{"id":7531,"date":"2026-09-30T09:04:00","date_gmt":"2026-09-30T06:04:00","guid":{"rendered":"https:\/\/isinolsun.com\/blog\/2026-demirbas-siniri-nasil-uygulanir\/"},"modified":"2026-09-30T09:04:00","modified_gmt":"2026-09-30T06:04:00","slug":"2026-demirbas-siniri-nasil-uygulanir","status":"publish","type":"post","link":"https:\/\/isinolsun.com\/blog\/2026-demirbas-siniri-nasil-uygulanir\/","title":{"rendered":"2026 Demirba\u015f S\u0131n\u0131r\u0131: Nas\u0131l Uygulan\u0131r?"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\">2026 y\u0131l\u0131 i\u00e7in do\u011frudan gider yaz\u0131labilecek demirba\u015f s\u0131n\u0131r\u0131 12.000 TL olarak belirlendi. Vergi Usul Kanunu Genel Tebli\u011fi S\u0131ra No: 588 ile duyurulan bu tutar, KDV hari\u00e7 de\u011fer \u00fczerinden hesaplan\u0131yor ve 1 Ocak 2026&#039;dan itibaren ge\u00e7erlilik kazan\u0131yor. S\u0131n\u0131r\u0131 a\u015fmayan iktisadi k\u0131ymetler amortismana tabi tutulmadan do\u011frudan gidere aktar\u0131labilirken, a\u015fan al\u0131mlar i\u00e7in amortisman ayr\u0131lmas\u0131 gerekiyor. Bu d\u00fczenleme, k\u00fc\u00e7\u00fck \u00f6l\u00e7ekli demirba\u015f al\u0131mlar\u0131nda muhasebe s\u00fcre\u00e7lerini sadele\u015ftiren ve nakit ak\u0131\u015f\u0131n\u0131 do\u011frudan etkileyen bir uygulama olarak \u00f6ne \u00e7\u0131k\u0131yor. Uygulaman\u0131n do\u011fru \u015fekilde kavranmas\u0131, hem i\u015fletmelerin vergi planlamas\u0131 hem de mali tablo d\u00fczenlemesi a\u00e7\u0131s\u0131ndan \u00f6nem ta\u015f\u0131yor.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Demirba\u015f s\u0131n\u0131r\u0131 nedir ve neden \u00f6nemlidir?<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Demirba\u015f s\u0131n\u0131r\u0131, iktisadi k\u0131ymetlerin do\u011frudan gider yaz\u0131l\u0131p yaz\u0131lamayaca\u011f\u0131n\u0131 belirleyen parasal e\u015fiktir ve 2026 y\u0131l\u0131 i\u00e7in bu tutar 12.000 TL olarak uygulanmaktad\u0131r. Vergi Usul Kanunu&#039;nun 313. maddesi kapsam\u0131nda d\u00fczenlenen bu e\u015fik, i\u015fletmelerin sat\u0131n ald\u0131\u011f\u0131 sabit k\u0131ymetleri muhasebele\u015ftirirken izleyecekleri y\u00f6ntemi belirlemektedir. S\u0131n\u0131r\u0131n alt\u0131nda kalan al\u0131mlar tek seferde gider hesaplar\u0131na aktar\u0131l\u0131rken, s\u0131n\u0131r\u0131 a\u015fan iktisadi k\u0131ymetler duran varl\u0131k olarak kaydedilip amortisman yoluyla giderle\u015ftirilmektedir.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Bu ayr\u0131m\u0131n \u00f6nemi, hem vergi matrah\u0131n\u0131n hesaplanmas\u0131nda hem de d\u00f6nem sonu bilan\u00e7o yap\u0131s\u0131nda kendini g\u00f6stermektedir. S\u0131n\u0131r\u0131n alt\u0131ndaki al\u0131mlar cari d\u00f6nemde tamamen gider yaz\u0131ld\u0131\u011f\u0131nda vergi matrah\u0131 do\u011frudan azal\u0131rken, amortismana tabi k\u0131ymetlerde bu etki faydal\u0131 \u00f6m\u00fcr boyunca yay\u0131lmaktad\u0131r. K\u00fc\u00e7\u00fck \u00f6l\u00e7ekli i\u015fletmeler i\u00e7in pratik bir kolayl\u0131k sa\u011flayan bu uygulama, ofis malzemesi, k\u00fc\u00e7\u00fck ekipman ve benzeri al\u0131mlarda muhasebe i\u015f y\u00fck\u00fcn\u00fc azaltmaktad\u0131r.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">2026 y\u0131l\u0131 i\u00e7in 12.000 TL s\u0131n\u0131r\u0131 nas\u0131l uygulan\u0131r?<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">12.000 TL&#039;lik s\u0131n\u0131r, KDV hari\u00e7 fatura tutar\u0131 \u00fczerinden de\u011ferlendirilir ve al\u0131nan iktisadi k\u0131ymetin ekonomik \u00f6mr\u00fc bir y\u0131ldan uzun olmal\u0131d\u0131r. Uygulamada dikkat edilmesi gereken di\u011fer temel unsurlar \u015funlard\u0131r:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u0130ktisadi k\u0131ymetin bedeli 12.000 TL&#039;yi a\u015fm\u0131yorsa do\u011frudan gider yazma tercihi kullan\u0131labilir, ancak zorunlu de\u011fildir; i\u015fletme amortisman yolunu da se\u00e7ebilir.<\/li>\n<li>S\u0131n\u0131ra e\u015fit veya s\u0131n\u0131r\u0131n alt\u0131ndaki al\u0131mlarda KDV tutar\u0131 hesaba kat\u0131lmaz; de\u011ferlendirme yaln\u0131zca mal bedeli \u00fczerinden yap\u0131l\u0131r.<\/li>\n<li>Ayn\u0131 i\u015flevi g\u00f6rmek \u00fczere birlikte kullan\u0131lan ve iktisadi b\u00fct\u00fcnl\u00fck olu\u015fturan ekipmanlarda tutarlar toplanarak de\u011ferlendirilir.<\/li>\n<li>S\u0131n\u0131r\u0131 a\u015fan al\u0131mlar 253, 254 veya 255 gibi ilgili duran varl\u0131k hesaplar\u0131na kaydedilerek faydal\u0131 \u00f6mre g\u00f6re amortismana tabi tutulur.<\/li>\n<li>S\u0131n\u0131r\u0131n alt\u0131ndaki al\u0131mlar i\u00e7in yap\u0131lan gider kayd\u0131, ilgili d\u00f6nemin kar zarar tablosunda do\u011frudan yer al\u0131r.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Bu uygulama bi\u00e7imi, i\u015fletmenin muhasebe politikas\u0131nda tutarl\u0131 \u015fekilde s\u00fcrd\u00fcr\u00fclmelidir. Ayn\u0131 d\u00f6nem i\u00e7inde benzer nitelikteki al\u0131mlarda farkl\u0131 y\u00f6ntemler tercih etmek raporlama tutarl\u0131l\u0131\u011f\u0131n\u0131 zedeleyebilir.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Amortisman ve do\u011frudan gider aras\u0131ndaki fark nedir?<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Do\u011frudan gider y\u00f6nteminde iktisadi k\u0131ymetin bedeli al\u0131m d\u00f6neminde tamamen giderle\u015ftirilirken, amortismanda maliyet faydal\u0131 \u00f6m\u00fcr boyunca y\u0131ll\u0131k paylara b\u00f6l\u00fcnerek gider yaz\u0131l\u0131r. Bu iki yakla\u015f\u0131m\u0131n i\u015fletme a\u00e7\u0131s\u0131ndan farkl\u0131 sonu\u00e7lar\u0131 bulunur.<\/p>\n\n\n\n<ol class=\"wp-block-list\">\n<li><strong>Kay\u0131t an\u0131ndaki muhasebe i\u015flemi farkl\u0131d\u0131r.<\/strong> Do\u011frudan gider yaz\u0131mda al\u0131m tutar\u0131 ilgili gider hesab\u0131na (770, 760 gibi) aktar\u0131l\u0131r ve varl\u0131k kayd\u0131 olu\u015fturulmaz. Amortismana tabi k\u0131ymetler ise \u00f6nce duran varl\u0131k hesab\u0131na kaydedilir, ard\u0131ndan her y\u0131l amortisman gideri ayr\u0131l\u0131r.<\/li>\n<li><strong>Vergi matrah\u0131 \u00fczerindeki etkisi zamanlama a\u00e7\u0131s\u0131ndan ayr\u0131\u015f\u0131r.<\/strong> Do\u011frudan gider tek seferde matrah\u0131 d\u00fc\u015f\u00fcr\u00fcrken, amortisman etkisini birka\u00e7 y\u0131la yayar. Bu durum k\u0131sa vadeli nakit ak\u0131\u015f\u0131 planlamas\u0131nda belirleyici olabilmektedir.<\/li>\n<li><strong>Mali tablo yap\u0131s\u0131na yans\u0131mas\u0131 de\u011fi\u015fir.<\/strong> Amortismana tabi k\u0131ymetler bilan\u00e7oda net defter de\u011feriyle g\u00f6r\u00fcnmeye devam eder. Do\u011frudan gider yaz\u0131lan al\u0131mlar ise bilan\u00e7oda iz b\u0131rakmaz, yaln\u0131zca gelir tablosunda yer al\u0131r.<\/li>\n<li><strong>Faydal\u0131 \u00f6m\u00fcr ve amortisman oran\u0131 belirlenir.<\/strong> Amortisman tercih edildi\u011finde ilgili varl\u0131k i\u00e7in Maliye Bakanl\u0131\u011f\u0131 taraf\u0131ndan a\u00e7\u0131klanan faydal\u0131 \u00f6m\u00fcr listesinden yararlan\u0131l\u0131r.<\/li>\n<\/ol>\n\n\n\n<h2 class=\"wp-block-heading\">12.000 TL alt\u0131ndaki i\u015flemler i\u00e7in \u00f6rnek uygulamalar<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Uygulamada 12.000 TL s\u0131n\u0131r\u0131n\u0131n nas\u0131l i\u015fledi\u011fini somutla\u015ft\u0131rmak i\u00e7in baz\u0131 \u00f6rnekler a\u00e7\u0131klay\u0131c\u0131 olabilir. KDV hari\u00e7 8.500 TL bedelle al\u0131nan bir yaz\u0131c\u0131, s\u0131n\u0131r\u0131n alt\u0131nda kald\u0131\u011f\u0131 i\u00e7in do\u011frudan gider yaz\u0131labilir ve tutar ilgili d\u00f6nem giderlerine aktar\u0131l\u0131r. KDV hari\u00e7 11.900 TL bedelli bir ofis koltu\u011fu da ayn\u0131 \u015fekilde tek seferde giderle\u015ftirilebilir; buradaki kritik nokta, tutar\u0131n KDV eklenmeden \u00f6nce de\u011ferlendirilmesidir. \u00d6te yandan KDV hari\u00e7 13.500 TL bedelli bir diz\u00fcst\u00fc bilgisayar s\u0131n\u0131r\u0131 a\u015ft\u0131\u011f\u0131 i\u00e7in do\u011frudan gider yaz\u0131lamaz, duran varl\u0131klar aras\u0131nda kaydedilip amortismana tabi tutulur. \u0130ktisadi b\u00fct\u00fcnl\u00fck olu\u015fturan al\u0131mlarda ise durum farkl\u0131la\u015f\u0131r; \u00f6rne\u011fin toplant\u0131 odas\u0131 i\u00e7in birlikte al\u0131nan masa ve alt\u0131 sandalyenin toplam bedeli 12.000 TL&#039;yi a\u015f\u0131yorsa, tek tek her par\u00e7a s\u0131n\u0131r\u0131n alt\u0131nda kalsa dahi b\u00fct\u00fcn olarak amortismana konu edilir.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Amortisman s\u00fcreleri ve hesaplama y\u00f6ntemi<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Amortisman s\u00fcreleri, iktisadi k\u0131ymetin t\u00fcr\u00fcne g\u00f6re Maliye Bakanl\u0131\u011f\u0131 taraf\u0131ndan yay\u0131mlanan listelerde belirlenmi\u015ftir ve genellikle 3 ila 50 y\u0131l aras\u0131nda de\u011fi\u015fiklik g\u00f6stermektedir. Yayg\u0131n uygulanan y\u00f6ntem normal amortismand\u0131r; bu y\u00f6ntemde maliyet, faydal\u0131 \u00f6mre e\u015fit oranlarda da\u011f\u0131t\u0131larak her y\u0131l ayn\u0131 tutarda gider yaz\u0131l\u0131r. Azalan bakiyeler y\u00f6ntemi de tercih edilebilir ve ilk y\u0131llarda daha y\u00fcksek gider yazma imkan\u0131 sunar.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">Avantajlar\u0131 (Art\u0131lar\u0131)<\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Duran varl\u0131\u011f\u0131n maliyetini faydal\u0131 \u00f6mre yayarak d\u00f6nemsellik ilkesine uygun mali tablo sunulmas\u0131n\u0131 sa\u011flar.<\/li>\n<li>Y\u00fcksek tutarl\u0131 yat\u0131r\u0131mlarda vergi y\u00fck\u00fcn\u00fc tek d\u00f6neme s\u0131k\u0131\u015ft\u0131rmak yerine y\u0131llara da\u011f\u0131t\u0131r.<\/li>\n<li>Azalan bakiyeler y\u00f6ntemi se\u00e7ildi\u011finde ilk y\u0131llarda daha y\u00fcksek vergi avantaj\u0131 yarat\u0131r.<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\">Dezavantajlar\u0131 (Eksileri)<\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Cari d\u00f6nemde matrah\u0131 d\u00fc\u015f\u00fcrme etkisi do\u011frudan gidere g\u00f6re daha s\u0131n\u0131rl\u0131 kal\u0131r.<\/li>\n<li>Amortisman defterinin ve envanter takibinin d\u00fczenli tutulmas\u0131 ek muhasebe i\u015f y\u00fck\u00fc gerektirir.<\/li>\n<li>Faydal\u0131 \u00f6m\u00fcr boyunca varl\u0131\u011f\u0131n takibinin yap\u0131lmas\u0131, i\u015fletme b\u00fcy\u00fckl\u00fc\u011f\u00fcne g\u00f6re operasyonel y\u00fck olu\u015fturabilir.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Do\u011fru y\u00f6ntemin se\u00e7imi, i\u015fletmenin nakit ak\u0131\u015f\u0131 plan\u0131na ve vergi stratejisine g\u00f6re \u015fekillenmektedir. \u0130\u015f d\u00fcnyas\u0131nda bilin\u00e7li ad\u0131mlar\u0131n kayna\u011f\u0131 olan \u0130\u015fin Olsun ile mevzuata ili\u015fkin g\u00fcncel i\u00e7eriklere ula\u015fmak i\u00e7in \u0130\u015f Bul.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Yasal Uyar\u0131:<\/strong> Bu yaz\u0131daki bilgiler genel bilgilendirme ama\u00e7l\u0131d\u0131r ve hukuki ya da mali dan\u0131\u015fmanl\u0131k niteli\u011fi ta\u015f\u0131maz. Vergi mevzuat\u0131 ve parasal hadler yeniden de\u011ferleme oranlar\u0131 ile de\u011fi\u015febildi\u011finden, kendi durumuna \u00f6zel bir karar almadan \u00f6nce g\u00fcncel Tebli\u011f metninin ve bir mali m\u00fc\u015favir g\u00f6r\u00fc\u015f\u00fcn\u00fcn dikkate al\u0131nmas\u0131 faydal\u0131 olacakt\u0131r.<\/p>\n<!-- templates\/buttons-placeholder.php -->\n<div class=\"da-reactions-outer TpostID7531\">\n\t    <div class=\"da-reactions-data da-reactions-container-async center\"\n         data-type=\"post\"\n         data-id=\"7531\"\n         id=\"da-reactions-slot-post-7531\">\n        <div class=\"da-reactions-static\">\n\t\t\t<img src=\"https:\/\/isinolsun.com\/blog\/wp-content\/plugins\/da-reactions\/assets\/dist\/loading.svg\" alt=\"Loading spinner\" width=\"48\" height=\"48\" \/>\n        <\/div>\n    <\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>2026 y\u0131l\u0131 i\u00e7in do\u011frudan gider yaz\u0131labilecek demirba\u015f s\u0131n\u0131r\u0131 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