{"id":39914,"date":"2026-01-04T15:39:51","date_gmt":"2026-01-04T15:39:51","guid":{"rendered":"https:\/\/www.ddp.com.tr\/TR\/?p=39914"},"modified":"2026-01-04T15:40:08","modified_gmt":"2026-01-04T15:40:08","slug":"otv_cep_telefonu","status":"publish","type":"post","link":"https:\/\/www.ddp.com.tr\/TR\/otv_cep_telefonu\/","title":{"rendered":"Cep Telefonu \u0130thalat\u0131nda Asgari \u00d6TV Tutar\u0131 Yeninden Belirlendi"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"39914\" class=\"elementor elementor-39914\" data-elementor-settings=\"[]\">\n\t\t\t<div class=\"elementor-inner\">\n\t\t\t\t<div class=\"elementor-section-wrap\">\n\t\t\t\t\t\t\t<section class=\"elementor-element elementor-element-cf55d9a elementor-section-boxed elementor-section-height-default elementor-section-height-default elementor-section elementor-top-section\" data-id=\"cf55d9a\" data-element_type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-default\">\n\t\t\t\t<div class=\"elementor-row\">\n\t\t\t\t<div class=\"elementor-element elementor-element-c70e78e elementor-column elementor-col-100 elementor-top-column\" data-id=\"c70e78e\" data-element_type=\"column\">\n\t\t\t<div class=\"elementor-column-wrap  elementor-element-populated\">\n\t\t\t\t\t<div class=\"elementor-widget-wrap\">\n\t\t\t\t<div class=\"elementor-element elementor-element-dd500ba elementor-widget elementor-widget-heading\" data-id=\"dd500ba\" data-element_type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Cep Telefonu \u0130thalat\u0131nda Asgari \u00d6TV Tutar\u0131 Yeninden Belirlendi<\/h2>\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-element elementor-element-68b1a822 elementor-section-boxed 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792.0pt;\n\tmargin:70.85pt 70.85pt 70.85pt 70.85pt;}\ndiv.WordSection1\n\t{page:WordSection1;}\n--><\/style><!--[if gte mso 9]><xml>\n<o:shapedefaults v:ext=\"edit\" spidmax=\"1027\" \/>\n<\/xml><![endif]--><!--[if gte mso 9]><xml>\n<o:shapelayout v:ext=\"edit\">\n<o:idmap v:ext=\"edit\" data=\"1\" \/>\n<\/o:shapelayout><\/xml><![endif]--><\/head><body lang=TR link=\"#0563C1\" vlink=\"#954F72\"><div class=WordSection1><p class=MsoNormal><b><span style='color:black'>Cep Telefonu \u0130thalat\u0131nda Asgari \u00d6TV Tutar\u0131 Yeninden Belirlendi<o:p><\/o:p><\/span><\/b><\/p><p class=MsoNormal><b><a href=\"https:\/\/www.resmigazete.gov.tr\/eskiler\/2025\/12\/20251231M5-18.pdf\"><span style='color:#505050;background:white;text-decoration:none'>\u00d6zel T\u00fcketim Vergisi (IV) Say\u0131l\u0131 Liste Uygulama Genel Tebli\u011finde De\u011fi\u015fiklik Yap\u0131lmas\u0131na Dair Tebli\u011f (Seri No: 5)<\/span><\/a><o:p><\/o:p><\/b><\/p><p class=MsoNormal><b><span style='color:black'><o:p>&nbsp;<\/o:p><\/span><\/b><\/p><p class=MsoNormal><span style='color:black'><o:p>&nbsp;<\/o:p><\/span><\/p><p class=MsoNormal><b><i><span style='color:black'>III. B- ORAN, TUTAR VE YETK\u0130<o:p><\/o:p><\/span><\/i><\/b><\/p><p class=MsoNormal style='font-variant-ligatures: normal;font-variant-caps: normal;orphans: 2;widows: 2;-webkit-text-stroke-width: 0px;text-decoration-thickness: initial;text-decoration-style: initial;text-decoration-color: initial;word-spacing:0px'><b><i><span style='color:black'>1. Oran ve Tutar<o:p><\/o:p><\/span><\/i><\/b><\/p><p class=MsoNormal style='font-variant-ligatures: normal;font-variant-caps: normal;orphans: 2;widows: 2;-webkit-text-stroke-width: 0px;text-decoration-thickness: initial;text-decoration-style: initial;text-decoration-color: initial;word-spacing:0px'><i><span style='color:black'><o:p>&nbsp;<\/o:p><\/span><\/i><\/p><p class=MsoNormal><i><span style='color:black'>\u00d6zel T\u00fcketim Vergisi Kanununun 12 nci maddesinin (1) numaral\u0131 f\u0131kras\u0131nda, Kanuna ekli listelerde yer alan mallardan, kar\u015f\u0131lar\u0131nda belirtilen tutar ve\/veya oranlarda \u00d6TV al\u0131naca\u011f\u0131 h\u00fckme ba\u011flanm\u0131\u015f olup, (IV) say\u0131l\u0131 listede b\u00fct\u00fcn mallar i\u00e7in nispi vergi oran\u0131 \u00f6ng\u00f6r\u00fclm\u00fc\u015ft\u00fcr.<o:p><\/o:p><\/span><\/i><\/p><p class=MsoNormal style='font-variant-ligatures: normal;font-variant-caps: normal;orphans: 2;widows: 2;-webkit-text-stroke-width: 0px;text-decoration-thickness: initial;text-decoration-style: initial;text-decoration-color: initial;word-spacing:0px'><i><span style='color:black'><o:p>&nbsp;<\/o:p><\/span><\/i><\/p><p class=MsoNormal><i><span style='color:black'>Ancak, Kanunun&nbsp;<a href=\"https:\/\/www.gumrukkulliyati.com\/index.php?id=docs\/gumruk_mevzuati\/dosyalar\/diger_kanunlar\/4760_sayili_ozel_tuketim_vergisi_kanunu.htm#Ge%C3%A7iciMd6\" target=\"_blank\"><span style='color:black;text-decoration:none'>ge\u00e7ici 6 nc\u0131<\/span><\/a>&nbsp;maddesinde, 31\/12\/2033 tarihine kadar, (IV) say\u0131l\u0131 listede yer alan 8517.12.00.00.11 G.T.\u0130.P. numaral\u0131 mallar\u0131n kar\u015f\u0131s\u0131nda g\u00f6sterilen orana g\u00f6re hesaplanan verginin, bu mallar\u0131n her bir adedi i\u00e7in 160 TL&#8217;den az olmas\u0131 halinde, orana g\u00f6re hesaplanan vergi yerine her bir adet i\u00e7in 160 TL vergi al\u0131naca\u011f\u0131, bu maddede yer alan tutarlar\u0131n, her y\u0131l bir \u00f6nceki y\u0131la ili\u015fkin olarak 213 say\u0131l\u0131 Vergi Usul Kanunu h\u00fck\u00fcmlerine g\u00f6re belirlenen yeniden de\u011ferleme oran\u0131nda art\u0131r\u0131lmak suretiyle uygulanaca\u011f\u0131, hesaplanan tutar\u0131n 1 liray\u0131 a\u015fmayan kesirlerinin dikkate al\u0131nmayaca\u011f\u0131 ve Cumhurba\u015fkan\u0131n\u0131n bu tutar\u0131 veya yeniden de\u011ferleme oran\u0131 uygulanmak suretiyle belirlenmi\u015f olan&nbsp;tutar\u0131 s\u0131f\u0131ra kadar indirmeye, \u00fc\u00e7 kat\u0131na kadar art\u0131rmaya yetkili oldu\u011fu h\u00fck\u00fcm alt\u0131na al\u0131nm\u0131\u015ft\u0131r. S\u00f6z konusu tutar,<s>01\/01\/2025 tarihinden itibaren 364 TL<\/s> &nbsp;<span style='background:yellow;mso-highlight:yellow'>1\/1\/2026 tarihinden itibaren 456 TL<\/span> olarak belirlenmi\u015ftir<\/span><\/i><span style='color:black'>.<o:p><\/o:p><\/span><\/p><p class=MsoNormal><span style='color:black'><o:p>&nbsp;<\/o:p><\/span><\/p><p class=MsoNormal><span style='color:black'>Resmi Gazete <\/span>: <span style='color:black'>https:\/\/www.resmigazete.gov.tr\/eskiler\/2025\/12\/20251231M5-18.pdf<\/span><o:p><\/o:p><\/p><p class=MsoNormal><b><span style='mso-fareast-language:TR'><o:p>&nbsp;<\/o:p><\/span><\/b><\/p><table class=MsoTableGrid border=0 cellspacing=0 cellpadding=0 style='border-collapse:collapse;border:none'><tr><td width=626 valign=top style='width:469.8pt;padding:0cm 5.4pt 0cm 5.4pt'><p class=MsoNormal style='margin-left:6.25pt'><!--[if gte vml 1]><v:shapetype id=\"_x0000_t75\" coordsize=\"21600,21600\" o:spt=\"75\" o:preferrelative=\"t\" 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style='position:absolute;left:0;text-align:left;margin-left:14.15pt;margin-top:19.5pt;width:354.75pt;height:.75pt;z-index:251659264;visibility:visible;mso-width-percent:0;mso-height-percent:0;mso-wrap-distance-left:0;mso-wrap-distance-top:0;mso-wrap-distance-right:0;mso-wrap-distance-bottom:0;mso-position-horizontal:absolute;mso-position-horizontal-relative:page;mso-position-vertical:absolute;mso-position-vertical-relative:text;mso-width-percent:0;mso-height-percent:0;mso-width-relative:page;mso-height-relative:page'>\n<v:imagedata src=\"cid:image002.png@01DC7DA9.3DBB6AB0\" o:title=\"\" \/>\n<o:lock v:ext=\"edit\" aspectratio=\"f\" \/>\n<w:wrap anchorx=\"page\"\/>\n<\/v:shape><![endif]--><![if !vml]><span style='mso-ignore:vglayout;position:absolute;z-index:251659264;left:0px;margin-left:19px;margin-top:26px;width:473px;height:1px'><img decoding=\"async\" width=473 height=1 style='width:4.927in;height:.0104in' src=\"cid:image002.png@01DC7DA9.3DBB6AB0\" v:shapes=\"Serbest_x0020_Form_x0020_2\"><\/span><![endif]><span style='font-size:8.0pt;font-family:\"Arial\",sans-serif;color:#231F20'>31<span style='letter-spacing:-.55pt'> <\/span>Aral\u0131k 2025 <span style='letter-spacing:-.1pt'>\u00c7AR\u015eAMBA<\/span>\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 <\/span><b><span style='font-size:12.0pt;font-family:\"Palatino Linotype\",serif;color:#B31117'>Resm\u00ee <span style='letter-spacing:-.1pt'>Gazete<\/span>\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0\u00a0 <\/span><\/b><span style='font-size:8.0pt;font-family:\"Arial\",sans-serif;color:#231F20'>Say\u0131 : 33124 <b>(5. <span style='letter-spacing:-.1pt'>M\u00fckerrer)<\/span><\/b><\/span><b><span style='font-size:8.0pt;font-family:\"Arial\",sans-serif'><o:p><\/o:p><\/span><\/b><\/p><h1><span style='color:#231F20;letter-spacing:-.1pt'>TEBL\u0130\u011e<\/span><o:p><\/o:p><\/h1><p class=MsoNormal style='margin-top:8.4pt'><u><span style='color:#231F20'>Hazine ve Maliye Bakanl\u0131\u011f\u0131 (Gelir \u0130daresi <span style='letter-spacing:-.1pt'>Ba\u015fkanl\u0131\u011f\u0131)&#8217;ndan:<br><\/span><\/span><\/u><span style='color:#231F20'>\u00d6ZEL<span style='letter-spacing:-.7pt'> <\/span>T\u00dcKET\u0130M<span style='letter-spacing:-.6pt'> <\/span>VERG\u0130S\u0130<span style='letter-spacing:-.6pt'> <\/span>(IV)<span style='letter-spacing:-.6pt'> <\/span>SAYILI<span style='letter-spacing:-.4pt'> <\/span>L\u0130STE<span style='letter-spacing:-.4pt'> <\/span>UYGULAMA<span style='letter-spacing:-.6pt'> <\/span>GENEL TEBL\u0130\u011e\u0130NDE DE\u011e\u0130\u015e\u0130KL\u0130K YAPILMASINA DA\u0130R TEBL\u0130\u011e<br><\/span><b><span style='font-size:9.5pt;color:#231F20'>(SER\u0130 NO: <span style='letter-spacing:-.25pt'>5)<o:p><\/o:p><\/span><\/span><\/b><\/p><p class=MsoBodyText style='margin-left:0cm;line-height:141%'><b><span style='color:#231F20'>MADDE 1- <\/span><\/b><span style='color:#231F20'>20\/8\/2015 tarihli ve 29451 say\u0131l\u0131 Resm\u00ee Gazete&#8217;de yay\u0131mlanan \u00d6zel<span style='letter-spacing:-.1pt'> <\/span>T\u00fc-ketim<span style='letter-spacing:-.05pt'> <\/span>Vergisi (IV) Say\u0131l\u0131 Liste Uygulama Genel<span style='letter-spacing:-.05pt'> <\/span>Tebli\u011finin (III\/B\/1) b\u00f6l\u00fcm\u00fcn\u00fcn ikinci para-graf\u0131nda yer alan &#8220;1\/1\/2025 tarihinden itibaren 364<span style='letter-spacing:-.15pt'> <\/span>TL&#8221; ibaresi &#8220;1\/1\/2026 tarihinden itibaren 456 TL&#8221; \u015feklinde de\u011fi\u015ftirilmi\u015ftir.<\/span><o:p><\/o:p><\/p><p class=MsoBodyText style='margin-left:0cm;line-height:10.85pt;mso-line-height-rule:exactly'><b><span style='color:#231F20'>MADDE<span style='letter-spacing:-.25pt'> <\/span>2-<span style='letter-spacing:-.1pt'> <\/span><\/span><\/b><span style='color:#231F20'>Bu<span style='letter-spacing:-.25pt'> <\/span>Tebli\u011f<span style='letter-spacing:-.1pt'> <\/span>1\/1\/2026<span style='letter-spacing:-.1pt'> <\/span>tarihinde<span style='letter-spacing:-.1pt'> <\/span>y\u00fcr\u00fcrl\u00fc\u011fe<span style='letter-spacing:-.1pt'> girer.<\/span><\/span><o:p><\/o:p><\/p><p class=MsoBodyText style='mso-margin-top-alt:4.65pt;margin-right:0cm;margin-bottom:0cm;margin-left:0cm;margin-bottom:.0001pt'><b><span style='color:#231F20'>MADDE<span style='letter-spacing:-.1pt'> <\/span>3-<span style='letter-spacing:-.1pt'> <\/span><\/span><\/b><span style='color:#231F20'>Bu<span style='letter-spacing:-.25pt'> <\/span>Tebli\u011f<span style='letter-spacing:-.1pt'> <\/span>h\u00fck\u00fcmlerini<span style='letter-spacing:-.05pt'> <\/span>Hazine<span style='letter-spacing:-.1pt'> <\/span>ve<span style='letter-spacing:-.05pt'> <\/span>Maliye<span style='letter-spacing:-.1pt'> <\/span>Bakan\u0131<span style='letter-spacing:-.05pt'> <\/span><span style='letter-spacing:-.1pt'>y\u00fcr\u00fct\u00fcr.<\/span><\/span><o:p><\/o:p><\/p><p class=MsoNormal><b><span style='mso-fareast-language:TR'><o:p>&nbsp;<\/o:p><\/span><\/b><\/p><\/td><\/tr><\/table><p class=MsoNormal><b><span style='mso-fareast-language:TR'><o:p>&nbsp;<\/o:p><\/span><\/b><\/p><p class=MsoNormal><b><span style='mso-fareast-language:TR'><o:p>&nbsp;<\/o:p><\/span><\/b><\/p><p class=MsoNormal><o:p>&nbsp;<\/o:p><\/p><p class=MsoNormal style='margin-top:8.4pt'><o:p>&nbsp;<\/o:p><\/p><p class=MsoNormal style='text-align:justify'><o:p>&nbsp;<\/o:p><\/p><\/div><\/body><\/html><\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t\t\t<\/div>\n\t\t\t<\/div>\n\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>Cep Telefonu \u0130thalat\u0131nda Asgari \u00d6TV Tutar\u0131 Yeninden Belirlendi Cep Telefonu \u0130thalat\u0131nda Asgari \u00d6TV Tutar\u0131 Yeninden Belirlendi \u00d6zel T\u00fcketim Vergisi (IV) Say\u0131l\u0131 Liste Uygulama Genel Tebli\u011finde De\u011fi\u015fiklik Yap\u0131lmas\u0131na Dair Tebli\u011f (Seri No: 5) &nbsp; &nbsp; III. B- ORAN, TUTAR VE YETK\u0130 1. Oran ve Tutar &nbsp; \u00d6zel T\u00fcketim Vergisi Kanununun 12 nci maddesinin (1) numaral\u0131 f\u0131kras\u0131nda,<\/p><\/div>\n<div class=\"blog-btn\"><a href=\"https:\/\/www.ddp.com.tr\/TR\/otv_cep_telefonu\/\" class=\"home-blog-btn\">Daha fazlas\u0131n\u0131 oku<\/a><\/p>\n","protected":false},"author":1,"featured_media":39916,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"elementor_header_footer","format":"standard","meta":{"footnotes":""},"categories":[6],"tags":[],"class_list":["post-39914","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog"],"_links":{"self":[{"href":"https:\/\/www.ddp.com.tr\/TR\/wp-json\/wp\/v2\/posts\/39914","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.ddp.com.tr\/TR\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.ddp.com.tr\/TR\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.ddp.com.tr\/TR\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.ddp.com.tr\/TR\/wp-json\/wp\/v2\/comments?post=39914"}],"version-history":[{"count":2,"href":"https:\/\/www.ddp.com.tr\/TR\/wp-json\/wp\/v2\/posts\/39914\/revisions"}],"predecessor-version":[{"id":39917,"href":"https:\/\/www.ddp.com.tr\/TR\/wp-json\/wp\/v2\/posts\/39914\/revisions\/39917"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.ddp.com.tr\/TR\/wp-json\/wp\/v2\/media\/39916"}],"wp:attachment":[{"href":"https:\/\/www.ddp.com.tr\/TR\/wp-json\/wp\/v2\/media?parent=39914"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.ddp.com.tr\/TR\/wp-json\/wp\/v2\/categories?post=39914"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.ddp.com.tr\/TR\/wp-json\/wp\/v2\/tags?post=39914"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}