{"id":33102,"date":"2025-07-10T12:46:31","date_gmt":"2025-07-10T12:46:31","guid":{"rendered":"https:\/\/mediterra.group\/kuzey-kibris-cumhuriyetinde-vergilendirme\/"},"modified":"2025-07-10T12:46:31","modified_gmt":"2025-07-10T12:46:31","slug":"kuzey-kibris-cumhuriyetinde-vergilendirme","status":"publish","type":"post","link":"https:\/\/mediterra.group\/tr\/kuzey-kibris-cumhuriyetinde-vergilendirme\/","title":{"rendered":"Kuzey K\u0131br\u0131s Cumhuriyeti’nde Vergilendirme"},"content":{"rendered":"

1) <\/span>KKTC’de yabanc\u0131lar taraf\u0131ndan gayrimenkul al\u0131m\u0131na ili\u015fkin temel vergiler<\/b> <\/span><\/h4>\n

Damga vergisi – sat\u0131\u015f s\u00f6zle\u015fmesi Vergi Dairesine kaydedilirken \u00f6denen vergidir. Sat\u0131\u015f s\u00f6zle\u015fmesinin imzaland\u0131\u011f\u0131 tarihten itibaren 21 g\u00fcn i\u00e7inde vergi \u00f6denmeli ve s\u00f6zle\u015fme tescil edilmelidir. \u00dccret, sat\u0131\u015f s\u00f6zle\u015fmesinde belirtilen sat\u0131\u015f fiyat\u0131 \u00fczerinden %0,5’tir. <\/span><\/p>\n

6 Kay\u0131t Vergisi – Tapu ve Vergi Dairesi taraf\u0131ndan yap\u0131lan de\u011ferlendirmeye g\u00f6re \u00f6denecek tutar. Har\u00e7, sat\u0131\u015f s\u00f6zle\u015fmesinde belirtilen sat\u0131\u015f fiyat\u0131 \u00fczerinden hesaplan\u0131r. <\/span><\/p>\n

KDV- Sat\u0131c\u0131ya \u00f6denecek tutar, sat\u0131\u015f s\u00f6zle\u015fmesinde belirtilen sat\u0131n al\u0131nan m\u00fclk\u00fcn de\u011ferinin %5’idir. <\/span><\/p>\n

Trafo \u00fccreti (TRAFO)- miktar sat\u0131n al\u0131nan nesneye ba\u011fl\u0131d\u0131r. Elektrik ve su ileti\u015fiminin sa\u011flanmas\u0131n\u0131 i\u00e7erir. <\/span><\/p>\n

Y\u0131ll\u0131k emlak vergisi – M\u00fclk\u00fcn kapal\u0131 alan\u0131n\u0131n 1 metrekaresi ba\u015f\u0131na 1,25 T\u00fcrk Liras\u0131 oran\u0131 esas al\u0131narak hesaplan\u0131r. Belediyeye \u00f6denmesi gerekmektedir. <\/span><\/p>\n

2) Tapu Devri S\u0131ras\u0131nda \u00d6denecek Har\u00e7 ve Vergiler<\/b><\/span> <\/span><\/h4>\n

Herhangi bir m\u00fclk sat\u0131\u015f i\u015fleminde 3 ana vergi s\u00f6z konusudur (m\u00fclk hediyeleri i\u00e7in farkl\u0131 vergiler ge\u00e7erlidir). Bu vergiler \u015funlard\u0131r: <\/span>
\n<\/span>– Tapu Sicil M\u00fcd\u00fcrl\u00fc\u011f\u00fc’ne \u00f6denmesi gereken devir \u00fccreti <\/span>
\n<\/span>– Vergi Dairesine \u00f6denmesi gereken sermaye kazanc\u0131 vergisi <\/span>
\n<\/span>– Sat\u0131c\u0131ya \u00f6denecek KDV <\/span><\/p>\n

Sermaye Kazan\u00e7lar\u0131 genellikle sat\u0131c\u0131 taraf\u0131ndan \u00f6denir ve devir \u00fccreti genellikle al\u0131c\u0131 taraf\u0131ndan \u00f6denir (ancak bu Sat\u0131\u015f S\u00f6zle\u015fmesinde taraflarca de\u011fi\u015ftirilebilir). Ancak KDV, taraflar aras\u0131nda kararla\u015ft\u0131r\u0131lan Sat\u0131\u015f S\u00f6zle\u015fmesi \u015fartlar\u0131na tabidir (yani sat\u0131\u015f fiyat\u0131n\u0131n KDV’yi i\u00e7erip i\u00e7ermedi\u011fi). <\/span><\/p>\n

3) Veraset Vergisi<\/b> <\/span><\/h4>\n

Veraset vergisini belirlemek i\u00e7in karma\u015f\u0131k bir hesaplama yap\u0131lmal\u0131d\u0131r. Her vaka kendi de\u011ferine g\u00f6re de\u011ferlendirilmelidir. <\/span><\/p>\n

Veraset vergisinden muaf ta\u015f\u0131n\u0131r veya ta\u015f\u0131nmaz mallar: <\/span><\/p>\n

    \n
  1. a) Tr\u00f6ste devredilen m\u00fclkler ve bu m\u00fclklere ba\u011fl\u0131 gelirler. <\/span><\/li>\n
  2. b) Banka mevduatlar\u0131 (tasarruf veya cari hesaplar) yaln\u0131zca her birinin ayr\u0131 ayr\u0131 para \u00e7ekme yetkisine sahip oldu\u011fu ortak hesaplarda. <\/span><\/li>\n
  3. c) Miras kalacaksa maa\u015flar, \u00fccretler <\/span><\/li>\n
  4. d) M\u00fccevher gibi \u00f6zel mallar <\/span><\/li>\n<\/ol>\n

    Arazi ve bina de\u011ferlemeleri Tapu Sicil M\u00fcd\u00fcrl\u00fc\u011f\u00fc’nden al\u0131n\u0131r Banka Kredileri, alacakl\u0131lar ve di\u011fer y\u00fck\u00fcml\u00fcl\u00fckler resmi kan\u0131tlarla kan\u0131tland\u0131\u011f\u0131 takdirde varl\u0131klardan d\u00fc\u015f\u00fclebilir <\/span><\/p>\n

    Vergi, net varl\u0131klar (varl\u0131klar eksi kan\u0131tlanm\u0131\u015f y\u00fck\u00fcml\u00fcl\u00fckler) \u00fczerinden %1’dir <\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

    1) KKTC’de yabanc\u0131lar taraf\u0131ndan gayrimenkul al\u0131m\u0131na ili\u015fkin temel vergiler Damga vergisi – sat\u0131\u015f s\u00f6zle\u015fmesi Vergi Dairesine kaydedilirken \u00f6denen vergidir. Sat\u0131\u015f s\u00f6zle\u015fmesinin imzaland\u0131\u011f\u0131 tarihten itibaren 21 g\u00fcn i\u00e7inde vergi \u00f6denmeli ve s\u00f6zle\u015fme tescil edilmelidir. \u00dccret, sat\u0131\u015f s\u00f6zle\u015fmesinde belirtilen sat\u0131\u015f fiyat\u0131 \u00fczerinden %0,5’tir. 6 Kay\u0131t Vergisi – Tapu ve Vergi Dairesi taraf\u0131ndan yap\u0131lan de\u011ferlendirmeye g\u00f6re \u00f6denecek tutar. […]<\/p>\n","protected":false},"author":1,"featured_media":31862,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[248],"tags":[],"class_list":["post-33102","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-vergi-ve-yasal"],"acf":[],"yoast_head":"\nKuzey K\u0131br\u0131s Cumhuriyeti'nde Vergilendirme - Mediterra Group<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/mediterra.group\/taxation-in-the-republic-of-northen-cyprus\/\" \/>\n<meta property=\"og:locale\" content=\"tr_TR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Kuzey K\u0131br\u0131s Cumhuriyeti'nde Vergilendirme - Mediterra Group\" \/>\n<meta property=\"og:description\" content=\"1) KKTC’de yabanc\u0131lar taraf\u0131ndan gayrimenkul al\u0131m\u0131na ili\u015fkin temel vergiler Damga vergisi – sat\u0131\u015f s\u00f6zle\u015fmesi Vergi Dairesine kaydedilirken \u00f6denen vergidir. Sat\u0131\u015f s\u00f6zle\u015fmesinin imzaland\u0131\u011f\u0131 tarihten itibaren 21 g\u00fcn i\u00e7inde vergi \u00f6denmeli ve s\u00f6zle\u015fme tescil edilmelidir. \u00dccret, sat\u0131\u015f s\u00f6zle\u015fmesinde belirtilen sat\u0131\u015f fiyat\u0131 \u00fczerinden %0,5’tir. 6 Kay\u0131t Vergisi – Tapu ve Vergi Dairesi taraf\u0131ndan yap\u0131lan de\u011ferlendirmeye g\u00f6re \u00f6denecek tutar. 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Sat\u0131\u015f s\u00f6zle\u015fmesinin imzaland\u0131\u011f\u0131 tarihten itibaren 21 g\u00fcn i\u00e7inde vergi \u00f6denmeli ve s\u00f6zle\u015fme tescil edilmelidir. \u00dccret, sat\u0131\u015f s\u00f6zle\u015fmesinde belirtilen sat\u0131\u015f fiyat\u0131 \u00fczerinden %0,5’tir. 6 Kay\u0131t Vergisi – Tapu ve Vergi Dairesi taraf\u0131ndan yap\u0131lan de\u011ferlendirmeye g\u00f6re \u00f6denecek tutar. 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