{"id":14621,"date":"2018-05-09T12:01:05","date_gmt":"2018-05-09T12:01:05","guid":{"rendered":"http:\/\/upt.esin.av.tr\/2018\/05\/09\/tapu-harcinda-ve-kdv-oraninda-indirim\/"},"modified":"2022-06-09T12:12:47","modified_gmt":"2022-06-09T12:12:47","slug":"tapu-harcinda-ve-kdv-oraninda-indirim","status":"publish","type":"post","link":"https:\/\/www.esin.av.tr\/tr\/2018\/05\/09\/tapu-harcinda-ve-kdv-oraninda-indirim\/","title":{"rendered":"Tapu Harc\u0131&#8217;nda ve KDV Oran\u0131nda \u0130ndirim"},"content":{"rendered":"<p><strong>Yeni Geli\u015fme<\/strong><\/p>\n<p>Tapu harc\u0131 ve belirli vergi oranlar\u0131nda de\u011fi\u015fiklik yapan 2018\/11674 say\u0131l\u0131 Bakanlar Kurulu Karar\u0131 (&#8220;Bakanlar Kurulu Karar\u0131&#8221;), 5 May\u0131s 2018 tarihli ve 30412 say\u0131l\u0131 Resmi Gazete&#8217;de yay\u0131mlanm\u0131\u015ft\u0131r.<\/p>\n<p><strong>Bakanlar Kurulu Karar\u0131 Ne Anlama Geliyor?<\/strong><\/p>\n<p>Bakanlar Kurulu Karar\u0131&#8217;na g\u00f6re, al\u0131c\u0131 ve sat\u0131c\u0131 taraf\u0131ndan ayr\u0131 ayr\u0131 \u00f6denen tapu harc\u0131, gayrimenkul\u00fcn beyan edilen devir ve iktisap bedelinden az olmamak \u00fczere, uygulanacak emlak vergisi de\u011ferinin 20\/1000&#8217;inden (%2) 15\/1000&#8217;ine (%1,5) d\u00fc\u015f\u00fcr\u00fclm\u00fc\u015ft\u00fcr. S\u00f6z konusu tapu harc\u0131 indirimi, Tapu M\u00fcd\u00fcrl\u00fc\u011f\u00fc nezdinde konut ve i\u015fyerleri i\u00e7in ger\u00e7ekle\u015ftirilen belirli i\u015flemlere uygulanacakt\u0131r:<\/p>\n<p>\u2022 Gayrimenkullerin ivaz kar\u015f\u0131l\u0131\u011f\u0131nda devredilmesi ya da iktisab\u0131;<\/p>\n<p>\u2022 Gayrimenkullerin \u00f6l\u00fcnceye kadar bakma akdine dayanarak yahut trampa h\u00fck\u00fcmlerine g\u00f6re devredilmesi ya da iktisab\u0131 ve<\/p>\n<p>\u2022 Tapuya kay\u0131tl\u0131 olmayan gayrimenkullerin zilyetli\u011fin devri s\u00f6zle\u015fmesiyle devredilmesi.<\/p>\n<p>Gayrimenkul sat\u0131\u015f\u0131na uygulanan katma de\u011fer vergisi %18&#8217;den %8 oran\u0131na indirilmi\u015ftir. Ancak s\u00f6z konusu oran yaln\u0131zca konut ve i\u015fyeri sat\u0131\u015flar\u0131 i\u00e7in ge\u00e7erlidir.<\/p>\n<p>S\u00f6z konusu tapu harc\u0131 ve katma de\u011fer vergisi oran\u0131 indirimi 31.10.2018 tarihine kadar uygulanacakt\u0131r. Bu tarihten sonra aksine bir d\u00fczenleme olmad\u0131k\u00e7a eski oranlar uygulanmaya devam edecektir.<\/p>\n<p><strong>Sonu\u00e7<\/strong><\/p>\n<p>Tapu harc\u0131 ve katma de\u011fer vergisindeki de\u011fi\u015fikliklerin gayrimenkul piyasas\u0131n\u0131 canland\u0131rmas\u0131 beklenmektedir.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Yeni Geli\u015fme Tapu harc\u0131 ve belirli vergi oranlar\u0131nda de\u011fi\u015fiklik yapan 2018\/11674 say\u0131l\u0131 Bakanlar Kurulu Karar\u0131 (&#8220;Bakanlar Kurulu Karar\u0131&#8221;), 5 May\u0131s [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_stopmodifiedupdate":false,"_modified_date":"","footnotes":""},"categories":[120],"tags":[100],"class_list":["post-14621","post","type-post","status-publish","format-standard","hentry","category-legal-alerts","tag-real-estate-tr"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v24.0 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Tapu Harc\u0131&#039;nda ve KDV Oran\u0131nda \u0130ndirim<\/title>\n<meta name=\"description\" content=\"Yeni Geli\u015fme Tapu harc\u0131 ve belirli vergi oranlar\u0131nda de\u011fi\u015fiklik yapan 2018\/11674 say\u0131l\u0131 Bakanlar Kurulu Karar\u0131 (&quot;Bakanlar Kurulu Karar\u0131&quot;), 5 May\u0131s 2018\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.esin.av.tr\/tr\/2018\/05\/09\/tapu-harcinda-ve-kdv-oraninda-indirim\/\" \/>\n<meta property=\"og:locale\" content=\"tr_TR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Tapu Harc\u0131&#039;nda ve KDV Oran\u0131nda \u0130ndirim\" \/>\n<meta property=\"og:description\" content=\"Yeni Geli\u015fme Tapu harc\u0131 ve belirli vergi oranlar\u0131nda de\u011fi\u015fiklik yapan 2018\/11674 say\u0131l\u0131 Bakanlar Kurulu Karar\u0131 (&quot;Bakanlar Kurulu Karar\u0131&quot;), 5 May\u0131s 2018\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.esin.av.tr\/tr\/2018\/05\/09\/tapu-harcinda-ve-kdv-oraninda-indirim\/\" \/>\n<meta property=\"og:site_name\" content=\"Esin Avukatl\u0131k Ortakl\u0131\u011f\u0131\" \/>\n<meta property=\"article:published_time\" content=\"2018-05-09T12:01:05+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2022-06-09T12:12:47+00:00\" \/>\n<meta name=\"author\" content=\"R\u0131dvan Konrat\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"R\u0131dvan Konrat\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"1 minute\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\/\/www.esin.av.tr\/tr\/2018\/05\/09\/tapu-harcinda-ve-kdv-oraninda-indirim\/#article\",\"isPartOf\":{\"@id\":\"https:\/\/www.esin.av.tr\/tr\/2018\/05\/09\/tapu-harcinda-ve-kdv-oraninda-indirim\/\"},\"author\":{\"name\":\"R\u0131dvan Konrat\",\"@id\":\"https:\/\/www.esin.av.tr\/tr\/#\/schema\/person\/42c8e616aab56b8622fa365ad63282ae\"},\"headline\":\"Tapu Harc\u0131&#8217;nda ve KDV Oran\u0131nda \u0130ndirim\",\"datePublished\":\"2018-05-09T12:01:05+00:00\",\"dateModified\":\"2022-06-09T12:12:47+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\/\/www.esin.av.tr\/tr\/2018\/05\/09\/tapu-harcinda-ve-kdv-oraninda-indirim\/\"},\"wordCount\":233,\"publisher\":{\"@id\":\"https:\/\/www.esin.av.tr\/tr\/#organization\"},\"keywords\":[\"Gayrimenkul Hukuku\"],\"articleSection\":[\"Hukuk B\u00fcltenleri\"],\"inLanguage\":\"tr\"},{\"@type\":\"WebPage\",\"@id\":\"https:\/\/www.esin.av.tr\/tr\/2018\/05\/09\/tapu-harcinda-ve-kdv-oraninda-indirim\/\",\"url\":\"https:\/\/www.esin.av.tr\/tr\/2018\/05\/09\/tapu-harcinda-ve-kdv-oraninda-indirim\/\",\"name\":\"Tapu Harc\u0131'nda ve KDV Oran\u0131nda \u0130ndirim\",\"isPartOf\":{\"@id\":\"https:\/\/www.esin.av.tr\/tr\/#website\"},\"datePublished\":\"2018-05-09T12:01:05+00:00\",\"dateModified\":\"2022-06-09T12:12:47+00:00\",\"description\":\"Yeni Geli\u015fme Tapu harc\u0131 ve belirli vergi oranlar\u0131nda de\u011fi\u015fiklik yapan 2018\/11674 say\u0131l\u0131 Bakanlar Kurulu Karar\u0131 (\\\"Bakanlar Kurulu Karar\u0131\\\"), 5 May\u0131s 2018\",\"breadcrumb\":{\"@id\":\"https:\/\/www.esin.av.tr\/tr\/2018\/05\/09\/tapu-harcinda-ve-kdv-oraninda-indirim\/#breadcrumb\"},\"inLanguage\":\"tr\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/www.esin.av.tr\/tr\/2018\/05\/09\/tapu-harcinda-ve-kdv-oraninda-indirim\/\"]}]},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/www.esin.av.tr\/tr\/2018\/05\/09\/tapu-harcinda-ve-kdv-oraninda-indirim\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\/\/www.esin.av.tr\/tr\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Tapu Harc\u0131&#8217;nda ve KDV Oran\u0131nda \u0130ndirim\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/www.esin.av.tr\/tr\/#website\",\"url\":\"https:\/\/www.esin.av.tr\/tr\/\",\"name\":\"Esin Avukatl\u0131k Ortakl\u0131\u011f\u0131\",\"description\":\"\",\"publisher\":{\"@id\":\"https:\/\/www.esin.av.tr\/tr\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/www.esin.av.tr\/tr\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"tr\"},{\"@type\":\"Organization\",\"@id\":\"https:\/\/www.esin.av.tr\/tr\/#organization\",\"name\":\"Esin Avukatl\u0131k Ortakl\u0131\u011f\u0131\",\"url\":\"https:\/\/www.esin.av.tr\/tr\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"tr\",\"@id\":\"https:\/\/www.esin.av.tr\/tr\/#\/schema\/logo\/image\/\",\"url\":\"https:\/\/www.esin.av.tr\/wp-content\/uploads\/2021\/09\/esin-2.jpg\",\"contentUrl\":\"https:\/\/www.esin.av.tr\/wp-content\/uploads\/2021\/09\/esin-2.jpg\",\"width\":800,\"height\":460,\"caption\":\"Esin Avukatl\u0131k Ortakl\u0131\u011f\u0131\"},\"image\":{\"@id\":\"https:\/\/www.esin.av.tr\/tr\/#\/schema\/logo\/image\/\"}},{\"@type\":\"Person\",\"@id\":\"https:\/\/www.esin.av.tr\/tr\/#\/schema\/person\/42c8e616aab56b8622fa365ad63282ae\",\"name\":\"R\u0131dvan Konrat\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"tr\",\"@id\":\"https:\/\/www.esin.av.tr\/tr\/#\/schema\/person\/image\/\",\"url\":\"https:\/\/secure.gravatar.com\/avatar\/b20c6c583be38ed4e76e32f69fccc676?s=96&d=mm&r=g\",\"contentUrl\":\"https:\/\/secure.gravatar.com\/avatar\/b20c6c583be38ed4e76e32f69fccc676?s=96&d=mm&r=g\",\"caption\":\"R\u0131dvan Konrat\"},\"sameAs\":[\"http:\/\/www.esin.av.tr\"],\"url\":\"https:\/\/www.esin.av.tr\/tr\/author\/rkonrat\/\"}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Tapu Harc\u0131'nda ve KDV Oran\u0131nda \u0130ndirim","description":"Yeni Geli\u015fme Tapu harc\u0131 ve belirli vergi oranlar\u0131nda de\u011fi\u015fiklik yapan 2018\/11674 say\u0131l\u0131 Bakanlar Kurulu Karar\u0131 (\"Bakanlar Kurulu Karar\u0131\"), 5 May\u0131s 2018","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/www.esin.av.tr\/tr\/2018\/05\/09\/tapu-harcinda-ve-kdv-oraninda-indirim\/","og_locale":"tr_TR","og_type":"article","og_title":"Tapu Harc\u0131'nda ve KDV Oran\u0131nda \u0130ndirim","og_description":"Yeni Geli\u015fme Tapu harc\u0131 ve belirli vergi oranlar\u0131nda de\u011fi\u015fiklik yapan 2018\/11674 say\u0131l\u0131 Bakanlar Kurulu Karar\u0131 (\"Bakanlar Kurulu Karar\u0131\"), 5 May\u0131s 2018","og_url":"https:\/\/www.esin.av.tr\/tr\/2018\/05\/09\/tapu-harcinda-ve-kdv-oraninda-indirim\/","og_site_name":"Esin Avukatl\u0131k Ortakl\u0131\u011f\u0131","article_published_time":"2018-05-09T12:01:05+00:00","article_modified_time":"2022-06-09T12:12:47+00:00","author":"R\u0131dvan Konrat","twitter_card":"summary_large_image","twitter_misc":{"Written by":"R\u0131dvan Konrat","Est. reading time":"1 minute"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/www.esin.av.tr\/tr\/2018\/05\/09\/tapu-harcinda-ve-kdv-oraninda-indirim\/#article","isPartOf":{"@id":"https:\/\/www.esin.av.tr\/tr\/2018\/05\/09\/tapu-harcinda-ve-kdv-oraninda-indirim\/"},"author":{"name":"R\u0131dvan Konrat","@id":"https:\/\/www.esin.av.tr\/tr\/#\/schema\/person\/42c8e616aab56b8622fa365ad63282ae"},"headline":"Tapu Harc\u0131&#8217;nda ve KDV Oran\u0131nda \u0130ndirim","datePublished":"2018-05-09T12:01:05+00:00","dateModified":"2022-06-09T12:12:47+00:00","mainEntityOfPage":{"@id":"https:\/\/www.esin.av.tr\/tr\/2018\/05\/09\/tapu-harcinda-ve-kdv-oraninda-indirim\/"},"wordCount":233,"publisher":{"@id":"https:\/\/www.esin.av.tr\/tr\/#organization"},"keywords":["Gayrimenkul Hukuku"],"articleSection":["Hukuk B\u00fcltenleri"],"inLanguage":"tr"},{"@type":"WebPage","@id":"https:\/\/www.esin.av.tr\/tr\/2018\/05\/09\/tapu-harcinda-ve-kdv-oraninda-indirim\/","url":"https:\/\/www.esin.av.tr\/tr\/2018\/05\/09\/tapu-harcinda-ve-kdv-oraninda-indirim\/","name":"Tapu Harc\u0131'nda ve KDV Oran\u0131nda \u0130ndirim","isPartOf":{"@id":"https:\/\/www.esin.av.tr\/tr\/#website"},"datePublished":"2018-05-09T12:01:05+00:00","dateModified":"2022-06-09T12:12:47+00:00","description":"Yeni Geli\u015fme Tapu harc\u0131 ve belirli vergi oranlar\u0131nda de\u011fi\u015fiklik yapan 2018\/11674 say\u0131l\u0131 Bakanlar Kurulu Karar\u0131 (\"Bakanlar Kurulu Karar\u0131\"), 5 May\u0131s 2018","breadcrumb":{"@id":"https:\/\/www.esin.av.tr\/tr\/2018\/05\/09\/tapu-harcinda-ve-kdv-oraninda-indirim\/#breadcrumb"},"inLanguage":"tr","potentialAction":[{"@type":"ReadAction","target":["https:\/\/www.esin.av.tr\/tr\/2018\/05\/09\/tapu-harcinda-ve-kdv-oraninda-indirim\/"]}]},{"@type":"BreadcrumbList","@id":"https:\/\/www.esin.av.tr\/tr\/2018\/05\/09\/tapu-harcinda-ve-kdv-oraninda-indirim\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/www.esin.av.tr\/tr\/"},{"@type":"ListItem","position":2,"name":"Tapu Harc\u0131&#8217;nda ve KDV Oran\u0131nda \u0130ndirim"}]},{"@type":"WebSite","@id":"https:\/\/www.esin.av.tr\/tr\/#website","url":"https:\/\/www.esin.av.tr\/tr\/","name":"Esin Avukatl\u0131k Ortakl\u0131\u011f\u0131","description":"","publisher":{"@id":"https:\/\/www.esin.av.tr\/tr\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/www.esin.av.tr\/tr\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"tr"},{"@type":"Organization","@id":"https:\/\/www.esin.av.tr\/tr\/#organization","name":"Esin Avukatl\u0131k Ortakl\u0131\u011f\u0131","url":"https:\/\/www.esin.av.tr\/tr\/","logo":{"@type":"ImageObject","inLanguage":"tr","@id":"https:\/\/www.esin.av.tr\/tr\/#\/schema\/logo\/image\/","url":"https:\/\/www.esin.av.tr\/wp-content\/uploads\/2021\/09\/esin-2.jpg","contentUrl":"https:\/\/www.esin.av.tr\/wp-content\/uploads\/2021\/09\/esin-2.jpg","width":800,"height":460,"caption":"Esin Avukatl\u0131k Ortakl\u0131\u011f\u0131"},"image":{"@id":"https:\/\/www.esin.av.tr\/tr\/#\/schema\/logo\/image\/"}},{"@type":"Person","@id":"https:\/\/www.esin.av.tr\/tr\/#\/schema\/person\/42c8e616aab56b8622fa365ad63282ae","name":"R\u0131dvan Konrat","image":{"@type":"ImageObject","inLanguage":"tr","@id":"https:\/\/www.esin.av.tr\/tr\/#\/schema\/person\/image\/","url":"https:\/\/secure.gravatar.com\/avatar\/b20c6c583be38ed4e76e32f69fccc676?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/b20c6c583be38ed4e76e32f69fccc676?s=96&d=mm&r=g","caption":"R\u0131dvan Konrat"},"sameAs":["http:\/\/www.esin.av.tr"],"url":"https:\/\/www.esin.av.tr\/tr\/author\/rkonrat\/"}]}},"_links":{"self":[{"href":"https:\/\/www.esin.av.tr\/tr\/wp-json\/wp\/v2\/posts\/14621","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.esin.av.tr\/tr\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.esin.av.tr\/tr\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.esin.av.tr\/tr\/wp-json\/wp\/v2\/users\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/www.esin.av.tr\/tr\/wp-json\/wp\/v2\/comments?post=14621"}],"version-history":[{"count":1,"href":"https:\/\/www.esin.av.tr\/tr\/wp-json\/wp\/v2\/posts\/14621\/revisions"}],"predecessor-version":[{"id":15712,"href":"https:\/\/www.esin.av.tr\/tr\/wp-json\/wp\/v2\/posts\/14621\/revisions\/15712"}],"wp:attachment":[{"href":"https:\/\/www.esin.av.tr\/tr\/wp-json\/wp\/v2\/media?parent=14621"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.esin.av.tr\/tr\/wp-json\/wp\/v2\/categories?post=14621"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.esin.av.tr\/tr\/wp-json\/wp\/v2\/tags?post=14621"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}