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Hesap zamanı Kira geliri elde edenler Mart ayında beyanname verecek. Peki ne kadar vergi ödeyecek? İndirimler nasıl olacak? Sizin için hesapladık... takvim.com.tr Kaynak GAZETE Giriş Tarihi : 21 Şubat 2015
Gelir vergisi beyannamelerinin doldurulduğu Mart ayının yaklaşmasıyla birlikte mükelleflerin telaşı başladı. Mart'ta beyannamesi verilecek en önemli vergilerden biri,
kira gelir vergisi . Kirada evi olanlar, 2014'te yıllık
3 bin 300 liranın üzerinde gelir elde etmeleri durumunda beyanname verip, vergisini ödemek zorunda. Bir milyonu aşkın kira geliri olan ev sahibi mükellef,
25 Mart akşamına kadar beyannamelerini verecek. Kira gelirleri ile ilgili, kanunda vatandaşın birçok hakkı ve muafiyeti bulunuyor. Öncelikle yıllık kira gelirinde
3 bin 300 lira istisna tutuluyor. Yani yıllık geliri
3 bin 300 lira ve altında olanlar vergiden muaf. Beyanname vermiyor, vergi ödemiyorlar. Kira geliri beyanı
'götürü gider' veya
'gerçek gider' yöntemlerinden biri seçilerek yapılıyor. Götürü gider yönteminde, önce
3 bin 300 liralık istisna düşülüyor, ardından
1 lira masrafınız olmasa bile,
yüzde 25 'lik tutar indiriliyor. Kalan tutar üzerinden vergi hesaplanıyor.
Gerçek gider yönteminde de yine yıllık kira gelirinizden
3 bin 300 lira istisna düşülüyor. Ardından beyan ettiğiniz masraflar indirilerek, verginiz hesaplanıyor.
2014 VERGİ ORANLARI 2014 takvim yılı gelirlerinin vergilendirilmesinde esas alınacak
gelir vergisi tarifesi şöyle:
* Yıllık
11 bin liraya kadar kira alanlardan
yüzde 15, * Yıllık alınan
27 bin liralık kiranın 11 bin lirası için
bin 605 lira, fazlası için ise
yüzde 20, * 60 bin liralık kiranın
27 bin lirası için 4 bin 850 lira , fazlası için
yüzde 27, * 60 bin liradan fazla alınan kiranın
60 bin lirası için
13 bin 760 lira, 60 bin liranın üstü için ise
yüzde 35 vergi tarifesi uygulanarak kira gelir vergisi hesaplanır.
Ayrıca işyeri kira geliri
27 bin liraya kadar olanlar vergi ödemeyecek.
27 bin 1 lira olanlar beyanname doldurup vergi ödeyecek.
27 bin lira, istisna tutardır.
TAPU OLMASA DA VERGİ VAR Öte yandan okuyucularımızdan çok sık gelen birkaç sorunun cevabı da şöyle:
Evinizi yeni almış ve elinizde
tapunuz olmasa da kira geliri elde ediyorsanız, bunu beyan etmek zorundasınız.
Evinizin borcu varsa, bu
borcun ödediğiniz yıllık faizini bankadan hesaplatarak kira verginizden düşebilirsiniz.
Ödemesi olan oturduğunuz evinizin faizini ise kiradaki evinizin vergisinden düşemezsiniz.
TOPLU KİRA ALANLAR NASIL BEYAN EDER? Kira bedelinin nakden tahsil edilmesi, kiranın Türk parası veya yabancı para ile ödenmesini ifade eder. Alınan çek bedelleri de nakden tahsilat sayılır. Mükellefler tarafından o yıla veya geçmiş yıllara ait olarak tahsil edilen kira bedelleri,
tahsil edildiği yılın hasılatı sayılır. Örneğin; 2011, 2012 ve 2013 yılları kira gelirleri topluca 2014 yılında tahsil edilirse, 2014 yılının geliri olarak dikkate alınacaktır. Gelecek yıllara ait olup, peşin tahsil edilen kira bedelleri, ödemenin yapıldığı yılın değil,
gelirin ilgili olduğu yılın hasılatı olarak kabul edilir.
ÖZLEM KAMER TERCANLI