{"id":20671,"date":"2026-10-26T05:04:30","date_gmt":"2026-10-26T02:04:30","guid":{"rendered":"https:\/\/residence-estate.ge\/uncat\/nalog-na-imushchestvo-gruziya-porog-100000-lari-2026\/"},"modified":"2026-10-26T05:04:30","modified_gmt":"2026-10-26T02:04:30","slug":"nalog-na-imushchestvo-gruziya-porog-100000-lari-2026","status":"publish","type":"post","link":"https:\/\/residence-estate.ge\/tr\/news\/nalog-na-imushchestvo-gruziya-porog-100000-lari-2026\/","title":{"rendered":"2026 y\u0131l\u0131nda G\u00fcrcistan\u2019da emlak vergisi: muafiyet e\u015fi\u011fi 100.000 lari\u2019ye y\u00fckseldi"},"content":{"rendered":"<blockquote class=\"quick_answer\">\n<p>30 Eyl\u00fcl 2026 tarihli 1874 say\u0131l\u0131 G\u00fcrcistan Kanunu, ger\u00e7ek ki\u015filerin emlak vergisinden muafiyet e\u015fi\u011fini, bir \u00f6nceki y\u0131la ait aile gelirinin 40.000 lariden 100.000 larie y\u00fckseltti. Bu e\u015fi\u011fin \u00fczerindeki gelirler i\u00e7in vergi oran\u0131, piyasa de\u011ferinin %0,8\u201311'i kadard\u0131r. Yasa, yay\u0131mland\u0131\u011f\u0131 tarihten itibaren y\u00fcr\u00fcrl\u00fc\u011fe girmi\u015ftir; arazi vergisinde herhangi bir de\u011fi\u015fiklik yap\u0131lmam\u0131\u015ft\u0131r. Gelir \u0130daresi\u2019nin a\u00e7\u0131klamas\u0131na g\u00f6re, 2026 y\u0131l\u0131na ait beyanname 2 Kas\u0131m 2026 tarihine kadar sunulmal\u0131d\u0131r.<\/p>\n<\/blockquote>\n<p>G\u00fcrcistan Parlamentosu, ger\u00e7ek ki\u015filerin emlak vergisi kurallar\u0131n\u0131 de\u011fi\u015ftirdi: Muafiyet art\u0131k hane halk\u0131n\u0131n y\u0131ll\u0131k gelirinin 100.000 lari olmas\u0131 \u015fart\u0131na ba\u011fl\u0131d\u0131r. De\u011fi\u015fiklik, arazi hari\u00e7 daireler, evler ve di\u011fer vergilendirilebilir gayrimenkulleri kapsamakta olup, 2026 y\u0131l\u0131nda beyan edilmesi gereken m\u00fclklere uygulanacakt\u0131r. A\u015fa\u011f\u0131da: eski ve yeni d\u00fczenlemeler, kimin etkilendi\u011fi, bilinen s\u00fcreler ve resmi kaynaklar taraf\u0131ndan hen\u00fcz teyit edilmemi\u015f hususlar yer almaktad\u0131r. Bilgiler 23 Ekim 2026 tarihi itibar\u0131yla g\u00fcnceldir.<\/p>\n<h2>Neler de\u011fi\u015fti: Eskiden nas\u0131ld\u0131, \u015fimdi nas\u0131l oldu<\/h2>\n<figure><img decoding=\"async\" src=\"https:\/\/residence-estate.ge\/wp-content\/uploads\/2026\/10\/nalog-na-imushchestvo-gruziya-porog-100000-lari-2026-1.webp\" alt=\"Tiflis\u2019in Vake semtinde balkonlu konutlar\" width=\"1280\" height=\"720\" loading=\"lazy\" \/><\/figure>\n<p>De\u011fi\u015fiklikler yap\u0131ld\u0131 <a href=\"https:\/\/matsne.gov.ge\/ka\/document\/view\/7013098\" rel=\"nofollow noopener\" target=\"_blank\">G\u00fcrcistan\u2019\u0131n \u201cG\u00fcrcistan Vergi Kanunu\u2019nda De\u011fi\u015fiklik Yap\u0131lmas\u0131na Dair\u201d 1874-VI\u10db\u10e1-XI\u10db\u10de say\u0131l\u0131 Kanunu<\/a>, 30 Eyl\u00fcl 2026 tarihinde Matsne web sitesinde yay\u0131nlanan. Yasa, Vergi Kanunu\u2019nun iki h\u00fckm\u00fcn\u00fc de\u011fi\u015ftiriyor: 202. madde (5. f\u0131kra, vergi oran\u0131) ve 206. madde (1. f\u0131kra, \u201ca\u201d bendi, muafiyet).<\/p>\n<table>\n<thead>\n<tr>\n<th>Parametre<\/th>\n<th>\u00d6yleydi<\/th>\n<th>Yasa (1874 say\u0131l\u0131 yasa uyar\u0131nca)<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>Ger\u00e7ek ki\u015filer i\u00e7in muafiyet (arazi hari\u00e7 mal varl\u0131\u011f\u0131)<\/td>\n<td>Ge\u00e7en takvim y\u0131l\u0131na ait aile geliri 40.000 lari'yi ge\u00e7memelidir<\/td>\n<td>Ge\u00e7en takvim y\u0131l\u0131na ait aile geliri 100.000 lari'yi ge\u00e7memelidir<\/td>\n<\/tr>\n<tr>\n<td>40.000 ile 100.000 lari aras\u0131ndaki gelirler i\u00e7in ara vergi oran\u0131<\/td>\n<td>Piyasa de\u011ferinin %0,05\u20130,21'i TP395T (medya haberlerine g\u00f6re; yasan\u0131n metninde bu ifade yer almamaktad\u0131r)<\/td>\n<td>uygulanmaz: bu t\u00fcr aileler muaf tutulur<\/td>\n<\/tr>\n<tr>\n<td>E\u015fik de\u011ferinin \u00fczerindeki gelir i\u00e7in oran<\/td>\n<td>0,8\u20131% piyasa de\u011feri<\/td>\n<td>cari y\u0131la \u00f6nceki y\u0131l\u0131n sonu itibar\u0131yla piyasa de\u011ferinin en az 0,8% ve en fazla 1%'si<\/td>\n<\/tr>\n<tr>\n<td>Arazi vergisi<\/td>\n<td>eski kurallar ge\u00e7erliydi<\/td>\n<td>de\u011fi\u015fiklik yok<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>B\u00f6ylelikle, iki a\u015famal\u0131 sistem tek bir e\u015fikle de\u011fi\u015ftirilmi\u015ftir. Hesaplama i\u00e7in piyasa de\u011feri, cari takvim y\u0131l\u0131ndan \u00f6nceki y\u0131l\u0131n sonu itibar\u0131yla al\u0131n\u0131r.<\/p>\n<h2>Yasa ne zaman y\u00fcr\u00fcrl\u00fc\u011fe girdi?<\/h2>\n<p>Yasan\u0131n 3. maddesine g\u00f6re, yasa yay\u0131nland\u0131\u011f\u0131 andan itibaren, yani 30 Eyl\u00fcl 2026 tarihinden itibaren y\u00fcr\u00fcrl\u00fc\u011fe girer. 2. madde, 2026 y\u0131l\u0131nda beyan edilmesi gereken emlak vergisine yeni kurallar\u0131 uygulamaktad\u0131r. Medya taraf\u0131ndan aktar\u0131lan Gelir \u0130daresi\u2019nin a\u00e7\u0131klamalar\u0131ndan birinde tarih olarak 1 Ekim 2026 belirtilmektedir. Bu farkl\u0131l\u0131k ilk kaynak taraf\u0131ndan do\u011frulanmam\u0131\u015ft\u0131r; bu nedenle Matsne\u2019de yer alan metin, yani 30 Eyl\u00fcl 2026 tarihi, referans al\u0131nmaktad\u0131r.<\/p>\n<h3>Zaman \u00e7izelgesi<\/h3>\n<table>\n<thead>\n<tr>\n<th>Tarih<\/th>\n<th>Etkinlik<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td>14\u201315 Eyl\u00fcl 2026<\/td>\n<td>De\u011fi\u015fiklik duyuruldu (medya haberlerine g\u00f6re)<\/td>\n<\/tr>\n<tr>\n<td>29 Eyl\u00fcl 2026<\/td>\n<td>\u0130lk okuma, 82 \u201cevet\u201d oyu (medya haberlerine g\u00f6re)<\/td>\n<\/tr>\n<tr>\n<td>30 Eyl\u00fcl 2026<\/td>\n<td>1874 say\u0131l\u0131 Kanun, Matsne\u2019de tarih at\u0131larak yay\u0131mlanm\u0131\u015f olup, y\u00fcr\u00fcrl\u00fc\u011fe girmi\u015ftir<\/td>\n<\/tr>\n<tr>\n<td>2 Ekim 2026<\/td>\n<td>G\u00fcrcistan Gelir \u0130daresi\u2019nin 2026 y\u0131l\u0131na ait emlak vergisi bildirimi<\/td>\n<\/tr>\n<tr>\n<td>2 Kas\u0131m 2026<\/td>\n<td>Gelir \u0130daresi\u2019nin bildirimi uyar\u0131nca, ger\u00e7ek ki\u015filerin y\u0131ll\u0131k beyannamelerini sunma s\u00fcresi<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h2>De\u011fi\u015fiklik kimleri ilgilendiriyor?<\/h2>\n<figure><img decoding=\"async\" src=\"https:\/\/residence-estate.ge\/wp-content\/uploads\/2026\/10\/nalog-na-imushchestvo-gruziya-porog-100000-lari-2026-2.webp\" alt=\"Sabah saatlerinde Batum sahilindeki konut kuleleri\" width=\"1280\" height=\"720\" loading=\"lazy\" \/><\/figure>\n<p>Yasa, G\u00fcrcistan\u2019da arazi hari\u00e7 vergilendirilebilir m\u00fclke sahip ger\u00e7ek ki\u015fileri kapsar: daireler, evler, in\u015faat halindeki binalar ve Vergi Kanunu\u2019nda belirtilen di\u011fer varl\u0131klar. Bu kriter vatanda\u015fl\u0131kla ba\u011flant\u0131l\u0131 de\u011fildir; hane halk\u0131 geliri ve m\u00fclkiyet durumuna g\u00f6re belirlenir.<\/p>\n<ul>\n<li><strong>Serbest b\u0131rak\u0131ld\u0131<\/strong> 2025 y\u0131l\u0131 aile geliri 100.000 lari'yi a\u015fmayan ger\u00e7ek ki\u015filer.<\/li>\n<li><strong>0,8\u20131% oran\u0131nda \u00f6deme yap\u0131l\u0131r<\/strong> bu e\u015fi\u011fin \u00fczerindeki gelire sahip haneler.<\/li>\n<li><strong>De\u011fi\u015fiklikten etkilenmeyenler<\/strong> arazi vergisi ve t\u00fczel ki\u015filer. Bas\u0131nda yer alan haberlere g\u00f6re, maliye bakan yard\u0131mc\u0131s\u0131 ticari kurulu\u015flara y\u00f6nelik gelecekteki bir reformdan bahsetti; a\u00e7\u0131klaman\u0131n tam metnini g\u00f6rmedik, bu nedenle bu bilgi teyit edilmemi\u015ftir.<\/li>\n<\/ul>\n<p>Medya haberlerine g\u00f6re, hane halk\u0131n\u0131n yap\u0131s\u0131 ve gelir t\u00fcrleri Vergi Kanunu\u2019na g\u00f6re belirlenir: gelir, maa\u015f, ekonomik faaliyetlerden elde edilen gelir ve di\u011fer gelirleri i\u00e7erirken, hane halk\u0131 ise e\u015fleri, re\u015fit olmayan \u00e7ocuklar\u0131 ve birlikte ya\u015fayan baz\u0131 akrabalar\u0131 kapsar. Okudu\u011fumuz orijinal kaynakta bu ayr\u0131nt\u0131lar do\u011frulanmam\u0131\u015ft\u0131r.<\/p>\n<h2>Yabanc\u0131 m\u00fclk sahipleri ne olacak?<\/h2>\n<p>Y\u00f6netmelikte vatanda\u015fl\u0131k konusunda herhangi bir k\u0131s\u0131tlama bulunmamaktad\u0131r. Ancak, yerle\u015fik olmayan m\u00fclk sahiplerinin aile gelirinin tam olarak nas\u0131l hesapland\u0131\u011f\u0131 (d\u00fcnya \u00e7ap\u0131ndaki gelir mi yoksa sadece G\u00fcrcistan\u2019da elde edilen gelir mi), incelenen birincil kaynaklarda teyit edilmemi\u015ftir. G\u00fcrcistan\u2019da vergi mukimi olmayan m\u00fclk sahiplerinin, beyannamelerini sunmadan \u00f6nce bu konuyu Gelir \u0130daresi\u2019ne dan\u0131\u015fmalar\u0131 gerekmektedir.<\/p>\n<h2>Tarihler ve \u00f6deme<\/h2>\n<p>En yak\u0131n tarih: <strong>2 Kas\u0131m 2026<\/strong>. Gelir \u0130daresi, 2 Ekim 2026 tarihli bildirimde, ger\u00e7ek ki\u015filerin y\u0131ll\u0131k emlak vergisi beyannamesi i\u00e7in tam da bu tarihi belirtmi\u015ftir. Bu kayd\u0131n do\u011frudan adresine ula\u015f\u0131lamad\u0131: kay\u0131t, haber b\u00f6l\u00fcm\u00fcnde yer almaktad\u0131r <a href=\"https:\/\/www.rs.ge\/\" rel=\"nofollow noopener\" target=\"_blank\">Gelir \u0130daresi\u2019nin web sitesi<\/a>. 2026 y\u0131l\u0131na ait hesaplay\u0131c\u0131n\u0131n da yer ald\u0131\u011f\u0131 vergi bilgilendirme sayfas\u0131 \u015fu adreste bulunur: <a href=\"https:\/\/www.rs.ge\/PropertyTaxInfo\" rel=\"nofollow noopener\" target=\"_blank\">rs.ge\/PropertyTaxInfo<\/a>.<\/p>\n<p>Ticari kaynaklar vergi \u00f6deme tarihini 15 Kas\u0131m olarak belirtiyor, ancak bu tarih resmi kaynaklar taraf\u0131ndan hen\u00fcz teyit edilmemi\u015ftir. Geliri 100.000 lari'nin alt\u0131nda olan ailelerin beyanname vermesine hi\u00e7 gerek olmad\u0131\u011f\u0131na dair bas\u0131nda yer alan iddialar da rs.ge sitesinde hen\u00fcz do\u011frulanmam\u0131\u015ft\u0131r. Ayr\u0131ca, ayn\u0131 haberlere g\u00f6re, vergilendirilebilir arazi sahipleri gelir durumuna bak\u0131lmaks\u0131z\u0131n beyanname verip vergi \u00f6d\u00fcyorlar.<\/p>\n<h2>Yetkililerin a\u00e7\u0131klamalar\u0131ndan al\u0131nan rakamlar<\/h2>\n<p>\u0130ktidar partisinin temsilcileri, yakla\u015f\u0131k 81.000 vergi m\u00fckellefinin vergiden muaf tutuldu\u011funu ve bu m\u00fckellefler i\u00e7in 2025 y\u0131l\u0131na ait hesaplanan vergi tutar\u0131n\u0131n 22,3 milyon lari olaca\u011f\u0131n\u0131 belirttiler. Bu a\u00e7\u0131klama medya taraf\u0131ndan aktar\u0131ld\u0131; Gelir \u0130daresi bu rakamlar\u0131 do\u011frulamad\u0131. Medya, bir referans noktas\u0131 olarak e\u015fik de\u011ferinin hesaplanmas\u0131n\u0131 verdi: 100.000 lari, 15 Eyl\u00fcl 2026 tarihli d\u00f6viz kuruna g\u00f6re yakla\u015f\u0131k 38.466 ABD dolar\u0131 tutar\u0131ndad\u0131r.<\/p>\n<h2>M\u00fclk sahipleri ve al\u0131c\u0131lar ne yapmal\u0131?<\/h2>\n<ol>\n<li>2025 y\u0131l\u0131na ait hane halk\u0131 gelirini belirleyin ve bunu 100.000 lari ile kar\u015f\u0131la\u015ft\u0131r\u0131n.<\/li>\n<li>rs.ge adresinden ki\u015fisel hesab\u0131n\u0131za giri\u015f yap\u0131n ve tam olarak sizin m\u00fclk\u00fcn\u00fcz i\u00e7in beyanname gerekip gerekmedi\u011fini kontrol edin; vergilendirilebilir arazi varsa, her hal\u00fckarda beyanname verilmesi gerekir.<\/li>\n<li>Gelir e\u015fi\u011fin \u00fczerindeyse, vergiyi m\u00fclk\u00fcn piyasa de\u011ferinin %0,8\u201311'i kadar hesaplay\u0131n; bu aral\u0131k i\u00e7inde belediyenin uygulad\u0131\u011f\u0131 kesin oran\u0131 kontrol etmedik.<\/li>\n<li>Al\u0131c\u0131lara: Aile geliri 100.000 lari'ye kadar olan durumlarda daire i\u00e7in y\u0131ll\u0131k vergi tahakkuk etmez; gelir bu tutar\u0131n \u00fczerindeyse, daire de\u011ferinin y\u0131ll\u0131k %0,8\u201311'i kadar bir tutar\u0131 \u00f6ng\u00f6r\u00fcn.<\/li>\n<li>Kira verenlere: Kira gelir vergisi ayr\u0131 bir d\u00fczenlemeye tabidir ve bu kanunla herhangi bir de\u011fi\u015fiklik yap\u0131lmam\u0131\u015ft\u0131r.<\/li>\n<\/ol>\n<h2>S\u0131k sorulan sorular<\/h2>\n<h3>Yeni e\u015fik nedir?<\/h3>\n<p>Bir \u00f6nceki takvim y\u0131l\u0131na ait hane halk\u0131 gelirinin 100.000 lari olmas\u0131 (\u00f6nceki s\u0131n\u0131r 40.000 lari idi).<\/p>\n<h3>Hangi oran e\u015fik de\u011ferinin \u00fczerinde?<\/h3>\n<p>Piyasa de\u011ferinin en az 0,8% ve en fazla 1%'si. Bas\u0131nda yer alan \u201c0,08%\u201d de\u011feri, yasa metnine uymamaktad\u0131r.<\/p>\n<h3>Arazi vergisinde bir de\u011fi\u015fiklik oldu mu?<\/h3>\n<p>Hay\u0131r, yasa araziyi a\u00e7\u0131k\u00e7a hari\u00e7 tutmaktad\u0131r.<\/p>\n<h3>Beyannameyi en ge\u00e7 hangi tarihe kadar sunmak gerekir?<\/h3>\n<p>Gelir \u0130daresi\u2019nin 2 Ekim 2026 tarihli bildirimi uyar\u0131nca, 2 Kas\u0131m 2026 tarihine kadar.<\/p>\n<h3>Ne zaman \u00f6deme yap\u0131lmal\u0131?<\/h3>\n<p>Okunan belgelerde devlet kurumunun \u00f6deme s\u00fcresi teyit edilmemi\u015ftir: Gelir \u0130daresi\u2019ne dan\u0131\u015f\u0131n\u0131z.<\/p>\n<h2>Resmi kaynaklar<\/h2>\n<ul>\n<li><a href=\"https:\/\/matsne.gov.ge\/ka\/document\/view\/7013098\" rel=\"nofollow noopener\" target=\"_blank\">30.09.2026 tarihli 1874-VI\u10db\u10e1-XI\u10db\u10de say\u0131l\u0131 Kanun, Matsne (G\u00fcrc\u00fcce metin)<\/a><\/li>\n<li><a href=\"https:\/\/matsne.gov.ge\/en\/document\/view\/1043717\" rel=\"nofollow noopener\" target=\"_blank\">G\u00fcrcistan Vergi Kanunu, de\u011fi\u015fiklik listesi ile birlikte birle\u015ftirilmi\u015f metin, Matsne<\/a><\/li>\n<li><a href=\"https:\/\/www.rs.ge\/PropertyTaxInfo\" rel=\"nofollow noopener\" target=\"_blank\">G\u00fcrcistan Gelir \u0130daresi: Emlak vergisi hakk\u0131nda bilgiler<\/a><\/li>\n<li><a href=\"https:\/\/www.rs.ge\/\" rel=\"nofollow noopener\" target=\"_blank\">G\u00fcrcistan Gelir \u0130daresi: Haberler (2 Ekim 2026 tarihli haber)<\/a><\/li>\n<\/ul>\n<p><em>23 Ekim 2026 tarihinde kontrol edilmi\u015ftir. Bu metin genel bilgilendirme ama\u00e7l\u0131d\u0131r ve hukuki veya vergi dan\u0131\u015fmanl\u0131\u011f\u0131 niteli\u011fi ta\u015f\u0131mamaktad\u0131r. Kurallar de\u011fi\u015febilir; ko\u015fullar hakk\u0131nda ayr\u0131nt\u0131l\u0131 bilgi i\u00e7in G\u00fcrcistan Gelir \u0130daresi\u2019ne ve yetkili bir hukuk\u00e7uya veya vergi dan\u0131\u015fman\u0131na dan\u0131\u015f\u0131n\u0131z.<\/em><\/p>","protected":false},"excerpt":{"rendered":"<p>1874 Say\u0131l\u0131 Kanun: Geliri 100.000 lariye kadar olan aileler i\u00e7in emlak vergisinden muafiyet; e\u015fik de\u011feri 0,8\u20131%\u2019nin \u00fczerindedir. Beyan tarihi 2 Kas\u0131m 2026\u2019d\u0131r.<\/p>","protected":false},"author":14,"featured_media":20668,"comment_status":"","ping_status":"","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[4],"tags":[],"class_list":["post-20671","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-news"],"acf":[],"_links":{"self":[{"href":"https:\/\/residence-estate.ge\/tr\/wp-json\/wp\/v2\/posts\/20671","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/residence-estate.ge\/tr\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/residence-estate.ge\/tr\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/residence-estate.ge\/tr\/wp-json\/wp\/v2\/users\/14"}],"replies":[{"embeddable":true,"href":"https:\/\/residence-estate.ge\/tr\/wp-json\/wp\/v2\/comments?post=20671"}],"version-history":[{"count":0,"href":"https:\/\/residence-estate.ge\/tr\/wp-json\/wp\/v2\/posts\/20671\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/residence-estate.ge\/tr\/wp-json\/wp\/v2\/media\/20668"}],"wp:attachment":[{"href":"https:\/\/residence-estate.ge\/tr\/wp-json\/wp\/v2\/media?parent=20671"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/residence-estate.ge\/tr\/wp-json\/wp\/v2\/categories?post=20671"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/residence-estate.ge\/tr\/wp-json\/wp\/v2\/tags?post=20671"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}