<\/p>\n\n\n\n<p>Damga vergisi beyannamesinde damga vergisini olu\u015fturan ilgili belgenin t\u00fcr\u00fc, tarihi, vergi matrah\u0131 ve taraflar\u0131n kim oldu\u011fu gibi bilgiler eksiksiz&nbsp;yer almal\u0131d\u0131r.&nbsp;Ba\u015fta i\u015fletmeler olmak \u00fczere t\u00fcm vergi m\u00fckellefleri finansal i\u015flemler kapsam\u0131nda olu\u015fan damga vergilerini do\u011fru hesaplamal\u0131d\u0131r. Yanl\u0131\u015f ya da eksik beyan durumunda cezai yapt\u0131r\u0131mlarla kar\u015f\u0131 kar\u015f\u0131ya gelinebilir.<\/p>\n\n\n\n<h2 id=\"2026-damga-vergisi-oranlari\" class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"2026_Damga_Vergisi_Oranlari\"><\/span>2026 Damga Vergisi Oranlar\u0131<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>2026 y\u0131l\u0131 itibar\u0131yla ge\u00e7erli olan damga vergisi oranlar\u0131 d\u00fczenlenen belgenin t\u00fcr\u00fcne ve i\u00e7eri\u011fine g\u00f6re de\u011fi\u015fiklik g\u00f6sterir. Damga vergisi ilgili belgenin bedeline ya da sabit bir tutara g\u00f6re hesaplan\u0131r. &#8220;Damga Vergisi Nas\u0131l Hesaplan\u0131r?&#8221; b\u00f6l\u00fcm\u00fcnde a\u00e7\u0131klad\u0131\u011f\u0131m\u0131z \u015fekilde baz\u0131 belgelerde maktu (sabit) vergi hesaplama y\u00f6ntemi kullan\u0131l\u0131rken baz\u0131lar\u0131nda nispi (oranl\u0131) vergi hesaplama y\u00f6ntemi uygulan\u0131r.\u00a0<\/p>\n\n\n\n<p>2026 y\u0131l\u0131nda\u00a0bir k\u00e2\u011f\u0131ttan al\u0131nabilecek damga vergisinin \u00fcst s\u0131n\u0131r\u0131 \u20ba24.477.478,90 olarak belirlenmi\u015ftir.<\/p>\n\n\n\n<p>1 Ocak 2026 tarihinden itibaren vergiye tabi k\u00e2g\u0306\u0131tlara uygulanan g\u00fcncel damga vergisi oranlar\u0131 ve tutarlar\u0131 \u015fu \u015fekildedir:<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><td><strong>&nbsp;Damga Vergisini Olu\u015fturan Belgenin T\u00fcr\u00fc<\/strong><\/td><td><strong>2026 Y\u0131l\u0131 Veri Oranlar\u0131 ve Tutarlar\u0131<\/strong><\/td><\/tr><tr><td><strong>&nbsp; I. Akitlerle ilgili K\u00e2\u011f\u0131tlar<\/strong><\/td><td><strong>&nbsp;<\/strong><\/td><\/tr><tr><td>&nbsp;A. Belirli bir para miktar\u0131 i\u00e7eri\u011finde yaz\u0131l\u0131 olarak bulunan&nbsp;k\u00e2g\u0306\u0131tlar:<\/td><td>&nbsp;<\/td><\/tr><tr><td>&nbsp;1. Mukavelenameler, taahhu\u0308tnameler ve temliknameler<\/td><td>&nbsp;(Binde 9,48)<\/td><\/tr><tr><td>&nbsp;2. Kira mukavelenameleri (Mukavele su\u0308resine go\u0308re kira bedeli u\u0308zerinden)<\/td><td>&nbsp;(Binde 1,89)<\/td><\/tr><tr><td>&nbsp;3. Kefalet, teminat ve rehin senetleri<\/td><td>&nbsp;(Binde 9,48)<\/td><\/tr><tr><td>&nbsp;4. Tahkimnameler ve sulhnameler<\/td><td>&nbsp;(Binde 9,48)<\/td><\/tr><tr><td>&nbsp;5. Fesihnameler (Belli paray\u0131 i\u00e7eri\u011finde yaz\u0131l\u0131 olarak bulunduran&nbsp;bir k\u00e2g\u0306\u0131tla ili\u015fkili olanlar d\u00e2hil)<\/td><td>&nbsp;(Binde 1,89)<\/td><\/tr><tr><td>&nbsp;6. Karayollar\u0131 Trafik Kanunu uyar\u0131nca kay\u0131t ve tescil edilmis\u0327 ikinci el arac\u0327lar\u0131n sat\u0131s\u0327 ve devrine ilis\u0327kin so\u0308zles\u0327meler<\/td><td>(Binde 1,89)&nbsp;<\/td><\/tr><tr><td>&nbsp;7. Hazinenin o\u0308zel mu\u0308lkiyetinde veya devletin hu\u0308ku\u0308m ve tasarrufu alt\u0131nda bulunan tas\u0327\u0131nmazlara ilis\u0327kin o\u0308n izin, irtifak hakk\u0131 veya kullanma izni so\u0308zles\u0327meleri (yat\u0131r\u0131m taahhu\u0308du\u0308 bulunanlar da\u0302hil o\u0308n izin, irtifak hakk\u0131 veya kullanma izni su\u0308resine go\u0308re bulunacak bedel u\u0308zerinden)<\/td><td>&nbsp;(Binde 9,48)<\/td><\/tr><tr><td>8. Resmi\u0302 s\u0327ekilde du\u0308zenlenen gayrimenkul sat\u0131s\u0327 vaadi so\u0308zles\u0327meleri<\/td><td>(Binde 0)2<\/td><\/tr><tr><td>9. Resmi\u0302 dairelerin mal ve hizmet al\u0131mlar\u0131na ilis\u0327kin yapt\u0131klar\u0131 ihalelerde ihaleyi yapan idare ile du\u0308zenlenen so\u0308zles\u0327meler<\/td><td>(Binde 9,48)<\/td><\/tr><tr><td>10. Tu\u0308keticinin Korunmas\u0131 Hakk\u0131nda Kanun kapsam\u0131nda du\u0308zenlenen:<\/td><td>&nbsp; &nbsp; &nbsp; &nbsp; &nbsp;&nbsp;<\/td><\/tr><tr><td>a) Taksitle sat\u0131s\u0327 so\u0308zles\u0327meleri<\/td><td>(Binde 9,48)<\/td><\/tr><tr><td>b) O\u0308n o\u0308demeli konut sat\u0131s\u0327 so\u0308zles\u0327meleri<\/td><td>(Binde 0)<\/td><\/tr><tr><td>c) Devre tatil ve uzun su\u0308reli tatil hizmeti so\u0308zles\u0327meleri<\/td><td>(Binde 9,48)<\/td><\/tr><tr><td>c\u0327) Paket tur so\u0308zles\u0327meleri<\/td><td>(Binde 9,48)<\/td><\/tr><tr><td>d) Abonelik so\u0308zles\u0327meleri<\/td><td>(Binde 9,48)&nbsp;<\/td><\/tr><tr><td>e) Mesafeli sat\u0131s\u0327 so\u0308zles\u0327meleri&nbsp;<\/td><td>(Binde 9,48)&nbsp;<\/td><\/tr><tr><td>11. Turist Rehberlig\u0306i Meslek Kanunu kapsam\u0131nda du\u0308zenlenen turist rehberlig\u0306ine ilis\u0327kin so\u0308zles\u0327meler&nbsp;<\/td><td>(Binde 9,48)&nbsp;<\/td><\/tr><tr><td>12. Elektrik Piyasas\u0131 Kanunu kapsam\u0131nda du\u0308zenlenen:<\/td><td>&nbsp;<\/td><\/tr><tr><td>a) Toptan elektrik sat\u0131s\u0327 so\u0308zles\u0327meleri&nbsp;<\/td><td>&nbsp;(Binde 9,48)<\/td><\/tr><tr><td>b) Perakende elektrik sat\u0131s\u0327 so\u0308zles\u0327meleri<\/td><td>&nbsp;(Binde 9,48)<\/td><\/tr><tr><td>13. Dog\u0306al Gaz Piyasas\u0131 Kanunu kapsam\u0131nda du\u0308zenlenen:<\/td><td>&nbsp;<\/td><\/tr><tr><td>a) Toptan dog\u0306al gaz sat\u0131s\u0327\u0131na ilis\u0327kin so\u0308zles\u0327meler&nbsp;<\/td><td>(Binde 9,48)<\/td><\/tr><tr><td>b) Tu\u0308keticilere dog\u0306al gaz sat\u0131s\u0327\u0131na ilis\u0327kin so\u0308zles\u0327meler<\/td><td>(Binde 9,48)<\/td><\/tr><tr><td>14. Resm\u00ee s\u0327ekilde du\u0308zenlenen kat kars\u0327\u0131l\u0131g\u0306\u0131 veya has\u0131lat paylas\u0327\u0131m\u0131 ins\u0327aat so\u0308zles\u0327meleri<\/td><td>(Binde 0)<\/td><\/tr><tr><td>15. Resm\u00ee s\u0327ekilde du\u0308zenlenen kat kars\u0327\u0131l\u0131g\u0306\u0131 veya has\u0131lat paylas\u0327\u0131m\u0131 ins\u0327aat so\u0308zles\u0327meleri kapsam\u0131nda yap\u0131 mu\u0308teahhitleri ile alt yu\u0308kleniciler aras\u0131nda du\u0308zenlenen ins\u0327aat taahhu\u0308t so\u0308zles\u0327meleri<\/td><td>(Binde 0)<\/td><\/tr><tr><td>16. Kat kars\u0327\u0131l\u0131g\u0306\u0131 veya has\u0131lat paylas\u0327\u0131m\u0131 ins\u0327aat is\u0327lerine ilis\u0327kin dan\u0131s\u0327manl\u0131k hizmet so\u0308zles\u0327meleri<\/td><td>(Binde 0)<\/td><\/tr><tr><td>17. Yap\u0131 denetimi hizmet so\u0308zles\u0327meleri<\/td><td>(Binde 0)<\/td><\/tr><tr><td>B. Belli paray\u0131 ihtiva etmeyen k\u00e2g\u0306\u0131tlar:<\/td><td>&nbsp;<\/td><\/tr><tr><td>1. Tahkimnameler<\/td><td>(672,40 TL)<\/td><\/tr><tr><td>2. Sulhnameler<\/td><td>(672,40 TL)<\/td><\/tr><tr><td>\n<p>3.Turizm is\u0327letmeleri ile seyahat acentelerinin aralar\u0131nda du\u0308zenledikleri kontenjan so\u0308zles\u0327meleri<\/p>\n<p>(Belirli miktarda paray\u0131 i\u00e7erenler d\u00e2hil)<\/p>\n<\/td><td>(3.783,20 TL)<\/td><\/tr><tr><td><strong>II. KARARLAR VE MAZBATALAR<\/strong><\/td><td>&nbsp;<\/td><\/tr><tr><td>1. Meclislerden, resm\u00ee heyetlerden ve idari davalarla ilgili olmayarak Dan\u0131s\u0327taydan verilen mazbata, ilam ve kararlarla hakem kararlar\u0131:<\/td><td>&nbsp;<\/td><\/tr><tr><td>a) Belli paray\u0131 ihtiva edenler<\/td><td>(Binde 9,48)<\/td><\/tr><tr><td>b) Belli paray\u0131 ihtiva etmeyenler<\/td><td>(672,40)<\/td><\/tr><tr><td>2. I\u0307hale Kanunlar\u0131na tabi olan veya olmayan resm\u00ee daire ve kamu tu\u0308zel kis\u0327ilig\u0306ini haiz kurumlar\u0131n her tu\u0308rlu\u0308 ihale kararlar\u0131: (Kamu I\u0307hale Kanunu kapsam\u0131ndaki kurum ve kurulus\u0327lara s\u0327ika\u0302yet veya Kamu I\u0307hale Kurumuna itirazen s\u0327ika\u0302yet ya da yarg\u0131 karar\u0131 u\u0308zerine ihalenin iptal edilmesi ha\u0302linde bu ihale karar\u0131n\u0131n hu\u0308kmu\u0308nden yararlan\u0131lmayan k\u0131sm\u0131na isabet eden damga vergisi ret ve iade olunur. So\u0308zles\u0327menin du\u0308zenlenmis\u0327 olmas\u0131 durumunda so\u0308zles\u0327meye ilis\u0327kin damga vergisi ret ve iade edilmez.)<\/td><td>(Binde 5,69)<\/td><\/tr><tr><td><strong>III. TI\u0307CARI\u0307 I\u0307S\u0327LEMLERDE KULLANILAN KA\u0302G\u0306ITLAR<\/strong><\/td><td>&nbsp;<\/td><\/tr><tr><td>1. Ticari ve mu\u0308tedavil senetler:<\/td><td>&nbsp;<\/td><\/tr><tr><td>a) Emtia senetleri:<\/td><td>&nbsp;<\/td><\/tr><tr><td>aa) Makbuz senedi (Resepise)<\/td><td>(230,70 TL.)<\/td><\/tr><tr><td>ab) Rehin senedi (Varant)<\/td><td>(163,10 TL.)<\/td><\/tr><tr><td>ac) I\u0307yda senedi<\/td><td>(21,10 TL.)<\/td><\/tr><tr><td>ad) Tas\u0327\u0131ma senedi<\/td><td>(4,80 TL.)<\/td><\/tr><tr><td>b) Kons\u0327imentolar<\/td><td>(136,10 TL.)<\/td><\/tr><tr><td>c) Deniz o\u0308du\u0308ncu\u0308 senedi<\/td><td>(Binde 9,48)<\/td><\/tr><tr><td>d) I\u0307potekli borc\u0327 senedi, irat senedi<\/td><td>(Binde 9,48)<\/td><\/tr><tr><td>2. Ticari belgeler:<\/td><td>&nbsp;<\/td><\/tr><tr><td>a) Mens\u0327e ve Mahrec\u0327 s\u0327ahadetnameleri<\/td><td>( 230,70 TL.)<\/td><\/tr><tr><td>b) Resm\u00ee dairelere ve bankalara ibraz edilen bilanc\u0327olar ve is\u0327letme hesab\u0131 o\u0308zetleri:<\/td><td>&nbsp;<\/td><\/tr><tr><td>ba) Bilanc\u0327olar<\/td><td>(518,20 TL.)<\/td><\/tr><tr><td>bb) Gelir tablolar\u0131<\/td><td>(247,40 TL.)<\/td><\/tr><tr><td>bc) I\u0307s\u0327letme hesab\u0131 o\u0308zetleri<\/td><td>(247,40 TL.)<\/td><\/tr><tr><td>c) Barnameler<\/td><td>(21,10 TL.)<\/td><\/tr><tr><td>d) Tasdikli manifesto nu\u0308shalar\u0131<\/td><td>(100,40 TL.)<\/td><\/tr><tr><td>e) Ordinolar<\/td><td>(4,80TL.)<\/td><\/tr><tr><td>f) Gu\u0308mru\u0308k idarelerine verilen o\u0308zet beyan formlar\u0131<\/td><td>(100,40 TL.)<\/td><\/tr><tr><td><strong>IV. Makbuzlar ve dig\u0306er k\u00e2g\u0306\u0131tlar<\/strong><\/td><td>&nbsp;<\/td><\/tr><tr><td>1.Makbuzlar:<\/td><td>&nbsp;<\/td><\/tr><tr><td>a) Resm\u00ee daireler taraf\u0131ndan yap\u0131lan mal ve hizmet al\u0131mlar\u0131na ilis\u0327kin o\u0308demeler (avans olarak yap\u0131lanlar d\u00e2hil) nedeniyle kis\u0327iler taraf\u0131ndan resm\u00ee dairelere verilen ve belli paray\u0131 i\u00e7eri\u011finde belirten&nbsp;makbuz ve ibra senetleri ile bu o\u0308demelerin resm\u00ee daireler nam ve hesab\u0131na, kis\u0327iler ad\u0131na ac\u0327\u0131lm\u0131s\u0327 veya ac\u0327\u0131lacak hesaplara nakledilmesini veya emir ve havalelerine tediyesini temin eden k\u00e2g\u0306\u0131tlar<\/td><td>(Binde 9,48)<\/td><\/tr><tr><td>b) Maas\u0327, u\u0308cret, gu\u0308ndelik, huzur hakk\u0131, aidat, ihtisas zamm\u0131, ikramiye, yemek ve mesken bedeli, harc\u0131rah, tazminat ve benzeri her ne adla olursa olsun hizmet kars\u0327\u0131l\u0131g\u0306\u0131 al\u0131nan paralar (avans olarak o\u0308denenler d\u00e2hil) ic\u0327in verilen makbuzlar ile bu paralar\u0131n nakden o\u0308denmeyerek kis\u0327iler ad\u0131na ac\u0327\u0131lm\u0131s\u0327 veya ac\u0327\u0131lacak cari hesaplara nakledildig\u0306i veya emir ve havalelerine \u00f6dendi\u011fi&nbsp;takdirde nakli veya tediyeyi temin eden k\u00e2g\u0306\u0131tlar<\/td><td>(Binde 7,59)<\/td><\/tr><tr><td>c) O\u0308du\u0308nc\u0327 al\u0131nan paralar ic\u0327in verilen makbuzlar veya bu mahiyetteki senetler<\/td><td>(Binde 7,59)<\/td><\/tr><tr><td>d) I\u0307cra dairelerince resm\u00ee daireler nam\u0131na s\u0327ah\u0131slara o\u0308denen paralar ic\u0327in du\u0308zenlenen makbuzlar<\/td><td>(Binde 7,59)<\/td><\/tr><tr><td>2. Beyannameler (Bu beyannamelerin sadece bir nu\u0308shas\u0131 vergiye tabidir):<\/td><td>&nbsp;<\/td><\/tr><tr><td>a) Yabanc\u0131 memleketlerden gelen posta go\u0308nderilerinin gu\u0308mru\u0308klenmesi ic\u0327in postanelerce gu\u0308mru\u0308klere verilen liste beyannamelerde yaz\u0131l\u0131 her go\u0308nderi maddesi ic\u0327in<\/td><td>(4,80 TL.)<\/td><\/tr><tr><td>b) Vergi beyannameleri: ((f) bendi da\u0302hil olmak u\u0308zere, beyanname verme su\u0308resi ic\u0327erisinde du\u0308zeltme amac\u0131yla verilen beyannameler haric\u0327)<\/td><td>&nbsp;<\/td><\/tr><tr><td>ba) Y\u0131ll\u0131k gelir vergisi beyannameleri<\/td><td>(672,40 TL.)<\/td><\/tr><tr><td>bb) Kurumlar vergisi beyannameleri<\/td><td>(898,20 TL.)<\/td><\/tr><tr><td>bc) Katma deg\u0306er vergisi beyannameleri<\/td><td>(443,70 TL.)<\/td><\/tr><tr><td>bd) Muhtasar beyannameler<\/td><td>(443,70 TL.)<\/td><\/tr><tr><td>be) Dig\u0306er vergi beyannameleri (damga vergisi beyannameleri haric\u0327)<\/td><td>(443,70 TL.)<\/td><\/tr><tr><td>c) Gu\u0308mru\u0308k idarelerine verilen beyannameler<\/td><td>&nbsp;(898,20 TL.)<\/td><\/tr><tr><td>d) Belediye ve il o\u0308zel idarelerine verilen beyannameler<\/td><td>&nbsp;(329,30 TL.)<\/td><\/tr><tr><td>e) Sosyal gu\u0308venlik kurumlar\u0131na verilen sigorta prim bildirgeleri<\/td><td>&nbsp;(329,30TL.)<\/td><\/tr><tr><td>&nbsp;f) Sosyal Sigortalar ve Genel Sag\u0306l\u0131k Sigortas\u0131 Kanunu uyar\u0131nca verilmesi gereken ayl\u0131k prim ve hizmet belgesi ile muhtasar beyannamenin birles\u0327tirilerek verilmesiyle olus\u0327turulan beyannameler<\/td><td>(526 TL)&nbsp;<\/td><\/tr><tr><td>&nbsp;3. Tabloda yaz\u0131l\u0131 k\u00e2g\u0306\u0131tlardan asl\u0131 1,00 Yeni Tu\u0308rk Liras\u0131ndan fazla maktu ve nispi vergiye tabi olanlar\u0131n resm\u00ee dairelere ibraz edilecek o\u0308zet, suret ve tercu\u0308meleri.<\/td><td>&nbsp;(4,80 TL)<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h2 id=\"damga-vergisi-nasil-odenir\" class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Damga_Vergisi_Nasil_Odenir\"><\/span>Damga Vergisi Nas\u0131l \u00d6denir?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Damga vergisi \u00f6demesi T.C. Hazine ve Maliye Bakanl\u0131\u011f\u0131 taraf\u0131ndan belirlenen \u00f6deme noktalar\u0131, vergi daireleri ve anla\u015fmal\u0131 bankalar arac\u0131l\u0131\u011f\u0131yla ger\u00e7ekle\u015ftirilebilir. Damga vergisi i\u00e7in gerekli \u00f6demeyi do\u011fru hesaplamak ad\u0131na ilgili belgede belirtilen &#8220;damga vergisi dilimi&#8221; kullan\u0131lmal\u0131d\u0131r. \u00d6demenin beyannamenin verildi\u011fi ay\u0131n 26\u2019s\u0131na kadar tamamlanmas\u0131 gerekir.&nbsp;<\/p>\n\n\n\n<p>Damga Vergisi Kanunu&#8217;na g\u00f6re damga vergisi bas\u0131l\u0131 damga konulmas\u0131, makbuz verilmesi ya da istihkaktan kesinti yap\u0131lmas\u0131 olmak \u00fczere \u00fc\u00e7&nbsp;y\u00f6ntemle&nbsp;\u00f6denebilir:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Bas\u0131l\u0131 Damga Konulmas\u0131 \u015eekliyle \u00d6deme:<\/strong>&nbsp;Belirli k\u00e2\u011f\u0131tlara bas\u0131l\u0131 damga konularak \u00f6deme ger\u00e7ekle\u015ftirilebilir. Bunlar\u0131n aras\u0131nda makbuz ve ibra senetleri, faturalar, ulas\u0327t\u0131rma ile ilgili k\u00e2g\u0306\u0131tlar, elektrik s\u00f6zle\u015fmeleri, havagaz\u0131 s\u00f6zle\u015fmeleri, telefon s\u00f6zle\u015fmeleri, su ve abonman s\u00f6zle\u015fmeleri, T.C. Hazine ve Maliye Bakanl\u0131g\u0306\u0131n\u0131n&nbsp;izni al\u0131nmak \u015fart\u0131yla&nbsp;vergiye tabi dig\u0306er k\u00e2g\u0306\u0131tlar&nbsp;yer al\u0131r.<\/li>\n\n\n\n<li><strong>Makbuz Verilmesi \u015eekliyle \u00d6deme:<\/strong>&nbsp;Kanunda belirtilen&nbsp;istisnalar d\u0131\u015f\u0131nda kalan vergiler makbuz verilerek \u00f6denir. Bu y\u00f6ntem vergi m\u00fckelleflerinin beyanname verdikleri ay\u0131n 26. g\u00fcn\u00fcnde gerekli belgelerle birlikte ilgili kurumlara \u00f6deme yapmas\u0131n\u0131 i\u00e7erir.<\/li>\n\n\n\n<li><strong>\u0130stihkaktan Kesinti \u015eekliyle \u00d6deme:<\/strong>&nbsp;Damga vergisinin; genel ve \u00f6zel b\u00fct\u00e7eli daireler, il \u00f6zel idareleri ve belediyeler, bankalar, iktisadi kamu te\u015fekk\u00fclleri ve&nbsp;bu kurumlar\u0131n ortak olduklar\u0131 \u015firketlerin alacaklar\u0131ndan kesilmesini i\u00e7eren y\u00f6ntemdir.<\/li>\n<\/ul>\n\n\n\n<h2 id=\"damga-vergisi-istisnalari-nelerdir\" class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Damga_Vergisi_Istisnalari_Nelerdir\"><\/span>Damga Vergisi \u0130stisnalar\u0131 Nelerdir?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Damga vergisi istisnalar\u0131 belirli i\u015flemleri ve damga vergisi ihtiyac\u0131 gerektirmeyen&nbsp;k\u00e2\u011f\u0131tlar\u0131 i\u00e7erir. Bu istisnalar g\u00fcncel mevzuatta&nbsp;olduk\u00e7a ayr\u0131nt\u0131l\u0131 olarak a\u00e7\u0131klanm\u0131\u015ft\u0131r.<\/p>\n\n\n\n<p>Damga&nbsp;vergisinden&nbsp;istisna edilen k\u00e2\u011f\u0131tlara dair baz\u0131 \u00f6rnekler \u015fu \u015fekildedir:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong> Resm\u00ee \u0130\u015flerle \u0130lgili&nbsp;Baz\u0131&nbsp;K\u00e2\u011f\u0131tlar:&nbsp;<\/strong>Resm\u00ee daireler aras\u0131ndaki i\u015flemleri kapsayan&nbsp;k\u00e2\u011f\u0131tlar,&nbsp;bu dairelerin sorular\u0131 \u00fczerine ki\u015filer taraf\u0131ndan yaz\u0131lan cevaplar ve ekleri, emekli, dul ve yetim maa\u015flar\u0131n\u0131n ve ikramiyelerinin al\u0131nd\u0131\u011f\u0131na dair&nbsp;k\u00e2\u011f\u0131tlar&nbsp;\u00f6rnek olarak verilebilir.&nbsp;<\/li>\n\n\n\n<li><strong>\u00d6\u011frencilerle ve Askerlerle \u0130lgili Baz\u0131 K\u00e2\u011f\u0131tlar:&nbsp;<\/strong> \u00d6\u011frenciler ve velileri taraf\u0131ndan okul idarelerine verilen beyannameler, askerlik yapanlar\u0131n askerlik ya da \u00f6zel i\u015fleri i\u00e7in verecekleri beyannameler damga vergisi istisnalar\u0131na \u00f6rnektir.&nbsp;<\/li>\n\n\n\n<li><strong>\u0130\u015f\u00e7ilerle, \u00c7ift\u00e7ilerle ve G\u00f6\u00e7menlerle \u0130lgili Baz\u0131 K\u00e2\u011f\u0131tlar:&nbsp;<\/strong>\u0130\u015f ve \u0130\u015f\u00e7i Bulma Kurumunun i\u015f\u00e7ilere i\u015f ve i\u015flere i\u015f\u00e7i bulmak \u00fczere d\u00fczenledi\u011fi k\u00e2\u011f\u0131tlar bu konudaki istisnalar\u0131n \u00f6rneklerindendir.<\/li>\n\n\n\n<li><strong>Ticari ve Medeni \u0130\u015flerle \u0130lgili Baz\u0131 k\u00e2\u011f\u0131tlar:&nbsp;<\/strong>Hisse senetleri ve her t\u00fcrl\u00fc tahvillerin temett\u00fc ve faiz kuponlar\u0131 gibi baz\u0131 k\u00e2\u011f\u0131tlar istisna kapsam\u0131ndad\u0131r.&nbsp;<\/li>\n\n\n\n<li><strong>Kurumlarla \u0130lgili Baz\u0131 K\u00e2\u011f\u0131tlar:&nbsp;<\/strong>Belirli kurumlar\u0131n kararlar\u0131 ya da i\u015flemleri s\u0131ras\u0131nda d\u00fczenlenen baz\u0131 k\u00e2\u011f\u0131tlar da mevzuat gere\u011fince damga vergisi kapsam\u0131nda istisna olarak say\u0131lm\u0131\u015ft\u0131r.&nbsp;<\/li>\n<\/ul>\n\n\n\n<h2 id=\"muhasebe-islerinizi-robom-ile-takip-edin\" class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Muhasebe_Islerinizi_Robom_ile_Takip_Edin\"><\/span>Muhasebe \u0130\u015flerinizi&nbsp;Robom ile Takip Edin!<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>KOB\u0130&#8217;lerinizin ya da \u015firketlerinizin\u00a0muhasebe i\u015flerini s\u00fcrekli takip etmek ve denetlemek zorunda de\u011filsiniz! Kullan\u0131m\u0131 son derece basit olan yapay zek\u00e2 destekli \u00f6n muhasebe program\u0131 <a href=\"https:\/\/robom.com\/\" target=\"_blank\" rel=\"noreferrer noopener nofollow\">Robom<\/a>,\u00a0t\u00fcm muhasebe i\u015flemlerinizi zahmetsizce y\u00f6netmenizi sa\u011flar. Ayr\u0131ca Robom ile i\u015fletmenizin muhasebe i\u015flerini ihtiyac\u0131n\u0131za g\u00f6re ki\u015fiselle\u015ftirebilir ve d\u00fczenleyebilirsiniz. \u00dcstelik Robom&#8217;un deneme s\u00fcr\u00fcm\u00fcnden \u00fccretsiz yararlanabilirsiniz.<\/p>\n\n\n\n<p>Siz de Robom&#8217;u ke\u015ffetmek ve hizmetlerinden faydalanmak istiyorsan\u0131z hemen \u015fimdi <a href=\"https:\/\/robom.com\" target=\"_blank\" rel=\"noopener noreferrer nofollow\">kay\u0131t olun<\/a>, size d\u00f6n\u00fc\u015f yapal\u0131m.&nbsp;<\/p>\n\n\n\n\t\t<!--HubSpot Call-to-Action Code -->\n\t\t<span class=\"hs-cta-wrapper\" id=\"hs-cta-wrapper-37135327-a8e2-476a-acbc-1f589c4aebdd\">\n\t\t<span class=\"hs-cta-node hs-cta-37135327-a8e2-476a-acbc-1f589c4aebdd\" id=\"37135327-a8e2-476a-acbc-1f589c4aebdd\">\n\t\t<!--[if lte IE 8]>\n\t\t<div id=\"hs-cta-ie-element\"><\/div>\n\t\t<![endif]-->\n\t\t<a href=\"https:\/\/cta-redirect.hubspot.com\/cta\/redirect\/5318651\/37135327-a8e2-476a-acbc-1f589c4aebdd\" rel=\"nofollow noopener\" target=\"_blank\">\n\t\t<img decoding=\"async\" class=\"hs-cta-img\" id=\"hs-cta-img-37135327-a8e2-476a-acbc-1f589c4aebdd\" style=\"border-width:0px;\" src=\"https:\/\/no-cache.hubspot.com\/cta\/default\/5318651\/37135327-a8e2-476a-acbc-1f589c4aebdd.png\"  alt=\"New call-to-action\"\/>\n\t\t<\/a>\n\t\t<\/span>\n\t\t<script charset=\"utf-8\" src=\"\/\/js.hubspot.com\/cta\/current.js\"><\/script>\n\t\t<script>\n\t\thbspt.cta.load(5318651, '37135327-a8e2-476a-acbc-1f589c4aebdd', {});\n\t\t<\/script>\n\t\t<\/span>\n\t\t<!-- end HubSpot Call-to-Action Code -->\n\t\t\n\n\n\n<h2 id=\"yararlanilan-kaynaklar\" class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Yararlanilan_Kaynaklar\"><\/span>Yararlan\u0131lan Kaynaklar<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<ul class=\"wp-block-list\">\n<li><a href=\"https:\/\/www.turmob.org.tr\/ekutuphane\/Read\/c8608a5d-cc81-4afc-9ac5-5fcf77ce3519\" target=\"_blank\" rel=\"noreferrer noopener nofollow\">https:\/\/www.turmob.org.tr\/ekutuphane\/Read\/c8608a5d-cc81-4afc-9ac5-5fcf77ce3519<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/www.mevzuat.gov.tr\/MevzuatMetin\/1.5.488.pdf\" target=\"_blank\" rel=\"noreferrer noopener nofollow\">https:\/\/www.mevzuat.gov.tr\/MevzuatMetin\/1.5.488.pdf<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/gib.gov.tr\/mevzuat\/kanun\/438\" target=\"_blank\" rel=\"noreferrer noopener nofollow\">https:\/\/gib.gov.tr\/mevzuat\/kanun\/438<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/www.turmob.org.tr\/mevzuat\/Pdf\/20986\" target=\"_blank\" rel=\"noreferrer noopener nofollow\">https:\/\/www.turmob.org.tr\/mevzuat\/Pdf\/20986<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/www.verginet.net\/Yazdir.aspx?IcerikID=47782\" target=\"_blank\" rel=\"noreferrer noopener nofollow\">https:\/\/www.verginet.net\/Yazdir.aspx?IcerikID=47782<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/www.verginet.net\/dtt\/5\/DamgaVergisiBeyannamesineIliskinOnemliDuyuru.aspx\" target=\"_blank\" rel=\"noreferrer noopener nofollow\">https:\/\/www.verginet.net\/dtt\/5\/DamgaVergisiBeyannamesineIliskinOnemliDuyuru.aspx<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/www.verginet.net\/FrameChild.aspx?ID=3596\" target=\"_blank\" rel=\"noreferrer noopener nofollow\">https:\/\/www.verginet.net\/FrameChild.aspx?ID=3596<\/a><\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"Ticari ve bireysel i\u015flemlerde s\u0131kl\u0131kla kar\u015f\u0131la\u015f\u0131lan damga vergisi; s\u00f6zle\u015fmelerden maa\u015f bordrolar\u0131na kadar pek \u00e7ok resm\u00ee belgenin temel finansal y\u00fck\u00fcml\u00fcl\u00fcklerinden biridir. Bu rehberde; g\u00fcncel damga vergisi oranlar\u0131n\u0131, hesaplama y\u00f6ntemlerini, m\u00fckellefiyet detaylar\u0131n\u0131 ve \u00f6deme s\u00fcre\u00e7lerini inceleyerek resm\u00ee s\u00fcre\u00e7lerinizi do\u011fru y\u00f6netebilirsiniz.","protected":false},"author":8,"featured_media":1379,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"content-type":"","csco_singular_sidebar":"","csco_page_header_type":"","csco_page_load_nextpost":"","footnotes":""},"categories":[23],"tags":[],"class_list":{"0":"post-618","1":"post","2":"type-post","3":"status-publish","4":"format-standard","5":"has-post-thumbnail","7":"category-muhasebe","8":"cs-entry"},"_links":{"self":[{"href":"https:\/\/robom.com/blog\/wp-json\/wp\/v2\/posts\/618","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/robom.com/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/robom.com/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/robom.com/blog\/wp-json\/wp\/v2\/users\/8"}],"replies":[{"embeddable":true,"href":"https:\/\/robom.com/blog\/wp-json\/wp\/v2\/comments?post=618"}],"version-history":[{"count":4,"href":"https:\/\/robom.com/blog\/wp-json\/wp\/v2\/posts\/618\/revisions"}],"predecessor-version":[{"id":1380,"href":"https:\/\/robom.com/blog\/wp-json\/wp\/v2\/posts\/618\/revisions\/1380"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/robom.com/blog\/wp-json\/wp\/v2\/media\/1379"}],"wp:attachment":[{"href":"https:\/\/robom.com/blog\/wp-json\/wp\/v2\/media?parent=618"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/robom.com/blog\/wp-json\/wp\/v2\/categories?post=618"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/robom.com/blog\/wp-json\/wp\/v2\/tags?post=618"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}