{"id":318,"date":"2026-01-12T15:39:14","date_gmt":"2026-01-12T15:39:14","guid":{"rendered":"https:\/\/www.hrddanismanlik.com\/blog\/?p=318"},"modified":"2026-01-12T15:39:14","modified_gmt":"2026-01-12T15:39:14","slug":"2026-yili-engelli-vergi-indirim-tutarlari","status":"publish","type":"post","link":"https:\/\/www.hrddanismanlik.com\/blog\/2026\/01\/12\/2026-yili-engelli-vergi-indirim-tutarlari\/","title":{"rendered":"2026 Y\u0131l\u0131 Engelli Vergi \u0130ndirim Tutarlar\u0131"},"content":{"rendered":"\n<p>Gelir vergisi uygulamalar\u0131nda, engellilik durumuna ba\u011fl\u0131 olarak \u00e7al\u0131\u015fanlara <strong>vergi indirimi<\/strong> hakk\u0131 tan\u0131nmaktad\u0131r. \u00c7al\u0131\u015fan\u0131n kendisinin, e\u015finin veya bakmakla y\u00fck\u00fcml\u00fc oldu\u011fu \u00e7ocuklar\u0131n\u0131n <strong>%40 ve \u00fczeri engellilik oran\u0131na<\/strong> sahip olmas\u0131 halinde, engellilik derecesine g\u00f6re belirlenen tutarlar gelir vergisi matrah\u0131ndan indirilebilmektedir.<\/p>\n\n\n\n<p>Bu indirimden yararlanabilmek i\u00e7in, engelli raporuna sahip \u00e7al\u0131\u015fan\u0131n ilgili <strong>vergi dairesine ba\u015fvuruda bulunmas\u0131<\/strong> gerekmektedir.<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h3 class=\"wp-block-heading\">Engelli Vergi \u0130ndirimi Nas\u0131l Uygulan\u0131r?<\/h3>\n\n\n\n<p>Engelli vergi indirimi ba\u015fvurusu sonucunda, i\u015fverenin ba\u011fl\u0131 bulundu\u011fu vergi dairesi taraf\u0131ndan <strong>resmi yaz\u0131<\/strong> d\u00fczenlenir. Bu yaz\u0131n\u0131n i\u015fverene ula\u015fmas\u0131n\u0131n ard\u0131ndan, belirtilen tutar <strong>\u00e7al\u0131\u015fan\u0131n gelir vergisi matrah\u0131ndan indirim konusu<\/strong> yap\u0131l\u0131r.<\/p>\n\n\n\n<p>\u0130ndirim, yaln\u0131zca vergi dairesi onay\u0131 bulunan \u00e7al\u0131\u015fanlar i\u00e7in uygulanmakta olup, bordro hesaplamalar\u0131nda bu yaz\u0131ya dayan\u0131larak i\u015flem yap\u0131lmas\u0131 zorunludur.<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h3 class=\"wp-block-heading\">2026 Y\u0131l\u0131 Engelli Vergi \u0130ndirim Tutarlar\u0131<\/h3>\n\n\n\n<p>2026 y\u0131l\u0131nda engellilik derecesine g\u00f6re uygulanacak gelir vergisi indirim tutarlar\u0131 a\u015fa\u011f\u0131daki \u015fekilde belirlenmi\u015ftir:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>%80 ve \u00fczeri engellilik oran\u0131<\/strong><br>\u2192 <strong>1. Derece Engellilik \u0130ndirimi:<\/strong> <strong>12.000 TL<\/strong><\/li>\n\n\n\n<li><strong>%60 \u2013 %80 aras\u0131 engellilik oran\u0131<\/strong><br>\u2192 <strong>2. Derece Engellilik \u0130ndirimi:<\/strong> <strong>7.000 TL<\/strong><\/li>\n\n\n\n<li><strong>%40 \u2013 %60 aras\u0131 engellilik oran\u0131<\/strong><br>\u2192 <strong>3. Derece Engellilik \u0130ndirimi:<\/strong> <strong>3.000 TL<\/strong><\/li>\n<\/ul>\n\n\n\n<p>Bu tutarlar, 2026 y\u0131l\u0131 boyunca gelir vergisi matrah\u0131ndan indirim olarak dikkate al\u0131nacakt\u0131r.<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h3 class=\"wp-block-heading\">Bordro S\u00fcre\u00e7lerinde Engelli Vergi \u0130ndiriminin \u00d6nemi<\/h3>\n\n\n\n<p>Engelli vergi indiriminin;<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>vergi dairesi yaz\u0131s\u0131 olmadan uygulanmas\u0131,<\/li>\n\n\n\n<li>yanl\u0131\u015f engellilik derecesine g\u00f6re bordroya yans\u0131t\u0131lmas\u0131,<\/li>\n\n\n\n<li>gelir vergisi matrah\u0131nda hatal\u0131 hesaplanmas\u0131<\/li>\n<\/ul>\n\n\n\n<p>i\u015fverenler a\u00e7\u0131s\u0131ndan <strong>vergi riskleri ve d\u00fczeltme y\u00fck\u00fcml\u00fcl\u00fckleri<\/strong> do\u011furabilmektedir. Bu nedenle indirim uygulamalar\u0131n\u0131n bordro s\u00fcre\u00e7leriyle uyumlu ve belgeli \u015fekilde y\u00fcr\u00fct\u00fclmesi b\u00fcy\u00fck \u00f6nem ta\u015f\u0131r.<\/p>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h3 class=\"wp-block-heading\">HRD Dan\u0131\u015fmanl\u0131k\u2019\u0131n Sundu\u011fu Hizmetler<\/h3>\n\n\n\n<p><strong>Bordrolama Hizmeti \u2013 Bordro Outsource ve Bordro D\u0131\u015f Kaynak \u00c7\u00f6z\u00fcmleri<\/strong><br>HRD Dan\u0131\u015fmanl\u0131k, bordrolama hizmetini bordro outsource ve bordro d\u0131\u015f kaynak modeliyle sunarak; engelli vergi indirimi uygulamalar\u0131n\u0131n gelir vergisi mevzuat\u0131na uygun \u015fekilde bordroya yans\u0131t\u0131lmas\u0131n\u0131 sa\u011flar. Bordro s\u00fcre\u00e7leri, hata riskini azaltacak ve denetlenebilir olacak bi\u00e7imde yap\u0131land\u0131r\u0131l\u0131r.<\/p>\n\n\n\n<p><strong>\u0130\u015f Hukuku ve SGK Mevzuat\u0131 Dan\u0131\u015fmanl\u0131\u011f\u0131<\/strong><br>Engelli vergi indirimi gibi \u00f6zel uygulamalar, i\u015f hukuku ve SGK mevzuat\u0131yla birlikte de\u011ferlendirilerek; bordro, vergi ve yasal y\u00fck\u00fcml\u00fcl\u00fckler b\u00fct\u00fcnc\u00fcl bir yakla\u015f\u0131mla ele al\u0131n\u0131r. Ama\u00e7, i\u015fverenlerin idari ve mali risklerden korunmas\u0131d\u0131r.<\/p>\n\n\n\n<p><strong>Ar-Ge ve Teknopark Bordrolama Uygulamalar\u0131<\/strong><br>Ar-Ge merkezleri ve Teknopark firmalar\u0131nda \u00e7al\u0131\u015fan engelli personel i\u00e7in bordrolama s\u00fcre\u00e7leri, te\u015fvik ve vergi mevzuat\u0131yla uyumlu \u015fekilde y\u00fcr\u00fct\u00fcl\u00fcr. Bordro d\u0131\u015f kaynak modeli sayesinde firmalar, karma\u015f\u0131k uygulamalar\u0131 uzman ekiplerle g\u00fcvenle y\u00f6netir.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Gelir vergisi uygulamalar\u0131nda, engellilik durumuna ba\u011fl\u0131 olarak \u00e7al\u0131\u015fanlara vergi indirimi hakk\u0131 tan\u0131nmaktad\u0131r. \u00c7al\u0131\u015fan\u0131n kendisinin, e\u015finin veya bakmakla y\u00fck\u00fcml\u00fc oldu\u011fu \u00e7ocuklar\u0131n\u0131n %40 ve \u00fczeri engellilik oran\u0131na sahip olmas\u0131 halinde, engellilik derecesine g\u00f6re belirlenen tutarlar gelir vergisi matrah\u0131ndan indirilebilmektedir. Bu indirimden yararlanabilmek i\u00e7in, engelli raporuna sahip \u00e7al\u0131\u015fan\u0131n ilgili vergi dairesine ba\u015fvuruda bulunmas\u0131 gerekmektedir. Engelli Vergi \u0130ndirimi Nas\u0131l Uygulan\u0131r? Engelli vergi indirimi ba\u015fvurusu sonucunda, i\u015fverenin ba\u011fl\u0131 bulundu\u011fu vergi dairesi taraf\u0131ndan resmi yaz\u0131 d\u00fczenlenir. Bu yaz\u0131n\u0131n i\u015fverene ula\u015fmas\u0131n\u0131n ard\u0131ndan, belirtilen tutar \u00e7al\u0131\u015fan\u0131n gelir vergisi matrah\u0131ndan indirim konusu yap\u0131l\u0131r. \u0130ndirim, yaln\u0131zca vergi dairesi onay\u0131 bulunan \u00e7al\u0131\u015fanlar i\u00e7in uygulanmakta olup, bordro hesaplamalar\u0131nda bu yaz\u0131ya dayan\u0131larak i\u015flem yap\u0131lmas\u0131 zorunludur. 2026 Y\u0131l\u0131 Engelli Vergi \u0130ndirim Tutarlar\u0131 2026 y\u0131l\u0131nda engellilik derecesine g\u00f6re uygulanacak gelir vergisi indirim tutarlar\u0131 a\u015fa\u011f\u0131daki \u015fekilde belirlenmi\u015ftir: Bu tutarlar, 2026 y\u0131l\u0131 boyunca gelir vergisi matrah\u0131ndan indirim olarak dikkate al\u0131nacakt\u0131r. Bordro S\u00fcre\u00e7lerinde Engelli Vergi \u0130ndiriminin \u00d6nemi Engelli vergi indiriminin; i\u015fverenler a\u00e7\u0131s\u0131ndan vergi riskleri ve d\u00fczeltme y\u00fck\u00fcml\u00fcl\u00fckleri do\u011furabilmektedir. Bu nedenle indirim uygulamalar\u0131n\u0131n bordro s\u00fcre\u00e7leriyle uyumlu ve belgeli \u015fekilde y\u00fcr\u00fct\u00fclmesi b\u00fcy\u00fck \u00f6nem ta\u015f\u0131r. HRD Dan\u0131\u015fmanl\u0131k\u2019\u0131n Sundu\u011fu Hizmetler Bordrolama Hizmeti \u2013 Bordro Outsource ve Bordro D\u0131\u015f Kaynak \u00c7\u00f6z\u00fcmleriHRD Dan\u0131\u015fmanl\u0131k, bordrolama hizmetini bordro outsource ve bordro d\u0131\u015f kaynak modeliyle sunarak; engelli vergi indirimi uygulamalar\u0131n\u0131n gelir vergisi mevzuat\u0131na uygun \u015fekilde bordroya yans\u0131t\u0131lmas\u0131n\u0131 sa\u011flar. Bordro s\u00fcre\u00e7leri, hata riskini azaltacak ve denetlenebilir olacak bi\u00e7imde yap\u0131land\u0131r\u0131l\u0131r. \u0130\u015f Hukuku ve SGK Mevzuat\u0131 Dan\u0131\u015fmanl\u0131\u011f\u0131Engelli vergi indirimi gibi \u00f6zel uygulamalar, i\u015f hukuku ve SGK mevzuat\u0131yla birlikte de\u011ferlendirilerek; bordro, vergi ve yasal y\u00fck\u00fcml\u00fcl\u00fckler b\u00fct\u00fcnc\u00fcl bir yakla\u015f\u0131mla ele al\u0131n\u0131r. Ama\u00e7, i\u015fverenlerin idari ve mali risklerden korunmas\u0131d\u0131r. Ar-Ge ve Teknopark Bordrolama Uygulamalar\u0131Ar-Ge merkezleri ve Teknopark firmalar\u0131nda \u00e7al\u0131\u015fan engelli personel i\u00e7in bordrolama s\u00fcre\u00e7leri, te\u015fvik ve vergi mevzuat\u0131yla uyumlu \u015fekilde y\u00fcr\u00fct\u00fcl\u00fcr. Bordro d\u0131\u015f kaynak modeli sayesinde firmalar, karma\u015f\u0131k uygulamalar\u0131 uzman ekiplerle g\u00fcvenle y\u00f6netir.<\/p>\n","protected":false},"author":1,"featured_media":319,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[],"class_list":["post-318","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-uncategorized"],"magazineBlocksPostFeaturedMedia":{"thumbnail":"https:\/\/www.hrddanismanlik.com\/blog\/wp-content\/uploads\/2026\/01\/engelli-birimi-150x150.jpg","medium":"https:\/\/www.hrddanismanlik.com\/blog\/wp-content\/uploads\/2026\/01\/engelli-birimi-300x157.jpg","medium_large":"https:\/\/www.hrddanismanlik.com\/blog\/wp-content\/uploads\/2026\/01\/engelli-birimi-768x403.jpg","large":"https:\/\/www.hrddanismanlik.com\/blog\/wp-content\/uploads\/2026\/01\/engelli-birimi.jpg","1536x1536":"https:\/\/www.hrddanismanlik.com\/blog\/wp-content\/uploads\/2026\/01\/engelli-birimi.jpg","2048x2048":"https:\/\/www.hrddanismanlik.com\/blog\/wp-content\/uploads\/2026\/01\/engelli-birimi.jpg","graceful-slider-full-thumbnail":"https:\/\/www.hrddanismanlik.com\/blog\/wp-content\/uploads\/2026\/01\/engelli-birimi.jpg","graceful-full-thumbnail":"https:\/\/www.hrddanismanlik.com\/blog\/wp-content\/uploads\/2026\/01\/engelli-birimi.jpg","graceful-column-thumbnail":"https:\/\/www.hrddanismanlik.com\/blog\/wp-content\/uploads\/2026\/01\/engelli-birimi-500x330.jpg","graceful-small-thumbnail":"https:\/\/www.hrddanismanlik.com\/blog\/wp-content\/uploads\/2026\/01\/engelli-birimi-75x75.jpg"},"magazineBlocksPostAuthor":{"name":"hrdadmin","avatar":"https:\/\/secure.gravatar.com\/avatar\/3fc59ff788899b08aa17d65e4fddf34d7d60073c485f20e60c85eb41fb345616?s=96&d=mm&r=g"},"magazineBlocksPostCommentsNumber":"0","magazineBlocksPostExcerpt":"Gelir vergisi uygulamalar\u0131nda, engellilik durumuna ba\u011fl\u0131 olarak \u00e7al\u0131\u015fanlara vergi indirimi hakk\u0131 tan\u0131nmaktad\u0131r. \u00c7al\u0131\u015fan\u0131n kendisinin, e\u015finin veya bakmakla y\u00fck\u00fcml\u00fc oldu\u011fu \u00e7ocuklar\u0131n\u0131n %40 ve \u00fczeri engellilik oran\u0131na sahip olmas\u0131 halinde, engellilik derecesine g\u00f6re belirlenen tutarlar gelir vergisi matrah\u0131ndan indirilebilmektedir. Bu indirimden yararlanabilmek i\u00e7in, engelli raporuna sahip \u00e7al\u0131\u015fan\u0131n ilgili vergi dairesine ba\u015fvuruda bulunmas\u0131 gerekmektedir. Engelli Vergi \u0130ndirimi Nas\u0131l Uygulan\u0131r? Engelli vergi indirimi ba\u015fvurusu sonucunda, i\u015fverenin ba\u011fl\u0131 bulundu\u011fu vergi dairesi taraf\u0131ndan resmi yaz\u0131 d\u00fczenlenir. Bu yaz\u0131n\u0131n i\u015fverene ula\u015fmas\u0131n\u0131n ard\u0131ndan, belirtilen tutar \u00e7al\u0131\u015fan\u0131n gelir vergisi matrah\u0131ndan indirim konusu yap\u0131l\u0131r. \u0130ndirim, yaln\u0131zca vergi dairesi onay\u0131 bulunan \u00e7al\u0131\u015fanlar i\u00e7in uygulanmakta olup, bordro hesaplamalar\u0131nda bu yaz\u0131ya dayan\u0131larak i\u015flem yap\u0131lmas\u0131 zorunludur. 2026 Y\u0131l\u0131 Engelli Vergi \u0130ndirim Tutarlar\u0131 2026 y\u0131l\u0131nda engellilik derecesine g\u00f6re uygulanacak gelir vergisi indirim tutarlar\u0131 a\u015fa\u011f\u0131daki \u015fekilde belirlenmi\u015ftir: Bu tutarlar, 2026 y\u0131l\u0131 boyunca gelir vergisi matrah\u0131ndan indirim olarak dikkate al\u0131nacakt\u0131r. Bordro S\u00fcre\u00e7lerinde Engelli Vergi \u0130ndiriminin \u00d6nemi Engelli vergi indiriminin; i\u015fverenler a\u00e7\u0131s\u0131ndan vergi riskleri ve d\u00fczeltme y\u00fck\u00fcml\u00fcl\u00fckleri do\u011furabilmektedir. Bu nedenle indirim uygulamalar\u0131n\u0131n bordro s\u00fcre\u00e7leriyle uyumlu ve belgeli \u015fekilde y\u00fcr\u00fct\u00fclmesi b\u00fcy\u00fck \u00f6nem ta\u015f\u0131r. HRD Dan\u0131\u015fmanl\u0131k\u2019\u0131n Sundu\u011fu Hizmetler Bordrolama Hizmeti \u2013 Bordro Outsource ve Bordro D\u0131\u015f Kaynak \u00c7\u00f6z\u00fcmleriHRD Dan\u0131\u015fmanl\u0131k, bordrolama hizmetini bordro outsource ve bordro d\u0131\u015f kaynak modeliyle sunarak; engelli vergi indirimi uygulamalar\u0131n\u0131n gelir vergisi mevzuat\u0131na uygun \u015fekilde bordroya yans\u0131t\u0131lmas\u0131n\u0131 sa\u011flar. Bordro s\u00fcre\u00e7leri, hata riskini azaltacak ve denetlenebilir olacak bi\u00e7imde yap\u0131land\u0131r\u0131l\u0131r. \u0130\u015f Hukuku ve SGK Mevzuat\u0131 Dan\u0131\u015fmanl\u0131\u011f\u0131Engelli vergi indirimi gibi \u00f6zel uygulamalar, i\u015f hukuku ve SGK mevzuat\u0131yla birlikte de\u011ferlendirilerek; bordro, vergi ve yasal y\u00fck\u00fcml\u00fcl\u00fckler b\u00fct\u00fcnc\u00fcl bir yakla\u015f\u0131mla ele al\u0131n\u0131r. Ama\u00e7, i\u015fverenlerin idari ve mali risklerden korunmas\u0131d\u0131r. Ar-Ge ve Teknopark Bordrolama Uygulamalar\u0131Ar-Ge merkezleri ve Teknopark firmalar\u0131nda \u00e7al\u0131\u015fan engelli personel i\u00e7in bordrolama s\u00fcre\u00e7leri, te\u015fvik ve vergi mevzuat\u0131yla uyumlu \u015fekilde y\u00fcr\u00fct\u00fcl\u00fcr. Bordro d\u0131\u015f kaynak modeli sayesinde firmalar, karma\u015f\u0131k uygulamalar\u0131 uzman ekiplerle g\u00fcvenle y\u00f6netir.","magazineBlocksPostCategories":["Uncategorized"],"magazineBlocksPostViewCount":99,"magazineBlocksPostReadTime":3,"magazine_blocks_featured_image_url":{"full":["https:\/\/www.hrddanismanlik.com\/blog\/wp-content\/uploads\/2026\/01\/engelli-birimi.jpg",801,420,false],"medium":["https:\/\/www.hrddanismanlik.com\/blog\/wp-content\/uploads\/2026\/01\/engelli-birimi-300x157.jpg",300,157,true],"thumbnail":["https:\/\/www.hrddanismanlik.com\/blog\/wp-content\/uploads\/2026\/01\/engelli-birimi-150x150.jpg",150,150,true]},"magazine_blocks_author":{"display_name":"hrdadmin","author_link":"https:\/\/www.hrddanismanlik.com\/blog\/author\/hrdadmin\/"},"magazine_blocks_comment":0,"magazine_blocks_author_image":"https:\/\/secure.gravatar.com\/avatar\/3fc59ff788899b08aa17d65e4fddf34d7d60073c485f20e60c85eb41fb345616?s=96&d=mm&r=g","magazine_blocks_category":"<a href=\"#\" class=\"category-link category-link-1\">Uncategorized<\/a>","_links":{"self":[{"href":"https:\/\/www.hrddanismanlik.com\/blog\/wp-json\/wp\/v2\/posts\/318","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.hrddanismanlik.com\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.hrddanismanlik.com\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.hrddanismanlik.com\/blog\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.hrddanismanlik.com\/blog\/wp-json\/wp\/v2\/comments?post=318"}],"version-history":[{"count":1,"href":"https:\/\/www.hrddanismanlik.com\/blog\/wp-json\/wp\/v2\/posts\/318\/revisions"}],"predecessor-version":[{"id":320,"href":"https:\/\/www.hrddanismanlik.com\/blog\/wp-json\/wp\/v2\/posts\/318\/revisions\/320"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.hrddanismanlik.com\/blog\/wp-json\/wp\/v2\/media\/319"}],"wp:attachment":[{"href":"https:\/\/www.hrddanismanlik.com\/blog\/wp-json\/wp\/v2\/media?parent=318"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.hrddanismanlik.com\/blog\/wp-json\/wp\/v2\/categories?post=318"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.hrddanismanlik.com\/blog\/wp-json\/wp\/v2\/tags?post=318"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}