{"id":2874,"date":"2026-11-07T13:11:50","date_gmt":"2026-11-07T10:11:50","guid":{"rendered":"https:\/\/ahmetgokhanmutlu.av.tr\/index.php\/kira-stopaji-hesaplama\/"},"modified":"2026-11-07T13:11:53","modified_gmt":"2026-11-07T10:11:53","slug":"kira-stopaji-hesaplama","status":"publish","type":"page","link":"https:\/\/ahmetgokhanmutlu.av.tr\/index.php\/kira-stopaji-hesaplama\/","title":{"rendered":"Kira Stopaj\u0131 Hesaplama"},"content":{"rendered":"\n<div role=\"note\" style=\"background:#f6f1e4;border-left:4px solid #a8925f;color:#3d3420;padding:16px 20px;margin:0 0 28px;font-size:16px;line-height:1.55\">Bu sayfa bir hesaplama arac\u0131d\u0131r ve tahmini sonu\u00e7 verir. Vergisel sonu\u00e7lar kiraya verenin ve kirac\u0131n\u0131n durumuna g\u00f6re de\u011fi\u015febilir; kesin de\u011ferlendirme i\u00e7in mali m\u00fc\u015favirinize veya avukat\u0131n\u0131za dan\u0131\u015f\u0131n\u0131z.<\/div>\n\n\n\n<p class=\"wp-block-paragraph\">Kira stopaj\u0131 hesaplama, i\u015fyeri kiralar\u0131nda s\u00f6zle\u015fmeye yaz\u0131lacak br\u00fct bedeli ve kiraya verenin eline ge\u00e7ecek net tutar\u0131 do\u011fru belirlemek i\u00e7in gereklidir. A\u015fa\u011f\u0131daki ara\u00e7 Gelir Vergisi Kanunu 94\/5-a uyar\u0131nca y\u00fczde 20 stopaj\u0131, \u015firketten kiralamada y\u00fczde 20 KDV&#8217;yi ve y\u0131ll\u0131k toplamlar\u0131 birlikte hesaplar. Br\u00fctten nete, netten br\u00fcte ve KDV dahil tutardan geriye do\u011fru hesaplama yapabilirsiniz.<\/p>\n\n\n\n<div class=\"agh\" id=\"agh\"><\/div>\n<script type=\"text\/plain\" 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s=document.getElementById('agh-b64').textContent.replace(\/\\s+\/g,'');var u=Uint8Array.from(atob(s),function(c){return c.charCodeAt(0)});var t=new TextDecoder().decode(u);function run(){(0,eval)(t)}if(window.AGH){run();return}fetch('\/wp-content\/uploads\/2026\/11\/agh-core-4af1cef18c.txt').then(function(r){if(!r.ok)throw 0;return r.text()}).then(function(c){(0,eval)(c);run()}).catch(function(){var m=document.getElementById('agh');if(m)m.insertAdjacentHTML('beforeend','<p style=\\'padding:20px\\'>Hesaplama arac\u0131 y\u00fcklenemedi. L\u00fctfen sayfay\u0131 yenileyin.<\/p>')})})();<\/script>\n\n\n\n<h2 class=\"wp-block-heading\">Kira stopaj\u0131 nedir?<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Kira stopaj\u0131, kirac\u0131n\u0131n kiraya verene \u00f6dedi\u011fi kira bedeli \u00fczerinden gelir vergisini keserek vergi dairesine yat\u0131rmas\u0131d\u0131r. Gelir Vergisi Kanunu 94. maddesinin 5\/a bendi, tevkifat sorumlusu olan kirac\u0131lara ger\u00e7ek ki\u015filerden kiralad\u0131klar\u0131 ta\u015f\u0131nmazlar i\u00e7in y\u00fczde 20 oran\u0131nda kesinti yapma y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fc getirir. Kesilen tutar kiraya verenin y\u0131ll\u0131k gelir vergisinden mahsup edilir. Kira stopaj\u0131 hesaplama bu nedenle hem kirac\u0131n\u0131n muhasebe kayd\u0131 hem de kiraya verenin beyan\u0131 a\u00e7\u0131s\u0131ndan \u00f6nemlidir.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Kimler stopaj keser?<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Stopaj kesme y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fc kirac\u0131n\u0131n niteli\u011fine ba\u011fl\u0131d\u0131r. Ticari, zirai veya mesleki kazanc\u0131 bilan\u00e7o ya da i\u015fletme hesab\u0131 esas\u0131na g\u00f6re tespit edilen ki\u015filer, \u015firketler, dernek ve vak\u0131f iktisadi i\u015fletmeleri, kamu idareleri ve avukat, mali m\u00fc\u015favir, doktor gibi serbest meslek erbab\u0131 tevkifat sorumlusudur. Bu ki\u015filer ger\u00e7ek ki\u015fiden i\u015fyeri kiralad\u0131\u011f\u0131nda br\u00fct kira \u00fczerinden y\u00fczde 20 stopaj keser ve muhtasar beyanname ile \u00f6der.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Kirac\u0131 herhangi bir i\u015fletmesi bulunmayan ger\u00e7ek ki\u015fiyse stopaj yap\u0131lmaz. Bu durumda kiraya veren kira gelirini mart ay\u0131nda y\u0131ll\u0131k beyanname ile kendisi bildirir. Konut kiralar\u0131nda kirac\u0131 \u00e7o\u011funlukla ger\u00e7ek ki\u015fi oldu\u011fundan stopaj s\u00f6z konusu olmaz; ancak bir \u015firket \u00e7al\u0131\u015fan\u0131na lojman olarak konut kiralarsa stopaj kesmekle y\u00fck\u00fcml\u00fcd\u00fcr.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Br\u00fct kira ve net kira fark\u0131<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Br\u00fct kira, stopaj kesilmeden \u00f6nceki s\u00f6zle\u015fme bedelidir. Net kira ise stopaj kesildikten sonra kiraya verenin hesab\u0131na ge\u00e7en tutard\u0131r. Y\u00fczde 20 stopajda form\u00fcl \u015f\u00f6yledir:<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table><thead><tr><th>Hesaplama<\/th><th>Form\u00fcl<\/th><th>\u00d6rnek<\/th><\/tr><\/thead><tbody><tr><td>Br\u00fctten nete<\/td><td>Net = Br\u00fct \u00d7 0,80<\/td><td>10.000 TL br\u00fct, 8.000 TL net<\/td><\/tr><tr><td>Netten br\u00fcte<\/td><td>Br\u00fct = Net \/ 0,80<\/td><td>8.000 TL net, 10.000 TL br\u00fct<\/td><\/tr><tr><td>Stopaj tutar\u0131<\/td><td>Stopaj = Br\u00fct \u00d7 0,20<\/td><td>10.000 TL br\u00fctte 2.000 TL<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">Taraflar \u00e7o\u011fu zaman kiraya verenin eline ge\u00e7ecek net tutar \u00fczerinden anla\u015f\u0131r. Bu durumda s\u00f6zle\u015fmeye yaz\u0131lacak br\u00fct bedel netin 0,80&#8217;e b\u00f6l\u00fcnmesiyle bulunur. \u00d6rne\u011fin kiraya verenin ayl\u0131k 15.000 TL almak istedi\u011fi bir i\u015fyerinde br\u00fct kira 18.750 TL, ayl\u0131k stopaj 3.750 TL olur.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">\u015eirketten kiralamada KDV<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Kiraya veren bir \u015firket veya KDV m\u00fckellefi i\u015fletmeyse kira geliri ticari kazan\u00e7 say\u0131l\u0131r. Bu durumda gelir vergisi stopaj\u0131 yap\u0131lmaz, kiraya veren fatura d\u00fczenler ve y\u00fczde 20 KDV hesaplar. Ger\u00e7ek ki\u015filerin ticari faaliyet d\u0131\u015f\u0131nda elde etti\u011fi i\u015fyeri kira geliri ise KDV&#8217;ye tabi tutulmaz. Ara\u00e7taki &#8220;KDV dahil toplam&#8221; se\u00e7ene\u011fi, fatura toplam\u0131ndan KDV hari\u00e7 kira bedelini bulmak i\u00e7in kullan\u0131l\u0131r.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Konut ve i\u015fyeri kiralar\u0131nda beyan<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u0130\u015fyeri kira geliri elde eden ger\u00e7ek ki\u015fi, stopaja tabi tutulmu\u015f olsa bile gelirin toplam\u0131 kanunda belirlenen beyan s\u0131n\u0131r\u0131n\u0131 a\u015farsa y\u0131ll\u0131k beyanname verir ve kesilen stopaj\u0131 hesaplanan vergiden d\u00fc\u015fer. Konut kira gelirinde her y\u0131l yeniden belirlenen bir istisna tutar\u0131 uygulan\u0131r; bu tutar\u0131n alt\u0131ndaki konut kira geliri i\u00e7in beyanname verilmez. \u0130stisna tutar\u0131 ve beyan s\u0131n\u0131rlar\u0131 her y\u0131l de\u011fi\u015fti\u011finden beyan d\u00f6neminde g\u00fcncel tutarlar\u0131n kontrol edilmesi gerekir.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Kira s\u00f6zle\u015fmesinde dikkat edilecekler<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Kira s\u00f6zle\u015fmesinde bedelin br\u00fct m\u00fc net mi oldu\u011fu a\u00e7\u0131k\u00e7a yaz\u0131lmal\u0131d\u0131r. S\u00f6zle\u015fmede yaln\u0131zca bir rakam yaz\u0131l\u0131 olup niteli\u011fi belirtilmemi\u015fse taraflar aras\u0131nda stopaj\u0131n kimin \u00fczerinde kalaca\u011f\u0131 konusunda uyu\u015fmazl\u0131k \u00e7\u0131kabilir. Kira art\u0131\u015flar\u0131nda da art\u0131\u015f oran\u0131n\u0131n br\u00fct bedele uygulanmas\u0131 gerekir. Kira bedelinin tespiti, tahliye ve kira alaca\u011f\u0131n\u0131n tahsili gibi konularda hukuki destek almak, ileride \u00e7\u0131kabilecek uyu\u015fmazl\u0131klar\u0131 \u00f6nlemeye yard\u0131mc\u0131 olur.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">S\u0131k sorulan sorular<\/h2>\n\n\n\n<h3 class=\"wp-block-heading\">Kira stopaj\u0131 oran\u0131 y\u00fczde ka\u00e7t\u0131r?<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">\u0130\u015fyeri kiralar\u0131nda gelir vergisi stopaj\u0131 oran\u0131 y\u00fczde 20&#8217;dir (GVK 94\/5-a). Stopaj br\u00fct kira bedeli \u00fczerinden hesaplan\u0131r.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Netten br\u00fcte kira nas\u0131l hesaplan\u0131r?<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Net kira 0,80&#8217;e b\u00f6l\u00fcn\u00fcr. \u00d6rne\u011fin kiraya verenin eline 8.000 TL ge\u00e7mesi i\u00e7in br\u00fct kira 10.000 TL olmal\u0131d\u0131r; aradaki 2.000 TL stopaj olarak vergi dairesine \u00f6denir.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Konut kiras\u0131nda stopaj kesilir mi?<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Kirac\u0131 i\u015fletmesi olmayan bir ger\u00e7ek ki\u015fiyse stopaj kesilmez. Kirac\u0131 \u015firket veya i\u015fletmeyse konut kiras\u0131nda da y\u00fczde 20 stopaj uygulan\u0131r.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">\u015eirketten kiralanan i\u015fyerinde stopaj var m\u0131?<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Kiraya veren \u015firketse gelir vergisi stopaj\u0131 yap\u0131lmaz. \u015eirket fatura d\u00fczenler ve kira bedeli \u00fczerine y\u00fczde 20 KDV ekler.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Stopaj\u0131 kim \u00f6der?<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Stopaj\u0131 kirac\u0131 keser ve muhtasar beyanname ile vergi dairesine \u00f6der. Vergi y\u00fck\u00fc kiraya verene aittir; kesilen tutar kiraya verenin y\u0131ll\u0131k gelir vergisinden mahsup edilir.<\/p>\n\n\n\n<script type=\"application\/ld+json\">{\"@context\": \"https:\/\/schema.org\", \"@type\": \"FAQPage\", \"mainEntity\": [{\"@type\": \"Question\", \"name\": \"Kira stopaj\u0131 oran\u0131 y\u00fczde ka\u00e7t\u0131r?\", \"acceptedAnswer\": {\"@type\": \"Answer\", \"text\": \"\u0130\u015fyeri kiralar\u0131nda gelir vergisi stopaj\u0131 oran\u0131 y\u00fczde 20'dir (GVK 94\/5-a). Stopaj br\u00fct kira bedeli \u00fczerinden hesaplan\u0131r.\"}}, {\"@type\": \"Question\", \"name\": \"Netten br\u00fcte kira nas\u0131l hesaplan\u0131r?\", \"acceptedAnswer\": {\"@type\": \"Answer\", \"text\": \"Net kira 0,80'e b\u00f6l\u00fcn\u00fcr. \u00d6rne\u011fin kiraya verenin eline 8.000 TL ge\u00e7mesi i\u00e7in br\u00fct kira 10.000 TL olmal\u0131d\u0131r; aradaki 2.000 TL stopaj olarak vergi dairesine \u00f6denir.\"}}, {\"@type\": \"Question\", \"name\": \"Konut kiras\u0131nda stopaj kesilir mi?\", \"acceptedAnswer\": {\"@type\": \"Answer\", \"text\": \"Kirac\u0131 i\u015fletmesi olmayan bir ger\u00e7ek ki\u015fiyse stopaj kesilmez. Kirac\u0131 \u015firket veya i\u015fletmeyse konut kiras\u0131nda da y\u00fczde 20 stopaj uygulan\u0131r.\"}}, {\"@type\": \"Question\", \"name\": \"\u015eirketten kiralanan i\u015fyerinde stopaj var m\u0131?\", \"acceptedAnswer\": {\"@type\": \"Answer\", \"text\": \"Kiraya veren \u015firketse gelir vergisi stopaj\u0131 yap\u0131lmaz. \u015eirket fatura d\u00fczenler ve kira bedeli \u00fczerine y\u00fczde 20 KDV ekler.\"}}, {\"@type\": \"Question\", \"name\": \"Stopaj\u0131 kim \u00f6der?\", \"acceptedAnswer\": {\"@type\": \"Answer\", \"text\": \"Stopaj\u0131 kirac\u0131 keser ve muhtasar beyanname ile vergi dairesine \u00f6der. Vergi y\u00fck\u00fc kiraya verene aittir; kesilen tutar kiraya verenin y\u0131ll\u0131k gelir vergisinden mahsup edilir.\"}}]}<\/script>\n\n\n\n<p class=\"wp-block-paragraph\"><em>Bu i\u00e7erik genel bilgilendirme ama\u00e7l\u0131d\u0131r, somut durum i\u00e7in hukuki dan\u0131\u015fmanl\u0131k al\u0131nmal\u0131d\u0131r.<\/em><\/p>\n\n","protected":false},"excerpt":{"rendered":"<p>Bu sayfa bir hesaplama arac\u0131d\u0131r ve tahmini sonu\u00e7 verir. Vergisel sonu\u00e7lar kiraya verenin ve kirac\u0131n\u0131n durumuna g\u00f6re de\u011fi\u015febilir; kesin de\u011ferlendirme i\u00e7in mali m\u00fc\u015favirinize veya avukat\u0131n\u0131za dan\u0131\u015f\u0131n\u0131z. Kira stopaj\u0131 hesaplama, i\u015fyeri kiralar\u0131nda s\u00f6zle\u015fmeye yaz\u0131lacak br\u00fct bedeli ve kiraya verenin eline ge\u00e7ecek net tutar\u0131 do\u011fru belirlemek i\u00e7in gereklidir. A\u015fa\u011f\u0131daki ara\u00e7 Gelir Vergisi Kanunu 94\/5-a uyar\u0131nca y\u00fczde 20 [&hellip;]<\/p>\n","protected":false},"author":3,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"footnotes":""},"class_list":["post-2874","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/ahmetgokhanmutlu.av.tr\/index.php\/wp-json\/wp\/v2\/pages\/2874","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/ahmetgokhanmutlu.av.tr\/index.php\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/ahmetgokhanmutlu.av.tr\/index.php\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/ahmetgokhanmutlu.av.tr\/index.php\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/ahmetgokhanmutlu.av.tr\/index.php\/wp-json\/wp\/v2\/comments?post=2874"}],"version-history":[{"count":1,"href":"https:\/\/ahmetgokhanmutlu.av.tr\/index.php\/wp-json\/wp\/v2\/pages\/2874\/revisions"}],"predecessor-version":[{"id":2875,"href":"https:\/\/ahmetgokhanmutlu.av.tr\/index.php\/wp-json\/wp\/v2\/pages\/2874\/revisions\/2875"}],"wp:attachment":[{"href":"https:\/\/ahmetgokhanmutlu.av.tr\/index.php\/wp-json\/wp\/v2\/media?parent=2874"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}