{"id":47,"date":"2026-10-06T17:35:34","date_gmt":"2026-10-06T14:35:34","guid":{"rendered":"https:\/\/rastcpa.com\/guncel-oranlar\/"},"modified":"2026-10-06T17:55:53","modified_gmt":"2026-10-06T14:55:53","slug":"guncel-oranlar","status":"publish","type":"page","link":"https:\/\/rastcpa.com\/en\/guncel-oranlar\/","title":{"rendered":"Current Rates and Amounts"},"content":{"rendered":"
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Home<\/a>\/<\/b>Practical Information\/<\/b>Current Rates and Amounts<\/div>\n

Current Rates and Amounts<\/h1>\n
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Muhasebe ve bordro s\u00fcre\u00e7lerinde s\u0131k ba\u015fvurulan 2026 y\u0131l\u0131 rakamlar\u0131n\u0131 burada bulabilirsiniz.<\/p>\n<\/div>\n

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Asgari \u00dccret ve K\u0131dem Tazminat\u0131<\/h3>\n
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Br\u00fct Asgari \u00dccret<\/dt>\n
33.030,00 TL<\/dd>\n<\/div>\n
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Net Asgari \u00dccret<\/dt>\n
28.075,50 TL<\/dd>\n<\/div>\n
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K\u0131dem Tazminat\u0131 Tavan\u0131 (Tem.\u2013Ara.)<\/dt>\n
73.729,87 TL<\/dd>\n<\/div>\n<\/dl>\n<\/div>\n
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SGK Prime Esas Kazan\u00e7 S\u0131n\u0131rlar\u0131<\/h3>\n
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Alt S\u0131n\u0131r (Taban)<\/dt>\n
33.030,00 TL<\/dd>\n<\/div>\n
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\u00dcst S\u0131n\u0131r (Tavan)<\/dt>\n
297.270,00 TL<\/dd>\n<\/div>\n<\/dl>\n<\/div>\n
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Yemek Bedeli ve Damga Vergisi<\/h3>\n
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Yemek Bedeli \u0130stisnas\u0131 (Gelir Vergisi)<\/dt>\n
300,00 TL<\/dd>\n<\/div>\n
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Yemek Bedeli \u0130stisnas\u0131 (SGK)<\/dt>\n
158,00 TL<\/dd>\n<\/div>\n
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\u00dccretlerde Damga Vergisi Oran\u0131<\/dt>\n
\u2030 7,59<\/dd>\n<\/div>\n<\/dl>\n<\/div>\n
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Sakatl\u0131k \u0130ndirimi (Ayl\u0131k)<\/h3>\n
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I. Derece<\/dt>\n
12.000 TL<\/dd>\n<\/div>\n
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II. Derece<\/dt>\n
7.000 TL<\/dd>\n<\/div>\n
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III. Derece<\/dt>\n
3.000 TL<\/dd>\n<\/div>\n<\/dl>\n<\/div>\n
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Aile ve \u00c7ocuk Yard\u0131m\u0131 \u0130stisnas\u0131 (SGK)<\/h3>\n
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Aile Yard\u0131m\u0131<\/dt>\n
3.303,00 TL<\/dd>\n<\/div>\n
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\u00c7ocuk Yard\u0131m\u0131<\/dt>\n
660,60 TL<\/dd>\n<\/div>\n<\/dl>\n<\/div>\n
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Engelli \u00c7al\u0131\u015ft\u0131rma Oran\u0131 (\u00d6zel Sekt\u00f6r)<\/h3>\n
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Engelli<\/dt>\n
%3<\/dd>\n<\/div>\n
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Eski H\u00fck\u00fcml\u00fc \/ Ter\u00f6r Ma\u011fduru<\/dt>\n
Zorunluluk yok<\/dd>\n<\/div>\n<\/dl>\n<\/div>\n
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Gelir Vergisi Dilimleri: \u00dccret Gelirleri<\/h3>\n
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0 \u2013 190.000 TL<\/dt>\n
%15<\/dd>\n<\/div>\n
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190.000 \u2013 400.000 TL<\/dt>\n
%20<\/dd>\n<\/div>\n
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400.000 \u2013 1.500.000 TL<\/dt>\n
%27<\/dd>\n<\/div>\n
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1.500.000 \u2013 5.300.000 TL<\/dt>\n
%35<\/dd>\n<\/div>\n
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5.300.000 TL \u00fczeri<\/dt>\n
%40<\/dd>\n<\/div>\n<\/dl>\n<\/div>\n
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Gelir Vergisi Dilimleri: \u00dccret D\u0131\u015f\u0131 Gelirler<\/h3>\n
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0 \u2013 190.000 TL<\/dt>\n
%15<\/dd>\n<\/div>\n
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190.000 \u2013 400.000 TL<\/dt>\n
%20<\/dd>\n<\/div>\n
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400.000 \u2013 1.000.000 TL<\/dt>\n
%27<\/dd>\n<\/div>\n
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1.000.000 \u2013 5.300.000 TL<\/dt>\n
%35<\/dd>\n<\/div>\n
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5.300.000 TL \u00fczeri<\/dt>\n
%40<\/dd>\n<\/div>\n<\/dl>\n<\/div>\n
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SGK Prim Oranlar\u0131 (4\/A)<\/h3>\n
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Malull\u00fck, Ya\u015fl\u0131l\u0131k ve \u00d6l\u00fcm Sigortas\u0131<\/dt>\n
%22<\/dd>\n<\/div>\n
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Genel Sa\u011fl\u0131k Sigortas\u0131<\/dt>\n
%12,5<\/dd>\n<\/div>\n
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\u0130\u015fsizlik Sigortas\u0131<\/dt>\n
%3<\/dd>\n<\/div>\n<\/dl>\n<\/div>\n
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Y\u0131ll\u0131k \u00dccretli \u0130zin S\u00fcreleri<\/h3>\n
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1\u20135 y\u0131l (5 y\u0131l dahil)<\/dt>\n
14 g\u00fcn<\/dd>\n<\/div>\n
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5\u201315 y\u0131l aras\u0131<\/dt>\n
20 g\u00fcn<\/dd>\n<\/div>\n
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15 y\u0131l ve \u00fczeri<\/dt>\n
26 g\u00fcn<\/dd>\n<\/div>\n
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18 ya\u015f alt\u0131 \/ 50 ya\u015f \u00fczeri<\/dt>\n
En az 20 g\u00fcn<\/dd>\n<\/div>\n<\/dl>\n<\/div>\n
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\u0130hbar S\u00fcreleri<\/h3>\n
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6 aydan az<\/dt>\n
2 hafta<\/dd>\n<\/div>\n
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6 ay \u2013 1,5 y\u0131l<\/dt>\n
4 hafta<\/dd>\n<\/div>\n
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1,5 \u2013 3 y\u0131l<\/dt>\n
6 hafta<\/dd>\n<\/div>\n
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3 y\u0131ldan fazla<\/dt>\n
8 hafta<\/dd>\n<\/div>\n<\/dl>\n<\/div>\n
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KDV ve Kurumlar Vergisi Oranlar\u0131<\/h3>\n
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KDV Genel Oran<\/dt>\n
%20<\/dd>\n<\/div>\n
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KDV \u0130ndirimli Oran<\/dt>\n
%10<\/dd>\n<\/div>\n
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KDV D\u00fc\u015f\u00fck Oran<\/dt>\n
%1<\/dd>\n<\/div>\n
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Kurumlar Vergisi Genel Oran<\/dt>\n
%25<\/dd>\n<\/div>\n
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Kurumlar Vergisi Finans Sekt\u00f6r\u00fc<\/dt>\n
%30<\/dd>\n<\/div>\n<\/dl>\n<\/div>\n<\/div>\n

Tutarlar, 2026 y\u0131l\u0131 i\u00e7in y\u00fcr\u00fcrl\u00fckte olan resmi tebli\u011f ve genelgelere g\u00f6re haz\u0131rlanm\u0131\u015ft\u0131r; mevzuat de\u011fi\u015fikliklerinde g\u00fcncellenecektir. Belirli bir i\u015flem i\u00e7in karar almadan \u00f6nce g\u00fcncel durumu bizimle teyit etmenizi \u00f6neririz.<\/p>\n<\/div>\n<\/section>","protected":false},"excerpt":{"rendered":"

Ana Sayfa\/Pratik Bilgiler\/G\u00fcncel Oranlar ve Tutarlar G\u00fcncel Oranlar ve Tutarlar Muhasebe ve bordro s\u00fcre\u00e7lerinde s\u0131k ba\u015fvurulan 2026 y\u0131l\u0131 rakamlar\u0131n\u0131 burada bulabilirsiniz. Asgari \u00dccret ve K\u0131dem Tazminat\u0131 Br\u00fct Asgari \u00dccret 33.030,00 TL Net Asgari \u00dccret 28.075,50 TL K\u0131dem Tazminat\u0131 Tavan\u0131 (Tem.\u2013Ara.) 73.729,87 TL SGK Prime Esas Kazan\u00e7 S\u0131n\u0131rlar\u0131 Alt S\u0131n\u0131r (Taban) 33.030,00 TL \u00dcst S\u0131n\u0131r (Tavan) […]<\/p>\n","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"footnotes":""},"class_list":["post-47","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/rastcpa.com\/en\/wp-json\/wp\/v2\/pages\/47","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/rastcpa.com\/en\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/rastcpa.com\/en\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/rastcpa.com\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/rastcpa.com\/en\/wp-json\/wp\/v2\/comments?post=47"}],"version-history":[{"count":1,"href":"https:\/\/rastcpa.com\/en\/wp-json\/wp\/v2\/pages\/47\/revisions"}],"predecessor-version":[{"id":62,"href":"https:\/\/rastcpa.com\/en\/wp-json\/wp\/v2\/pages\/47\/revisions\/62"}],"wp:attachment":[{"href":"https:\/\/rastcpa.com\/en\/wp-json\/wp\/v2\/media?parent=47"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}