{"id":847,"date":"2026-10-09T14:10:24","date_gmt":"2026-10-09T11:10:24","guid":{"rendered":"https:\/\/yolcu360.com\/blog\/?p=847"},"modified":"2026-10-09T14:15:27","modified_gmt":"2026-10-09T11:15:27","slug":"arac-kiralama-vergi-avantajlari","status":"publish","type":"post","link":"https:\/\/yolcu360.com\/blog\/arac-kiralama-vergi-avantajlari\/","title":{"rendered":"Ara\u00e7 Kiralamada Vergi Avantajlar\u0131 Nelerdir?"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\">Ara\u00e7 kiralamada vergi avantajlar\u0131, i\u015fletme faaliyetinde kullan\u0131lan kiral\u0131k ara\u00e7lara ili\u015fkin belirli giderlerin vergiye esas kazanc\u0131n hesaplanmas\u0131nda dikkate al\u0131nabilmesinden kaynaklan\u0131yor. 2026 y\u0131l\u0131nda kiralama yoluyla edinilen her bir binek otomobil i\u00e7in ayl\u0131k KDV hari\u00e7 46.000 TL&#8217;ye kadar kira bedeli gider olarak dikkate al\u0131nabiliyor.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Ancak burada \u00f6nemli bir ayr\u0131m var: 46.000 TL do\u011frudan \u00f6denecek vergiden d\u00fc\u015f\u00fclen bir tutar de\u011fil. Mevzuattaki \u015fartlar\u0131 kar\u015f\u0131layan gider, i\u015fletmenin gelir veya kurumlar vergisine esas kazanc\u0131n\u0131n belirlenmesinde dikkate al\u0131n\u0131yor.<\/p>\n\n\n\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_88 ez-toc-wrap-left counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">\u0130\u00e7indekiler<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"\u0130\u00e7indekiler Tablosunu A\u00e7\/Kapat\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1 eztoc-toggle-hide-by-default' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/yolcu360.com\/blog\/arac-kiralama-vergi-avantajlari\/#Arac_Kiralama_Vergi_Avantajlari_ve_Guncel_Limitler\" >Ara\u00e7 Kiralama Vergi Avantajlar\u0131 ve G\u00fcncel Limitler<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/yolcu360.com\/blog\/arac-kiralama-vergi-avantajlari\/#Arac_Kiralama_Gideri_Ne_Kadar_Vergiden_Duser\" >Ara\u00e7 Kiralama Gideri Ne Kadar Vergiden D\u00fc\u015fer?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/yolcu360.com\/blog\/arac-kiralama-vergi-avantajlari\/#Arac_Kiralamada_KDV_Indirimi_Nasil_Yapilir\" >Ara\u00e7 Kiralamada KDV \u0130ndirimi Nas\u0131l Yap\u0131l\u0131r?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/yolcu360.com\/blog\/arac-kiralama-vergi-avantajlari\/#Yakit_Bakim_ve_Sigorta_Giderlerinin_Ne_Kadari_Gider_Yazilabilir\" >Yak\u0131t, Bak\u0131m ve Sigorta Giderlerinin Ne Kadar\u0131 Gider Yaz\u0131labilir?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/yolcu360.com\/blog\/arac-kiralama-vergi-avantajlari\/#Gunluk_Arac_Kiralamada_Gider_Siniri_Nasil_Hesaplanir\" >G\u00fcnl\u00fck Ara\u00e7 Kiralamada Gider S\u0131n\u0131r\u0131 Nas\u0131l Hesaplan\u0131r?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/yolcu360.com\/blog\/arac-kiralama-vergi-avantajlari\/#Sahis_Sirketleri_Arac_Kiralamayi_Gider_Gosterebilir_mi\" >\u015eah\u0131s \u015eirketleri Ara\u00e7 Kiralamay\u0131 Gider G\u00f6sterebilir mi?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/yolcu360.com\/blog\/arac-kiralama-vergi-avantajlari\/#Binek_ve_Ticari_Araclarda_Vergi_Uygulamasi_Ayni_mi\" >Binek ve Ticari Ara\u00e7larda Vergi Uygulamas\u0131 Ayn\u0131 m\u0131?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/yolcu360.com\/blog\/arac-kiralama-vergi-avantajlari\/#Arac_Kiralamak_mi_Satin_Almak_mi_Vergi_Acisindan_Avantajli\" >Ara\u00e7 Kiralamak m\u0131 Sat\u0131n Almak m\u0131 Vergi A\u00e7\u0131s\u0131ndan Avantajl\u0131?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/yolcu360.com\/blog\/arac-kiralama-vergi-avantajlari\/#Arac_Kiralamada_Vergi_Avantajindan_Yararlanmak_Icin_Nelere_Dikkat_Edilmeli\" >Ara\u00e7 Kiralamada Vergi Avantaj\u0131ndan Yararlanmak \u0130\u00e7in Nelere Dikkat Edilmeli?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/yolcu360.com\/blog\/arac-kiralama-vergi-avantajlari\/#Sirketler_Icin_Arac_Kiralamanin_Diger_Avantajlari\" >\u015eirketler \u0130\u00e7in Ara\u00e7 Kiralaman\u0131n Di\u011fer Avantajlar\u0131<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/yolcu360.com\/blog\/arac-kiralama-vergi-avantajlari\/#Arac_Kiralamada_Vergi_Avantajlari_Sikca_Sorulan_Sorular\" >Ara\u00e7 Kiralamada Vergi Avantajlar\u0131 S\u0131k\u00e7a Sorulan Sorular<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/yolcu360.com\/blog\/arac-kiralama-vergi-avantajlari\/#Arac_kiralama_faturasi_tamamen_gider_yazilir_mi\" >Ara\u00e7 kiralama faturas\u0131 tamamen gider yaz\u0131l\u0131r m\u0131?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/yolcu360.com\/blog\/arac-kiralama-vergi-avantajlari\/#46000_TL_arac_kiralama_siniri_KDV_dahil_mi\" >46.000 TL ara\u00e7 kiralama s\u0131n\u0131r\u0131 KDV dahil mi?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/yolcu360.com\/blog\/arac-kiralama-vergi-avantajlari\/#Kiralik_aracin_yakiti_gider_yazilir_mi\" >Kiral\u0131k arac\u0131n yak\u0131t\u0131 gider yaz\u0131l\u0131r m\u0131?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/yolcu360.com\/blog\/arac-kiralama-vergi-avantajlari\/#Arac_kiralama_KDVsinin_tamami_indirilebilir_mi\" >Ara\u00e7 kiralama KDV&#8217;sinin tamam\u0131 indirilebilir mi?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/yolcu360.com\/blog\/arac-kiralama-vergi-avantajlari\/#Arac_kiralama_vergi_avantaji_bireysel_musteriler_icin_gecerli_mi\" >Ara\u00e7 kiralama vergi avantaj\u0131 bireysel m\u00fc\u015fteriler i\u00e7in ge\u00e7erli mi?<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Arac_Kiralama_Vergi_Avantajlari_ve_Guncel_Limitler\"><\/span>Ara\u00e7 Kiralama Vergi Avantajlar\u0131 ve G\u00fcncel Limitler<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Binek otomobillere ili\u015fkin 2026 y\u0131l\u0131nda uygulanan temel gider ve amortisman s\u0131n\u0131rlar\u0131 \u015f\u00f6yle:<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><thead><tr><th class=\"has-text-align-center\" data-align=\"center\"><strong>Vergisel uygulama<\/strong><\/th><th class=\"has-text-align-center\" data-align=\"center\">Limitler<\/th><\/tr><\/thead><tbody><tr><td class=\"has-text-align-center\" data-align=\"center\">Kiral\u0131k binek otomobil ayl\u0131k kira gideri<\/td><td class=\"has-text-align-center\" data-align=\"center\"><strong>46.000 TL + KDV<\/strong><\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\">Binek otomobil cari giderleri<\/td><td class=\"has-text-align-center\" data-align=\"center\"><strong>En fazla %70<\/strong><\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\">Sat\u0131n al\u0131nan ara\u00e7ta gider yaz\u0131labilecek \u00d6TV + KDV<\/td><td class=\"has-text-align-center\" data-align=\"center\"><strong>1.200.000 TL<\/strong><\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\">\u00d6TV ve KDV hari\u00e7 amortismana esas \u00fcst s\u0131n\u0131r<\/td><td class=\"has-text-align-center\" data-align=\"center\"><strong>1.380.000 TL<\/strong><\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\">Vergiler maliyete eklenirse \/ ikinci el ara\u00e7ta amortisman \u00fcst s\u0131n\u0131r\u0131<\/td><td class=\"has-text-align-center\" data-align=\"center\"><strong>2.600.000 TL<\/strong><\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">Bu tutarlar faaliyet konusu binek otomobili kiralamak veya i\u015fletmek olan \u015firketlerin bu ama\u00e7la kulland\u0131klar\u0131 ara\u00e7lar hari\u00e7 olmak \u00fczere genel binek otomobil gider k\u0131s\u0131tlamalar\u0131n\u0131 g\u00f6steriyor. Daha ayr\u0131nt\u0131l\u0131 hesaplama ve \u00f6rnekler i\u00e7in <a href=\"https:\/\/yolcu360.com\/blog\/arac-kiralama-gider-kisitlamasi\/\" target=\"_blank\" rel=\"noreferrer noopener\">binek ara\u00e7larda gider k\u0131s\u0131tlamas\u0131<\/a> rehberimizi inceleyebilirsiniz.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Arac_Kiralama_Gideri_Ne_Kadar_Vergiden_Duser\"><\/span>Ara\u00e7 Kiralama Gideri Ne Kadar Vergiden D\u00fc\u015fer?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<figure class=\"wp-block-image size-large\"><img fetchpriority=\"high\" decoding=\"async\" width=\"1024\" height=\"576\" src=\"https:\/\/yolcu360.com\/blog\/wp-content\/uploads\/2026\/10\/arac-kiralama-vergi-avantajlari-1024x576.webp\" alt=\"ara\u00e7 kiralama vergi avantajlar\u0131\" class=\"wp-image-77897\" srcset=\"https:\/\/yolcu360.com\/blog\/wp-content\/uploads\/2026\/10\/arac-kiralama-vergi-avantajlari-1024x576.webp 1024w, https:\/\/yolcu360.com\/blog\/wp-content\/uploads\/2026\/10\/arac-kiralama-vergi-avantajlari-150x84.webp 150w, https:\/\/yolcu360.com\/blog\/wp-content\/uploads\/2026\/10\/arac-kiralama-vergi-avantajlari-768x432.webp 768w, https:\/\/yolcu360.com\/blog\/wp-content\/uploads\/2026\/10\/arac-kiralama-vergi-avantajlari-500x281.webp 500w, https:\/\/yolcu360.com\/blog\/wp-content\/uploads\/2026\/10\/arac-kiralama-vergi-avantajlari-370x208.webp 370w, https:\/\/yolcu360.com\/blog\/wp-content\/uploads\/2026\/10\/arac-kiralama-vergi-avantajlari-863x486.webp 863w, https:\/\/yolcu360.com\/blog\/wp-content\/uploads\/2026\/10\/arac-kiralama-vergi-avantajlari-641x361.webp 641w, https:\/\/yolcu360.com\/blog\/wp-content\/uploads\/2026\/10\/arac-kiralama-vergi-avantajlari-270x152.webp 270w, https:\/\/yolcu360.com\/blog\/wp-content\/uploads\/2026\/10\/arac-kiralama-vergi-avantajlari.webp 1066w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">2026 y\u0131l\u0131nda i\u015fletme veya mesleki faaliyet kapsam\u0131nda kiralanan her bir binek otomobil i\u00e7in ayl\u0131k KDV hari\u00e7 46.000 TL&#8217;ye kadar kira bedeli gider olarak dikkate al\u0131nabilir. 46.000 TL&#8217;yi a\u015fan b\u00f6l\u00fcm ise gelir veya kurumlar vergisi hesab\u0131nda indirilemez. <\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>\u00d6rne\u011fin KDV hari\u00e7 ayl\u0131k kira bedeli 60.000 TL olan bir binek otomobilde:<\/strong><\/li>\n\n\n\n<li><strong>46.000 TL:<\/strong> gider olarak dikkate al\u0131nabilir.<\/li>\n\n\n\n<li><strong>14.000 TL:<\/strong> gider k\u0131s\u0131tlamas\u0131na tak\u0131l\u0131r.<\/li>\n\n\n\n<li>S\u0131n\u0131r\u0131 a\u015fan b\u00f6l\u00fcme ili\u015fkin KDV de indirim konusu yap\u0131lamaz.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Bu nedenle \u015firket i\u00e7in ara\u00e7 se\u00e7erken yaln\u0131z kiralama fiyat\u0131na de\u011fil, vergi a\u00e7\u0131s\u0131ndan gider kabul edilebilen b\u00f6l\u00fcme de bakmak gerekiyor. \u0130ndirilemeyen giderlere ili\u015fkin KDV&#8217;nin de indirilemeyece\u011fi Gelir \u0130daresi uygulamas\u0131nda a\u00e7\u0131k\u00e7a belirtiliyor.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Arac_Kiralamada_KDV_Indirimi_Nasil_Yapilir\"><\/span>Ara\u00e7 Kiralamada KDV \u0130ndirimi Nas\u0131l Yap\u0131l\u0131r?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Faaliyetle ilgili kiral\u0131k binek otomobil giderlerinde, vergi mevzuat\u0131na g\u00f6re kabul edilen kira bedeline ili\u015fkin KDV genel esaslar kapsam\u0131nda indirim konusu yap\u0131labilir. Ancak kira bedelinin y\u0131ll\u0131k olarak belirlenen gider s\u0131n\u0131r\u0131n\u0131 a\u015fan k\u0131sm\u0131na isabet eden KDV indirilemez. Bu tutar ayr\u0131ca kanunen kabul edilmeyen gider kapsam\u0131nda de\u011ferlendirilir.K\u0131sacas\u0131 ara\u00e7 kiralama faturas\u0131nda KDV bulunmas\u0131, faturadaki KDV&#8217;nin her ko\u015fulda tamam\u0131n\u0131n indirilebilece\u011fi anlam\u0131na gelmiyor.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Yakit_Bakim_ve_Sigorta_Giderlerinin_Ne_Kadari_Gider_Yazilabilir\"><\/span>Yak\u0131t, Bak\u0131m ve Sigorta Giderlerinin Ne Kadar\u0131 Gider Yaz\u0131labilir?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">46.000 TL&#8217;lik s\u0131n\u0131r ara\u00e7 kira bedeli i\u00e7in uygulan\u0131yor. Arac\u0131n kullan\u0131m\u0131 s\u0131ras\u0131nda ortaya \u00e7\u0131kan cari giderlerde ise farkl\u0131 bir kural bulunuyor. Faaliyet konusu binek otomobili kiralamak veya i\u015fletmek olmayan m\u00fckelleflerde binek otomobillere ili\u015fkin:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Yak\u0131t,<\/li>\n\n\n\n<li>Bak\u0131m,<\/li>\n\n\n\n<li>Tamir,<\/li>\n\n\n\n<li>Sigorta benzeri cari giderlerin <strong>en fazla %70&#8217;i<\/strong> gelir veya kurumlar vergisi a\u00e7\u0131s\u0131ndan gider olarak dikkate al\u0131nabiliyor.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Dolay\u0131s\u0131yla \u201cayl\u0131k 46.000 TL s\u0131n\u0131r\u0131na yak\u0131t da dahil\u201d demek do\u011fru de\u011fil. Kira gideri ile arac\u0131n kullan\u0131m giderleri iki ayr\u0131 kurala tabi.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Gunluk_Arac_Kiralamada_Gider_Siniri_Nasil_Hesaplanir\"><\/span>G\u00fcnl\u00fck Ara\u00e7 Kiralamada Gider S\u0131n\u0131r\u0131 Nas\u0131l Hesaplan\u0131r?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u015eirketin arac\u0131 bir ay yerine birka\u00e7 g\u00fcn kiralamas\u0131 durumunda da gider s\u0131n\u0131r\u0131 uygulan\u0131yor. Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131na g\u00f6re g\u00fcnl\u00fck \u00fcst s\u0131n\u0131r, o y\u0131l i\u00e7in ge\u00e7erli ayl\u0131k kira gider s\u0131n\u0131r\u0131n\u0131n kiralaman\u0131n yap\u0131ld\u0131\u011f\u0131 ay\u0131n g\u00fcn say\u0131s\u0131na b\u00f6l\u00fcnmesiyle hesaplan\u0131yor. \u00d6rne\u011fin 30 g\u00fcnl\u00fck bir ay i\u00e7in:<\/p>\n\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\">\n<p class=\"wp-block-paragraph\"><strong>46.000 TL \u00f7 30 = yakla\u015f\u0131k 1.533 TL<\/strong><\/p>\n<\/blockquote>\n\n\n\n<p class=\"wp-block-paragraph\">Bu durumda g\u00fcnl\u00fck kiralamada gider olarak dikkate al\u0131nabilecek KDV hari\u00e7 tutar g\u00fcnl\u00fck yakla\u015f\u0131k 1.533 TL \u00fczerinden hesaplan\u0131r.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Sahis_Sirketleri_Arac_Kiralamayi_Gider_Gosterebilir_mi\"><\/span>\u015eah\u0131s \u015eirketleri Ara\u00e7 Kiralamay\u0131 Gider G\u00f6sterebilir mi?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Evet. Vergi avantaj\u0131 yaln\u0131zca anonim veya limited \u015firketlere \u00f6zg\u00fc de\u011fil. Ticari kazan\u00e7 sahipleri ve serbest meslek erbab\u0131 da faaliyetlerinde kulland\u0131klar\u0131 kiral\u0131k binek otomobiller i\u00e7in mevzuatta belirlenen \u015fartlar ve limitler dahilinde gider kayd\u0131 yapabilir. Ancak arac\u0131n faaliyetle ba\u011flant\u0131s\u0131, belgelendirme, gider k\u0131s\u0131tlamas\u0131 ve KDV uygulamas\u0131 ayr\u0131ca dikkate al\u0131nmal\u0131.<\/p>\n\n\n\n<p class=\"has-background wp-block-paragraph\" style=\"background-color:#fffaeb\"><strong>Bu konuya \u00f6zel \u00f6rnekler ve \u015fartlar i\u00e7in <a href=\"https:\/\/yolcu360.com\/blog\/sahis-sirketi-arac-kiralama\/\" target=\"_blank\" rel=\"noreferrer noopener\">\u015fah\u0131s \u015firketi ara\u00e7 kiralama<\/a> rehberimize g\u00f6z atabilirsiniz.<\/strong><\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Binek_ve_Ticari_Araclarda_Vergi_Uygulamasi_Ayni_mi\"><\/span>Binek ve Ticari Ara\u00e7larda Vergi Uygulamas\u0131 Ayn\u0131 m\u0131?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Hay\u0131r. Burada anlatt\u0131\u011f\u0131m\u0131z 46.000 TL kira s\u0131n\u0131r\u0131 ve binek otomobillere ili\u015fkin %70 cari gider k\u0131s\u0131tlamas\u0131 binek otomobillere y\u00f6nelik d\u00fczenlemeler.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Arac\u0131n vergi mevzuat\u0131 a\u00e7\u0131s\u0131ndan binek otomobil veya ticari ara\u00e7 olarak de\u011ferlendirilmesi uygulamay\u0131 de\u011fi\u015ftirebilir. Bu nedenle \u00f6zellikle hafif ticari ara\u00e7larda yaln\u0131z arac\u0131n pazarlama ad\u0131 veya kullan\u0131m bi\u00e7imine bakarak karar verilmemeli.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Arac_Kiralamak_mi_Satin_Almak_mi_Vergi_Acisindan_Avantajli\"><\/span>Ara\u00e7 Kiralamak m\u0131 Sat\u0131n Almak m\u0131 Vergi A\u00e7\u0131s\u0131ndan Avantajl\u0131?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Ara\u00e7 kiralaman\u0131n her \u015firket i\u00e7in sat\u0131n almadan daha avantajl\u0131 oldu\u011funu s\u00f6ylemek do\u011fru de\u011fil. Kullan\u0131m s\u00fcresi, ara\u00e7 de\u011feri, finansman ihtiyac\u0131 ve \u015firketin nakit ak\u0131\u015f\u0131 birlikte de\u011ferlendirilmelidir. Vergi a\u00e7\u0131s\u0131ndan temel farklar \u015f\u00f6yle \u00f6zetlenebilir:<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><thead><tr><th class=\"has-text-align-center\" data-align=\"center\"><strong>Kiralama<\/strong><\/th><th class=\"has-text-align-center\" data-align=\"center\"><strong>Sat\u0131n alma<\/strong><\/th><\/tr><\/thead><tbody><tr><td class=\"has-text-align-center\" data-align=\"center\">2026&#8217;da ayl\u0131k KDV hari\u00e7 <strong>46.000 TL&#8217;ye kadar kira gideri<\/strong> dikkate al\u0131nabilir.<\/td><td class=\"has-text-align-center\" data-align=\"center\">Ara\u00e7 bedeli do\u011frudan tek seferde giderle\u015ftirilmez; amortisman kurallar\u0131 uygulan\u0131r.<\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\">Ara\u00e7 sat\u0131n almak i\u00e7in y\u00fcksek ba\u015flang\u0131\u00e7 sermayesi gerekmez.<\/td><td class=\"has-text-align-center\" data-align=\"center\">Ara\u00e7 \u015firketin aktifine girer.<\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\">De\u011fer kayb\u0131 ve ikinci el sat\u0131\u015f s\u00fcreci ara\u00e7 sahibindedir.<\/td><td class=\"has-text-align-center\" data-align=\"center\">De\u011fer kayb\u0131 ve sat\u0131\u015f riski \u015firkete aittir.<\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\">Ara\u00e7 ihtiyac\u0131 de\u011fi\u015fti\u011finde model ve s\u00fcre a\u00e7\u0131s\u0131ndan daha esnek olunabilir.<\/td><td class=\"has-text-align-center\" data-align=\"center\">Arac\u0131 de\u011fi\u015ftirmek i\u00e7in sat\u0131\u015f veya yeni sat\u0131n alma s\u00fcreci gerekir.<\/td><\/tr><tr><td class=\"has-text-align-center\" data-align=\"center\">Kiralama giderleri y\u0131ll\u0131k limitlere tabidir.<\/td><td class=\"has-text-align-center\" data-align=\"center\">\u00d6TV, KDV ve amortisman i\u00e7in ayr\u0131ca yasal s\u0131n\u0131rlar bulunur.<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">2026 y\u0131l\u0131nda sat\u0131n al\u0131nan binek otomobillerde \u00d6TV ve KDV&#8217;nin do\u011frudan gider olarak dikkate al\u0131nabilecek toplam\u0131 1.200.000 TL; amortismana esas tutarlar ise ko\u015fula g\u00f6re 1.380.000 TL veya 2.600.000 TL ile s\u0131n\u0131rl\u0131. Bu nedenle karar verirken yaln\u0131z \u201changisinde daha fazla gider yaz\u0131yorum?\u201d sorusuna de\u011fil, toplam sahip olma maliyetine ve i\u015fletmenin ara\u00e7 ihtiyac\u0131n\u0131n s\u00fcresine bakmak daha do\u011fru.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Arac_Kiralamada_Vergi_Avantajindan_Yararlanmak_Icin_Nelere_Dikkat_Edilmeli\"><\/span>Ara\u00e7 Kiralamada Vergi Avantaj\u0131ndan Yararlanmak \u0130\u00e7in Nelere Dikkat Edilmeli?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Bir kiralama giderinin \u015firket taraf\u0131ndan \u00f6denmi\u015f olmas\u0131 tek ba\u015f\u0131na yeterli de\u011fil. Giderin ticari veya mesleki faaliyetin elde edilmesi ve s\u00fcrd\u00fcr\u00fclmesiyle ba\u011flant\u0131l\u0131 olmas\u0131 ve usul\u00fcne uygun \u015fekilde belgelendirilmesi gerekiyor. Bu nedenle:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Fatura bilgilerinin do\u011fru oldu\u011fundan emin olun.<\/li>\n\n\n\n<li>Arac\u0131n i\u015fle ilgili kullan\u0131m\u0131n\u0131 belgelendirin.<\/li>\n\n\n\n<li>Kira gideri ile cari ara\u00e7 giderlerini birbirinden ay\u0131r\u0131n.<\/li>\n\n\n\n<li>Y\u0131ll\u0131k olarak de\u011fi\u015fen vergi limitlerini kontrol edin.<\/li>\n\n\n\n<li>Gider ve KDV kay\u0131tlar\u0131n\u0131 mali m\u00fc\u015favirinizle birlikte de\u011ferlendirin.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Vergi mevzuat\u0131 i\u015fletmenin t\u00fcr\u00fcne ve i\u015flemin niteli\u011fine g\u00f6re farkl\u0131 sonu\u00e7lar do\u011furabilece\u011fi i\u00e7in \u00f6zellikle y\u00fcksek tutarl\u0131 kiralamalarda mali m\u00fc\u015favir g\u00f6r\u00fc\u015f\u00fc almak faydal\u0131.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Sirketler_Icin_Arac_Kiralamanin_Diger_Avantajlari\"><\/span>\u015eirketler \u0130\u00e7in Ara\u00e7 Kiralaman\u0131n Di\u011fer Avantajlar\u0131<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Vergi avantaj\u0131, \u015firketlerin ara\u00e7 kiralamay\u0131 tercih etmesinin yaln\u0131zca bir nedeni.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><a href=\"https:\/\/yolcu360.com\/arac-kiralama\/kurumsal-arac-kiralama\" target=\"_blank\" rel=\"noreferrer noopener\">Kurumsal ara\u00e7 kiralama<\/a> ile \u015firketler ara\u00e7 sat\u0131n almaya sermaye ba\u011flamadan d\u00f6nemsel veya s\u00fcrekli ara\u00e7 ihtiya\u00e7lar\u0131n\u0131 kar\u015f\u0131layabilir. Filo b\u00fcy\u00fckl\u00fc\u011f\u00fcn\u00fc ihtiyaca g\u00f6re de\u011fi\u015ftirmek, farkl\u0131 segmentleri kullanmak ve bak\u0131m, hasar veya ara\u00e7 de\u011fi\u015fimi gibi s\u00fcre\u00e7lerin bir b\u00f6l\u00fcm\u00fcn\u00fc kiralama modeli \u00fczerinden y\u00f6netmek de operasyonel avantaj sa\u011flayabilir.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Vergi d\u0131\u015f\u0131ndaki mali ve operasyonel faydalar\u0131 ayr\u0131nt\u0131l\u0131 g\u00f6rmek i\u00e7in <a href=\"https:\/\/yolcu360.com\/blog\/kurumsal-arac-kiralama-avantajlari\/\" target=\"_blank\" rel=\"noreferrer noopener\">kurumsal ara\u00e7 kiralama avantajlar\u0131<\/a> yaz\u0131m\u0131z\u0131 inceleyebilirsiniz.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Ara\u00e7 ihtiyac\u0131n\u0131z i\u00e7in farkl\u0131 firmalar\u0131n fiyatlar\u0131n\u0131 ve se\u00e7eneklerini ise Yolcu360 \u00fczerinden <a href=\"https:\/\/yolcu360.com\/arac-kiralama\" target=\"_blank\" rel=\"noreferrer noopener\">ara\u00e7 kiralama<\/a> sayfas\u0131ndan kar\u015f\u0131la\u015ft\u0131rabilirsiniz.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Arac_Kiralamada_Vergi_Avantajlari_Sikca_Sorulan_Sorular\"><\/span>Ara\u00e7 Kiralamada Vergi Avantajlar\u0131 S\u0131k\u00e7a Sorulan Sorular<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n<div class=\"saswp-faq-block-section\"><ol style=\"list-style-type:none\"><li style=\"list-style-type: none\"><h3 class=\"\"><span class=\"ez-toc-section\" id=\"Arac_kiralama_faturasi_tamamen_gider_yazilir_mi\"><\/span>Ara\u00e7 kiralama faturas\u0131 tamamen gider yaz\u0131l\u0131r m\u0131?<span class=\"ez-toc-section-end\"><\/span><\/h3><p class=\"saswp-faq-answer-text\">Her zaman de\u011fil. 2026 y\u0131l\u0131nda kiralanan her bir binek otomobil i\u00e7in ayl\u0131k <strong>KDV hari\u00e7 46.000 TL&#8217;ye kadar kira bedeli<\/strong> gider olarak dikkate al\u0131nabilir. Bu tutar\u0131n \u00fczerindeki b\u00f6l\u00fcm gider k\u0131s\u0131tlamas\u0131na tabidir.<\/p><li style=\"list-style-type: none\"><h3 class=\"\"><span class=\"ez-toc-section\" id=\"46000_TL_arac_kiralama_siniri_KDV_dahil_mi\"><\/span>46.000 TL ara\u00e7 kiralama s\u0131n\u0131r\u0131 KDV dahil mi?<span class=\"ez-toc-section-end\"><\/span><\/h3><p class=\"saswp-faq-answer-text\">Hay\u0131r. 2026 i\u00e7in belirlenen <strong>46.000 TL tutar KDV hari\u00e7 kira bedelidir.<\/strong><\/p><li style=\"list-style-type: none\"><h3 class=\"\"><span class=\"ez-toc-section\" id=\"Kiralik_aracin_yakiti_gider_yazilir_mi\"><\/span>Kiral\u0131k arac\u0131n yak\u0131t\u0131 gider yaz\u0131l\u0131r m\u0131?<span class=\"ez-toc-section-end\"><\/span><\/h3><p class=\"saswp-faq-answer-text\">\u0130\u015fletmenin faaliyetinde kullan\u0131lan binek otomobilin yak\u0131t gideri genel olarak binek otomobillere ili\u015fkin cari gider k\u0131s\u0131tlamas\u0131na tabidir. Bu giderlerin <strong>en fazla %70&#8217;i<\/strong> safi kazanc\u0131n tespitinde indirilebilir.<\/p><li style=\"list-style-type: none\"><h3 class=\"\"><span class=\"ez-toc-section\" id=\"Arac_kiralama_KDVsinin_tamami_indirilebilir_mi\"><\/span>Ara\u00e7 kiralama KDV&#8217;sinin tamam\u0131 indirilebilir mi?<span class=\"ez-toc-section-end\"><\/span><\/h3><p class=\"saswp-faq-answer-text\">Her durumda de\u011fil. Kira giderinin kanunen kabul edilmeyen b\u00f6l\u00fcm\u00fcne isabet eden KDV de indirim konusu yap\u0131lamaz.<\/p><li style=\"list-style-type: none\"><h3 class=\"\"><span class=\"ez-toc-section\" id=\"Arac_kiralama_vergi_avantaji_bireysel_musteriler_icin_gecerli_mi\"><\/span>Ara\u00e7 kiralama vergi avantaj\u0131 bireysel m\u00fc\u015fteriler i\u00e7in ge\u00e7erli mi?<span class=\"ez-toc-section-end\"><\/span><\/h3><p class=\"saswp-faq-answer-text\">Bu yaz\u0131da anlat\u0131lan gider ve vergi matrah\u0131 avantajlar\u0131 ticari veya mesleki faaliyet kapsam\u0131nda yap\u0131lan harcamalarla ilgili. Ki\u015fisel kullan\u0131m amac\u0131yla ara\u00e7 kiralayan bireysel t\u00fcketici a\u00e7\u0131s\u0131ndan ayn\u0131 gelir veya kurumlar vergisi gider avantaj\u0131ndan s\u00f6z edilemez.<\/p><\/ul><\/div>\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\">\n<p class=\"wp-block-paragraph\"><strong>Ekonomik ve g\u00fcvenilir bir ara\u00e7 kiralama deneyimi i\u00e7in Yolcu360 mobil uygulamas\u0131n\u0131 indirin:<\/strong><\/p>\n<\/blockquote>\n\n\n\n<div class=\"wp-block-columns is-layout-flex wp-container-core-columns-is-layout-775cae15 wp-block-columns-is-layout-flex\">\n<div class=\"wp-block-column is-layout-flow wp-block-column-is-layout-flow\" style=\"flex-basis:100%\">\n<div class=\"wp-block-group is-layout-flow wp-block-group-is-layout-flow\">\n<div class=\"wp-block-group is-nowrap is-layout-flex wp-container-core-group-is-layout-775cae15 wp-block-group-is-layout-flex\">\n<figure class=\"wp-block-image size-full\"><a href=\"https:\/\/apps.apple.com\/tr\/app\/yolcu360-ara%C3%A7-kiralama\/id1331933613?l=tr\" target=\"_blank\" rel=\" noopener nofollow\"><img decoding=\"async\" width=\"540\" height=\"160\" src=\"https:\/\/yolcu360.com\/blog\/wp-content\/uploads\/2026\/09\/yolcu360-appstore-indir.webp\" alt=\"app store indir\" class=\"wp-image-77267\" srcset=\"https:\/\/yolcu360.com\/blog\/wp-content\/uploads\/2026\/09\/yolcu360-appstore-indir.webp 540w, https:\/\/yolcu360.com\/blog\/wp-content\/uploads\/2026\/09\/yolcu360-appstore-indir-500x148.webp 500w, https:\/\/yolcu360.com\/blog\/wp-content\/uploads\/2026\/09\/yolcu360-appstore-indir-150x44.webp 150w, https:\/\/yolcu360.com\/blog\/wp-content\/uploads\/2026\/09\/yolcu360-appstore-indir-368x109.webp 368w\" sizes=\"(max-width: 600px) 100vw, 540px\" \/><\/a><\/figure>\n\n\n\n<figure class=\"wp-block-image size-full\"><a href=\"https:\/\/play.google.com\/store\/apps\/details?id=com.yolcu360&amp;hl=tr&amp;gl=tr\" target=\"_blank\" rel=\" noopener nofollow\"><img decoding=\"async\" width=\"540\" height=\"160\" src=\"https:\/\/yolcu360.com\/blog\/wp-content\/uploads\/2026\/09\/yolcu360-googleplay-indir.webp\" alt=\"google play indir\" class=\"wp-image-77268\" srcset=\"https:\/\/yolcu360.com\/blog\/wp-content\/uploads\/2026\/09\/yolcu360-googleplay-indir.webp 540w, https:\/\/yolcu360.com\/blog\/wp-content\/uploads\/2026\/09\/yolcu360-googleplay-indir-150x44.webp 150w, https:\/\/yolcu360.com\/blog\/wp-content\/uploads\/2026\/09\/yolcu360-googleplay-indir-500x148.webp 500w, https:\/\/yolcu360.com\/blog\/wp-content\/uploads\/2026\/09\/yolcu360-googleplay-indir-368x109.webp 368w\" sizes=\"(max-width: 600px) 100vw, 540px\" \/><\/a><\/figure>\n\n\n\n<figure class=\"wp-block-image size-full\"><a href=\"https:\/\/appgallery.huawei.com\/#\/app\/C102881793\" target=\"_blank\" rel=\" noopener nofollow\"><img loading=\"lazy\" decoding=\"async\" width=\"540\" height=\"160\" src=\"https:\/\/yolcu360.com\/blog\/wp-content\/uploads\/2026\/09\/yolcu360-huawei-indir.webp\" alt=\"appgallery indir\" class=\"wp-image-77269\" srcset=\"https:\/\/yolcu360.com\/blog\/wp-content\/uploads\/2026\/09\/yolcu360-huawei-indir.webp 540w, https:\/\/yolcu360.com\/blog\/wp-content\/uploads\/2026\/09\/yolcu360-huawei-indir-150x44.webp 150w, https:\/\/yolcu360.com\/blog\/wp-content\/uploads\/2026\/09\/yolcu360-huawei-indir-500x148.webp 500w, https:\/\/yolcu360.com\/blog\/wp-content\/uploads\/2026\/09\/yolcu360-huawei-indir-368x109.webp 368w\" sizes=\"(max-width: 600px) 100vw, 540px\" \/><\/a><\/figure>\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity is-style-wide\"\/>\n\n\n\n<p class=\"wp-block-paragraph\"><em><strong>Kaynak:<\/strong> <a href=\"https:\/\/gib.gov.tr\/vergi-konulari\/2\/18_binek_otomobillerde_gider_ve_amortismanlarin_vergi_matrahindan_indirimi\/18\" target=\"_blank\" rel=\"noreferrer noopener nofollow\">Gelir \u0130daresi Ba\u015fkanl\u0131\u011f\u0131, 332 Seri No.lu Gelir Vergisi Genel Tebli\u011fi ve Binek Otomobillerin Giderleri ve Amortismanlar\u0131n\u0131n Vergi Matrah\u0131ndan \u0130ndirilmesi rehberi<\/a>.<\/em><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Ara\u00e7 kiralamada vergi avantajlar\u0131, i\u015fletme faaliyetinde kullan\u0131lan kiral\u0131k ara\u00e7lara ili\u015fkin belirli giderlerin vergiye esas kazanc\u0131n hesaplanmas\u0131nda dikkate al\u0131nabilmesinden kaynaklan\u0131yor. 2026 y\u0131l\u0131nda kiralama yoluyla edinilen her bir binek otomobil i\u00e7in ayl\u0131k KDV hari\u00e7 46.000 TL&#8217;ye kadar kira bedeli gider olarak dikkate al\u0131nabiliyor. Ancak burada \u00f6nemli bir ayr\u0131m var: 46.000 TL do\u011frudan \u00f6denecek vergiden d\u00fc\u015f\u00fclen bir tutar&hellip;<\/p>\n","protected":false},"author":27,"featured_media":74193,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_lmt_disableupdate":"","_lmt_disable":"","footnotes":""},"categories":[358],"tags":[7906],"class_list":["post-847","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-kiralik-arac-rehberi","tag-arac-kiralama"],"modified_by":"Yolcu360 Blog","_links":{"self":[{"href":"https:\/\/yolcu360.com\/blog\/wp-json\/wp\/v2\/posts\/847","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/yolcu360.com\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/yolcu360.com\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/yolcu360.com\/blog\/wp-json\/wp\/v2\/users\/27"}],"replies":[{"embeddable":true,"href":"https:\/\/yolcu360.com\/blog\/wp-json\/wp\/v2\/comments?post=847"}],"version-history":[{"count":3,"href":"https:\/\/yolcu360.com\/blog\/wp-json\/wp\/v2\/posts\/847\/revisions"}],"predecessor-version":[{"id":77898,"href":"https:\/\/yolcu360.com\/blog\/wp-json\/wp\/v2\/posts\/847\/revisions\/77898"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/yolcu360.com\/blog\/wp-json\/wp\/v2\/media\/74193"}],"wp:attachment":[{"href":"https:\/\/yolcu360.com\/blog\/wp-json\/wp\/v2\/media?parent=847"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/yolcu360.com\/blog\/wp-json\/wp\/v2\/categories?post=847"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/yolcu360.com\/blog\/wp-json\/wp\/v2\/tags?post=847"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}