{"id":21339,"date":"2026-08-30T08:04:11","date_gmt":"2026-08-30T07:04:11","guid":{"rendered":"https:\/\/yatirim.uk\/tr\/?page_id=21339"},"modified":"2026-08-30T09:00:00","modified_gmt":"2026-08-30T08:00:00","slug":"kira-geliri-vergisi-hesaplayici","status":"publish","type":"page","link":"https:\/\/yatirim.uk\/tr\/kira-geliri-vergisi-hesaplayici\/","title":{"rendered":"Kira Geliri Vergisi Hesaplay\u0131c\u0131"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"21339\" class=\"elementor elementor-21339 elementor-bc-flex-widget\" data-elementor-post-type=\"page\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-9d17a17 elementor-section-full_width cw-boot elementor-section-height-default elementor-section-height-default\" data-id=\"9d17a17\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-no\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-c47bd12\" data-id=\"c47bd12\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-f7eaec3 elementor-widget elementor-widget-html\" data-id=\"f7eaec3\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<!-- capital.works kira geliri -->\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-e2b8196 elementor-section-full_width cw-hero elementor-section-height-default elementor-section-height-default\" data-id=\"e2b8196\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-no\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-a272289\" data-id=\"a272289\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-f417e59 cw-eyebrow elementor-widget elementor-widget-heading\" data-id=\"f417e59\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-heading-title elementor-size-default\">Hizmetlerimiz<\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-97b7ccd cw-title elementor-widget elementor-widget-heading\" data-id=\"97b7ccd\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h1 class=\"elementor-heading-title elementor-size-default\">Kira geliri vergisi hesaplay\u0131c\u0131<\/h1>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4c1ec7e cw-lead elementor-widget elementor-widget-text-editor\" data-id=\"4c1ec7e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>\u0130ngiltere\u2019deki bir konutu \u015fahs\u0131n\u0131z ad\u0131na m\u0131, yoksa SPV limited \u015firket \u00fczerinden mi tutmak daha avantajl\u0131? Kira gelirinizi, giderlerinizi ve mortgage faizinizi girin; iki senaryonun vergisini ve cebinize kalan tutar\u0131 yan yana g\u00f6r\u00fcn.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4e3bf3e cw-jump elementor-widget elementor-widget-text-editor\" data-id=\"4e3bf3e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><a href=\"#oranlar\">Oran tablosu<\/a> <a href=\"#senaryolar\">Yap\u0131 se\u00e7enekleri<\/a> <a href=\"#surec\">Beyan takvimi<\/a> <a href=\"#sss\">S\u0131k sorulan sorular<\/a><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-141283e cw-note elementor-widget elementor-widget-text-editor\" data-id=\"141283e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Not: Hesaplama \u0130ngiltere, Galler ve Kuzey \u0130rlanda oranlar\u0131na g\u00f6re yap\u0131l\u0131r. \u0130sko\u00e7ya\u2019da farkl\u0131 gelir vergisi dilimleri ge\u00e7erlidir. Bu sayfa genel bilgilendirme ama\u00e7l\u0131d\u0131r ve vergi dan\u0131\u015fmanl\u0131\u011f\u0131 yerine ge\u00e7mez.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-84886a7 elementor-section-full_width cw-calc elementor-section-height-default elementor-section-height-default\" data-id=\"84886a7\" data-element_type=\"section\" data-e-type=\"section\" id=\"hesaplayici\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-no\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-78da79b\" data-id=\"78da79b\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-68e5ee8 cw-eyebrow elementor-widget elementor-widget-heading\" data-id=\"68e5ee8\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-heading-title elementor-size-default\">Hesaplay\u0131c\u0131<\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-65b0626 cw-h2 elementor-widget elementor-widget-heading\" data-id=\"65b0626\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">\u015eahsi m\u00fclkiyet mi, SPV mi?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a310feb cw-sub elementor-widget elementor-widget-text-editor\" data-id=\"a310feb\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Rakamlar\u0131 de\u011fi\u015ftirdik\u00e7e sonu\u00e7 an\u0131nda g\u00fcncellenir. Vergi y\u0131l\u0131 sekmesinden 2027\/28\u2019i se\u00e7erek yeni kira geliri oranlar\u0131n\u0131n etkisini de g\u00f6rebilirsiniz.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-143c08b cw-kv-widget elementor-widget elementor-widget-html\" data-id=\"143c08b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"cw-kv\">\n  <form class=\"cw-kv-form\" id=\"kvForm\" autocomplete=\"off\">\n    <div class=\"cw-kv-presets\" id=\"kvPresets\">\n      <span>Haz\u0131r senaryolar<\/span>\n      <button type=\"button\" data-p=\"24000,0,9000,0\">Tek daire, \u0130ngiltere\u2019de ba\u015fka gelir yok<\/button>\n      <button type=\"button\" data-p=\"30000,0,12000,60000\">Y\u00fcksek dilimde maa\u015fl\u0131 yat\u0131r\u0131mc\u0131<\/button>\n      <button type=\"button\" data-p=\"300000,0,90000,0\">\u00c7ok \u00fcniteli portf\u00f6y<\/button>\n    <\/div>\n    <div class=\"cw-kv-grid\">\n      <div class=\"cw-f\">\n        <label class=\"cw-f-lbl\" for=\"kvRent\">Y\u0131ll\u0131k br\u00fct kira geliri<\/label>\n        <div class=\"cw-price\"><span class=\"cw-cur\">\u00a3<\/span><input type=\"text\" id=\"kvRent\" inputmode=\"numeric\" value=\"24.000\"><\/div>\n      <\/div>\n      <div class=\"cw-f\">\n        <label class=\"cw-f-lbl\" for=\"kvExp\">Y\u0131ll\u0131k i\u015fletme giderleri<\/label>\n        <div class=\"cw-price\"><span class=\"cw-cur\">\u00a3<\/span><input type=\"text\" id=\"kvExp\" inputmode=\"numeric\" value=\"0\"><\/div>\n        <p class=\"cw-hint\">Varsa aidat, ground rent, sigorta, y\u00f6netim \u00fccreti, bak\u0131m ve onar\u0131m. Mortgage faizini ve muhasebe \u00fccretini buraya yazmay\u0131n; ikisi de her iki tarafta ayr\u0131 sat\u0131r olarak hesaplan\u0131yor. Ba\u015fka gideriniz yoksa s\u0131f\u0131r b\u0131rak\u0131n.<\/p>\n      <\/div>\n      <div class=\"cw-f\">\n        <label class=\"cw-f-lbl\" for=\"kvInt\">Y\u0131ll\u0131k mortgage faizi<\/label>\n        <div class=\"cw-price\"><span class=\"cw-cur\">\u00a3<\/span><input type=\"text\" id=\"kvInt\" inputmode=\"numeric\" value=\"9.000\"><\/div>\n        <p class=\"cw-hint\">Yaln\u0131zca faiz k\u0131sm\u0131. Anapara \u00f6demesi gider say\u0131lmaz.<\/p>\n      <\/div>\n      <div class=\"cw-f\">\n        <label class=\"cw-f-lbl\" for=\"kvOther\">\u0130ngiltere\u2019deki di\u011fer y\u0131ll\u0131k geliriniz<\/label>\n        <div class=\"cw-price\"><span class=\"cw-cur\">\u00a3<\/span><input type=\"text\" id=\"kvOther\" inputmode=\"numeric\" value=\"0\"><\/div>\n        <p class=\"cw-hint\">Maa\u015f, serbest meslek veya emeklilik geliri. Yaln\u0131zca \u0130ngiltere\u2019de vergilendirilen gelirler.<\/p>\n      <\/div>\n      <div class=\"cw-f\">\n        <span class=\"cw-f-lbl\">Vergi y\u0131l\u0131<\/span>\n        <div class=\"cw-seg\">\n          <label><input type=\"radio\" name=\"kvYil\" value=\"2026\" checked><span>2026\/27<\/span><\/label>\n          <label><input type=\"radio\" name=\"kvYil\" value=\"2027\"><span>2027\/28 \u00b7 yeni oranlar<\/span><\/label>\n        <\/div>\n      <\/div>\n      <div class=\"cw-f\">\n        <span class=\"cw-f-lbl\">Vergi ikametg\u00e2h\u0131<\/span>\n        <div class=\"cw-seg\">\n          <label><input type=\"radio\" name=\"kvIkamet\" value=\"yerlesik\" checked><span>\u0130ngiltere\u2019de yerle\u015fik<\/span><\/label>\n          <label><input type=\"radio\" name=\"kvIkamet\" value=\"degil\"><span>Yerle\u015fik de\u011fil<\/span><\/label>\n        <\/div>\n      <\/div>\n      <div class=\"cw-f\">\n        <span class=\"cw-f-lbl\">SPV k\u00e2r\u0131<\/span>\n        <div class=\"cw-seg\">\n          <label><input type=\"radio\" name=\"kvDagit\" value=\"birak\" checked><span>\u015eirkette b\u0131rak<\/span><\/label>\n          <label><input type=\"radio\" name=\"kvDagit\" value=\"dagit\"><span>Temett\u00fc olarak da\u011f\u0131t<\/span><\/label>\n        <\/div>\n      <\/div>\n      <div class=\"cw-f cw-f-wide\">\n        <label class=\"cw-check\" id=\"kvPaWrap\"><input type=\"checkbox\" id=\"kvPa\" checked><span>Ki\u015fisel muafiyet (personal allowance) hakk\u0131m var<\/span><\/label>\n        <p class=\"cw-hint\">Britanya ve EEA vatanda\u015flar\u0131 her ko\u015fulda hak sahibidir. T\u00fcrk vatanda\u015flar\u0131 i\u00e7in \u015fart, ayn\u0131 zamanda T\u00fcrkiye\u2019de mukim olmakt\u0131r. T\u00fcrk vatanda\u015f\u0131 olup Birle\u015fik Arap Emirlikleri, Katar, Suudi Arabistan gibi anla\u015fma kapsam\u0131 d\u0131\u015f\u0131ndaki bir \u00fclkede ya\u015f\u0131yorsan\u0131z bu hakk\u0131n\u0131z yoktur. Hak, beyannameye eklenen SA109 formuyla talep edilir.<\/p>\n      <\/div>\n    <\/div>\n  <\/form>\n\n  <div class=\"cw-kv-verdict\" id=\"kvVerdict\"><\/div>\n\n  <div class=\"cw-kv-cols\">\n    <div class=\"cw-kv-col cw-kv-me\">\n      <h3>\u015eahsi m\u00fclkiyet<\/h3>\n      <table class=\"cw-kv-tbl\"><tbody id=\"kvMeRows\"><\/tbody><\/table>\n      <div class=\"cw-kv-foot\"><span>Cebinize kalan<\/span><strong id=\"kvMeNet\">\u00a30<\/strong><\/div>\n      <p class=\"cw-kv-rate\" id=\"kvMeRate\"><\/p>\n    <\/div>\n    <div class=\"cw-kv-col cw-kv-spv\">\n      <h3>SPV limited \u015firket<\/h3>\n      <table class=\"cw-kv-tbl\"><tbody id=\"kvSpvRows\"><\/tbody><\/table>\n      <div class=\"cw-kv-foot\"><span id=\"kvSpvFootLbl\">\u015eirkette kalan<\/span><strong id=\"kvSpvNet\">\u00a30<\/strong><\/div>\n      <p class=\"cw-kv-rate\" id=\"kvSpvRate\"><\/p>\n    <\/div>\n  <\/div>\n\n  <div class=\"cw-kv-notes\" id=\"kvNotes\"><\/div>\n<\/div>\n<script>\n(function () {\n  var f = document.getElementById('kvForm');\n  if (!f || f.dataset.ready) { return; }\n  f.dataset.ready = '1';\n\n  var YIL = {\n    '2026': { etiket: '2026\/27', prop: [0.20, 0.40, 0.45], indirim: 0.20 },\n    '2027': { etiket: '2027\/28', prop: [0.22, 0.42, 0.47], indirim: 0.22 }\n  };\n  var ANA = [0.20, 0.40, 0.45];\n  var TEMETTU = [0.1075, 0.3575, 0.3935];\n  var TEMETTU_MUAFIYET = 500;\n  var MUAFIYET = 12570;\n  var TAPER = 100000;\n  var SINIRLAR = [37700, 125140, Infinity];\n  var MUHASEBE = 360;\n\n  var alan = {\n    rent: document.getElementById('kvRent'),\n    exp: document.getElementById('kvExp'),\n    int: document.getElementById('kvInt'),\n    other: document.getElementById('kvOther')\n  };\n  var paBox = document.getElementById('kvPa');\n  var paWrap = document.getElementById('kvPaWrap');\n\n  function para(n) {\n    var v = Math.round(Math.abs(n)).toLocaleString('tr-TR');\n    return (n < -0.5 ? '\u2212\u00a3' : '\u00a3') + v;\n  }\n  function oran(n) { return '%' + (Math.round(n * 1000) \/ 10).toString().replace('.', ','); }\n  function rakam(s) { return parseInt((s || '').replace(\/[^0-9]\/g, ''), 10) || 0; }\n  function secili(ad) { return f.querySelector('input[name=\"' + ad + '\"]:checked').value; }\n\n  function dilimVergisi(bas, son, oranlar) {\n    var alt = 0, t = 0;\n    for (var i = 0; i < SINIRLAR.length; i++) {\n      var ust = SINIRLAR[i];\n      var a = Math.max(bas, alt), b = Math.min(son, ust);\n      if (b > a) { t += (b - a) * oranlar[i]; }\n      alt = ust;\n      if (son <= ust) { break; }\n    }\n    return t;\n  }\n\n  function kisiselMuafiyet(toplam, hakVar) {\n    if (!hakVar) { return 0; }\n    if (toplam <= TAPER) { return MUAFIYET; }\n    return Math.max(0, MUAFIYET - (toplam - TAPER) \/ 2);\n  }\n\n  function kurumlarVergisi(kar) {\n    if (kar <= 0) { return 0; }\n    if (kar <= 50000) { return kar * 0.19; }\n    if (kar >= 250000) { return kar * 0.25; }\n    return kar * 0.25 - (250000 - kar) * 0.015;\n  }\n\n  function satir(hedef, etiket, deger, sinif) {\n    var tr = document.createElement('tr');\n    if (sinif) { tr.className = sinif; }\n    tr.innerHTML = '<td>' + etiket + '<\/td><td>' + (typeof deger === 'string' ? deger : para(deger)) + '<\/td>';\n    hedef.appendChild(tr);\n  }\n\n  function hesapla() {\n    var rent = rakam(alan.rent.value);\n    var exp = rakam(alan.exp.value);\n    var faiz = rakam(alan.int.value);\n    var diger = rakam(alan.other.value);\n    var Y = YIL[secili('kvYil')];\n    var yerlesik = secili('kvIkamet') === 'yerlesik';\n    var dagit = secili('kvDagit') === 'dagit';\n    var paHak = paBox.checked;\n    paWrap.classList.toggle('cw-on', paHak);\n\n    \/\/ --- sahsi mulkiyet ---\n    var kar = Math.max(0, rent - exp - MUHASEBE);\n    var toplamGelir = diger + kar;\n    var pa = kisiselMuafiyet(toplamGelir, paHak);\n    var paDiger = Math.min(pa, diger);\n    var digerVergilenebilir = diger - paDiger;\n    var paKalan = pa - paDiger;\n    var karVergilenebilir = Math.max(0, kar - paKalan);\n    var karVergisi = dilimVergisi(digerVergilenebilir, digerVergilenebilir + karVergilenebilir, Y.prop);\n    var indirimTabani = Math.min(faiz, kar, Math.max(0, toplamGelir - pa));\n    var indirim = Math.min(indirimTabani * Y.indirim, karVergisi);\n    var netVergi = Math.max(0, karVergisi - indirim);\n    var meNet = rent - exp - MUHASEBE - faiz - netVergi;\n\n    \/\/ --- SPV ---\n    var coKar = rent - exp - faiz - MUHASEBE;\n    var ct = kurumlarVergisi(Math.max(0, coKar));\n    var ctSonrasi = coKar - ct;\n    var temettuVergisi = 0;\n    if (dagit && ctSonrasi > 0 && yerlesik) {\n      var toplam2 = diger + ctSonrasi;\n      var pa2 = kisiselMuafiyet(toplam2, paHak);\n      var paDiger2 = Math.min(pa2, diger);\n      var digerVergilenebilir2 = diger - paDiger2;\n      var paKalan2 = pa2 - paDiger2;\n      var temettuNet = Math.max(0, ctSonrasi - paKalan2);\n      var muaf = Math.min(temettuNet, TEMETTU_MUAFIYET);\n      var vergilenebilirTemettu = temettuNet - muaf;\n      var bas = digerVergilenebilir2 + muaf;\n      temettuVergisi = dilimVergisi(bas, bas + vergilenebilirTemettu, TEMETTU);\n    }\n    var spvNet = dagit ? ctSonrasi - temettuVergisi : ctSonrasi;\n\n    \/\/ --- sahsi tablo ---\n    var me = document.getElementById('kvMeRows');\n    me.innerHTML = '';\n    satir(me, 'Br\u00fct kira geliri', rent);\n    satir(me, '\u0130\u015fletme giderleri', -exp);\n    satir(me, 'Muhasebe \u00fccreti (\u00a3300 + KDV)', -MUHASEBE);\n    satir(me, 'Vergiye esas kira k\u00e2r\u0131', kar, 'cw-kv-ara');\n    satir(me, 'Kira gelirine d\u00fc\u015fen gelir vergisi', -karVergisi);\n    satir(me, 'Faiz indirimi (' + oran(Y.indirim) + ')', indirim);\n    satir(me, '\u00d6denecek gelir vergisi', -netVergi, 'cw-kv-ara');\n    satir(me, 'Mortgage faizi \u00f6demesi', -faiz);\n    document.getElementById('kvMeNet').textContent = para(meNet);\n    var meTaban = rent - exp - faiz;\n    document.getElementById('kvMeRate').textContent = meTaban > 0\n      ? 'Faiz sonras\u0131 k\u00e2r \u00fczerinden efektif y\u00fck ' + oran((netVergi + MUHASEBE) \/ meTaban) + ' (muhasebe \u00fccreti dahil)'\n      : '';\n\n    \/\/ --- spv tablo ---\n    var spv = document.getElementById('kvSpvRows');\n    spv.innerHTML = '';\n    satir(spv, 'Br\u00fct kira geliri', rent);\n    satir(spv, '\u0130\u015fletme giderleri', -exp);\n    satir(spv, 'Mortgage faizi (tam gider)', -faiz);\n    satir(spv, 'Muhasebe \u00fccreti (\u00a3300 + KDV)', -MUHASEBE);\n    satir(spv, 'Kurumlar vergisi matrah\u0131', coKar, 'cw-kv-ara');\n    satir(spv, 'Kurumlar vergisi', -ct);\n    if (dagit) {\n      satir(spv, 'Vergi sonras\u0131 \u015firket k\u00e2r\u0131', ctSonrasi, 'cw-kv-ara');\n      satir(spv, 'Temett\u00fc vergisi', -temettuVergisi);\n    }\n    document.getElementById('kvSpvFootLbl').textContent = dagit ? 'Cebinize kalan' : '\u015eirkette kalan';\n    document.getElementById('kvSpvNet').textContent = para(spvNet);\n    var spvTaban = rent - exp - faiz;\n    document.getElementById('kvSpvRate').textContent = spvTaban > 0\n      ? 'Faiz sonras\u0131 k\u00e2r \u00fczerinden efektif y\u00fck ' + oran((ct + temettuVergisi + MUHASEBE) \/ spvTaban) + ' (muhasebe \u00fccreti dahil)'\n      : '';\n\n    \/\/ --- hukum ---\n    var fark = spvNet - meNet;\n    var v = document.getElementById('kvVerdict');\n    if (rent === 0) {\n      v.className = 'cw-kv-verdict';\n      v.innerHTML = '<span>Ba\u015flamak i\u00e7in y\u0131ll\u0131k br\u00fct kira gelirinizi girin.<\/span>';\n    } else if (Math.abs(fark) < 100) {\n      v.className = 'cw-kv-verdict cw-kv-esit';\n      v.innerHTML = '<strong>\u0130ki senaryo neredeyse e\u015fit.<\/strong><span>Y\u0131ll\u0131k fark ' + para(Math.abs(fark)) +\n        '. Bu durumda karar\u0131 vergi de\u011fil, mortgage ko\u015fullar\u0131 ve devir maliyeti belirler.<\/span>';\n    } else if (fark > 0) {\n      v.className = 'cw-kv-verdict cw-kv-spv-kazandi';\n      v.innerHTML = '<strong>SPV y\u0131lda ' + para(fark) + ' daha fazla b\u0131rak\u0131yor.<\/strong><span>' +\n        (dagit ? 'K\u00e2r temett\u00fc olarak da\u011f\u0131t\u0131ld\u0131ktan sonra.' : 'K\u00e2r \u015firkette kalmak kayd\u0131yla. Paray\u0131 \u015fahs\u0131n\u0131za aktard\u0131\u011f\u0131n\u0131zda ek vergi do\u011far.') + '<\/span>';\n    } else {\n      v.className = 'cw-kv-verdict cw-kv-sahsi-kazandi';\n      v.innerHTML = '<strong>\u015eahsi m\u00fclkiyet y\u0131lda ' + para(-fark) + ' daha fazla b\u0131rak\u0131yor.<\/strong><span>' +\n        'SPV\u2019nin sabit giderleri bu gelir d\u00fczeyinde vergi avantaj\u0131n\u0131 a\u015f\u0131yor.<\/span>';\n    }\n\n    \/\/ --- notlar ---\n    var n = [];\n    if (netVergi < 1 && kar > 0) {\n      var sebep = [];\n      if (pa > 0) { sebep.push('k\u00e2r\u0131n ' + para(Math.min(pa, kar)) + ' kadar\u0131n\u0131 ki\u015fisel muafiyet kar\u015f\u0131l\u0131yor'); }\n      if (indirim > 0) { sebep.push('kalan k\u0131sma d\u00fc\u015fen ' + para(karVergisi) + ' vergiyi de mortgage faizi indirimi tam olarak siliyor'); }\n      n.push('<strong>\u015eahsi tarafta vergi \u00e7\u0131km\u0131yor.<\/strong> Bu bir hesaplama hatas\u0131 de\u011fil: ' + sebep.join(' ve ') +\n        '. \u0130ngiltere\u2019de ba\u015fka bir geliriniz oldu\u011funda, faiz azald\u0131\u011f\u0131nda veya kira y\u00fckseldi\u011finde vergi do\u011fmaya ba\u015flar. ' +\n        'Ki\u015fisel muafiyet ki\u015fi ba\u015f\u0131na bir kez uyguland\u0131\u011f\u0131 i\u00e7in portf\u00f6y b\u00fcy\u00fcd\u00fck\u00e7e bu avantaj h\u0131zla erir.');\n    }\n    if (faiz > 0) {\n      n.push('\u015eahsi m\u00fclkiyette mortgage faizi gider yaz\u0131lamaz; yaln\u0131zca ' + oran(Y.indirim) +\n        ' oran\u0131nda vergi indirimi sa\u011flar. SPV\u2019de faizin tamam\u0131 gider olarak d\u00fc\u015f\u00fcl\u00fcr. Aradaki fark\u0131n ana kayna\u011f\u0131 budur.');\n    }\n    if (secili('kvYil') === '2027') {\n      n.push('6 Nisan 2027\u2019den itibaren kira gelirine ayr\u0131 ve iki puan y\u00fcksek oranlar uygulan\u0131r: %22, %42 ve %47. Kurumlar vergisinde b\u00f6yle bir art\u0131\u015f yok, bu da SPV lehine fark\u0131 b\u00fcy\u00fct\u00fcr.');\n    } else {\n      n.push('6 Nisan 2027\u2019den itibaren kira geliri oranlar\u0131 %22, %42 ve %47\u2019ye \u00e7\u0131k\u0131yor. Yukar\u0131daki sekmeden 2027\/28\u2019i se\u00e7erek etkisini g\u00f6rebilirsiniz.');\n    }\n    if (!dagit) {\n      n.push('K\u00e2r \u015firkette kal\u0131yor. Bu tutar\u0131 \u015fahs\u0131n\u0131za aktarmak istedi\u011finizde temett\u00fc veya maa\u015f yoluyla ikinci bir vergi katman\u0131 do\u011far.');\n    }\n    if (dagit && !yerlesik) {\n      n.push('Yerle\u015fik olmayan hissedarlarda \u0130ngiltere temett\u00fc vergisi genellikle do\u011fmaz. Bu, \u201cdisregarded income\u201d kural\u0131na dayan\u0131r ve ki\u015fisel muafiyet hesab\u0131n\u0131z\u0131 etkileyebilir. Kendi \u00fclkenizde vergi do\u011fmas\u0131 olas\u0131d\u0131r.');\n    }\n    if (!paHak) {\n      n.push('<strong>Ki\u015fisel muafiyet uygulanm\u0131yor.<\/strong> Kira k\u00e2r\u0131 ilk sterlinden itibaren vergileniyor. \u015eahsi m\u00fclkiyetin en b\u00fcy\u00fck avantaj\u0131 bu muafiyet oldu\u011fu i\u00e7in, hak sahibi de\u011filseniz SPV \u00e7o\u011fu senaryoda \u00f6ne ge\u00e7er.');\n    } else if (!yerlesik) {\n      n.push('Ki\u015fisel muafiyet hakk\u0131 i\u015faretli. Yerle\u015fik olmayanlarda bu hak otomatik de\u011fildir: Britanya veya EEA vatanda\u015f\u0131 olman\u0131z, ya da hem vatanda\u015f\u0131 hem mukimi oldu\u011funuz \u00fclkenin \u0130ngiltere ile anla\u015fmas\u0131nda bu hakk\u0131n tan\u0131nm\u0131\u015f olmas\u0131 gerekir. T\u00fcrkiye bu listededir, Birle\u015fik Arap Emirlikleri ve K\u00f6rfez \u00fclkeleri de\u011fildir. Kendi durumunuza uymuyorsa kutunun i\u015faretini kald\u0131r\u0131n.');\n    }\n    if (!yerlesik) {\n      n.push('Yerle\u015fik olmayan ev sahipleri Non-resident Landlord Scheme kapsam\u0131ndad\u0131r. NRL1 onay\u0131 al\u0131nmazsa kirac\u0131 veya y\u00f6netim \u015firketi kiray\u0131 br\u00fct \u00f6deyemez ve kaynakta %20 kesinti yapar.');\n    }\n    if (rent > 50000) {\n      n.push('\u015eahsi m\u00fclkiyette y\u0131ll\u0131k br\u00fct geliri \u00a350.000\u2019i a\u015fanlar 6 Nisan 2026\u2019dan itibaren Making Tax Digital kapsam\u0131nda \u00fc\u00e7 ayda bir dijital beyan vermek zorunda.');\n    }\n    if (rent - exp - MUHASEBE < 0 && rent > 0) {\n      n.push('Bu senaryoda kira zarar\u0131 do\u011fuyor. Zarar geri al\u0131namaz ama ileriki y\u0131llar\u0131n kira k\u00e2r\u0131ndan mahsup edilir.');\n    }\n    if (coKar <= 0 && rent > 0) {\n      n.push('SPV taraf\u0131nda vergiye esas k\u00e2r olu\u015fmuyor. \u015eirket zarar\u0131 da ileriki y\u0131llara devreder.');\n    }\n    n.push('Hesaplama \u0130ngiltere, Galler ve Kuzey \u0130rlanda oranlar\u0131na g\u00f6redir. \u0130sko\u00e7ya\u2019da farkl\u0131 gelir vergisi dilimleri uygulan\u0131r. Sermaye kazanc\u0131, ATED ve veraset vergisi bu araca dahil de\u011fildir.');\n    document.getElementById('kvNotes').innerHTML = n.map(function (x) { return '<p>' + x + '<\/p>'; }).join('');\n  }\n\n  function bicimle(el) {\n    var d = (el.value || '').replace(\/[^0-9]\/g, '');\n    if (d.length > 9) { d = d.slice(0, 9); }\n    el.value = d ? parseInt(d, 10).toLocaleString('tr-TR') : '';\n  }\n\n  Object.keys(alan).forEach(function (k) {\n    alan[k].addEventListener('input', function () { bicimle(alan[k]); hesapla(); });\n    alan[k].addEventListener('blur', function () { if (!alan[k].value) { alan[k].value = '0'; hesapla(); } });\n  });\n  f.addEventListener('change', function () {\n    Array.prototype.forEach.call(f.querySelectorAll('.cw-seg label'), function (l) {\n      l.classList.toggle('cw-on', l.querySelector('input').checked);\n    });\n    hesapla();\n  });\n  f.addEventListener('submit', function (e) { e.preventDefault(); });\n  Array.prototype.forEach.call(f.querySelectorAll('.cw-seg label'), function (l) {\n    l.classList.toggle('cw-on', l.querySelector('input').checked);\n  });\n  Array.prototype.forEach.call(f.querySelectorAll('#kvPresets button'), function (b) {\n    b.addEventListener('click', function () {\n      var v = b.dataset.p.split(',');\n      ['rent', 'exp', 'int', 'other'].forEach(function (k, i) {\n        alan[k].value = parseInt(v[i], 10).toLocaleString('tr-TR');\n      });\n      hesapla();\n    });\n  });\n  hesapla();\n})();\n<\/script>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-290b88d elementor-section-full_width cw-rates elementor-section-height-default elementor-section-height-default\" data-id=\"290b88d\" data-element_type=\"section\" data-e-type=\"section\" id=\"oranlar\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-no\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-d258338\" data-id=\"d258338\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-fdd0d8f cw-eyebrow elementor-widget elementor-widget-heading\" data-id=\"fdd0d8f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-heading-title elementor-size-default\">Oranlar<\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ef373d5 cw-h2 elementor-widget elementor-widget-heading\" data-id=\"ef373d5\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Kira geliri, kurumlar vergisi ve temett\u00fc tarifeleri<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b963c17 cw-sub elementor-widget elementor-widget-text-editor\" data-id=\"b963c17\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Kira geliri di\u011fer gelirlerinizin \u00fczerine binerek vergilenir. 6 Nisan 2027\u2019den itibaren kira gelirine, maa\u015f gelirinden ayr\u0131 ve iki puan daha y\u00fcksek oranlar uygulanacak.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b19ec59 cw-tables elementor-widget elementor-widget-html\" data-id=\"b19ec59\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"cw-tbl-wrap\">\n  <table class=\"cw-tbl\">\n    <caption>Kira gelirine uygulanan gelir vergisi oranlar\u0131<\/caption>\n    <thead>\n      <tr><th scope=\"col\">Vergilendirilebilir gelir dilimi<\/th><th scope=\"col\">2026\/27<\/th><th scope=\"col\">2027\/28 ve sonras\u0131<\/th><\/tr>\n    <\/thead>\n    <tbody>\n      <tr><th scope=\"row\">\u0130lk \u00a312.570 (ki\u015fisel muafiyet)<\/th><td>%0<\/td><td>%0<\/td><\/tr>\n      <tr><th scope=\"row\">\u00a312.571 \u2013 \u00a350.270<\/th><td>%20<\/td><td>%22<\/td><\/tr>\n      <tr><th scope=\"row\">\u00a350.271 \u2013 \u00a3125.140<\/th><td>%40<\/td><td>%42<\/td><\/tr>\n      <tr><th scope=\"row\">\u00a3125.140 \u00fczeri<\/th><td>%45<\/td><td>%47<\/td><\/tr>\n      <tr><th scope=\"row\">Mortgage faizi vergi indirimi<\/th><td>%20<\/td><td>%22<\/td><\/tr>\n    <\/tbody>\n  <\/table>\n<\/div>\n<div class=\"cw-tbl-wrap\">\n  <table class=\"cw-tbl cw-tbl-sm\">\n    <caption>SPV limited \u015firket: kurumlar vergisi ve temett\u00fc<\/caption>\n    <thead><tr><th scope=\"col\">Kalem<\/th><th scope=\"col\">Oran<\/th><\/tr><\/thead>\n    <tbody>\n      <tr><th scope=\"row\">Kurumlar vergisi, k\u00e2r \u00a350.000\u2019e kadar<\/th><td>%19<\/td><\/tr>\n      <tr><th scope=\"row\">Kurumlar vergisi, \u00a350.000 \u2013 \u00a3250.000 aras\u0131<\/th><td>Marjinal indirim, efektif %26,5<\/td><\/tr>\n      <tr><th scope=\"row\">Kurumlar vergisi, \u00a3250.000 \u00fczeri<\/th><td>%25<\/td><\/tr>\n      <tr><th scope=\"row\">Temett\u00fc muafiyeti<\/th><td>Y\u0131lda \u00a3500<\/td><\/tr>\n      <tr><th scope=\"row\">Temett\u00fc vergisi, temel dilim<\/th><td>%10,75<\/td><\/tr>\n      <tr><th scope=\"row\">Temett\u00fc vergisi, y\u00fcksek dilim<\/th><td>%35,75<\/td><\/tr>\n      <tr><th scope=\"row\">Temett\u00fc vergisi, ek dilim<\/th><td>%39,35<\/td><\/tr>\n    <\/tbody>\n  <\/table>\n<\/div>\n<div class=\"cw-tbl-wrap\">\n  <table class=\"cw-tbl cw-tbl-sm\">\n    <caption>Y\u0131ll\u0131k sabit maliyetler<\/caption>\n    <thead><tr><th scope=\"col\">Kalem<\/th><th scope=\"col\">Tutar<\/th><\/tr><\/thead>\n    <tbody>\n      <tr><th scope=\"row\">\u015eahsi m\u00fclkiyet: Self Assessment beyan\u0131<\/th><td>\u00a3300 + KDV = \u00a3360 \/ y\u0131l<\/td><\/tr>\n      <tr><th scope=\"row\">SPV: muhasebe ve y\u0131ll\u0131k hesap beyan\u0131<\/th><td>\u00a3300 + KDV = \u00a3360 \/ y\u0131l<\/td><\/tr>\n      <tr><th scope=\"row\">Confirmation statement (Companies House)<\/th><td>\u00a334 \/ y\u0131l<\/td><\/tr>\n      <tr><th scope=\"row\">\u015eirket kurulu\u015fu (tek seferlik)<\/th><td>\u00a350<\/td><\/tr>\n    <\/tbody>\n  <\/table>\n<\/div>\n<p class=\"cw-tbl-note\">Hesaplay\u0131c\u0131, muhasebe \u00fccretini her iki senaryoda da \u00a3360 olarak dikkate al\u0131r ve vergiye esas k\u00e2rdan d\u00fc\u015fer. Companies House har\u00e7lar\u0131 tutarlar\u0131 k\u00fc\u00e7\u00fck oldu\u011fu i\u00e7in tabloya bilgi ama\u00e7l\u0131 eklenmi\u015ftir. SPV mortgage faiz oranlar\u0131 genellikle \u015fahsi buy-to-let kredilerinden 0,5 ile 1 puan daha y\u00fcksektir; bu fark\u0131 faiz alan\u0131na yans\u0131tmay\u0131 unutmay\u0131n.<\/p>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-5a31dbb elementor-section-full_width cw-svc elementor-section-height-default elementor-section-height-default\" data-id=\"5a31dbb\" data-element_type=\"section\" data-e-type=\"section\" id=\"senaryolar\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-no\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-a3ea3bf\" data-id=\"a3ea3bf\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-6cd8e5c cw-eyebrow elementor-widget elementor-widget-heading\" data-id=\"6cd8e5c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-heading-title elementor-size-default\">Yap\u0131 se\u00e7enekleri<\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b837c3b cw-h2 elementor-widget elementor-widget-heading\" data-id=\"b837c3b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Karar\u0131 belirleyen alt\u0131 ba\u015fl\u0131k<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-98702db cw-sub elementor-widget elementor-widget-text-editor\" data-id=\"98702db\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Vergi tek ba\u015f\u0131na belirleyici de\u011fildir. Mortgage ko\u015fullar\u0131, k\u00e2r\u0131 ne zaman \u00e7ekece\u011finiz ve devir maliyeti de ayn\u0131 masada de\u011ferlendirilmelidir.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-69381d9 elementor-section-full_width elementor-section-height-default elementor-section-height-default\" data-id=\"69381d9\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-no\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-62d4be4 cw-svc-list\" data-id=\"62d4be4\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-6ef3be1 elementor-position-inline-start elementor-tablet-position-inline-start elementor-mobile-position-inline-start cw-svc-card cw-i-key elementor-view-default elementor-widget elementor-widget-icon-box\" data-id=\"6ef3be1\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-box.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-box-wrapper\">\n\n\t\t\t\t\t\t<div class=\"elementor-icon-box-icon\">\n\t\t\t\t<span  class=\"elementor-icon\">\n\t\t\t\t<i aria-hidden=\"true\" class=\"eicon-circle\"><\/i>\t\t\t\t<\/span>\n\t\t\t<\/div>\n\t\t\t\n\t\t\t\t\t\t<div class=\"elementor-icon-box-content\">\n\n\t\t\t\t\t\t\t\t\t<h3 class=\"elementor-icon-box-title\">\n\t\t\t\t\t\t<span  >\n\t\t\t\t\t\t\t\u015eahsi m\u00fclkiyet ve Section 24\t\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/h3>\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<p class=\"elementor-icon-box-description\">\n\t\t\t\t\t\t2020\u2019den bu yana mortgage faizi kira gelirinden gider olarak d\u00fc\u015f\u00fclemiyor. Bunun yerine faizin %20\u2019si kadar bir vergi indirimi veriliyor. Y\u00fcksek dilimdeki bir ev sahibi i\u00e7in bu, faizin ger\u00e7ek maliyetini ciddi bi\u00e7imde art\u0131r\u0131r: k\u00e2\u011f\u0131t \u00fczerinde k\u00e2r g\u00f6r\u00fcn\u00fcrken nakit ak\u0131\u015f\u0131 negatife d\u00fc\u015febilir.\t\t\t\t\t<\/p>\n\t\t\t\t\n\t\t\t<\/div>\n\t\t\t\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-65220b4 elementor-position-inline-start elementor-tablet-position-inline-start elementor-mobile-position-inline-start cw-svc-card cw-i-shield elementor-view-default elementor-widget elementor-widget-icon-box\" data-id=\"65220b4\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-box.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-box-wrapper\">\n\n\t\t\t\t\t\t<div class=\"elementor-icon-box-icon\">\n\t\t\t\t<span  class=\"elementor-icon\">\n\t\t\t\t<i aria-hidden=\"true\" class=\"eicon-circle\"><\/i>\t\t\t\t<\/span>\n\t\t\t<\/div>\n\t\t\t\n\t\t\t\t\t\t<div class=\"elementor-icon-box-content\">\n\n\t\t\t\t\t\t\t\t\t<h3 class=\"elementor-icon-box-title\">\n\t\t\t\t\t\t<span  >\n\t\t\t\t\t\t\tSPV limited \u015firket\t\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/h3>\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<p class=\"elementor-icon-box-description\">\n\t\t\t\t\t\tKiralama ama\u00e7l\u0131 kurulan \u015firkette mortgage faizinin tamam\u0131 gider yaz\u0131l\u0131r ve kalan k\u00e2r %19 ile %25 aras\u0131nda kurumlar vergisine tabidir. K\u00e2r \u015firkette b\u0131rak\u0131ld\u0131\u011f\u0131 s\u00fcrece ikinci bir vergi katman\u0131 do\u011fmaz, bu da portf\u00f6y b\u00fcy\u00fctmek isteyen yat\u0131r\u0131mc\u0131 i\u00e7in nakit avantaj\u0131 sa\u011flar.\t\t\t\t\t<\/p>\n\t\t\t\t\n\t\t\t<\/div>\n\t\t\t\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-257c41d elementor-position-inline-start elementor-tablet-position-inline-start elementor-mobile-position-inline-start cw-svc-card cw-i-case elementor-view-default elementor-widget elementor-widget-icon-box\" data-id=\"257c41d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-box.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-box-wrapper\">\n\n\t\t\t\t\t\t<div class=\"elementor-icon-box-icon\">\n\t\t\t\t<span  class=\"elementor-icon\">\n\t\t\t\t<i aria-hidden=\"true\" class=\"eicon-circle\"><\/i>\t\t\t\t<\/span>\n\t\t\t<\/div>\n\t\t\t\n\t\t\t\t\t\t<div class=\"elementor-icon-box-content\">\n\n\t\t\t\t\t\t\t\t\t<h3 class=\"elementor-icon-box-title\">\n\t\t\t\t\t\t<span  >\n\t\t\t\t\t\t\tK\u00e2r\u0131 da\u011f\u0131tman\u0131n maliyeti\t\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/h3>\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<p class=\"elementor-icon-box-description\">\n\t\t\t\t\t\t\u015eirket k\u00e2r\u0131n\u0131 \u015fahs\u0131n\u0131za aktard\u0131\u011f\u0131n\u0131zda \u00f6nce kurumlar vergisi, sonra temett\u00fc vergisi devreye girer. \u0130lk \u00a3500 muaft\u0131r; \u00fczeri temel dilimde %10,75, y\u00fcksek dilimde %35,75, ek dilimde %39,35 oran\u0131nda vergilenir. B\u00fct\u00fcn k\u00e2r\u0131 her y\u0131l da\u011f\u0131tacaksan\u0131z SPV\u2019nin avantaj\u0131 b\u00fcy\u00fck \u00f6l\u00e7\u00fcde erir.\t\t\t\t\t<\/p>\n\t\t\t\t\n\t\t\t<\/div>\n\t\t\t\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-da308cc elementor-position-inline-start elementor-tablet-position-inline-start elementor-mobile-position-inline-start cw-svc-card cw-i-globe elementor-view-default elementor-widget elementor-widget-icon-box\" data-id=\"da308cc\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-box.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-box-wrapper\">\n\n\t\t\t\t\t\t<div class=\"elementor-icon-box-icon\">\n\t\t\t\t<span  class=\"elementor-icon\">\n\t\t\t\t<i aria-hidden=\"true\" class=\"eicon-circle\"><\/i>\t\t\t\t<\/span>\n\t\t\t<\/div>\n\t\t\t\n\t\t\t\t\t\t<div class=\"elementor-icon-box-content\">\n\n\t\t\t\t\t\t\t\t\t<h3 class=\"elementor-icon-box-title\">\n\t\t\t\t\t\t<span  >\n\t\t\t\t\t\t\tYerle\u015fik olmayan ev sahibi\t\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/h3>\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<p class=\"elementor-icon-box-description\">\n\t\t\t\t\t\tNon-resident Landlord Scheme kapsam\u0131ndas\u0131n\u0131z. NRL1 formuyla HMRC onay\u0131 almazsan\u0131z kirac\u0131n\u0131z veya y\u00f6netim \u015firketiniz kira \u00f6demesinden %20 stopaj yapmak zorundad\u0131r. Onay al\u0131nd\u0131\u011f\u0131nda kira br\u00fct tahsil edilir ve vergi y\u0131ll\u0131k beyanla \u00f6denir. Ki\u015fisel muafiyet hakk\u0131 otomatik de\u011fildir: T\u00fcrk vatanda\u015flar\u0131 bu hakk\u0131 ancak ayn\u0131 zamanda T\u00fcrkiye\u2019de mukimse talep edebilir. T\u00fcrk vatanda\u015f\u0131 olup K\u00f6rfez \u00fclkelerinde ya\u015fayan bir yat\u0131r\u0131mc\u0131n\u0131n muafiyet hakk\u0131 yoktur ve kira k\u00e2r\u0131 ilk sterlinden itibaren vergilenir.\t\t\t\t\t<\/p>\n\t\t\t\t\n\t\t\t<\/div>\n\t\t\t\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-25cfb35 elementor-position-inline-start elementor-tablet-position-inline-start elementor-mobile-position-inline-start cw-svc-card cw-i-team elementor-view-default elementor-widget elementor-widget-icon-box\" data-id=\"25cfb35\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-box.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-box-wrapper\">\n\n\t\t\t\t\t\t<div class=\"elementor-icon-box-icon\">\n\t\t\t\t<span  class=\"elementor-icon\">\n\t\t\t\t<i aria-hidden=\"true\" class=\"eicon-circle\"><\/i>\t\t\t\t<\/span>\n\t\t\t<\/div>\n\t\t\t\n\t\t\t\t\t\t<div class=\"elementor-icon-box-content\">\n\n\t\t\t\t\t\t\t\t\t<h3 class=\"elementor-icon-box-title\">\n\t\t\t\t\t\t<span  >\n\t\t\t\t\t\t\tOrtak m\u00fclkiyet ve e\u015f ad\u0131na pay\t\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/h3>\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<p class=\"elementor-icon-box-description\">\n\t\t\t\t\t\tEvli \u00e7iftlerde ortak m\u00fclkiyette gelir kural olarak %50\/%50 kabul edilir. Ger\u00e7ek paylar farkl\u0131ysa Form 17 ile bildirim yap\u0131l\u0131r. D\u00fc\u015f\u00fck dilimdeki e\u015fe daha y\u00fcksek pay vermek, \u015firket kurmadan da vergi y\u00fck\u00fcn\u00fc d\u00fc\u015f\u00fcrebilir.\t\t\t\t\t<\/p>\n\t\t\t\t\n\t\t\t<\/div>\n\t\t\t\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-74fda47 elementor-position-inline-start elementor-tablet-position-inline-start elementor-mobile-position-inline-start cw-svc-card cw-i-flag elementor-view-default elementor-widget elementor-widget-icon-box\" data-id=\"74fda47\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-box.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-box-wrapper\">\n\n\t\t\t\t\t\t<div class=\"elementor-icon-box-icon\">\n\t\t\t\t<span  class=\"elementor-icon\">\n\t\t\t\t<i aria-hidden=\"true\" class=\"eicon-circle\"><\/i>\t\t\t\t<\/span>\n\t\t\t<\/div>\n\t\t\t\n\t\t\t\t\t\t<div class=\"elementor-icon-box-content\">\n\n\t\t\t\t\t\t\t\t\t<h3 class=\"elementor-icon-box-title\">\n\t\t\t\t\t\t<span  >\n\t\t\t\t\t\t\t\u015eah\u0131stan \u015firkete devir\t\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/h3>\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<p class=\"elementor-icon-box-description\">\n\t\t\t\t\t\tMevcut bir konutu SPV\u2019ye aktarmak sat\u0131\u015f say\u0131l\u0131r: \u015firket SDLT \u00f6der (ek konut s\u00fcr\u015farj\u0131 dahil) ve sizin ad\u0131n\u0131za sermaye kazanc\u0131 vergisi do\u011fabilir. Mortgage da yeniden yap\u0131land\u0131r\u0131l\u0131r. Bu y\u00fczden yap\u0131 karar\u0131n\u0131 ilk al\u0131mdan \u00f6nce vermek, sonradan d\u00fczeltmekten \u00e7ok daha ucuzdur.\t\t\t\t\t<\/p>\n\t\t\t\t\n\t\t\t<\/div>\n\t\t\t\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-b709cb0 elementor-section-full_width cw-proc elementor-section-height-default elementor-section-height-default\" data-id=\"b709cb0\" data-element_type=\"section\" data-e-type=\"section\" id=\"surec\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-no\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-59c48cb\" data-id=\"59c48cb\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-7442530 cw-eyebrow elementor-widget elementor-widget-heading\" data-id=\"7442530\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-heading-title elementor-size-default\">S\u00fcre\u00e7<\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-0be92af cw-h2 elementor-widget elementor-widget-heading\" data-id=\"0be92af\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Beyan ve \u00f6deme takvimi<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3ba4294 cw-sub elementor-widget elementor-widget-text-editor\" data-id=\"3ba4294\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Vergi y\u0131l\u0131 6 Nisan\u2019da ba\u015flar, 5 Nisan\u2019da biter. Yerle\u015fik olmayan ev sahipleri i\u00e7in ek bir ba\u015fvuru ad\u0131m\u0131 vard\u0131r.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-22d0262 elementor-section-full_width elementor-section-height-default elementor-section-height-default\" data-id=\"22d0262\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-no\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-19cf27d cw-proc-list\" data-id=\"19cf27d\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-8583b61 elementor-position-inline-start elementor-tablet-position-inline-start elementor-mobile-position-inline-start cw-proc-card elementor-view-default elementor-widget elementor-widget-icon-box\" data-id=\"8583b61\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-box.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-box-wrapper\">\n\n\t\t\t\t\t\t<div class=\"elementor-icon-box-icon\">\n\t\t\t\t<span  class=\"elementor-icon\">\n\t\t\t\t<i aria-hidden=\"true\" class=\"eicon-circle\"><\/i>\t\t\t\t<\/span>\n\t\t\t<\/div>\n\t\t\t\n\t\t\t\t\t\t<div class=\"elementor-icon-box-content\">\n\n\t\t\t\t\t\t\t\t\t<h3 class=\"elementor-icon-box-title\">\n\t\t\t\t\t\t<span  >\n\t\t\t\t\t\t\tKay\u0131t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/h3>\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<p class=\"elementor-icon-box-description\">\n\t\t\t\t\t\tKira geliri do\u011fdu\u011fu vergi y\u0131l\u0131n\u0131 izleyen 5 Ekim\u2019e kadar HMRC\u2019ye bildirim yap\u0131p Self Assessment kayd\u0131 a\u00e7t\u0131rman\u0131z gerekir.\t\t\t\t\t<\/p>\n\t\t\t\t\n\t\t\t<\/div>\n\t\t\t\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-807e7b8 elementor-position-inline-start elementor-tablet-position-inline-start elementor-mobile-position-inline-start cw-proc-card elementor-view-default elementor-widget elementor-widget-icon-box\" data-id=\"807e7b8\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-box.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-box-wrapper\">\n\n\t\t\t\t\t\t<div class=\"elementor-icon-box-icon\">\n\t\t\t\t<span  class=\"elementor-icon\">\n\t\t\t\t<i aria-hidden=\"true\" class=\"eicon-circle\"><\/i>\t\t\t\t<\/span>\n\t\t\t<\/div>\n\t\t\t\n\t\t\t\t\t\t<div class=\"elementor-icon-box-content\">\n\n\t\t\t\t\t\t\t\t\t<h3 class=\"elementor-icon-box-title\">\n\t\t\t\t\t\t<span  >\n\t\t\t\t\t\t\tNRL ba\u015fvurusu\t\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/h3>\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<p class=\"elementor-icon-box-description\">\n\t\t\t\t\t\tYerle\u015fik de\u011filseniz NRL1 formuyla br\u00fct tahsilat onay\u0131 al\u0131n. Onay gelmeden acenteniz kiradan %20 kesinti yapmak zorundad\u0131r.\t\t\t\t\t<\/p>\n\t\t\t\t\n\t\t\t<\/div>\n\t\t\t\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-97105e3 elementor-position-inline-start elementor-tablet-position-inline-start elementor-mobile-position-inline-start cw-proc-card elementor-view-default elementor-widget elementor-widget-icon-box\" data-id=\"97105e3\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-box.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-box-wrapper\">\n\n\t\t\t\t\t\t<div class=\"elementor-icon-box-icon\">\n\t\t\t\t<span  class=\"elementor-icon\">\n\t\t\t\t<i aria-hidden=\"true\" class=\"eicon-circle\"><\/i>\t\t\t\t<\/span>\n\t\t\t<\/div>\n\t\t\t\n\t\t\t\t\t\t<div class=\"elementor-icon-box-content\">\n\n\t\t\t\t\t\t\t\t\t<h3 class=\"elementor-icon-box-title\">\n\t\t\t\t\t\t<span  >\n\t\t\t\t\t\t\tKay\u0131t tutma ve MTD\t\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/h3>\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<p class=\"elementor-icon-box-description\">\n\t\t\t\t\t\t6 Nisan 2026\u2019dan itibaren y\u0131ll\u0131k br\u00fct geliri \u00a350.000\u2019i a\u015fanlar Making Tax Digital kapsam\u0131nda \u00fc\u00e7 ayda bir dijital beyan veriyor. E\u015fik 2027\u2019de \u00a330.000\u2019e, 2028\u2019de \u00a320.000\u2019e iniyor.\t\t\t\t\t<\/p>\n\t\t\t\t\n\t\t\t<\/div>\n\t\t\t\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-0a2ef38 elementor-position-inline-start elementor-tablet-position-inline-start elementor-mobile-position-inline-start cw-proc-card elementor-view-default elementor-widget elementor-widget-icon-box\" data-id=\"0a2ef38\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-box.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-box-wrapper\">\n\n\t\t\t\t\t\t<div class=\"elementor-icon-box-icon\">\n\t\t\t\t<span  class=\"elementor-icon\">\n\t\t\t\t<i aria-hidden=\"true\" class=\"eicon-circle\"><\/i>\t\t\t\t<\/span>\n\t\t\t<\/div>\n\t\t\t\n\t\t\t\t\t\t<div class=\"elementor-icon-box-content\">\n\n\t\t\t\t\t\t\t\t\t<h3 class=\"elementor-icon-box-title\">\n\t\t\t\t\t\t<span  >\n\t\t\t\t\t\t\tBeyan ve \u00f6deme\t\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/h3>\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<p class=\"elementor-icon-box-description\">\n\t\t\t\t\t\tVergi y\u0131l\u0131 5 Nisan\u2019da kapan\u0131r. Online beyan ve \u00f6deme son tarihi 31 Ocak\u2019t\u0131r. Vergi \u00a31.000\u2019i a\u015farsa 31 Ocak ve 31 Temmuz\u2019da pe\u015fin \u00f6deme istenir.\t\t\t\t\t<\/p>\n\t\t\t\t\n\t\t\t<\/div>\n\t\t\t\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-c4f2039 elementor-position-inline-start elementor-tablet-position-inline-start elementor-mobile-position-inline-start cw-proc-card elementor-view-default elementor-widget elementor-widget-icon-box\" data-id=\"c4f2039\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-box.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-box-wrapper\">\n\n\t\t\t\t\t\t<div class=\"elementor-icon-box-icon\">\n\t\t\t\t<span  class=\"elementor-icon\">\n\t\t\t\t<i aria-hidden=\"true\" class=\"eicon-circle\"><\/i>\t\t\t\t<\/span>\n\t\t\t<\/div>\n\t\t\t\n\t\t\t\t\t\t<div class=\"elementor-icon-box-content\">\n\n\t\t\t\t\t\t\t\t\t<h3 class=\"elementor-icon-box-title\">\n\t\t\t\t\t\t<span  >\n\t\t\t\t\t\t\t\u015eirket takvimi\t\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/h3>\n\t\t\t\t\n\t\t\t\t\t\t\t\t\t<p class=\"elementor-icon-box-description\">\n\t\t\t\t\t\tSPV\u2019de kurumlar vergisi hesap d\u00f6nemi bitiminden 9 ay 1 g\u00fcn sonra \u00f6denir, CT600 beyan\u0131 ise 12 ay i\u00e7inde verilir. Y\u0131ll\u0131k hesaplar Companies House\u2019a da sunulur.\t\t\t\t\t<\/p>\n\t\t\t\t\n\t\t\t<\/div>\n\t\t\t\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-202391a elementor-section-full_width cw-faq elementor-section-height-default elementor-section-height-default\" data-id=\"202391a\" data-element_type=\"section\" data-e-type=\"section\" id=\"sss\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-no\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-20b1fa1\" data-id=\"20b1fa1\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-7b43904 cw-eyebrow elementor-widget elementor-widget-heading\" data-id=\"7b43904\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"elementor-heading-title elementor-size-default\">S\u0131k sorulan sorular<\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-92cb660 cw-h2 elementor-widget elementor-widget-heading\" data-id=\"92cb660\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Kira geliri vergisi hakk\u0131nda merak edilenler<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6922424 cw-faq-list elementor-widget elementor-widget-toggle\" data-id=\"6922424\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"toggle.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-toggle\">\n\t\t\t\t\t\t\t<div class=\"elementor-toggle-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-1101\" class=\"elementor-tab-title\" data-tab=\"1\" role=\"button\" aria-controls=\"elementor-tab-content-1101\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon elementor-toggle-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-closed\"><i class=\"fas fa-caret-right\"><\/i><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-opened\"><i class=\"elementor-toggle-icon-opened fas fa-caret-up\"><\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-toggle-title\" tabindex=\"0\">Hangi giderleri d\u00fc\u015febilirim?<\/a>\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-1101\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"1\" role=\"region\" aria-labelledby=\"elementor-tab-title-1101\"><p>Aidat, ground rent, bina ve mal sahibi sigortas\u0131, y\u00f6netim \u015firketi \u00fccreti, bak\u0131m ve onar\u0131m, muhasebe \u00fccreti, kirac\u0131 bulma masraflar\u0131 ve seyahat giderleri d\u00fc\u015f\u00fclebilir. \u0130yile\u015ftirme niteli\u011findeki harcamalar (\u00f6rne\u011fin ilave bir oda) gider de\u011fil, sermaye harcamas\u0131d\u0131r ve sat\u0131\u015fta sermaye kazanc\u0131 hesab\u0131na girer.<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-toggle-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-1102\" class=\"elementor-tab-title\" data-tab=\"2\" role=\"button\" aria-controls=\"elementor-tab-content-1102\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon elementor-toggle-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-closed\"><i class=\"fas fa-caret-right\"><\/i><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-opened\"><i class=\"elementor-toggle-icon-opened fas fa-caret-up\"><\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-toggle-title\" tabindex=\"0\">Mortgage anaparas\u0131n\u0131 gider yazabilir miyim?<\/a>\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-1102\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"2\" role=\"region\" aria-labelledby=\"elementor-tab-title-1102\"><p>Hay\u0131r. Yaln\u0131zca faiz k\u0131sm\u0131 dikkate al\u0131n\u0131r. \u015eahsi m\u00fclkiyette faiz gider bile de\u011fildir, %20 oran\u0131nda (2027\u2019den %22) vergi indirimi sa\u011flar. SPV\u2019de ise faizin tamam\u0131 gider olarak d\u00fc\u015f\u00fcl\u00fcr.<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-toggle-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-1103\" class=\"elementor-tab-title\" data-tab=\"3\" role=\"button\" aria-controls=\"elementor-tab-content-1103\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon elementor-toggle-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-closed\"><i class=\"fas fa-caret-right\"><\/i><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-opened\"><i class=\"elementor-toggle-icon-opened fas fa-caret-up\"><\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-toggle-title\" tabindex=\"0\">Kira gelirim ki\u015fisel muafiyetimin alt\u0131ndaysa vergi \u00f6der miyim?<\/a>\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-1103\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"3\" role=\"region\" aria-labelledby=\"elementor-tab-title-1103\"><p>Hay\u0131r. Ba\u015fka \u0130ngiltere geliriniz yoksa ve ki\u015fisel muafiyet hakk\u0131n\u0131z varsa, y\u0131ll\u0131k \u00a312.570\u2019e kadar olan kira k\u00e2r\u0131nda gelir vergisi do\u011fmaz. Beyan y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fc yine de devam eder.<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-toggle-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-1104\" class=\"elementor-tab-title\" data-tab=\"4\" role=\"button\" aria-controls=\"elementor-tab-content-1104\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon elementor-toggle-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-closed\"><i class=\"fas fa-caret-right\"><\/i><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-opened\"><i class=\"elementor-toggle-icon-opened fas fa-caret-up\"><\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-toggle-title\" tabindex=\"0\">Yerle\u015fik de\u011filim, ki\u015fisel muafiyetten yararlanabilir miyim?<\/a>\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-1104\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"4\" role=\"region\" aria-labelledby=\"elementor-tab-title-1104\"><p>Duruma ba\u011fl\u0131. Britanya ve EEA vatanda\u015flar\u0131 her ko\u015fulda hak sahibidir. Anla\u015fma yoluyla hak kazanmak i\u00e7inse hem o \u00fclkenin vatanda\u015f\u0131 hem de mukimi olman\u0131z gerekir. T\u00fcrkiye HMRC\u2019nin bu listesinde yer al\u0131r, yani T\u00fcrkiye\u2019de ya\u015fayan bir T\u00fcrk vatanda\u015f\u0131 y\u0131lda \u00a312.570 muafiyetten yararlan\u0131r. Buna kar\u015f\u0131l\u0131k Birle\u015fik Arap Emirlikleri, Katar, Suudi Arabistan ve Kuveyt listede yoktur: Dubai\u2019de ya\u015fayan bir T\u00fcrk vatanda\u015f\u0131n\u0131n muafiyet hakk\u0131 yoktur. Hak, beyannameye eklenen SA109 formuyla talep edilir.<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-toggle-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-1105\" class=\"elementor-tab-title\" data-tab=\"5\" role=\"button\" aria-controls=\"elementor-tab-content-1105\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon elementor-toggle-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-closed\"><i class=\"fas fa-caret-right\"><\/i><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-opened\"><i class=\"elementor-toggle-icon-opened fas fa-caret-up\"><\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-toggle-title\" tabindex=\"0\">SPV her zaman daha m\u0131 avantajl\u0131?<\/a>\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-1105\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"5\" role=\"region\" aria-labelledby=\"elementor-tab-title-1105\"><p>Hay\u0131r. SPV\u2019nin y\u0131ll\u0131k sabit maliyeti vard\u0131r ve mortgage faiz oranlar\u0131 genelde daha y\u00fcksektir. K\u00fc\u00e7\u00fck ve mortgage\u2019s\u0131z bir portf\u00f6yde \u015fahsi m\u00fclkiyet \u00e7o\u011fu zaman \u00f6ne ge\u00e7er. Fark, mortgage faizi y\u00fcksek ve sahibi y\u00fcksek gelir diliminde olan portf\u00f6ylerde SPV lehine belirginle\u015fir.<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-toggle-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-1106\" class=\"elementor-tab-title\" data-tab=\"6\" role=\"button\" aria-controls=\"elementor-tab-content-1106\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon elementor-toggle-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-closed\"><i class=\"fas fa-caret-right\"><\/i><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-opened\"><i class=\"elementor-toggle-icon-opened fas fa-caret-up\"><\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-toggle-title\" tabindex=\"0\">K\u00e2r\u0131 \u015firkette b\u0131rak\u0131rsam vergi ertelenmi\u015f mi oluyor?<\/a>\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-1106\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"6\" role=\"region\" aria-labelledby=\"elementor-tab-title-1106\"><p>Evet. Kurumlar vergisi \u00f6denir, ancak temett\u00fc vergisi ancak paray\u0131 \u015fahs\u0131n\u0131za aktard\u0131\u011f\u0131n\u0131zda do\u011far. Portf\u00f6y\u00fcn\u00fc b\u00fcy\u00fctmek i\u00e7in k\u00e2r\u0131 yeni al\u0131mlarda kullanan yat\u0131r\u0131mc\u0131, bu katman\u0131 y\u0131llarca ertelemi\u015f olur.<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-toggle-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-1107\" class=\"elementor-tab-title\" data-tab=\"7\" role=\"button\" aria-controls=\"elementor-tab-content-1107\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon elementor-toggle-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-closed\"><i class=\"fas fa-caret-right\"><\/i><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-opened\"><i class=\"elementor-toggle-icon-opened fas fa-caret-up\"><\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-toggle-title\" tabindex=\"0\">T\u00fcrkiye\u2019de ayr\u0131ca vergi \u00f6der miyim?<\/a>\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-1107\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"7\" role=\"region\" aria-labelledby=\"elementor-tab-title-1107\"><p>T\u00fcrkiye\u2019de tam m\u00fckellefseniz d\u00fcnya \u00e7ap\u0131ndaki geliriniz beyana tabidir. \u0130ngiltere\u2019de \u00f6dedi\u011finiz vergi, \u00e7ifte vergilendirme anla\u015fmas\u0131 \u00e7er\u00e7evesinde T\u00fcrkiye\u2019de hesaplanan vergiden mahsup edilir. Kesin sonu\u00e7 ki\u015fisel duruma ba\u011fl\u0131d\u0131r, iki \u00fclkedeki dan\u0131\u015fmanlar\u0131n\u0131zla birlikte de\u011ferlendirin.<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-toggle-item\">\n\t\t\t\t\t<div id=\"elementor-tab-title-1108\" class=\"elementor-tab-title\" data-tab=\"8\" role=\"button\" aria-controls=\"elementor-tab-content-1108\" aria-expanded=\"false\">\n\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon elementor-toggle-icon-left\" aria-hidden=\"true\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-closed\"><i class=\"fas fa-caret-right\"><\/i><\/span>\n\t\t\t\t\t\t\t\t<span class=\"elementor-toggle-icon-opened\"><i class=\"elementor-toggle-icon-opened fas fa-caret-up\"><\/i><\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-toggle-title\" tabindex=\"0\">Bu hesaplay\u0131c\u0131 neleri kapsam\u0131yor?<\/a>\n\t\t\t\t\t<\/div>\n\n\t\t\t\t\t<div id=\"elementor-tab-content-1108\" class=\"elementor-tab-content elementor-clearfix\" data-tab=\"8\" role=\"region\" aria-labelledby=\"elementor-tab-title-1108\"><p>Sermaye kazanc\u0131 vergisi, veraset vergisi, ATED, mobilyal\u0131 kiralamada sermaye indirimleri, ortak m\u00fclkiyet paylar\u0131 ve \u0130sko\u00e7ya dilimleri kapsam d\u0131\u015f\u0131d\u0131r. Ara\u00e7, tek bir m\u00fclk ve tek bir sahip varsay\u0131m\u0131yla \u00e7al\u0131\u015f\u0131r.<\/p><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-2bc7874 elementor-section-full_width cw-cta elementor-section-height-default elementor-section-height-default\" data-id=\"2bc7874\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-no\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-8efe08b cw-cta-inner\" data-id=\"8efe08b\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-46bc62c cw-cta-t elementor-widget elementor-widget-heading\" data-id=\"46bc62c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Yap\u0131y\u0131 al\u0131mdan \u00f6nce do\u011fru kurun<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3968f07 cw-cta-p elementor-widget elementor-widget-text-editor\" data-id=\"3968f07\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>\u015eahsi m\u00fclkiyet ile SPV aras\u0131ndaki fark, ilk al\u0131mda verilen bir karard\u0131r. Sonradan devir, SDLT ve sermaye kazanc\u0131 vergisi do\u011furur. Portf\u00f6y\u00fcn\u00fcz\u00fc, gelir d\u00fczeyinizi ve \u00e7\u0131k\u0131\u015f plan\u0131n\u0131z\u0131 birlikte de\u011ferlendirip yaz\u0131l\u0131 bir kar\u015f\u0131la\u015ft\u0131rma haz\u0131rl\u0131yoruz. Al\u0131m an\u0131nda \u00f6denecek vergi i\u00e7in <a href=\"https:\/\/yatirim.uk\/tr\/sdlt-hesaplayici\/\">damga pulu vergisi hesaplay\u0131c\u0131y\u0131<\/a> kullanabilirsiniz.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-dd4e13d elementor-widget__width-auto cw-btn cw-btn-solid cw-hbtn cw-hbtn-1 elementor-widget elementor-widget-button\" data-id=\"dd4e13d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-md\" href=\"https:\/\/yatirim.uk\/tr\/iletisim\/\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">\u00d6n de\u011ferlendirme talebi<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6b3362f elementor-widget__width-auto cw-btn cw-btn-ghost cw-hbtn cw-hbtn-2 elementor-widget elementor-widget-button\" data-id=\"6b3362f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-button-wrapper\">\n\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-md\" href=\"https:\/\/wa.me\/442080580898\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">WhatsApp ile yaz\u0131n<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a3580e3 cw-disc elementor-widget elementor-widget-text-editor\" data-id=\"a3580e3\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>capital.works\u00ae, YATIRIM UK LIMITED\u2019in tescilli markas\u0131d\u0131r. Bu sayfadaki bilgiler genel bilgilendirme ama\u00e7l\u0131d\u0131r, vergi veya hukuk dan\u0131\u015fmanl\u0131\u011f\u0131 de\u011fildir. Oranlar ve e\u015fikler de\u011fi\u015febilir; karar \u00f6ncesinde yetkili bir vergi dan\u0131\u015fman\u0131na ba\u015fvurunuz.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"elementor_header_footer","meta":{"content-type":"","footnotes":"","_cw_page_css":".elementor-21339{--ink:#04223d;--navy:#004274;--blue:#409fff;--amber:#b8791a;--paper:#fff;--mist:#f2f6fa;--line:#dce5ee;--body:#3d4a58;--muted:#6d7f91;--radius:8px;font-family:\"Nunito Sans\",\"Montserrat\",-apple-system,BlinkMacSystemFont,\"Segoe UI\",Arial,sans-serif;color:var(--body);font-size:16px;line-height:1.65;-webkit-font-smoothing:antialiased}.elementor-21339 .elementor-element.cw-boot{display:none}.elementor-21339 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