{"id":49031,"date":"2026-05-28T23:04:33","date_gmt":"2026-05-28T20:04:33","guid":{"rendered":"https:\/\/adanaseshaber.com.tr\/habercim\/wp-content\/uploads\/2026\/05\/1-15-768x201-310.jpg"},"modified":"2026-05-28T23:06:51","modified_gmt":"2026-05-28T20:06:51","slug":"1-15-768x201-1607","status":"inherit","type":"attachment","link":"https:\/\/adanaseshaber.com.tr\/habercim\/foto-galeri\/emekliye-otvsiz\/attachment\/1-15-768x201-1607\/","title":{"rendered":"Emekliye \u00d6TV&#8217;siz"},"author":2,"comment_status":"open","ping_status":"closed","template":"","meta":[],"description":{"rendered":"<p class=\"attachment\"><a href='https:\/\/adanaseshaber.com.tr\/habercim\/wp-content\/uploads\/2026\/05\/1-15-768x201-310.jpg'><img width=\"300\" height=\"79\" src=\"https:\/\/adanaseshaber.com.tr\/habercim\/wp-content\/uploads\/2026\/05\/1-15-768x201-310-300x79.jpg\" class=\"attachment-medium size-medium\" alt=\"\" loading=\"lazy\" srcset=\"https:\/\/adanaseshaber.com.tr\/habercim\/wp-content\/uploads\/2026\/05\/1-15-768x201-310-300x79.jpg 300w, https:\/\/adanaseshaber.com.tr\/habercim\/wp-content\/uploads\/2026\/05\/1-15-768x201-310.jpg 768w\" sizes=\"(max-width: 300px) 100vw, 300px\" \/><\/a><\/p>\n"},"caption":{"rendered":"<p>Hazine ve Maliye Bakanl\u0131\u011f\u0131 taraf\u0131ndan haz\u0131rlanan &#8220;\u00d6zel T\u00fcketim Vergisi II Say\u0131l\u0131 Liste Uygulama Genel Tebli\u011finde De\u011fi\u015fiklik Yap\u0131lmas\u0131na Dair Tebli\u011f&#8221; Resmi Gazete&#8217;de yay\u0131mland\u0131. Tebli\u011fe g\u00f6re, engelli vatanda\u015flar\u0131n ara\u00e7 al\u0131mlar\u0131ndaki \u00d6zel T\u00fcketim Vergisi (\u00d6TV) muafiyeti uygulamas\u0131nda d\u00fczenleme yap\u0131ld\u0131.<br \/>\n\u00d6zel T\u00fcketim Vergisi Kanunu&#8217;nda yap\u0131lan de\u011fi\u015fiklikle, engel oran\u0131 y\u00fczde 40 ve \u00fczeri olan ortopedik engelleri nedeniyle hakk\u0131nda s\u00fcr\u00fcc\u00fc belgesi alamayaca\u011f\u0131na karar verilen engelli bireylere de Kanun kapsam\u0131nda belirlenen ta\u015f\u0131tlar\u0131n ilk iktisab\u0131nda 10 y\u0131lda bir defaya mahsus olmak \u00fczere \u00d6TV istisnas\u0131 uygulanacak.<br \/>\nT\u00fcrkiye&#8217;de y\u00fczde 90 ve \u00fczeri engellilik oran\u0131na sahip bireyler, belirlenen fiyat limitleri dahilinde \u00d6TV \u00f6demeksizin ara\u00e7 sat\u0131n alabiliyor. Daha d\u00fc\u015f\u00fck oranlarda ise ara\u00e7ta \u00f6zel tertibat \u015fart\u0131 aran\u0131yor. Muafiyet kapsam\u0131nda sat\u0131n al\u0131nan ara\u00e7lar 10 y\u0131l boyunca sat\u0131lam\u0131yor. Yeni d\u00fczenlemeyle ortopedik engeli bulunan ve bu nedenle s\u00fcr\u00fcc\u00fc belgesi alamayan y\u00fczde 40 ve \u00fczeri engeli olan ki\u015filer de \u00d6TV muafiyetiyle ara\u00e7 alabilecek.<br \/>\n\u00d6zel T\u00fcketim Vergisi Kanunu\u2019nda yap\u0131lan yeni d\u00fczenleme ile ortopedik engel oran\u0131 y\u00fczde 40 ve \u00fczerinde bulunan ki\u015filer i\u00e7in \u00d6TV muafiyetinin kapsam\u0131 geni\u015fletildi. Buna g\u00f6re, ortopedik engeli nedeniyle s\u00fcr\u00fcc\u00fc belgesi alamayaca\u011f\u0131na dair resmi sa\u011fl\u0131k kurulu karar\u0131 bulunan engelli bireyler de, Kanun\u2019da belirtilen ta\u015f\u0131tlar\u0131n ilk sat\u0131n al\u0131m\u0131nda on y\u0131lda bir kez olmak \u00fczere \u00d6TV istisnas\u0131ndan yararlanabilecek. B\u00f6ylece s\u00fcr\u00fcc\u00fc belgesi alamayan ortopedik engellilerin de ara\u00e7 edinirken vergi avantaj\u0131ndan faydalanmas\u0131n\u0131n \u00f6n\u00fc a\u00e7\u0131lm\u0131\u015f oldu.<br \/>\nT\u00fcrkiye\u2019de engellilik oran\u0131 y\u00fczde 90 ve \u00fczerinde olan bireyler, belirlenen \u00fcst fiyat s\u0131n\u0131rlar\u0131 \u00e7er\u00e7evesinde \u00d6zel T\u00fcketim Vergisi \u00f6demeden otomobil sat\u0131n alma hakk\u0131na sahip bulunuyor. Engel oran\u0131 bu seviyenin alt\u0131nda olan ki\u015filer i\u00e7in ise vergi muafiyetinden yararlanabilmenin temel \u015fart\u0131, arac\u0131n engel durumuna uygun \u00f6zel tertibatla donat\u0131lmas\u0131 olarak uygulan\u0131yor. Bu d\u00fczenleme, engelli bireylerin ula\u015f\u0131m ihtiya\u00e7lar\u0131n\u0131 daha eri\u015filebilir h\u00e2le getirmeyi ama\u00e7larken, her engel grubuna g\u00f6re farkl\u0131 kriterler i\u00e7eriyor.<br \/>\nT\u00fcrkiye B\u00fcy\u00fck Millet Meclisi\u2019ne sunulan \u00d6TV muafiyeti teklifi hen\u00fcz yasala\u015fm\u0131\u015f de\u011fil. Kanun teklifi \u015fu an i\u00e7in sadece teklif a\u015famas\u0131nda bulunuyor; Genel Kurul\u2019dan ge\u00e7medi\u011fi ve Resmi Gazete\u2019de yay\u0131mlanmad\u0131\u011f\u0131 i\u00e7in y\u00fcr\u00fcrl\u00fc\u011fe girmi\u015f bir uygulama bulunmuyor. Teklife g\u00f6re bu d\u00fczenleme t\u00fcm emeklileri kapsam\u0131yor. Yani SSK (4\/1-a) emeklileri (i\u015f\u00e7i emeklileri) ve memur emeklileri (Emekli Sand\u0131\u011f\u0131) genel olarak kapsam d\u0131\u015f\u0131 kal\u0131yor. E\u011fer kabul edilirse, uygulama b\u00fcy\u00fck olas\u0131l\u0131kla s\u0131n\u0131rl\u0131 kalacak ve sadece belirtilen Ba\u011f-Kur emeklilerine fayda sa\u011flayacak.<br \/>\nEMEKL\u0130 \u00d6TV&#8217;S\u0130Z ARA\u00c7 TEKL\u0130F\u0130NDEN K\u0130MLER YARARLANAB\u0130LECEK?<\/p>\n<p>Kanun teklifi metnine g\u00f6re d\u00fczenleme yaln\u0131zca belirli gruplar\u0131 kaps\u0131yor:<\/p>\n<p>&#8211; 5362 say\u0131l\u0131 Esnaf ve Sanatk\u00e2rlar Meslek Kurulu\u015flar\u0131 Kanunu kapsam\u0131nda esnaf veya sanatk\u00e2r stat\u00fcs\u00fcnde olanlar,<\/p>\n<p>&#8211; 5510 say\u0131l\u0131 Kanun\u2019un 4\/1\u2011b maddesi (Ba\u011f-Kur) kapsam\u0131nda ya\u015fl\u0131l\u0131k ayl\u0131\u011f\u0131 alan emekliler.<\/p>\n<p>Buna g\u00f6re SSK (4\/1\u2011a) emeklileri yani i\u015f\u00e7i emeklileri ve memur emeklileri (Emekli Sand\u0131\u011f\u0131) kapsam d\u0131\u015f\u0131nda kal\u0131yor. Baz\u0131 haberlerde \u00e7ift\u00e7i veya tar\u0131m Ba\u011f-Kur emeklileri (\u00c7KS\u2019ye en az 10 y\u0131l kay\u0131tl\u0131 ve yoksulluk s\u0131n\u0131r\u0131n\u0131n alt\u0131nda maa\u015f alanlar) da ayr\u0131ca belirtilse de, teklif esas olarak esnaf ve sanatk\u00e2r Ba\u011f-Kur emeklilerine odaklan\u0131yor. En az y\u00fczde 40 yerli olmas\u0131 \u015fart\u0131 nedeniyle Togg T10X ve T10F, Fiat Egea Sedan ve Egea Cross, Renault Clio, Megane Sedan ve Duster, Toyota Corolla, Corolla Hybrid ve C-HR, Hyundai i20 ve Bayon al\u0131nabiliyor.<\/p>\n<p>F\u0131at marka ara\u00e7 kapsam\u0131nda bug\u00fcn bayilere gidildi\u011finde \u00d6TV muafiyeti kapsam\u0131nda yer alan ara\u00e7lar Fiat Egea Sedan, Fiat Egea Cross, Fiat Ulysse modelleri kapsama giriyor.<\/p>\n<p>Renault&#8217;da Duster, Megane ve Clio model ara\u00e7lar \u00d6TV muafiyeti kapsam\u0131nda al\u0131nabiliyor. Toyota&#8217;da \u00d6TV muafiyeti kapsam\u0131nda al\u0131nabilen modeller ise \u015fu \u015fekilde;<\/p>\n<p>Corolla Benzinli<\/p>\n<p>1.5 Vision Plus Multidrive S<\/p>\n<p>1.5 Dream Multidrive S<\/p>\n<p>1.5 Dream X-Pack Multidrive S<\/p>\n<p>1.5 Flame X-Pack Multidrive S<\/p>\n<p>1.5 Passion X-Pack Multidrive S<\/p>\n<p>Corolla Hybrid<\/p>\n<p>1.8 Hybrid Dream e-CVT<\/p>\n<p>1.8 Hybrid Dream X-Pack e-CVT<\/p>\n<p>1.8 Hybrid Flame X-Pack e-CVT<\/p>\n<p>1.8 Hybrid Passion X-Pack e-CVT<\/p>\n<p>Toyota C-HR Hybrid<\/p>\n<p>1.8 Hybrid Flame e-CVT<\/p>\n<p>1.8 Hybrid Passion e-CVT<\/p>\n<p>1.8 Hybrid Passion X-Sport JBL (Cam Tavans\u0131z) e-CVT<\/p>\n<p>1.8 Hybrid Passion X-Sport e-CVT<\/p>\n<p>1.8 Hybrid Passion X-Sport JBL e-CVT<\/p>\n<p>Hyundai markas\u0131 ise \u013020 ve Bayon modellerini \u00d6TV muafiyeti kapsam\u0131nda vatanda\u015flara sunuyor. Hyundai&#8217;nin \u00d6TV istisnas\u0131 kapsam\u0131nda sundu\u011fu en ucuz ara\u00e7 927.000 TL, En y\u00fcksek fiyat ise 1.275 bin TL olarak belirlendi. \u00d6TV MUAF\u0130YET\u0130 KAPSAMINDA OLAN ARA\u00c7LAR HANG\u0130LER\u0130?<\/p>\n<p>Motor silindir hacmine bak\u0131lmaks\u0131z\u0131n hesaplanmas\u0131 gereken \u00d6TV ve di\u011fer her t\u00fcrl\u00fc vergiler dahil bedeli 2.873.972 TL alt\u0131nda olan binek otomobil, panelvan, pick-up, arazi ta\u015f\u0131t\u0131, ATV, jeep, station wagon gibi ta\u015f\u0131tlar \u00d6TV muafiyeti kapsam\u0131ndad\u0131r.<\/p>\n<p>Motor hacimlerine bak\u0131ld\u0131\u011f\u0131nda ise s\u0131n\u0131rlamalar \u015funlard\u0131r:<\/p>\n<p>Motor silindir hacmi 2800 cm\u00b3\u2019\u00fc ge\u00e7meyen, e\u015fya ta\u015f\u0131maya mahsus van, panelvan, pick-up gibi a\u00e7\u0131k veya kapal\u0131 kasal\u0131 kamyonetler,<\/p>\n<p>1.6 motor hacmi ve alt\u0131nda olan binek otomobiller,<\/p>\n<p>Motor silindir hacmi \u00f6nemli olmaks\u0131z\u0131n t\u00fcm motosikletler. <\/p>\n<p>Kaynak : haberturk.com<\/p>\n"},"alt_text":"","media_type":"image","mime_type":"image\/jpeg","media_details":{"width":768,"height":201,"file":"2026\/05\/1-15-768x201-310.jpg","sizes":{"medium":{"file":"1-15-768x201-310-300x79.jpg","width":300,"height":79,"mime_type":"image\/jpeg","source_url":"https:\/\/adanaseshaber.com.tr\/habercim\/wp-content\/uploads\/2026\/05\/1-15-768x201-310-300x79.jpg"},"thumbnail":{"file":"1-15-768x201-310-150x150.jpg","width":150,"height":150,"mime_type":"image\/jpeg","source_url":"https:\/\/adanaseshaber.com.tr\/habercim\/wp-content\/uploads\/2026\/05\/1-15-768x201-310-150x150.jpg"},"kucukResim":{"file":"1-15-768x201-310-80x50.jpg","width":80,"height":50,"mime_type":"image\/jpeg","source_url":"https:\/\/adanaseshaber.com.tr\/habercim\/wp-content\/uploads\/2026\/05\/1-15-768x201-310-80x50.jpg"},"sliderResim":{"file":"1-15-768x201-310-670x201.jpg","width":670,"height":201,"mime_type":"image\/jpeg","source_url":"https:\/\/adanaseshaber.com.tr\/habercim\/wp-content\/uploads\/2026\/05\/1-15-768x201-310-670x201.jpg"},"resim1":{"file":"1-15-768x201-310-184x140.jpg","width":184,"height":140,"mime_type":"image\/jpeg","source_url":"https:\/\/adanaseshaber.com.tr\/habercim\/wp-content\/uploads\/2026\/05\/1-15-768x201-310-184x140.jpg"},"resim2":{"file":"1-15-768x201-310-216x103.jpg","width":216,"height":103,"mime_type":"image\/jpeg","source_url":"https:\/\/adanaseshaber.com.tr\/habercim\/wp-content\/uploads\/2026\/05\/1-15-768x201-310-216x103.jpg"},"resim3":{"file":"1-15-768x201-310-145x70.jpg","width":145,"height":70,"mime_type":"image\/jpeg","source_url":"https:\/\/adanaseshaber.com.tr\/habercim\/wp-content\/uploads\/2026\/05\/1-15-768x201-310-145x70.jpg"},"sagSlider":{"file":"1-15-768x201-310-300x150.jpg","width":300,"height":150,"mime_type":"image\/jpeg","source_url":"https:\/\/adanaseshaber.com.tr\/habercim\/wp-content\/uploads\/2026\/05\/1-15-768x201-310-300x150.jpg"},"yeniSlider":{"file":"1-15-768x201-310-500x201.jpg","width":500,"height":201,"mime_type":"image\/jpeg","source_url":"https:\/\/adanaseshaber.com.tr\/habercim\/wp-content\/uploads\/2026\/05\/1-15-768x201-310-500x201.jpg"},"full":{"file":"1-15-768x201-310.jpg","width":768,"height":201,"mime_type":"image\/jpeg","source_url":"https:\/\/adanaseshaber.com.tr\/habercim\/wp-content\/uploads\/2026\/05\/1-15-768x201-310.jpg"}},"image_meta":{"aperture":"0","credit":"","camera":"","caption":"","created_timestamp":"0","copyright":"","focal_length":"0","iso":"0","shutter_speed":"0","title":"","orientation":"0","keywords":[]}},"post":49029,"source_url":"https:\/\/adanaseshaber.com.tr\/habercim\/wp-content\/uploads\/2026\/05\/1-15-768x201-310.jpg","_links":{"self":[{"href":"https:\/\/adanaseshaber.com.tr\/habercim\/wp-json\/wp\/v2\/media\/49031"}],"collection":[{"href":"https:\/\/adanaseshaber.com.tr\/habercim\/wp-json\/wp\/v2\/media"}],"about":[{"href":"https:\/\/adanaseshaber.com.tr\/habercim\/wp-json\/wp\/v2\/types\/attachment"}],"author":[{"embeddable":true,"href":"https:\/\/adanaseshaber.com.tr\/habercim\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/adanaseshaber.com.tr\/habercim\/wp-json\/wp\/v2\/comments?post=49031"}]}}