Maaşını sabit ücret üzerinden almayan SGK'lılar ile milyonlarca memurun gelirini etkileyecek, işletmelerin ve ücretlilerin 2021 yılı gelir vergisi tarife dilimleri belli oldu. Tarife, Resmi Gazete'nin mükerrer sayısında yayımlandı.
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Maaşını sabit ücret üzerinden almayan SGK'lılar ile milyonlarca memurun gelirini etkileyecek, işletmelerin ve ücretlilerin 2021 yılı gelir vergisi tarife dilimleri belli oldu. Tarife, Resmi Gazete'nin mükerrer sayısında yayımlandı.
Buna göre en düşük dilim olan yüzde 15'lik vergiye tabi olan tutar, yüzde 9.09 artırılarak 24 bin liraya çıkarıldı.
Yüzde 20'lik dilime tabi gelirin sınırı 49 bin liradan 53 bin liraya yükseltildi. Bunun 24 bin lirası için 3 bin 600 lira fazlası için ise yüzde 20 vergi uygulanacak.
130 bin liraya kadar olan gelirin 53 bin lirası için 9 bin 400 lira, fazlası için yüzde 27 vergi alınacak. 650 bin liranın 130 bin lirası için 30 bin 190 lira, kalanı için yüzde 35 vergi alınacak.
Ücret gelirlerinde 650 bin liranın 190 bin lirası için vergi 46 bin 390 lira olacak.
650 bin liradan fazla gelirlerde ise 650 bin lira için 212 bin 190 lira, fazlası için ise yüzde 40 vergi uygulanacak.
2021 GELİR VERGİSİ DİLİMLERİ
24 bin liraya kadar 15
53 bin TL'nin 24 bini için 3600, fazlası 20
130 bin TL'nin 53 bini için 9400, fazlası 27
650 bin TL'nin 130 bini için 30.190 fazlası 35
650 binden fazlasının, 650 bini için 22.190, fazlası 40
VERGİ DİLİMİ NEDİR?
Çalışanların aralık ayı maaşları ocak ayında yatacak. Büyük olasılıkla da çalışanlar maaşlarda kesinti ile karşılacak. Brüt ücret aydan aya değişmezken, net maaşlarda yaşanan bu düşüşün nedeni vergiler. Buna vergi dilimi deniyor. Yani, Devletin çalışanların gelirleri üzerinden yaptığı oransal bir kesinti.
VERGİ DİLİMİNE GÖRE MAAŞ NASIL HESAPLANIR?
Brüt ücretten; sigorta primleri ve vergiler düşülerek net maaşlar hesaplanıyor. Çalışanlar yıla yüzde 15 oranında vergi kesintisiyle başlarken ilerleyen aylarda vergi oranları yüzde 20 ve daha yüksek oranlara (yüzde 27, 35 ve 40) çıkabiliyor. Artan vergi oranlarıyla brüt maaştan kesilen vergi de arttığından çalışanın eline geçen net maaş da otomatik olarak azalıyor.
Buna göre, 5.000 TL brüt ücret alanlar aralık ayın maaşını 352,50 eksik tutarla 3 bin 582,78 lira alacak. Oran artışları; sırasıyla -yıl içi toplam vergi matrahı- 22 bin lirayı aştığında, 49 bin lirayı aştığında ve son olarak 180 bin lirayı aştığında gerçekleşiyor.
BEYANNAME ZORUNLULUĞU
Ayrıca 2020 gelirleri için yüksek ücretlilere beyanname verme zorunluluğu da geldi. (7194 sayılı kanunla Gelir Vergisi Kanunu'nun 86'ncı maddesinde yapılan değişiklik) Yıllık ücret geliri 600 bin lirayı aşan çalışanlar, tek bir işverenden ücret almış olsalar da, 2021 Mart ayında beyanname vermek zorundalar. Bu kişiler; daha önce ücret gelirlerinden düşemedikleri bazı masrafları da, beyanname verdikleri için artık gelirlerinden düşebilme imkânına sahip oldular.