{"id":2378,"date":"2026-08-08T16:54:46","date_gmt":"2026-08-08T16:54:46","guid":{"rendered":"https:\/\/www.tkgmdestek.com.tr\/?p=2378"},"modified":"2026-08-08T18:25:46","modified_gmt":"2026-08-08T18:25:46","slug":"2026-2-tapu-islemlerinde-damga-vergisi","status":"publish","type":"post","link":"https:\/\/www.tkgmdestek.com.tr\/?p=2378","title":{"rendered":"2026\/2 TAPU \u0130\u015eLEMLER\u0130NDE DAMGA VERG\u0130S\u0130"},"content":{"rendered":"<div class=\"wp-block-pdfp-pdf-poster  alignnone\" id=\"block-1\" data-attributes='{\"file\":\"http:\\\/\\\/www.tkgmdestek.com.tr\\\/wp-content\\\/uploads\\\/2026\\\/08\\\/2798-Genelge-pdf.pdf\",\"btnStyles\":{\"background\":\"#2271b1\",\"color\":\"#fff\",\"fontSize\":\"16px\",\"padding\":{\"top\":10,\"right\":20,\"bottom\":10,\"left\":10}},\"align\":\"none\",\"alignment\":\"left\",\"title\":\"\",\"titleFontSize\":\"16px\",\"height\":{\"desktop\":\"840px\",\"tablet\":\"700px\",\"mobile\":\"400px\"},\"width\":{\"desktop\":\"100%\",\"tablet\":\"100%\",\"mobile\":\"100%\"},\"showName\":false,\"print\":false,\"onlyPDF\":false,\"defaultBrowser\":false,\"keyboardNav\":false,\"rtlMode\":\"off\",\"themeMode\":\"light\",\"annotationMode\":true,\"openLinksInNewTab\":false,\"progressiveLoading\":true,\"downloadButton\":false,\"downloadButtonText\":\"Download File\",\"fullscreenButton\":true,\"fullscreenButtonText\":\"View Fullscreen\",\"actionsPosition\":\"top\",\"newWindow\":false,\"protect\":false,\"thumbMenu\":false,\"sidebarOpen\":false,\"initialPage\":0,\"alert\":false,\"lastVersion\":false,\"hrScroll\":false,\"isHideRightToolbar\":false,\"additional\":{\"ID\":\"\",\"Class\":\"\",\"CSS\":\"\"},\"adobeEmbedder\":\"default\",\"flipbookSourceType\":\"pdf\",\"flipbookImages\":[],\"flipbookSound\":true,\"adobeOptions\":{\"showDownloadPDF\":true,\"showPrintPDF\":true,\"showAnnotationTools\":true,\"showFullScreen\":false,\"embedMode\":\"SIZED_CONTAINER\"},\"popupOptions\":{\"enabled\":false,\"triggerType\":\"button\",\"image\":\"\",\"imagePdfIcon\":true,\"imageHeight\":\"200px\",\"imageWidth\":\"300px\",\"text\":\"Open PDF\",\"btnStyle\":{\"background\":\"#2271b1\",\"color\":\"#fff\",\"fontSize\":\"16px\",\"padding\":{\"top\":10,\"right\":20,\"bottom\":10,\"left\":10}}},\"popupBtnStyle\":{\"background\":\"#2271b1\",\"color\":\"#fff\",\"padding\":{\"top\":10,\"right\":20,\"bottom\":10,\"left\":10}},\"popupBtnText\":\"Open Document\",\"CSS\":\"\",\"socialShare\":{\"enabled\":false,\"facebook\":true,\"twitter\":true,\"linkedin\":true,\"pinterest\":true,\"mailto\":true,\"position\":\"top\"},\"isPremium\":false}' data-pdfp-theme=\"light\" style=\"text-align: left\">\n                    <div class=\"pdfp_loading_placeholder\" style=\"height: 840px; width: 100%; display: flex; align-items: center; justify-content: center; background: #f5f5f5; border: 1px solid #ddd;\">\n                <p>Loading Viewer&hellip;<\/p>\n            <\/div>\n            <\/div>\n\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\">\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\">\n<p class=\"wp-block-paragraph\"><\/p>\n<\/blockquote>\n<\/blockquote>\n\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\">\n<h3 class=\"wp-block-heading\">Genelgenin amac&#305;<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">2026\/2 say&#305;l&#305; <a class=\"glossaryLink\" aria-describedby=\"tt\" data-cmtooltip=\"&lt;div class=glossaryItemTitle&gt;GENELGE&lt;\/div&gt;&lt;div class=glossaryItemBody&gt;&amp;lt;!-- wp:paragraph --&amp;gt;&Uuml;lke &ccedil;ap&#305;nda bir sorunu gidermek ve m&uuml;d&uuml;rl&uuml;kleri ayd&#305;nlatmak amac&#305;yla merkezi idare taraf&#305;ndan bir s&#305;raya g&ouml;re yay&#305;nlanan genel emirlerdir. Tapu ve Kadastro Genel M&uuml;d&uuml;rl&uuml;&#287;&uuml;, 3045 say&#305;l&#305; Kurulu&#351; Kanununun 28.Maddesindeki d&uuml;zenleme g&ouml;rev ve yetkisine istinaden ba&#287;l&#305; birimlerinin sorunlar&#305;n&#305; genelgelerle &ccedil;&ouml;zmeye &ccedil;al&#305;&#351;maktad&#305;r. Genelgeler y&ouml;netmelik, t&uuml;z&uuml;k ve kanunlara ayk&#305;r&#305; olamaz. B&ouml;lge M&uuml;d&uuml;rl&uuml;klerinin de genelge yay&#305;nlama yetkisi vard&#305;r.&amp;lt;br\/&amp;gt;&amp;lt;!-- \/wp:paragraph --&amp;gt;&lt;\/div&gt;\" href=\"https:\/\/www.tkgmdestek.com.tr\/?glossary=genelge\" data-gt-translate-attributes='[{\"attribute\":\"data-cmtooltip\", \"format\":\"html\"}]' tabindex=\"0\" role=\"link\">Genelge<\/a>, <a class=\"glossaryLink\"  aria-describedby=\"tt\"  data-cmtooltip=\"&lt;div class=glossaryItemTitle&gt;TAPU&lt;\/div&gt;&lt;div class=glossaryItemBody&gt;&amp;lt;!-- wp:paragraph --&amp;gt;Arazinin belirli bir par&ccedil;as&#305;n&#305;n veya &uuml;zerine in&#351;a edilmi&#351; ba&#287;&#305;ms&#305;z b&ouml;l&uuml;m&uuml;n malikini g&ouml;steren, tapu sicil m&uuml;d&uuml;rl&uuml;&#287;&uuml;nce verilmi&#351;, aksi kan&#305;tlan&#305;ncaya kadar ge&ccedil;erli resmi bir belgedir. Buna tapu senedi de denmektedir. Daimi ve m&uuml;stakil haklar i&ccedil;in de tapu senedi d&uuml;zenlenir. &#304;tamat (g&uuml;ven) anlam&#305;na gelen ve T&uuml;rk&ccedil;e bir kelime olan (tapuk) kelimesinden t&uuml;retilmi&#351;tir.&amp;lt;br\/&amp;gt;&amp;lt;!-- \/wp:paragraph --&amp;gt;&lt;\/div&gt;\"  href=\"https:\/\/www.tkgmdestek.com.tr\/?glossary=tapu\"  data-gt-translate-attributes='[{\"attribute\":\"data-cmtooltip\", \"format\":\"html\"}]'  tabindex='0' role='link'>tapu<\/a> i&#351;lemlerinde <strong>damga vergisinin uygulanmas&#305;nda ortaya &ccedil;&#305;kan teredd&uuml;tleri gidermek ve &uuml;lke genelinde uygulama birli&#287;i sa&#287;lamak<\/strong> amac&#305;yla yay&#305;mlanm&#305;&#351;t&#305;r. Genelgenin haz&#305;rlanmas&#305;nda 488 say&#305;l&#305; <a class=\"glossaryLink\" aria-describedby=\"tt\" data-cmtooltip=\"&lt;div class=glossaryItemTitle&gt;DAMGA VERG&#304;S&#304;&lt;\/div&gt;&lt;div class=glossaryItemBody&gt;&amp;lt;!-- wp:paragraph --&amp;gt;488 say&#305;l&#305; Damga Vergisi Kanununa ekli (1) say&#305;l&#305; tabloda belirtilen tapu i&#351;lemlerinden tahsil edilen vergidir.&amp;lt;br\/&amp;gt;&amp;lt;!-- \/wp:paragraph --&amp;gt;&lt;\/div&gt;\" href=\"https:\/\/www.tkgmdestek.com.tr\/?glossary=damga-vergisi\" data-gt-translate-attributes='[{\"attribute\":\"data-cmtooltip\", \"format\":\"html\"}]' tabindex=\"0\" role=\"link\">Damga Vergisi<\/a> Kanunu ile Gelir &#304;daresi Ba&#351;kanl&#305;&#287;&#305;n&#305;n g&ouml;r&uuml;&#351;leri esas al&#305;nm&#305;&#351;t&#305;r.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">&Ouml;nemli noktalar<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>1. Damga vergisinin konusu<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Damga vergisinin konusunu, <a class=\"glossaryLink\" aria-describedby=\"tt\" data-cmtooltip=\"&lt;div class=glossaryItemTitle&gt;DAMGA VERG&#304;S&#304;&lt;\/div&gt;&lt;div class=glossaryItemBody&gt;&amp;lt;!-- wp:paragraph --&amp;gt;488 say&#305;l&#305; Damga Vergisi Kanununa ekli (1) say&#305;l&#305; tabloda belirtilen tapu i&#351;lemlerinden tahsil edilen vergidir.&amp;lt;br\/&amp;gt;&amp;lt;!-- \/wp:paragraph --&amp;gt;&lt;\/div&gt;\" href=\"https:\/\/www.tkgmdestek.com.tr\/?glossary=damga-vergisi\" data-gt-translate-attributes='[{\"attribute\":\"data-cmtooltip\", \"format\":\"html\"}]' tabindex=\"0\" role=\"link\">Damga Vergisi<\/a> Kanunu&rsquo;na ekli (1) say&#305;l&#305; tabloda bulunan ka&#287;&#305;tlar olu&#351;turur. &Ouml;zellikle <strong>belli bir para i&ccedil;eren s&ouml;zle&#351;meler<\/strong> damga vergisine tabi ka&#287;&#305;tlar aras&#305;nda de&#287;erlendirilmektedir.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>2. N&uuml;sha ve suret ayr&#305;m&#305; &ouml;nemli<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Genelgede n&uuml;sha ile suretin fark&#305; a&ccedil;&#305;k&ccedil;a ortaya konulmu&#351;tur:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>N&uuml;sha:<\/strong> Ayn&#305; h&uuml;k&uuml;m ve kuvvete sahip olacak &#351;ekilde birden fazla d&uuml;zenlenen ve taraflarca ayr&#305;ca imzalanan ka&#287;&#305;tt&#305;r.<\/li>\n\n\n\n<li><strong>Suret:<\/strong> Asl&#305;ndaki bilgileri ta&#351;&#305;yan ancak as&#305;l belgedeki taraf imzalar&#305;n&#305; ta&#351;&#305;mayan ve asl&#305;na uygunlu&#287;u onaylayan ki&#351;inin imza\/ka&#351;esini ta&#351;&#305;yan &ouml;rnektir.<\/li>\n\n\n\n<li>Fotokopi dahi olsa taraflarca ayr&#305;ca imzalan&#305;rsa n&uuml;sha olarak de&#287;erlendirilebilir.<\/li>\n\n\n\n<li>Sadece &ldquo;Asl&#305;na uygundur&rdquo; veya &ldquo;Asl&#305; gibidir&rdquo; onay&#305; bulunan &ouml;rnek ise suret niteli&#287;indedir.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>3. Emlak&ccedil;&#305;\/lisansl&#305; arac&#305; s&ouml;zle&#351;meleri<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">&Ouml;nemli d&uuml;zenlemelerden biri <strong>arac&#305;l&#305;k s&ouml;zle&#351;meleridir<\/strong>.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">&#304;&#351; takip&ccedil;isi veya serbest meslek erbab&#305; s&uuml;rekli <a class=\"glossaryLink\" aria-describedby=\"tt\" data-cmtooltip=\"&lt;div class=glossaryItemTitle&gt;DAMGA VERG&#304;S&#304;&lt;\/div&gt;&lt;div class=glossaryItemBody&gt;&amp;lt;!-- wp:paragraph --&amp;gt;488 say&#305;l&#305; Damga Vergisi Kanununa ekli (1) say&#305;l&#305; tabloda belirtilen tapu i&#351;lemlerinden tahsil edilen vergidir.&amp;lt;br\/&amp;gt;&amp;lt;!-- \/wp:paragraph --&amp;gt;&lt;\/div&gt;\" href=\"https:\/\/www.tkgmdestek.com.tr\/?glossary=damga-vergisi\" data-gt-translate-attributes='[{\"attribute\":\"data-cmtooltip\", \"format\":\"html\"}]' tabindex=\"0\" role=\"link\">damga vergisi<\/a> m&uuml;kellefiyeti tesis ettirmi&#351; ve <a class=\"glossaryLink\" aria-describedby=\"tt\" data-cmtooltip=\"&lt;div class=glossaryItemTitle&gt;DAMGA VERG&#304;S&#304;&lt;\/div&gt;&lt;div class=glossaryItemBody&gt;&amp;lt;!-- wp:paragraph --&amp;gt;488 say&#305;l&#305; Damga Vergisi Kanununa ekli (1) say&#305;l&#305; tabloda belirtilen tapu i&#351;lemlerinden tahsil edilen vergidir.&amp;lt;br\/&amp;gt;&amp;lt;!-- \/wp:paragraph --&amp;gt;&lt;\/div&gt;\" href=\"https:\/\/www.tkgmdestek.com.tr\/?glossary=damga-vergisi\" data-gt-translate-attributes='[{\"attribute\":\"data-cmtooltip\", \"format\":\"html\"}]' tabindex=\"0\" role=\"link\">damga vergisi<\/a> defterini tasdik ettirmi&#351;se, arac&#305;l&#305;k s&ouml;zle&#351;mesinde damga vergisinin &ouml;denece&#287;ine ili&#351;kin gerekli ka&#351;e ve bilgiler bulunmas&#305; halinde <strong><a class=\"glossaryLink\"  aria-describedby=\"tt\"  data-cmtooltip=\"&lt;div class=glossaryItemTitle&gt;TAPU&lt;\/div&gt;&lt;div class=glossaryItemBody&gt;&amp;lt;!-- wp:paragraph --&amp;gt;Arazinin belirli bir par&ccedil;as&#305;n&#305;n veya &uuml;zerine in&#351;a edilmi&#351; ba&#287;&#305;ms&#305;z b&ouml;l&uuml;m&uuml;n malikini g&ouml;steren, tapu sicil m&uuml;d&uuml;rl&uuml;&#287;&uuml;nce verilmi&#351;, aksi kan&#305;tlan&#305;ncaya kadar ge&ccedil;erli resmi bir belgedir. Buna tapu senedi de denmektedir. Daimi ve m&uuml;stakil haklar i&ccedil;in de tapu senedi d&uuml;zenlenir. &#304;tamat (g&uuml;ven) anlam&#305;na gelen ve T&uuml;rk&ccedil;e bir kelime olan (tapuk) kelimesinden t&uuml;retilmi&#351;tir.&amp;lt;br\/&amp;gt;&amp;lt;!-- \/wp:paragraph --&amp;gt;&lt;\/div&gt;\"  href=\"https:\/\/www.tkgmdestek.com.tr\/?glossary=tapu\"  data-gt-translate-attributes='[{\"attribute\":\"data-cmtooltip\", \"format\":\"html\"}]'  tabindex='0' role='link'>tapu<\/a> m&uuml;d&uuml;rl&uuml;&#287;&uuml;n&uuml;n ayr&#305;ca damga vergisinin &ouml;denip &ouml;denmedi&#287;ini ara&#351;t&#305;rmas&#305; gerekmemektedir.<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Ba&#351;vuru s&#305;ras&#305;nda da &ldquo;Emlak&ccedil;&#305;\/Lisansl&#305; Arac&#305; Ba&#351;vurusu&rdquo; b&ouml;l&uuml;m&uuml;n&uuml;n i&#351;aretlenmesi gerekmektedir.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\">K&#305;sacas&#305;<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Bu genelgede &ouml;zellikle <strong>hangi belgenin damga vergisine tabi oldu&#287;u, n&uuml;sha-suret ayr&#305;m&#305; ve emlak&ccedil;&#305;\/lisansl&#305; arac&#305; s&ouml;zle&#351;melerinde damga vergisinin nas&#305;l de&#287;erlendirilece&#287;i<\/strong> &ouml;nem ta&#351;&#305;yor.<\/p>\n<\/blockquote>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_eb_attr":"","footnotes":"","_members_access_role":[],"_members_access_error":""},"categories":[212],"tags":[222,233,227,232,224,231,234,236,226,235,240,225,228,230,223,239,237,229,238],"class_list":["post-2378","post","type-post","status-publish","format-standard","hentry","category-212","tag-2026-2-sayili-genelge","tag-aracilik-sozlesmesi-damga-vergisi","tag-damga-vergisi","tag-damga-vergisi-kagit","tag-damga-vergisi-kanunu","tag-damga-vergisi-mukellefi","tag-damga-vergisi-nusha-ve-suret","tag-damga-vergisi-sozlesme","tag-damga-vergisi-yukumlusu","tag-emlakci-damga-vergisi","tag-lisansli-araci-damga-vergisi","tag-tapu-damga-vergisi","tag-tapu-harclari-ve-vergiler","tag-tapu-islemleri-damga-vergisi","tag-tapu-islemlerinde-damga-vergisi","tag-tapu-mevzuati","tag-tapu-mudurlugu-damga-vergisi","tag-tapu-ve-kadastro-genel-mudurlugu","tag-tkgm-genelge"],"_links":{"self":[{"href":"https:\/\/www.tkgmdestek.com.tr\/index.php?rest_route=\/wp\/v2\/posts\/2378","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.tkgmdestek.com.tr\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.tkgmdestek.com.tr\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.tkgmdestek.com.tr\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.tkgmdestek.com.tr\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=2378"}],"version-history":[{"count":2,"href":"https:\/\/www.tkgmdestek.com.tr\/index.php?rest_route=\/wp\/v2\/posts\/2378\/revisions"}],"predecessor-version":[{"id":2381,"href":"https:\/\/www.tkgmdestek.com.tr\/index.php?rest_route=\/wp\/v2\/posts\/2378\/revisions\/2381"}],"wp:attachment":[{"href":"https:\/\/www.tkgmdestek.com.tr\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=2378"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.tkgmdestek.com.tr\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=2378"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.tkgmdestek.com.tr\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=2378"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}