{"id":22838,"date":"2026-09-08T11:48:35","date_gmt":"2026-09-08T10:48:35","guid":{"rendered":"https:\/\/yatirim.uk\/tr\/ingilterede-kira-geliri-vergisi\/"},"modified":"2026-09-20T10:47:28","modified_gmt":"2026-09-20T09:47:28","slug":"ingilterede-kira-geliri-vergisi","status":"publish","type":"page","link":"https:\/\/yatirim.uk\/tr\/ingilterede-kira-geliri-vergisi\/","title":{"rendered":"\u0130ngiltere\u2019de Kira Gelirinden Ne Kadar Vergi \u00d6denir?"},"content":{"rendered":"\t\t
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\u0130ngiltere\u2019de Kira Gelirinden Ne Kadar Vergi \u00d6denir?<\/h1>\n

T\u00fcrkiye\u2019de mukim bir T\u00fcrk vatanda\u015f\u0131, \u0130ngiltere\u2019deki kira gelirinin ilk \u00a312.570\u2019i i\u00e7in vergi \u00f6demez; \u00a312.571 ile \u00a350.270 aras\u0131ndaki k\u0131s\u0131m i\u00e7in y\u00fczde 20 \u00f6der.<\/strong> Bu muafiyet sayesinde kredisiz al\u0131nm\u0131\u015f, y\u0131lda \u00a315.000 kira getiren tek bir daire i\u00e7in \u00f6denecek gelir vergisi \u00e7o\u011fu durumda s\u0131f\u0131r oluyor. Ayn\u0131 dairenin sahibi Birle\u015fik Arap Emirlikleri\u2019nde mukim olsayd\u0131 muafiyet hakk\u0131 olmayacakt\u0131 ve ayn\u0131 k\u00e2r \u00fczerinden \u00a32.258 vergi \u00e7\u0131kacakt\u0131. A\u015fa\u011f\u0131da \u00fc\u00e7 senaryonun kalem kalem hesab\u0131, beyan takvimi ve cezalar, dijital beyan (MTD) muafiyeti ve sat\u0131\u015f an\u0131ndaki 60 g\u00fcn kural\u0131 var.<\/p>\n\n

\u00d6rnek hesap: y\u0131lda \u00a315.000 kira getiren bir daire<\/h2>\n

Br\u00fct kira de\u011fil, giderler d\u00fc\u015f\u00fcld\u00fckten sonra kalan k\u00e2r vergilendiriliyor. A\u015fa\u011f\u0131daki gider kalemleri portf\u00f6y\u00fcm\u00fczdeki Manchester ve Liverpool dairelerinin ger\u00e7ek y\u00f6netim ve aidat rakamlar\u0131na yak\u0131n tutulmu\u015ftur.<\/p>\n

Kalem<\/th>Tutar<\/th><\/tr><\/thead>
Y\u00f6netim \u00fccreti (br\u00fct kiran\u0131n y\u00fczde 10\u2019u)<\/td>\u00a31.500<\/td><\/tr>
Service charge<\/td>\u00a31.200<\/td><\/tr>
Ev sahibi sigortas\u0131<\/td>\u00a3250<\/td><\/tr>
Muhasebe ve beyan<\/td>\u00a3360<\/td><\/tr>
Tamir ve bak\u0131m<\/td>\u00a3400<\/td><\/tr>
Toplam gider<\/strong><\/td>\u00a33.710<\/strong><\/td><\/tr>
Vergilendirilebilir k\u00e2r<\/strong><\/td>\u00a311.290<\/strong><\/td><\/tr>
Ki\u015fisel muafiyet<\/td>\u00a312.570<\/td><\/tr>
\u00d6denecek gelir vergisi<\/strong><\/td>\u00a30<\/strong><\/td><\/tr><\/tbody><\/table><\/div>\n

K\u00e2r ki\u015fisel muafiyetin alt\u0131nda kald\u0131\u011f\u0131 i\u00e7in vergi \u00e7\u0131km\u0131yor. Beyanname yine de veriliyor; muafiyet kendili\u011finden uygulanm\u0131yor, SA109 formuyla talep ediliyor.<\/p>\n\n

Ayn\u0131 daire, sahibi Dubai\u2019de mukimse<\/h2>\n

Ki\u015fisel muafiyet hakk\u0131 uyrukla de\u011fil, uyruk ve mukimlik birlikte belirleniyor. T\u00fcrkiye, Birle\u015fik Krall\u0131k\u2019\u0131n muafiyet tan\u0131d\u0131\u011f\u0131 \u00fclkeler aras\u0131nda; Birle\u015fik Arap Emirlikleri, Katar, Suudi Arabistan ve Kuveyt de\u011fil.<\/p>\n

Al\u0131c\u0131<\/th>Ki\u015fisel muafiyet<\/th>Yukar\u0131daki dairede vergi<\/th><\/tr><\/thead>
T\u00fcrkiye\u2019de mukim T\u00fcrk vatanda\u015f\u0131<\/strong><\/td>Var<\/td>\u00a30<\/td><\/tr>
Dubai\u2019de mukim T\u00fcrk vatanda\u015f\u0131<\/strong><\/td>Yok<\/td>\u00a32.258<\/td><\/tr>
Britanya ya da AEA vatanda\u015f\u0131<\/strong><\/td>Var (mukimlik fark etmez)<\/td>\u00a30<\/td><\/tr><\/tbody><\/table><\/div>\n

Bu tek sat\u0131r, K\u00f6rfez\u2019de ya\u015fayan bir al\u0131c\u0131 i\u00e7in \u015fahsi m\u00fclkiyet ile limited \u015firket kar\u015f\u0131la\u015ft\u0131rmas\u0131n\u0131 tersine \u00e7evirebiliyor. Kaynak: HMRC\u2019nin RFIG30570 say\u0131l\u0131 k\u0131lavuzu<\/a>.<\/p>\n\n

Mortgage varsa hesap nas\u0131l de\u011fi\u015fiyor<\/h2>\n

Mortgage faizi gider olarak d\u00fc\u015f\u00fclm\u00fcyor; hesaplanan vergiden y\u00fczde 20 oran\u0131nda indirim olarak d\u00fc\u015f\u00fcl\u00fcyor. \u0130ndirim, faiz tutar\u0131, m\u00fclk k\u00e2r\u0131 ve muafiyeti a\u015fan gelir \u00fc\u00e7l\u00fcs\u00fcn\u00fcn en k\u00fc\u00e7\u00fc\u011f\u00fc \u00fczerinden hesaplan\u0131yor ve vergi iadesi do\u011furmuyor.<\/p>\n

Kalem<\/th>Tutar<\/th><\/tr><\/thead>
Br\u00fct kira (iki daire)<\/td>\u00a330.000<\/td><\/tr>
Giderler (faiz hari\u00e7)<\/td>\u00a37.400<\/td><\/tr>
Vergilendirilebilir k\u00e2r<\/strong><\/td>\u00a322.600<\/strong><\/td><\/tr>
Ki\u015fisel muafiyet sonras\u0131 matrah<\/td>\u00a310.030<\/td><\/tr>
Y\u00fczde 20 gelir vergisi<\/td>\u00a32.006<\/td><\/tr>
Mortgage faizi (\u00a39.000) i\u00e7in y\u00fczde 20 indirim<\/td>(\u00a31.800)<\/td><\/tr>
\u00d6denecek gelir vergisi<\/strong><\/td>\u00a3206<\/strong><\/td><\/tr><\/tbody><\/table><\/div>\n

Kendi rakam\u0131n\u0131z i\u00e7in Kira Geliri Vergisi Hesaplay\u0131c\u0131<\/a> sayfam\u0131zda senaryonuzu girip sonucu kalem kalem g\u00f6rebilirsiniz. \u015eehir baz\u0131nda beklenen kira ve getiri rakamlar\u0131 kira getirisi en y\u00fcksek \u015fehirler<\/a> sayfam\u0131zda.<\/p>\n\n

Oranlar<\/h2>\n

Kira geliri, di\u011fer \u0130ngiltere gelirlerinizin \u00fczerine binerek vergilendiriliyor. 6 Nisan 2027\u2019den itibaren kira gelirine maa\u015f gelirinden ayr\u0131 ve iki puan daha y\u00fcksek oranlar uygulanacak; a\u015fa\u011f\u0131daki tablo iki d\u00f6nemi yan yana veriyor.<\/p>\n

Vergilendirilebilir gelir dilimi<\/th>2026\/27<\/th>2027\/28 ve sonras\u0131<\/th><\/tr><\/thead>
\u0130lk \u00a312.570<\/strong> (ki\u015fisel muafiyet)<\/td>Y\u00fczde 0<\/td>Y\u00fczde 0<\/td><\/tr>
\u00a312.571 ile \u00a350.270<\/td>Y\u00fczde 20<\/td>Y\u00fczde 22<\/td><\/tr>
\u00a350.271 ile \u00a3125.140<\/td>Y\u00fczde 40<\/td>Y\u00fczde 42<\/td><\/tr>
\u00a3125.140 \u00fczeri<\/td>Y\u00fczde 45<\/td>Y\u00fczde 47<\/td><\/tr>
Mortgage faizi vergi indirimi<\/td>Y\u00fczde 20<\/td>Y\u00fczde 22<\/td><\/tr><\/tbody><\/table><\/div>\n

2027\u2019den itibaren muafiyet ve indirimler \u00f6nce maa\u015f gibi di\u011fer gelir kalemlerine, sonra kira gelirine uygulanacak. \u0130ngiltere\u2019de ba\u015fka geliri olmayan bir yat\u0131r\u0131mc\u0131 i\u00e7in sonu\u00e7 de\u011fi\u015fmiyor; hem maa\u015f hem kira geliri olanlar i\u00e7in matrah b\u00fcy\u00fcyor.<\/p>\n\n

Hangi giderler d\u00fc\u015f\u00fcl\u00fcr, hangileri d\u00fc\u015f\u00fclmez<\/h2>\n

Gider, yaln\u0131zca ve tamamen kiralama i\u015fi i\u00e7in yap\u0131lm\u0131\u015f olmal\u0131. HMRC\u2019nin kabul etti\u011fi ba\u015fl\u0131ca kalemler ve kabul etmedikleri:<\/p>\n

D\u00fc\u015f\u00fclebilir<\/th>D\u00fc\u015f\u00fclemez<\/th><\/tr><\/thead>
Y\u00f6netim ve emlak\u00e7\u0131 \u00fccretleri<\/td>Mortgage anapara \u00f6demesi<\/td><\/tr>
Tamir, bak\u0131m ve genel onar\u0131m<\/td>M\u00fclk\u00fc iyile\u015ftiren harcamalar (sermaye gideri)<\/td><\/tr>
Ev sahibi sigortas\u0131<\/td>Mortgage faizi (gider de\u011fil, y\u00fczde 20 vergi indirimi)<\/td><\/tr>
Ground rent ve service charge<\/td>Ki\u015fisel harcamalar<\/td><\/tr>
Muhasebe \u00fccreti<\/td>M\u00fclk\u00fc almak i\u00e7in \u00f6denen damga vergisi<\/td><\/tr>
Bir y\u0131l ve alt\u0131 kiralamalarda avukatl\u0131k \u00fccreti<\/td>Bo\u015f d\u00f6nemde kendi kullan\u0131m\u0131n\u0131za ait giderler<\/td><\/tr>
Kirac\u0131 arama ilan\u0131 ve ileti\u015fim giderleri<\/td><\/td><\/tr><\/tbody><\/table><\/div>\n

Br\u00fct kira geliri y\u0131lda \u00a31.000\u2019in alt\u0131ndaysa gider yazmak yerine m\u00fclk muafiyetini (property allowance) kullanabilir, hatta beyan vermeyebilirsiniz. Giderleriniz \u00a31.000\u2019i a\u015f\u0131yorsa gider yazmak daha avantajl\u0131.<\/p>\n\n

Yerle\u015fik olmayan ev sahibi kayd\u0131 (NRL)<\/h2>\n

Y\u0131l\u0131n alt\u0131 ay\u0131 ya da fazlas\u0131 Birle\u015fik Krall\u0131k d\u0131\u015f\u0131nda ya\u015f\u0131yorsan\u0131z HMRC sizi Non-resident Landlord say\u0131yor. Kay\u0131t yapt\u0131rmazsan\u0131z m\u00fclk y\u00f6neticiniz kiray\u0131 \u00f6derken y\u00fczde 20 stopaj kesmek zorunda; y\u00f6neticiniz yoksa ve kirac\u0131n\u0131z haftada \u00a3100\u2019dan fazla \u00f6d\u00fcyorsa stopaj\u0131 kirac\u0131 kesiyor. Kay\u0131t yapt\u0131r\u0131rsan\u0131z kira br\u00fct \u00f6deniyor, vergiyi y\u0131lda bir kez beyanla siz \u00f6d\u00fcyorsunuz. Nakit ak\u0131\u015f\u0131 a\u00e7\u0131s\u0131ndan fark b\u00fcy\u00fck.<\/p>\n