{"id":234,"date":"2025-02-19T13:34:05","date_gmt":"2025-02-19T10:34:05","guid":{"rendered":"https:\/\/lorenz.com.tr\/?p=234"},"modified":"2025-02-19T13:35:03","modified_gmt":"2025-02-19T10:35:03","slug":"degerli-konut-vergisi-dkv-2025","status":"publish","type":"post","link":"https:\/\/lorenz.com.tr\/en\/degerli-konut-vergisi-dkv-2025\/","title":{"rendered":"De\u011ferli Konut Vergisi (DKV) 2025"},"content":{"rendered":"<p><span style=\"font-family: arial, helvetica, sans-serif;\"><strong>De\u011ferli Konut Vergisi Nedir?<\/strong><\/span><\/p>\n<p>&nbsp;<\/p>\n<p><span style=\"font-family: arial, helvetica, sans-serif;\">De\u011ferli Konut Vergisi, T\u00fcrkiye&#8217;de 2019 y\u0131l\u0131nda y\u00fcr\u00fcrl\u00fc\u011fe giren ve 2020 y\u0131l\u0131ndan itibaren uygulanmaya ba\u015flanan bir vergi t\u00fcr\u00fcd\u00fcr. Bu vergi, y\u00fcksek de\u011fere sahip konutlar\u0131n sahiplerine belirli bir oranda y\u00fck\u00fcml\u00fcl\u00fck getirmektedir. Ama\u00e7, l\u00fcks konutlar\u0131n vergilendirilmesi ve bu yolla elde edilen gelirlerin, \u015fehirle\u015fme ve altyap\u0131 yat\u0131r\u0131mlar\u0131na katk\u0131 sa\u011flamas\u0131d\u0131r.<\/span><\/p>\n<p><span style=\"font-family: arial, helvetica, sans-serif;\"><strong>De\u011ferli Konut Vergisi M\u00fckellefiyeti Ve Tarifesi;<\/strong><\/span><\/p>\n<p><span style=\"font-family: arial, helvetica, sans-serif;\">2025 y\u0131l\u0131nda de\u011ferli konut vergisi tarifesi 15.709.000.-TL\u2019den ba\u015flamaktad\u0131r. Dolay\u0131s\u0131yla 2025 y\u0131l\u0131 emlak vergisi de\u011feri 15.709.000.-TL\u2019yi a\u015fan ve kanunda belirtilen \u015fartlar\u0131 ta\u015f\u0131yan mesken nitelikli ta\u015f\u0131nmaz sahipleri\/intifa hakk\u0131 sahipleri\/tasarruf edenler bu vergiyi \u00f6demekle m\u00fckelleftirler.<\/span><\/p>\n<p><span style=\"font-family: arial, helvetica, sans-serif;\">Ancak 2024 y\u0131l\u0131 emlak vergisi de\u011feri 12.880.000.-TL\u2019nin alt\u0131nda kalan ta\u015f\u0131nmazlar ile 2024 y\u0131l\u0131 emlak vergisi de\u011feri 12.880.000.-TL\u2019yi a\u015f\u0131p 2025 y\u0131l\u0131 emlak vergisi de\u011feri 15.709.000,00.-TL\u2019yi a\u015fmayan konutlar i\u00e7in beyanname verilmeyecektir. Bu sebeple de\u011ferli konut vergisine tabi olunmas\u0131 i\u00e7in 2024 y\u0131l\u0131 emlak vergisi de\u011feri \u00f6nem arz etmektedir.<\/span><\/p>\n<p>&nbsp;<\/p>\n<p><span style=\"font-family: arial, helvetica, sans-serif;\"><strong>De\u011ferli Konut Vergisi Oranlar\u0131;<\/strong><\/span><\/p>\n<p>&nbsp;<\/p>\n<ul>\n<li><span style=\"font-family: arial, helvetica, sans-serif;\">15.709.000 TL ile 23.564.000 TL aras\u0131nda olanlar (bu tutar dahil) 15.709.000 TL\u2019yi a\u015fan k\u0131sm\u0131 i\u00e7in \u00a0 \u00a0(Binde 3)<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif;\">31.421.000 TL\u2019ye kadar olanlar (bu tutar dahil) 23.564.000 TL\u2019si i\u00e7in 23.565 TL, fazlas\u0131 i\u00e7in \u00a0 (Binde 6)<\/span><\/li>\n<li><span style=\"font-family: arial, helvetica, sans-serif;\">31.421.000 TL\u2019den fazla olanlar 31.421.000 TL\u2019si i\u00e7in 70.707 TL, fazlas\u0131 i\u00e7in \u00a0 \u00a0(Binde 10)<\/span><\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<p><span style=\"font-family: arial, helvetica, sans-serif;\"><strong>De\u011ferli Konut Vergisi Muafiyeti;<\/strong><\/span><\/p>\n<p>\n<span style=\"font-family: arial, helvetica, sans-serif;\">a. Genel ve \u00f6zel b\u00fct\u00e7eli idarelerin, belediyelerin, \u00fcniversitelerin ve Toplu Konut \u0130daresi Ba\u015fkanl\u0131\u011f\u0131n\u0131n maliki veya intifa hakk\u0131na sahip oldu\u011fu mesken nitelikli ta\u015f\u0131nmazlar\u0131,<\/span><\/p>\n<p>\n<span style=\"font-family: arial, helvetica, sans-serif;\">b. T\u00fcrkiye s\u0131n\u0131rlar\u0131 i\u00e7inde mesken nitelikli tek ta\u015f\u0131nmaz\u0131 olanlar ile birden fazla mesken nitelikli ta\u015f\u0131nmaz\u0131 bulunanlar\u0131n, de\u011ferli konut vergisi konusuna giren en d\u00fc\u015f\u00fck de\u011ferli mesken nitelikli tek ta\u015f\u0131nmaz\u0131 (intifa hakk\u0131na sahip olunmas\u0131 h\u00e2li d\u00e2hil) (Bu h\u00fck\u00fcm, belirtilen ki\u015filerin tek meskene hisse ile sahip olmalar\u0131 h\u00e2linde hisselerine ait k\u0131s\u0131m hakk\u0131nda da uygulan\u0131r.),<\/span><\/p>\n<p>\n<span style=\"font-family: arial, helvetica, sans-serif;\">c. Yabanc\u0131 devletlere ait olup el\u00e7ilik ve konsolosluk olarak kullan\u0131lan mesken nitelikli ta\u015f\u0131nmazlar ile el\u00e7ilerin ikametine mahsus mesken nitelikli ta\u015f\u0131nmazlar ve bunlar\u0131n m\u00fc\u015ftemilat\u0131 (kar\u015f\u0131l\u0131kl\u0131 olmak \u015fart\u0131yla) ve merkezi T\u00fcrkiye\u2019de bulunan milletleraras\u0131 kurulu\u015flara, milletleraras\u0131 kurulu\u015flar\u0131n T\u00fcrkiye\u2019deki temsilciliklerine ait mesken nitelikli ta\u015f\u0131nmazlar,<\/span><\/p>\n<p>\n<span style=\"font-family: arial, helvetica, sans-serif;\">\u00e7. Esas faaliyet konusu bina in\u015fas\u0131 olanlar\u0131n i\u015fletmelerine kay\u0131tl\u0131 bulunan ve hen\u00fcz ilk sat\u0131\u015fa, devir ve temlike konu edilmemi\u015f yeni in\u015fa edilen mesken nitelikli ta\u015f\u0131nmazlar (arsa kar\u015f\u0131l\u0131\u011f\u0131 in\u015faat i\u015flerinde s\u00f6zle\u015fme gere\u011fi taahh\u00fct i\u015fini \u00fcstlenen m\u00fcteahhide kalan mesken nitelikli ta\u015f\u0131nmazlar d\u00e2hil) (bu ta\u015f\u0131nmazlar\u0131n kiraya verilmesi veya sair surette kullan\u0131lmas\u0131 h\u00e2lleri hari\u00e7)<\/span><\/p>\n<p>\n<span style=\"font-family: arial, helvetica, sans-serif;\"><strong>De\u011ferli Konut Vergisi Beyan ve \u00d6deme S\u00fcreleri;<\/strong><\/span><\/p>\n<p>&nbsp;<\/p>\n<p><span style=\"font-family: arial, helvetica, sans-serif;\">M\u00fckellefler, mesken nitelikli ta\u015f\u0131nmaz\u0131n bulundu\u011fu yer belediyesinden alacaklar\u0131 bina vergi de\u011ferini (beyanname verilen y\u0131l ve bir \u00f6nceki y\u0131la ili\u015fkin) g\u00f6steren belgeyi beyannamelerine eklemek suretiyle, 2025 y\u0131l\u0131n\u0131n \u015eubat ay\u0131n\u0131n 20\u2019nci g\u00fcn\u00fc sonuna kadar vergi dairesine beyannamelerini verebileceklerdir. (Beyannamenin verilece\u011fi vergi dairesi, ta\u015f\u0131nmaz\u0131n bulundu\u011fu yerin vergi dairesidir.)<\/span><\/p>\n","protected":false},"excerpt":{"rendered":"<p>De\u011ferli Konut Vergisi Nedir? &nbsp; De\u011ferli Konut Vergisi, T\u00fcrkiye&#8217;de 2019 y\u0131l\u0131nda y\u00fcr\u00fcrl\u00fc\u011fe giren ve 2020 y\u0131l\u0131ndan itibaren uygulanmaya ba\u015flanan bir vergi t\u00fcr\u00fcd\u00fcr. Bu vergi, y\u00fcksek de\u011fere sahip konutlar\u0131n sahiplerine belirli bir oranda y\u00fck\u00fcml\u00fcl\u00fck getirmektedir. Ama\u00e7, l\u00fcks konutlar\u0131n vergilendirilmesi ve bu yolla elde edilen gelirlerin, \u015fehirle\u015fme ve altyap\u0131 yat\u0131r\u0131mlar\u0131na katk\u0131 sa\u011flamas\u0131d\u0131r. De\u011ferli Konut Vergisi M\u00fckellefiyeti Ve [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":131,"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\/234"}],"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=234"}],"version-history":[{"count":2,"href":"https:\/\/lorenz.com.tr\/en\/wp-json\/wp\/v2\/posts\/234\/revisions"}],"predecessor-version":[{"id":236,"href":"https:\/\/lorenz.com.tr\/en\/wp-json\/wp\/v2\/posts\/234\/revisions\/236"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/lorenz.com.tr\/en\/wp-json\/wp\/v2\/media\/131"}],"wp:attachment":[{"href":"https:\/\/lorenz.com.tr\/en\/wp-json\/wp\/v2\/media?parent=234"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/lorenz.com.tr\/en\/wp-json\/wp\/v2\/categories?post=234"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/lorenz.com.tr\/en\/wp-json\/wp\/v2\/tags?post=234"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}