EMLAK VERGİSİ KANUNU GENEL TEBLİĞİ (SERİ NO: 77)
29/7/1970 tarihli ve 1319 sayılı Emlak Vergisi Kanununun 29 uncu maddesinin birinci fıkrasının (b) bendinde, binalar için vergi değerinin, Hazine ve Maliye Bakanlığı ile Çevre ve Şehircilik Bakanlığınca müştereken tespit ve ilan edilecek bina metrekare normal inşaat maliyetleri ile aynı maddenin (a) bendinde belirtilen esaslara göre bulunacak arsa veya arsa payı değeri esas alınarak 31 inci madde uyarınca hazırlanmış bulunan 29/2/1972 tarihli ve 7/3995 sayılı Bakanlar Kurulu Kararı ile yürürlüğe konulan Emlak Vergisine Matrah Olacak Vergi Değerlerinin Takdirine İlişkin Tüzük hükümlerinden yararlanmak suretiyle hesaplanan bedel olduğu hükme bağlanmıştır.
Bu itibarla, emlak vergisine esas olmak üzere 2021 yılında uygulanacak bina metrekare normal inşaat maliyet bedelleri, Hazine ve Maliye Bakanlığı ile Çevre ve Şehircilik Bakanlığınca bu Tebliğ ekinde yer alan cetvelde belirtilen tutarlarda tespit edilmiştir.
Tebliğ olunur.
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TL
ASG. AZA. ORT. ASG. AZA. ORT. ASG. AZA. ORT. ASG. AZA. ORT. ASG. AZA. ORT. ASG. AZA. ORT. ASG. AZA. ORT. ASG. AZA. ORT.
A) LÜKS İNŞ. - - - - - - - - - - - - - - - - - - - - - - - -
B) 1. SINIF İNŞ.1230,381369,041299,711014,621114,791064,71696,12852,80774,46 - - - - - - - - - - - - - - -
C) 2. SINIF İNŞ.773,19848,94811,07649,85678,16664,01412,28498,27455,28 - - - - - - - - - - - - - - -
D) 3. SINIF İNŞ.580,53657,56619,05458,50493,21475,86254,34332,68293,51188,74231,14209,94285,13359,61322,37205,48251,72228,60208,00218,36213,18159,20205,48 182,34
E) BASİT 330,07360,86345,47256,87313,32285,10136,12164,43150,28104,06136,12120,09184,95187,54186,25118,13146,39132,2697,59114,27105,9375,7779,61 77,69
A) LÜKS İNŞ. - - - - - - - - - - - - - - - - - - - - - - - -
B) 1. SINIF İNŞ.1230,381369,041299,711014,621114,791064,71696,12852,80774,46 - - - - - - - - - - - - - - -
C) 2. SINIF İNŞ.773,19848,94811,07649,85678,16664,01412,28498,27455,28 - - - - - - - - - - - - - - -
D) 3. SINIF İNŞ.580,53657,56619,05458,50493,21475,86254,34332,68293,51188,74231,14209,94285,13359,61322,37205,48251,72228,60159,20205,48182,34132,35159,20 145,78
E) BASİT 330,07360,86345,47256,87313,32285,10136,12164,43150,28104,06136,12120,09184,95191,36188,16118,13146,39132,2675,7792,40 84,09 55,2075,77 65,49
A) LÜKS İNŞ. 3057,923283,983170,952555,762776,642666,202247,522469,692358,611606,671816,011711,342697,062878,122787,592206,482446,612326,55 - - - - - -
B) 1. SINIF İNŞ.2201,302377,262289,281777,461952,161864,811559,131658,041608,591150,731220,081185,411800,622009,961905,291523,191697,851610,52 - - - - - -
C) 2. SINIF İNŞ.1482,121591,291536,711188,011261,191224,60961,931091,641026,79738,50771,87755,191188,011333,111260,56949,121049,27999,20 - - - - - -
D) 3. SINIF İNŞ.1154,601271,461213,03827,02932,38879,70628,05747,50687,78518,87553,55536,21854,01992,76923,39601,00719,22660,11 - - - - - -
E) BASİT - - - - - - 164,43201,62183,03122,00159,20140,60308,25386,58347,42196,55236,31216,43 - - - - - -
A) LÜKS İNŞ. 3412,843665,193539,022766,412951,312858,862508,372756,372632,371714,341975,211844,78 - - - - - - - - - - - -
B) 1. SINIF İNŞ.2456,812653,192555,001983,782058,342021,061740,111850,471795,291284,281361,661322,97 - - - - - - - - - - - -
C) 2. SINIF İNŞ.1654,121776,021715,071325,901407,571366,741073,591218,341145,97824,23861,49842,86 - - - - - - - - - - - -
D) 3. SINIF İNŞ.1288,621419,081353,85923,031040,59981,81700,95834,29767,62579,08617,79598,44 - - - - - - - - - - - -
E) BASİT - - - - - - 177,75213,60195,68110,36131,85121,11 - - - 146,20194,95170,58100,35123,30111,8375,9595,97 85,96
A) LÜKS İNŞ. 3248,623464,263356,442610,912794,172702,542153,372369,022261,201629,681869,991749,84 - - - - - - - - - - - -
B) 1. SINIF İNŞ.2327,462507,682417,571879,201956,241917,721642,011752,911697,461213,771287,691250,73 - - - - - - - - - - - -
C) 2. SINIF İNŞ.1569,591680,551625,071247,681329,341288,511016,591153,711085,15779,38813,31796,35 - - - - - - - - - - - -
D) 3. SINIF İNŞ.1221,501343,201282,35874,85990,43932,64665,45788,65727,05549,86591,50570,68 - - - - - - - - - - - -
E) BASİT - - - - - - 163,26197,22180,24103,19124,75113,97 - - - 110,83175,63143,2395,49110,83103,1675,5397,07 86,30
3) OTEL BİNALARI
4) SİNEMA - TİYATRO BİNALARI
5) HASTAHANE - KLİNİK BİNALARI
AHŞAP BİNALAR TAŞ DUVARLI BİNA GECEKONDU TARZI BİNA KERPİÇ VE DİĞ.BASİT
1) FABRİKA VE İMALATHANE BİNALARI
2) FABRİKA VE İMALATHANE BİNASI, SOSYAL BİNALARI VS.
77 SERİ NOLU EMLAK VERGİSİ
KANUNU GENEL TEBLİĞİ
EKİDİR
2021 YILI İÇİN BİNALARIN METREKARE NORMAL İNŞAAT
MALİYET BEDELLERİNİ GÖSTERİR CETVEL
BİNALAR
ÇELİK KARKAS BİNA BETONARME KARKAS YIĞMA KAGİR BİNA YIĞMA YARI KAGİR BİNA
ASG. AZA. ORT. ASG. AZA. ORT. ASG. AZA. ORT. ASG. AZA. ORT. ASG. AZA. ORT. ASG. AZA. ORT. ASG. AZA. ORT. ASG. AZA. ORT.
A) LÜKS İNŞ. 3276,343754,503515,422655,732833,282744,511945,722183,802064,761645,741896,201770,97 - - - - - - - - - - - -
B) 1. SINIF İNŞ.2358,542547,022452,781728,271904,421816,351349,871541,151445,511084,311245,361164,84 - - - - - - - - - - - -
C) 2. SINIF İNŞ.1587,981704,971646,481169,601272,861221,23816,03993,49904,76693,57816,00754,79 - - - - - - - - - - - -
D) 3. SINIF İNŞ.1237,071286,601261,84800,88884,77842,83557,29678,37617,83514,59576,57545,58 - - - - - - - - - - - -
E) BASİT 401,82436,22419,02216,03295,87255,95170,58205,07187,83130,74170,58150,66187,14224,30205,72140,36187,14163,75119,72140,36130,0485,3099,01 92,16
A) LÜKS İNŞ. 2644,362816,462730,411795,451975,221885,341410,171606,671508,421039,011358,811198,91 - - - - - - - - - - - -
B) 1. SINIF İNŞ.1631,061785,181708,121230,381369,041299,71942,711073,641008,18764,16883,61823,89 - - - - - - - - - - - -
C) 2. SINIF İNŞ.1040,311108,391074,35812,91848,94830,93633,13678,16655,65418,65527,81473,23 - - - - - - - - - - - -
D) 3. SINIF İNŞ.729,41825,79777,60554,82657,56606,19446,94493,21470,08261,99345,52303,76 - - - - - - - - - - - -
E) BASİT 330,07401,99366,03196,55241,46219,01104,06136,12120,09104,06136,12120,09184,95191,36188,16118,13146,39132,2697,59114,27105,9362,9879,61 71,30
A) LÜKS İNŞ. 2499,232682,492590,861926,072118,952022,511512,751723,591618,17 - - - - - - - - - - - - - - -
B) 1. SINIF İNŞ.1680,801843,401762,101319,921468,681394,30954,751151,791053,27 - - - - - - - - - - - - - - -
C) 2. SINIF İNŞ.1031,911160,051095,98817,00910,65863,83577,27694,38635,83 - - - - - - - - - - - - - - -
D) 3. SINIF İNŞ.708,18782,52745,35491,86593,85542,86281,04377,54329,29202,50247,98225,24281,04385,76333,40220,44270,08245,26141,91220,44181,18107,48141,91 124,70
E) BASİT 261,81336,08298,95187,34259,04223,19146,04176,42161,23111,60146,04128,82157,07170,85163,9699,13157,07128,1081,2899,13 90,21 59,2481,28 70,26
A) LÜKS İNŞ. - - - - - - - - - - - - - - - - - - - - - - - -
B) 1. SINIF İNŞ.- - - - - - - - - - - - - - - - - - - - - - - -
C) 2. SINIF İNŞ.1157,911331,591244,75841,751035,96938,86 - - - - - - - - - - - - - - - - - -
D) 3. SINIF İNŞ.827,02924,71875,87580,53699,98640,26 - - - - - - - - - - - - - - - - - -
E) BASİT 330,07401,99366,03256,87330,07293,47 - - - - - - - - - 65,4787,3776,4244,8755,20 50,04 34,0443,04 38,54
A) LÜKS İNŞ. - - - - - - - - - - - - - - - - - - - - - - - -
B) 1. SINIF İNŞ.- - - - - - - - - - - - - - - - - - - - - - - -
C) 2. SINIF İNŞ.688,64777,67733,16545,89669,21607,55306,54340,42323,48298,85369,85334,35404,84507,00455,92324,64399,80362,22198,50287,70243,10 - - -
D) 3. SINIF İNŞ.491,88580,53536,21349,98428,99389,49228,61241,46235,04188,74231,14209,94285,13359,61322,37205,48253,05229,27132,35205,48168,92118,13132,35 125,24
E) BASİT 256,87313,32285,10196,55241,46219,0178,3397,5987,96104,06136,12120,09118,13146,39132,26118,13146,39132,2662,9879,61 71,30 55,2075,77 65,49
A) LÜKS İNŞ. - - - - - - - - - - - - - - - - - - - - - - - -
B) 1. SINIF İNŞ.- - - - - - - - - - - - - - - - - - - - - - - -
C) 2. SINIF İNŞ.1310,651431,181370,92924,201065,04994,62 - - - - - - - - - - - - - - - - - -
D) 3. SINIF İNŞ.897,72947,77922,75660,14729,41694,78 - - - - - - - - - - - - - - - - - -
E) BASİT 407,11480,26443,69256,87330,07293,47 - - - - - - - - - - - - - - - - - -
11) ÇOK KATLI GARAJLAR
YIĞMA KAGİR BİNA YIĞMA YARI KAGİR BİNA AHŞAP BİNALAR TAŞ DUVARLI BİNA
6) BANKA - SİGORTA BİNALARI
7) İDARE BİNALARI
8) BENZİN İSTASYONU, YIKAMA VE YAĞLAMA BİNALARI
9) YERALTI GARAJLARI
10) MÜSTAKİL GARAJLAR
GECEKONDU TARZI BİNA KERPİÇ VE DİĞ.BASİT
BİNALAR
ÇELİK KARKAS BİNA BETONARME KARKAS
ASG. AZA. ORT. ASG. AZA. ORT. ASG. AZA. ORT. ASG. AZA. ORT. ASG. AZA. ORT. ASG. AZA. ORT. ASG. AZA. ORT. ASG. AZA. ORT.
A) LÜKS İNŞ. - - - - - - - - - - - - - - - - - - - - - - - -
B) 1. SINIF İNŞ.- - - - - - - - - - - - - - - - - - - - - - - -
C) 2. SINIF İNŞ.990,251094,201042,23639,43772,13705,78536,22641,12588,67536,31616,49576,40 - - - - - - - - - - - -
D) 3. SINIF İNŞ.660,14729,41694,78491,88580,53536,21428,99493,21461,10446,94493,21470,08 - - - - - - - - - - - -
E) BASİT 330,07401,99366,03146,39191,36168,88104,06136,12120,0986,02104,0695,04 184,95209,34197,15118,13146,39132,2692,40146,39119,4055,2075,77 65,49
A) LÜKS İNŞ. - - - - - - - - - - - - - - - - - - - - - - - -
B) 1. SINIF İNŞ.- - - - - - - - - - - - - - - - - - - - - - - -
C) 2. SINIF İNŞ.1162,011265,661213,84721,28854,84788,06573,12616,49594,81483,71600,61542,16435,67534,67485,17328,72402,81365,77 - - - - - -
D) 3. SINIF İNŞ.801,40891,32846,36554,82657,56606,19458,50493,21475,86345,52428,99387,26378,88464,93421,91205,48251,72228,60132,35205,48168,92118,13132,35 125,24
E) BASİT 330,07360,86345,47164,43191,36177,90104,69136,12120,41137,43145,13141,28151,52182,34166,93118,13146,39132,2679,6192,40 86,01 55,2075,77 65,49
A) LÜKS İNŞ. - - - - - - - - - - - - - - - - - - - - - - - -
B) 1. SINIF İNŞ.1664,181892,381778,281108,221227,071167,65618,36793,70706,03 - - - - - - - - - - - - - - -
C) 2. SINIF İNŞ.961,931081,391021,66671,67721,76696,72412,28529,16470,72 - - - - - - - - - - - - - - -
D) 3. SINIF İNŞ.698,63801,40750,02428,99493,21461,10201,62261,99231,81 - - - - - - - - - - - - - - -
E) BASİT - - - - - - - - - - - - - - - - - - - - - - - -
A) LÜKS İNŞ. - - - - - - - - - - - - - - - - - - - - - - - -
B) 1. SINIF İNŞ.2368,242566,072467,161207,271327,981267,63900,281073,64986,96 - - - - - - - - - - - - - - -
C) 2. SINIF İNŞ.1500,081627,251563,67761,59848,94805,27629,26678,16653,71 - - - - - - - - - - - - - - -
D) 3. SINIF İNŞ.1119,911200,821160,37458,50553,55506,03339,01428,99384,00 - - - - - - - - - - - - - - -
E) BASİT - - - - - - - - - - - - - - - - - - - - - - - -
A) LÜKS İNŞ. - - - - - - - - - - - - - - - - - - - - - - - -
B) 1. SINIF İNŞ.- - - - - - - - - - - - - - - - - - - - - - - -
C) 2. SINIF İNŞ.- - - - - - - - - - - - - - - - - - - - - - - -
D) 3. SINIF İNŞ.554,82657,56606,19358,29452,07405,18300,52332,68316,60231,14261,99246,57327,47359,61343,54205,48251,72228,60 - - - - - -
E) BASİT 360,86422,50391,68164,43191,36177,90136,12164,43150,28104,06136,12120,09184,95209,34197,15118,13146,39132,26 - - - - - -
A) LÜKS İNŞ. - - - - - - - - - - - - - - - - - - - - - - - -
B) 1. SINIF İNŞ.- - - - - - - - - - - - - - - - - - - - - - - -
C) 2. SINIF İNŞ.904,89999,93952,41649,02765,99707,51588,64717,52653,08 - - - - - - - - - - - - - - -
D) 3. SINIF İNŞ.660,14729,41694,78491,88580,53536,21351,90428,99390,45 - - - - - - - - - - - - - - -
E) BASİT 256,87330,07293,47222,18256,87239,53136,12164,43150,28 - - - - - - - - - - - - - - -
16) PAZAR ve FUAR YERLERİNDEKİ YAPILAR
17) SOĞUK HAVA DEPOLARI
13) OKUL BİNALARI
14) YÜZME HAVUZLARI
15) BANYO ve HAMAMLAR
AHŞAP BİNALAR TAŞ DUVARLI BİNA GECEKONDU TARZI BİNA KERPİÇ VE DİĞ.BASİTYIĞMA KAGİR BİNA YIĞMA YARI KAGİR BİNA
12) YURT BİNALARI
BİNALAR
ÇELİK KARKAS BİNA BETONARME KARKAS
ASG. AZA. ORT. ASG. AZA. ORT. ASG. AZA. ORT. ASG. AZA. ORT. ASG. AZA. ORT. ASG. AZA. ORT. ASG. AZA. ORT. ASG. AZA. ORT.
A) LÜKS İNŞ. - - - - - - - - - - - - - - - - - - - - - - - -
B) 1. SINIF İNŞ.- - - - - - - - - - - - - - - - - - - - - - - -
C) 2. SINIF İNŞ.- - - - - - - - - - - - - - - - - - - - - - - -
D) 3. SINIF İNŞ.657,56699,98678,77358,29452,07405,18300,52332,68316,60228,61241,46235,04 - - - - - - - - - - - -
E) BASİT 360,86422,50391,68145,13174,67159,90137,43145,13141,2886,02104,0695,04 - - - - - - - - - - - -
A) LÜKS İNŞ. - - - - - - - - - - - - - - - - - - - - - - - -
B) 1. SINIF İNŞ.- - - - - - - - - - - - - - - - - - - - - - - -
C) 2. SINIF İNŞ.1500,081627,251563,67812,91937,50875,21 - - - - - - - - - - - - - - - - - -
D) 3. SINIF İNŞ.1162,301259,891211,10580,53657,56619,05 - - - - - - - - - - - - - - - - - -
E) BASİT - - - - - - - - - - - - - - - - - - - - - - - -
A) LÜKS İNŞ. - - - - - - - - - - - - - - - - - - - - - - - -
B) 1. SINIF İNŞ.- - - - - - - - - - - - - - - - - - - - - - - -
C) 2. SINIF İNŞ.- - - - - - - - - - - - - - - - - - - - - - - -
D) 3. SINIF İNŞ.744,90838,61791,76407,11494,45450,78205,48238,88222,18172,09179,80175,95 - - - - - - - - - - - -
E) BASİT - - - - - - - - - - - - - - - - - - - - - - - -
A) LÜKS İNŞ. 3276,343518,583397,462183,802408,062295,931721,441945,721833,581318,291554,891436,592379,172621,392500,28 - - - - - - - - -
B) 1. SINIF İNŞ.2240,182406,652323,421541,151670,491605,821084,311307,211195,76667,33853,12760,231678,741819,111748,93 - - - - - - - - -
C) 2. SINIF İNŞ.1501,261649,901575,58994,901030,651012,78643,94792,61718,28374,24473,37423,811081,541124,241102,89 - - - - - - - - -
D) 3. SINIF İNŞ.1004,491122,771063,63672,91800,88736,90433,41524,29478,85255,92320,65288,29733,43870,98802,21 - - - - - - - - -
E) BASİT 436,22478,86457,54229,77295,87262,82170,58205,07187,83130,74170,58150,66176,19224,30200,25140,36187,14163,75119,72140,36130,0472,9192,16 82,54
A) LÜKS İNŞ. 3383,963608,623496,292007,272252,752130,011646,301697,591671,95 - - - 2681,142955,462818,30 - - - - - - - - -
B) 1. SINIF İNŞ.2236,702413,202324,951267,651392,731330,191054,181111,901083,04694,76728,44711,601724,881937,471831,18 - - - - - - - - -
C) 2. SINIF İNŞ.1484,231634,981559,61811,82964,32888,07689,89722,05705,97489,43497,44493,441113,551275,611194,58 - - - - - - - - -
D) 3. SINIF İNŞ.1001,241113,551057,40572,81685,08628,95515,06535,96525,51344,98351,38348,18580,85616,17598,51288,78356,19322,49165,32256,72211,02 - - -
E) BASİT 412,37502,20457,29291,98412,37352,18163,66170,07166,87163,66170,07166,87189,35227,78208,57115,48182,92149,2099,44115,48107,4678,6699,44 89,05
23) ÖZELLİK ARZEDEN BİNALAR
HAFİF PREFABRİK BİNALAR, YIĞMA YARI KAGİR BİNA GRUBUNDA DEĞERLENDİRİLİR.
NOT: METREKARE NORMAL İNŞAAT MALİYET BEDELLERİNİN ORTALAMALARI ESAS ALINIR. METREKARE NORMAL İNŞAAT MALİYET BEDELLERİNE ASANSÖR, KALORİFER VEYA KLİMA TESİSAT BEDELLERİ DAHİL DEĞİLDİR.
(BİNADA KALORİFER, KLİMA VE ASANSÖR TESİSATI VARSA BU BEDELLERE KALORİFER VEYA KLİMA İÇİN %8, ASANSÖR İÇİN %6 ORANINDA İLAVE YAPILIR.)
18) KURUTMA YERLERİ
19) SİLOLAR
20) TRANSFORMATÖR BİNALARI
21) DİĞER TİCARETHANE ve İŞYERLERİ
22) MESKEN BİNALARI
ÖZELLİKARZEDENBİNALARINVERGİDEĞERİNİNHESABINDA,KULLANIŞTARZINAGÖRE(OTEL,SİNEMA,TİYATRO,İŞYERİVEMESKENBİNASIGİBİ)VARSABİRÜSTİNŞAATDEĞERİNİNORTALAMARAKAMIESASALINIR.BİR
ÜSTSINIFAAİTİNŞAATDEĞERİYOKSATESPİTEDİLENİNŞAATSINIFINDAKİORTALAMADEĞER%50ARTIRILMAKSURETİYLEDEĞERLENDİRME YAPILIR.İNŞAATTÜRÜİÇİNMETREKARE NORMALİNŞAATMALİYETBEDELİ
BELİRLENMEMİŞ İSE BU SINIFIN ALTINDA BELİRLEME YAPILMIŞ İLK SINIFA AİT ORTALAMA RAKAM % 50 ARTIRILARAK DİKKATE ALINIR.
KERPİÇ VE DİĞ.BASİTYIĞMA KAGİR BİNA YIĞMA YARI KAGİR BİNA AHŞAP BİNALAR TAŞ DUVARLI BİNA GECEKONDU TARZI BİNA
BİNALAR
ÇELİK KARKAS BİNA BETONARME KARKAS