2025 y\u0131l\u0131nda \u00fclkemizde t\u00fcm gayrimenkul t\u00fcrlerinde yakla\u015f\u0131k 3 milyon 333 bin gayrimenkul sat\u0131\u015f i\u015flemi yap\u0131ld\u0131. Toplam tapu harc\u0131 geliri ise 168 milyar 146 milyon 103 bin 75 lira ile rekor k\u0131rd\u0131. Konuya ili\u015fkin de\u011ferlendirmelerde bulunan Alt\u0131n Emlak Global Y\u00f6netim Kurulu Ba\u015fkan\u0131 Mustafa Hakan \u00d6zelmac\u0131kl\u0131, “T\u00fcm gayrimenkul t\u00fcrlerinde 2024 y\u0131l\u0131nda \u00fclkemizde 3 milyon 43 bin gayrimenkul sat\u0131\u015f i\u015flemi ger\u00e7ekle\u015fmi\u015fti. Bu y\u0131l ise yakla\u015f\u0131k y\u00fczde 10 art\u0131\u015f ile 3 milyon 333 bin seviyelerine ula\u015ft\u0131. Toplam i\u015flem say\u0131s\u0131 da yine benzer bir art\u0131\u015f oran\u0131 ile 20 milyon 523 bini a\u015farak t\u00fcm zamanlar\u0131n en \u00e7ok i\u015flem yap\u0131lan say\u0131s\u0131na ula\u015ft\u0131. Y\u0131ll\u0131k har\u00e7 gelirlerinde de rekor bir art\u0131\u015f ya\u015fand\u0131. Tapu har\u00e7 geliri ge\u00e7en y\u0131l 96 milyar 133 milyon seviyesinde iken, 2025 y\u0131l\u0131nda yakla\u015f\u0131k y\u00fczde 75 art\u0131\u015f ile 168 milyar 146 milyon seviyesine y\u00fckseldi” dedi.<\/p>\n
“En \u00e7ok i\u015flem Aral\u0131k ay\u0131nda, ilk s\u0131ra \u0130stanbul\u2019da”<\/strong><\/p>\n Aral\u0131k ay\u0131nda toplamda 2 milyon 207 bin \u00fczerinde tapu i\u015flemi yap\u0131ld\u0131\u011f\u0131 belirten \u00d6zelmac\u0131kl\u0131, en \u00e7ok tapu harc\u0131 gelirinin de 28 milyar 970 milyon lira ile yine Aral\u0131k ay\u0131nda tahsil elde edildi\u011fini s\u00f6yledi. \u00d6zelmac\u0131kl\u0131, “\u0130ller baz\u0131nda yap\u0131lan i\u015flem say\u0131lar\u0131na bakt\u0131\u011f\u0131m\u0131zda \u0130stanbul 1 milyon 931 bin tapu i\u015flemi ve 48 milyar 288 milyon lira har\u00e7 geliri ile ilk s\u0131rada yer ald\u0131. Ankara 1 milyon 284 bin i\u015flem ve 17 milyar 561 milyon lira har\u00e7 geliri ile ikinci s\u0131rada, \u0130zmir 880 milyon i\u015flem ve 11 milyar 314 milyon lira gelir ile \u00fc\u00e7\u00fcnc\u00fc s\u0131rada yer ald\u0131. \u0130stanbul\u2019da toplam sat\u0131\u015f adedi 423 bin seviyesine yakla\u015f\u0131rken, en \u00e7ok sat\u0131\u015f yap\u0131lan il\u00e7e 37 bin 351 sat\u0131\u015f ile Esenyurt oldu. Ankara\u2019da toplam sat\u0131\u015f say\u0131s\u0131 yakla\u015f\u0131k 231 olurken, \u0130zmir\u2019de 156 bin seviyelerinde ger\u00e7ekle\u015fti” dedi.<\/p>\n “2026 y\u0131l\u0131nda tapu masraflar\u0131 art\u0131yor”<\/strong><\/p>\n 2025 y\u0131l\u0131 i\u00e7in yeniden de\u011ferleme oran\u0131n\u0131n y\u00fczde 25,49 olarak tespit edildi\u011fini ifade eden \u00d6zelmac\u0131kl\u0131, “2026 y\u0131l\u0131 d\u00f6ner sermaye \u00fccretlerine ili\u015fkin g\u00fcncel tarife cetveli y\u00fcr\u00fcrl\u00fc\u011fe girdi. D\u00f6ner sermaye \u00fccreti hesab\u0131nda esas al\u0131nan ve her y\u0131l yeniden de\u011ferleme oran\u0131nda art\u0131r\u0131lan g\u00f6sterge yeni y\u0131l itibar\u0131 ile 2 bin 227 TL olacak. Bu bedel sat\u0131\u015ftan, ipote\u011fe t\u00fcm Tapu ve Kadastro Genel M\u00fcd\u00fcrl\u00fc\u011f\u00fcnce sunulan hizmeti etkiliyor. \u00d6rne\u011fin \u0130stanbul\u2019da sadece bir sat\u0131\u015f i\u015fleminden al\u0131nan d\u00f6ner sermaye \u00fccreti 5 bin 323 TL’den 6 bin 681 TL\u2019ye y\u00fckselmi\u015f olacak. Yetki alan\u0131 d\u0131\u015f\u0131 tapu i\u015flemlerinde ise yetki verilen tapu m\u00fcd\u00fcrl\u00fc\u011f\u00fcn\u00fcn y\u00f6resel katsay\u0131s\u0131 esas al\u0131narak hesaplanan i\u015flem \u00fccretinin iki kat\u0131, d\u00f6ner sermaye \u00fccreti olarak tahsil ediliyor. Ayr\u0131ca 2026 y\u0131l\u0131na ili\u015fkin bina ve arazi vergi de\u011ferleri olarak, 2025 y\u0131l\u0131nda uygulanan vergi de\u011ferlerinin iki kat fazlas\u0131 esas al\u0131nabilecek. Bu durum nedeniyle de tapu harc\u0131 gelirlerinde rekor art\u0131\u015flar ya\u015fanacak. De\u011ferli konut vergisine ili\u015fkin olarak da 2026 y\u0131l\u0131nda e\u015fik tutar 17 milyon 711 bin TL olarak uygulanacak. Rayi\u00e7lerdeki art\u0131\u015f ile bu kapsamda bir\u00e7ok yeni m\u00fckellef olu\u015facak. Veraset ve intikal vergisi kapsam\u0131nda da f\u00fcru\u011f kapsaml\u0131 miras hisselerinde istisna tutar\u0131 2 milyon 907 bin 136 liraya y\u00fckselmi\u015f oldu. Konutlara ait \u00e7evre temizlik vergisi de su t\u00fcketim miktar\u0131 esas al\u0131nmak suretiyle metrek\u00fcp ba\u015f\u0131na b\u00fcy\u00fck\u015fehir belediyelerinde 4 TL, di\u011fer belediyelerde 3 TL olarak hesaplanacak” dedi.<\/p>\n “Yetki belgelerine y\u0131ll\u0131k har\u00e7 getirildi”<\/strong><\/p>\n Ta\u015f\u0131nmaz ticareti kapsam\u0131ndaki s\u00f6zle\u015fmeli i\u015fletmeler dahil yetki belgelerine getirilen y\u0131ll\u0131k har\u00e7 uygulamas\u0131na da de\u011finen \u00d6zelmac\u0131kl\u0131, “Uygulama 1 Ocak itibar\u0131 ile ba\u015flad\u0131. \u0130\u015fletme ve s\u00f6zle\u015fmeli i\u015fletmeler i\u00e7in B\u00fcy\u00fck\u015fehir Belediyesi s\u0131n\u0131rlar\u0131 i\u00e7in y\u0131ll\u0131k olarak 40 bin TL olarak uygulanacakt\u0131r. \u00d6demeler Ocak ay\u0131nda yap\u0131lacak. Lakin \u00f6rne\u011fin 2026 y\u0131l\u0131 Aral\u0131k ay\u0131nda yetki belgesi alan ki\u015fi hem Aral\u0131k\u2019ta hem de Ocak\u2019ta har\u00e7 \u00f6demek zorunda kalacak. Yetki belgesi ba\u015fvurular\u0131ndan \u00f6nce de makbuzun TTBS \u00fczerinden y\u00fcklenmesi istenecek. D\u00fczenleme mevzuata uygun \u015fekilde faaliyet g\u00f6steren i\u015fletmeler i\u00e7in \u00f6nemli bir mali y\u00fck olu\u015fturacak. T\u00fcrkiye genelinde yetki belgesine sahip yakla\u015f\u0131k 88 bin i\u015fletme bulunuyor. Bu yeni har\u00e7 ile s\u00f6zle\u015fmeli i\u015fletme say\u0131lar\u0131ndan \u00f6zellikle iptallerin olaca\u011f\u0131n\u0131 ve kay\u0131t d\u0131\u015f\u0131l\u0131\u011f\u0131n artabilece\u011fini d\u00fc\u015f\u00fcn\u00fcyorum” dedi.<\/p>\n “Tapuda eksik beyan cezalar\u0131 4 kat artt\u0131”<\/strong><\/p>\n Gayrimenkul sat\u0131\u015flar\u0131nda ger\u00e7ek beyan\u0131n esas al\u0131nmas\u0131 amac\u0131yla yap\u0131lan d\u00fczenleme hakk\u0131nda da bilgi veren \u00d6zelmac\u0131kl\u0131, “Har\u00e7lar Kanunu\u2019nda yap\u0131lan d\u00fczenlemeyle tapu harc\u0131ndaki eksik beyan\u0131n tespit edilmesi h\u00e2linde uygulanacak vergi ziya\u0131 cezas\u0131 da 4 kat artt\u0131. Bu kapsamda gayrimenkul al\u0131m-sat\u0131mlar\u0131nda beyan edilen bedel emlak vergisi de\u011ferinden az olmamak \u00fczere tapu harc\u0131 hesaplanacak, ger\u00e7e\u011fi yans\u0131tmayan beyanlarda aradaki fark i\u00e7in uygulanacak vergi cezas\u0131 mevcut durumda y\u00fczde 25 iken bir kat fazla uygulanacak. Gayrimenkullerin ivaz kar\u015f\u0131l\u0131\u011f\u0131nda veya \u00f6l\u00fcnceye kadar bakma akdine dayanarak veya trampa h\u00fck\u00fcmlerine g\u00f6re devir ve iktisab\u0131nda da h\u00fck\u00fcmdeki oran uygulanacak. Burada bir beyan aff\u0131 d\u00fczenlemesi de bekliyoruz” dedi.<\/p>\n\n <\/p>\n Kaynak :\u00a0http:\/\/www.milliyet.com.tr\/ekonomi\/tapuda-20-6-milyon-islem-ve-168-milyar-tl-harc-geliri-ile-rekor-kirildi-7513805<\/span><\/p>\n","protected":false},"excerpt":{"rendered":" Emlak Uzman\u0131 Mustafa Hakan \u00d6zelmac\u0131kl\u0131, “T\u00fcm gayrimenkul t\u00fcrlerinde 2024 y\u0131l\u0131nda \u00fclkemizde 3 milyon 43 bin gayrimenkul sat\u0131\u015f i\u015flemi ger\u00e7ekle\u015fmi\u015fti. Bu y\u0131l ise yakla\u015f\u0131k y\u00fczde 10 art\u0131\u015f ile 3 milyon 333 bin seviyelerine ula\u015ft\u0131. Toplam i\u015flem say\u0131s\u0131 da yine benzer bir art\u0131\u015f oran\u0131 ile 20 milyon 523 bini a\u015farak t\u00fcm zamanlar\u0131n en \u00e7ok i\u015flem yap\u0131lan say\u0131s\u0131na ula\u015ft\u0131. Y\u0131ll\u0131k har\u00e7 gelirlerinde de rekor bir art\u0131\u015f ya\u015fand\u0131. Tapu har\u00e7 geliri ge\u00e7en y\u0131l 96 milyar 133 milyon seviyesinde iken, 2025 y\u0131l\u0131nda yakla\u015f\u0131k y\u00fczde 75 art\u0131\u015f ile 168 milyar 146 milyon seviyesine y\u00fckseldi” dedi.<\/p>\n","protected":false},"author":1,"featured_media":161563,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[2],"tags":[2373,1084,47,276,273],"class_list":["post-161562","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-ekonomi","tag-harc","tag-islem","tag-milyon","tag-satis","tag-vergi"],"_links":{"self":[{"href":"https:\/\/kamucalisani.net\/index.php\/wp-json\/wp\/v2\/posts\/161562","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/kamucalisani.net\/index.php\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/kamucalisani.net\/index.php\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/kamucalisani.net\/index.php\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/kamucalisani.net\/index.php\/wp-json\/wp\/v2\/comments?post=161562"}],"version-history":[{"count":1,"href":"https:\/\/kamucalisani.net\/index.php\/wp-json\/wp\/v2\/posts\/161562\/revisions"}],"predecessor-version":[{"id":161564,"href":"https:\/\/kamucalisani.net\/index.php\/wp-json\/wp\/v2\/posts\/161562\/revisions\/161564"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/kamucalisani.net\/index.php\/wp-json\/wp\/v2\/media\/161563"}],"wp:attachment":[{"href":"https:\/\/kamucalisani.net\/index.php\/wp-json\/wp\/v2\/media?parent=161562"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/kamucalisani.net\/index.php\/wp-json\/wp\/v2\/categories?post=161562"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/kamucalisani.net\/index.php\/wp-json\/wp\/v2\/tags?post=161562"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}