{"id":4681,"date":"2026-01-25T15:30:10","date_gmt":"2026-01-25T11:30:10","guid":{"rendered":"https:\/\/smeltd.az\/ucretler-gelir-vergisi-ve-sosyal-sigorta-2026-yeni-kurallar-ve-hesaplama-mekanizmasi\/"},"modified":"2026-01-25T15:30:14","modified_gmt":"2026-01-25T11:30:14","slug":"ucretler-gelir-vergisi-ve-sosyal-sigorta-2026-yeni-kurallar-ve-hesaplama-mekanizmasi","status":"publish","type":"post","link":"https:\/\/smeltd.az\/tr\/ucretler-gelir-vergisi-ve-sosyal-sigorta-2026-yeni-kurallar-ve-hesaplama-mekanizmasi\/","title":{"rendered":"\u00dccretler, Gelir Vergisi ve Sosyal Sigorta 2026: Yeni Kurallar ve Hesaplama Mekanizmas\u0131"},"content":{"rendered":"<p><strong>2026 y\u0131l\u0131ndan itibaren<\/strong>, \u00fccretler \u00fczerinden vergilendirme ve sosyal sigorta mekanizmalar\u0131nda <strong>kademeli de\u011fi\u015fiklikler<\/strong> uygulanmaktad\u0131r. Bu de\u011fi\u015fiklikler, i\u015fverenlerin maliyetlerini ve \u00e7al\u0131\u015fanlar\u0131n <strong>net gelirlerini do\u011frudan etkilemektedir<\/strong>.<\/p>\n<p><strong>Ger\u00e7ek Ki\u015filerin Gelir Vergisi<\/strong><\/p>\n<p>&nbsp;<\/p>\n<p><strong>Petrol d\u0131\u015f\u0131 ve devlet d\u0131\u015f\u0131 sekt\u00f6rde<\/strong> \u00e7al\u0131\u015fan i\u015f\u00e7iler i\u00e7in ayl\u0131k gelir vergisi a\u015fa\u011f\u0131daki \u015fekilde hesaplan\u0131r:<\/p>\n<p>&nbsp;<\/p>\n<p><strong>2026\u20132027 d\u00f6nemi:<\/strong><\/p>\n<ul>\n<li><strong>2.500 manata kadar<\/strong> \u2014 <strong>%3<\/strong><\/li>\n<li><strong>2.500\u20138.000 manat aras\u0131<\/strong> \u2014 <strong>75 AZN + %10<\/strong><\/li>\n<li><strong>8.000 manattan fazla<\/strong> \u2014 <strong>625 AZN + %14<\/strong><\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<p>Sonraki y\u0131llarda (<strong>2027 ve 2028<\/strong>), <strong>d\u00fc\u015f\u00fck gelir dilimleri<\/strong> i\u00e7in vergi oranlar\u0131 <strong>kademeli olarak art\u0131r\u0131lmaktad\u0131r<\/strong>.<\/p>\n<p><strong>Temett\u00fc Gelirleri<\/strong><\/p>\n<p>&nbsp;<\/p>\n<p><strong>Gayri mukim i\u015fletmeler<\/strong> taraf\u0131ndan \u00f6denen temett\u00fcler \u00fczerinden <strong>%5 oran\u0131nda vergi<\/strong> al\u0131nmaktad\u0131r.<\/p>\n<p><strong>Sosyal Sigorta Primleri (\u00dccretli \u00c7al\u0131\u015fma)<\/strong><\/p>\n<p>&nbsp;<\/p>\n<p>\u00dccretli \u00e7al\u0131\u015fanlar i\u00e7in sosyal sigorta primleri <strong>ayr\u0131 ayr\u0131<\/strong> belirlenir:<\/p>\n<ul>\n<li>\u00e7al\u0131\u015fan\u0131n gelirinden <strong>kesilen k\u0131s\u0131m<\/strong>;<\/li>\n<li>i\u015fveren taraf\u0131ndan <strong>i\u015fveren kaynaklar\u0131ndan \u00f6denen k\u0131s\u0131m<\/strong>.<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<p>Prim tutarlar\u0131, <strong>gelir miktar\u0131na ba\u011fl\u0131 olarak<\/strong> de\u011fi\u015fmektedir.<\/p>\n<p><strong>Bireysel Faaliyet G\u00f6steren Ki\u015filer<\/strong><\/p>\n<p>&nbsp;<\/p>\n<p>A\u015fa\u011f\u0131daki faaliyetler i\u00e7in sosyal sigorta primleri, <strong>asgari ayl\u0131k \u00fccretin y\u00fczdesi<\/strong> olarak hesaplan\u0131r:<\/p>\n<ul>\n<li>bireysel s\u00fcr\u00fcc\u00fcl\u00fck ve yolcu ta\u015f\u0131mac\u0131l\u0131\u011f\u0131;<\/li>\n<li>berberlik, terzilik, ustal\u0131k ve ev hizmetleri;<\/li>\n<li>foto\u011fraf ve video hizmetleri;<\/li>\n<li>tar\u0131msal faaliyet;<\/li>\n<li><strong>\u201cAy\u0131rt Edici \u0130\u015faret\u201d<\/strong> ile faaliyet g\u00f6steren ki\u015filer.<\/li>\n<\/ul>\n<p><strong>B\u00f6lgesel S\u00fcbvansiyonlar<\/strong><\/p>\n<p>&nbsp;<\/p>\n<p><strong>Nah\u00e7\u0131van \u00d6zerk Cumhuriyeti<\/strong>\u2019nde ve <strong>i\u015fgalden kurtar\u0131lm\u0131\u015f b\u00f6lgelerde<\/strong> faaliyet g\u00f6steren i\u015fverenler i\u00e7in sosyal sigorta primleri, <strong>%40 ile %100 aras\u0131nda<\/strong> olmak \u00fczere <strong>devlet b\u00fct\u00e7esinden s\u00fcbvanse edilmektedir<\/strong>.<\/p>\n<p><strong>Pratik Sonu\u00e7<\/strong><\/p>\n<p>&nbsp;<\/p>\n<p>Yeni kurallar, i\u015fverenlerden:<\/p>\n<ul>\n<li><strong>\u00fccret fonunun<\/strong> do\u011fru planlanmas\u0131n\u0131;<\/li>\n<li><strong>personel kay\u0131tlar\u0131n\u0131n<\/strong> \u015feffaf tutulmas\u0131n\u0131;<\/li>\n<li><strong>sosyal sigorta y\u00fck\u00fcml\u00fcl\u00fcklerinin<\/strong> zaman\u0131nda yerine getirilmesini<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<p>talep etmektedir.<\/p>\n<p>&nbsp;<\/p>\n<p>\u00dccret ve sosyal sigorta hesaplamalar\u0131n\u0131z\u0131n do\u011frulu\u011funu kontrol ettirmek i\u00e7in <strong>profesyonel destek al\u0131nmas\u0131 tavsiye edilir<\/strong>.<\/p>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>2026 y\u0131l\u0131ndan itibaren, \u00fccretler \u00fczerinden vergilendirme ve sosyal sigorta mekanizmalar\u0131nda kademeli de\u011fi\u015fiklikler uygulanmaktad\u0131r. Bu de\u011fi\u015fiklikler, i\u015fverenlerin maliyetlerini ve \u00e7al\u0131\u015fanlar\u0131n net gelirlerini do\u011frudan etkilemektedir. Ger\u00e7ek Ki\u015filerin Gelir Vergisi &nbsp; Petrol d\u0131\u015f\u0131 ve devlet d\u0131\u015f\u0131 sekt\u00f6rde \u00e7al\u0131\u015fan i\u015f\u00e7iler i\u00e7in ayl\u0131k gelir vergisi a\u015fa\u011f\u0131daki \u015fekilde hesaplan\u0131r: &nbsp; 2026\u20132027 d\u00f6nemi: 2.500 manata kadar \u2014 %3 2.500\u20138.000 manat aras\u0131 \u2014 [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":4676,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"inline_featured_image":false,"footnotes":""},"categories":[93],"tags":[],"class_list":["post-4681","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-uncategorized-tr"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v26.3 (Yoast SEO v27.5) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title>2026 Azerbaycan ve Bak\u00fc\u2019de \u00dccretler, Gelir Vergisi ve Sosyal Sigorta Uygulamalar\u0131ndaki De\u011fi\u015fiklikler<\/title>\n<meta name=\"description\" content=\"2026 Azerbaycan ve Bak\u00fc\u2019de \u00fccretler, gelir vergisi ve sosyal sigorta kurallar\u0131. 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