{"id":207,"date":"2024-01-08T11:07:35","date_gmt":"2024-01-08T08:07:35","guid":{"rendered":"https:\/\/lorenz.com.tr\/?p=207"},"modified":"2025-01-31T10:04:14","modified_gmt":"2025-01-31T07:04:14","slug":"2024-yili-uygulanacak-hadler-ve-tutarlar","status":"publish","type":"post","link":"https:\/\/lorenz.com.tr\/en\/2024-yili-uygulanacak-hadler-ve-tutarlar\/","title":{"rendered":"2024 Y\u0131l\u0131 Uygulanacak Hadler ve Tutarlar"},"content":{"rendered":"<p style=\"text-align: center;\">\u00a0<\/p>\n<p style=\"text-align: center;\"><img decoding=\"async\" loading=\"lazy\" class=\"alignnone size-medium wp-image-125\" src=\"https:\/\/lorenz.com.tr\/wp-content\/uploads\/2023\/08\/WhatsApp-Image-2023-08-02-at-12.59.59-3-300x228.jpeg\" alt=\"\" width=\"300\" height=\"228\" srcset=\"https:\/\/lorenz.com.tr\/wp-content\/uploads\/2023\/08\/WhatsApp-Image-2023-08-02-at-12.59.59-3-300x228.jpeg 300w, https:\/\/lorenz.com.tr\/wp-content\/uploads\/2023\/08\/WhatsApp-Image-2023-08-02-at-12.59.59-3-768x584.jpeg 768w, https:\/\/lorenz.com.tr\/wp-content\/uploads\/2023\/08\/WhatsApp-Image-2023-08-02-at-12.59.59-3.jpeg 1000w\" sizes=\"(max-width: 300px) 100vw, 300px\" \/><\/p>\n<p>2024 y\u0131l\u0131 Demirba\u015f ve Amortisman S\u0131n\u0131r\u0131 6.900 TL olarak a\u00e7\u0131kland\u0131, amortisman s\u0131n\u0131r\u0131 KDV Hari\u00e7 tutarlar dikkate al\u0131narak uygulanmaktad\u0131r.<br \/>\n2024 Y\u0131l\u0131 Fatura Kesme ve D\u00fczenleme S\u0131n\u0131r\u0131 6.900 TL olarak a\u00e7\u0131kland\u0131.<br \/>\n2024 y\u0131l\u0131 i\u00e7in vergiden m\u00fcstesna yemek bedeli KDV hari\u00e7 170 TL olarak a\u00e7\u0131kland\u0131.<br \/>\n2024 y\u0131l\u0131 i\u00e7in vergiden m\u00fcstesna yol bedeli KDV hari\u00e7 88 TL olarak a\u00e7\u0131kland\u0131.<br \/>\n2024 y\u0131l\u0131nda uygulanacak kurumlar vergisi oran\u0131 % 25 olarak uygulanacakt\u0131r.<br \/>\n2023 y\u0131l\u0131na ait br\u00fct sat\u0131\u015f tutar\u0131 3 milyon TL ve \u00fczerinde sat\u0131\u015f yapanlar 01.07.2024 tarihine kadar e-fatura sistemine ge\u00e7mek zorundad\u0131r.<br \/>\n2023 y\u0131l\u0131na ait br\u00fct sat\u0131\u015f tutar\u0131 3 milyon TL ve \u00fczerinde sat\u0131\u015f yapanlar 01.01.2025 tarihine kadar e-defter sistemine ge\u00e7mek zorundad\u0131r.<br \/>\n2024 y\u0131l\u0131 SGK Tavan\u0131 150.018,90 TL olarak uygulanacakt\u0131r.<br \/>\n2024 y\u0131l\u0131nda asgari \u00fccret deste\u011fi 700 TL olarak uygulanacakt\u0131r.<\/p>\n<p>\n<strong>2024 Y\u0131l\u0131 Engelli \u0130ndirim Tutarlar\u0131<\/strong><br \/>\nBirinci derece engelliler i\u00e7in; 6.900 TL<br \/>\n\u0130kinci derece engelliler i\u00e7in; 4.000TL<br \/>\n\u00dc\u00e7\u00fcnc\u00fc derece engelliler i\u00e7in; 1.700 TL<\/p>\n<p>\n<strong>Damga Vergisi Tutarlar\u0131 Belli Oldu<\/strong><br \/>\nY\u0131ll\u0131k gelir vergisi beyannameleri (467,20 TL)<br \/>\nKurumlar vergisi beyannameleri (624,10 TL)<br \/>\nKatma de\u011fer vergisi beyannameleri (308,30 TL)<br \/>\nMuhtasar beyannameler (365,50)<br \/>\nDi\u011fer vergi beyannameleri (damga vergisi beyannameleri hari\u00e7) (308,30 TL)<br \/>\nG\u00fcmr\u00fck idarelerine verilen beyannameler (624,10 TL)<br \/>\nBelediye ve il \u00f6zel idarelerine verilen beyannameler (228,80 TL)<br \/>\nSosyal g\u00fcvenlik kurumlar\u0131na verilen sigorta prim bildirgeleri (228,80 TL)<\/p>\n<p>\n<strong>Binek Otomobiller \u0130\u00e7in 2024 Y\u0131l\u0131nda Uygulanacak Gider S\u0131n\u0131rlar\u0131<\/strong><br \/>\nAyl\u0131k kira bedeli KDV hari\u00e7 26.000 TL<br \/>\nGider olarak dikkate al\u0131nacak \u00d6TV ve KDV dahil 690.000 TL<br \/>\nAmortisman olarak indirim yap\u0131labilecek \u00d6TV ve KDV hari\u00e7 790.000 TL<br \/>\nVergilerin maliyet bedeline eklendi\u011fi KDV ve \u00d6TV dahil ve ikinci el teslimlerde 1.500.000 TL<\/p>\n<p><strong>2024 Y\u0131l\u0131 Gelir Vergisi Dilimleri<\/strong><\/p>\n<p><strong>&#8211;<\/strong>\u00a0110.000 TL&#8217;ye kadar \u00a0 \u00a0<strong>% 15<\/strong><br \/>\n<strong>&#8211;<\/strong>\u00a0230.000 TL&#8217;nin 110.000 TL&#8217;si i\u00e7in 16.500 TL, fazlas\u0131 \u00a0 \u00a0<strong>%20<\/strong><br \/>\n<strong>&#8211;<\/strong>\u00a0580.000 TL&#8217;nin 230.000 TL&#8217;si i\u00e7in 40.500 TL (\u00fccret gelirlerinde 870.000 TL&#8217;nin 230.000 TL&#8217;si i\u00e7in 40.500 TL), fazlas\u0131 \u00a0 <strong>\u00a0%27<\/strong><br \/>\n<strong>&#8211;<\/strong>\u00a03.000.000 TL&#8217;nin 580.000 TL&#8217;si i\u00e7in 135.000 TL, (\u00fccret gelirlerinde 3.000.000 TL&#8217;nin 870.000 TL&#8217;si i\u00e7in 213.300 TL), fazlas\u0131 \u00a0 \u00a0<strong>%35<\/strong><br \/>\n<strong>&#8211;<\/strong>\u00a03.000.000 TL&#8217;den fazlas\u0131n\u0131n 3.000.000 TL&#8217;si i\u00e7in 982.000 TL, (\u00fccret gelirlerinde 3.000.000 TL&#8217;den fazlas\u0131n\u0131n 3.000.000 TL&#8217;si i\u00e7in 958.800 TL), fazlas\u0131 \u00a0 \u00a0<strong>%40<\/strong><\/p>\n<p>&nbsp;<\/p>\n<p><strong>NOT:<\/strong>\u00a0Damga vergisi tutarlar\u0131 Aral\u0131k ay\u0131 beyannamelerini kapsayacakt\u0131r.<\/p>\n<p>&nbsp;<\/p>\n<p><strong>LIMITS AND AMOUNTS TO BE APPLIED IN 2024<\/strong><\/p>\n<p>\nFixed Assets and Depreciation Limit for 2024 was announced as 6,900 TL, the depreciation limit is applied taking into account the amounts excluding VAT.<br \/>\n2024 Invoice Issuance Limit was announced as 6,900 TL.<br \/>\nThe tax-exempt meal cost for 2024 was announced as 170 TL.<br \/>\nThe tax-exempt road fee for 2024 was announced as 88 TL.<br \/>\nThe corporate tax rate to be applied in 2024 will be 25%.<br \/>\nThose who make sales of 3 million TL or more in 2023 must switch to the e-invoice system by 01.07.2024.<br \/>\nThose who have gross sales of 3 million TL or more in 2023 must switch to the e-ledger system by 01.01.2025.<br \/>\n2024 SSI Ceiling will be applied as 150,018.90 TL.<br \/>\nIn 2024, minimum wage support will be applied as 700 TL.<\/p>\n<p>\n<strong>Disabled Discount Amounts for 2024<\/strong><\/p>\n<p>For first degree disabled people; 6.900 TL<br \/>\nFor second degree disabled people; 4,000TL<br \/>\nFor third degree disabled people; 1.700 TL<br \/>\nStamp Duty Amounts Have Been Announced<br \/>\nAnnual income tax returns (467.20 TL)<br \/>\nCorporate tax returns (624.10 TL)<br \/>\nValue added tax declarations (308.30 TL)<br \/>\nWithholding declarations (365.50)<br \/>\nOther tax returns (except stamp duty returns) (308.30 TL)<br \/>\nDeclarations submitted to customs authorities (624.10 TL)<br \/>\nDeclarations submitted to municipalities and special provincial administrations (228.80 TL)<br \/>\nInsurance premium declarations submitted to social security institutions (228.80 TL)<\/p>\n<p>\n<strong>Expense Limits for Passenger Cars in 2024<\/strong><\/p>\n<p>Monthly rental fee 26,000 TL excluding VAT<br \/>\n690,000 TL including SCT and VAT to be considered as expenses<br \/>\n790,000 TL excluding SCT and VAT, which can be deducted as depreciation<br \/>\n1,500,000 TL, including VAT and SCT, where taxes are added to the cost, and for second-hand deliveries.<\/p>\n<p>\n<strong>2024 Income Tax<\/strong>\u00a0<\/p>\n<p><strong>&#8211;<\/strong>\u00a0Up to 110,000 TL \u00a0 \u00a0<strong>% 15<\/strong><br \/>\n<strong>&#8211;<\/strong>\u00a016,500 TL for 110,000 TL out of 230,000 TL, and more \u00a0 \u00a0<strong>%20<\/strong><br \/>\n<strong>&#8211;<\/strong>\u00a040,500 TL for 230,000 TL of 580,000 TL (40,500 TL for 230,000 TL of 870,000 TL in wage income), excess \u00a0 \u00a0<strong>%27<\/strong><br \/>\n<strong>&#8211;<\/strong>\u00a0135,000 TL for 580,000 TL out of 3,000,000 TL (213,300 TL for 870,000 TL out of 3,000,000 TL in wage income), excess \u00a0 \u00a0<strong>%35<\/strong><br \/>\n<strong>&#8211;<\/strong>\u00a0982,000 TL for 3,000,000 TL of more than 3,000,000 TL (958,800 TL for 3,000,000 TL of more than 3,000,000 TL in wage income), excess \u00a0 \u00a0<strong>%40<\/strong><\/p>\n<p>&nbsp;<\/p>\n<p><strong>NOTE:<\/strong>\u00a0Stamp tax amounts will cover December declarations.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u00a0 2024 y\u0131l\u0131 Demirba\u015f ve Amortisman S\u0131n\u0131r\u0131 6.900 TL olarak a\u00e7\u0131kland\u0131, amortisman s\u0131n\u0131r\u0131 KDV Hari\u00e7 tutarlar dikkate al\u0131narak uygulanmaktad\u0131r. 2024 Y\u0131l\u0131 Fatura Kesme ve D\u00fczenleme S\u0131n\u0131r\u0131 6.900 TL olarak a\u00e7\u0131kland\u0131. 2024 y\u0131l\u0131 i\u00e7in vergiden m\u00fcstesna yemek bedeli KDV hari\u00e7 170 TL olarak a\u00e7\u0131kland\u0131. 2024 y\u0131l\u0131 i\u00e7in vergiden m\u00fcstesna yol bedeli KDV hari\u00e7 88 TL olarak [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":152,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":[],"categories":[2],"tags":[],"_links":{"self":[{"href":"https:\/\/lorenz.com.tr\/en\/wp-json\/wp\/v2\/posts\/207"}],"collection":[{"href":"https:\/\/lorenz.com.tr\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/lorenz.com.tr\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/lorenz.com.tr\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/lorenz.com.tr\/en\/wp-json\/wp\/v2\/comments?post=207"}],"version-history":[{"count":2,"href":"https:\/\/lorenz.com.tr\/en\/wp-json\/wp\/v2\/posts\/207\/revisions"}],"predecessor-version":[{"id":226,"href":"https:\/\/lorenz.com.tr\/en\/wp-json\/wp\/v2\/posts\/207\/revisions\/226"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/lorenz.com.tr\/en\/wp-json\/wp\/v2\/media\/152"}],"wp:attachment":[{"href":"https:\/\/lorenz.com.tr\/en\/wp-json\/wp\/v2\/media?parent=207"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/lorenz.com.tr\/en\/wp-json\/wp\/v2\/categories?post=207"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/lorenz.com.tr\/en\/wp-json\/wp\/v2\/tags?post=207"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}