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    <pre style="white-space:pre-line"><code>15.5 Enflasyon indirim oranÄ±                            15.8 Engellilik indirimi tutarlarÄ±                  Ä°ndirim tutarÄ±
(1 Ocak 2006 tarihinden Ã¶nce TL cinsinden ihraÃ§ edilen                                                          900 TL
menkul kÄ±ymetler)                                        Engellilik derecesi                                    460 TL
                                                        Birinci derece engelliler iÃ§in                          210 TL
Gelirin elde edildiÄŸi yÄ±l  Ä°ndirim OranÄ±                Ä°kinci derece engelliler iÃ§in
                                                        ÃœÃ§Ã¼ncÃ¼ derece engelliler iÃ§in
           2006                % 46,5
           2007                % 37,7                   15.9 Asgari geÃ§im indirimi
           2008                % 64,9
           2009                % 16,7                   15.9.1 Asgari geÃ§im indirimi hesabÄ±-Bekar
           2010                % 93,4                   (01.01.2016-31.12.2016)
           2011               % 126,4
           2012                % 84,4                   2016 Ocak ayÄ± brÃ¼t asgari Ã¼cretin yÄ±llÄ±k tutarÄ±     19.764,00 TL
           2013               % 53,11                   (1.647 x 12)
           2014               % 103,8
           2015               % 60,39                   Asgari geÃ§im indirimi oranÄ± (Ã‡alÄ±ÅŸanÄ±n kendisi)          % 50

                                                        Asgari geÃ§im indirimi matrahÄ± (19.764 x % 50)            9.882,00 TL

15.6 Menkul kÄ±ymet alÄ±m satÄ±m kazanÃ§larÄ±nda istisna     YÄ±llÄ±k asgari geÃ§im indirimi tutarÄ± (9.882 x % 15)       1.482,30 TL
tutarÄ±
(1 Ocak 2006 tarihinden Ã¶nce ihraÃ§ edilen veya satÄ±n    AylÄ±k asgari geÃ§im indirimi tutarÄ± (1.482,30 / 12) 123,53 TL
alÄ±nan menkul kÄ±ymetler)
                                                        15.9.2 Asgari geÃ§im indirimi tutarlarÄ±
                                                        (01.01.2016-31.12.2016)

KazancÄ±n saÄŸlandÄ±ÄŸÄ± yÄ±l    YÄ±llÄ±k tutar                 EÅŸin     Yok       Ã‡ocuk sayÄ±sÄ±                      4     5 veya
                                                        Ã§alÄ±ÅŸma       123                                        daha fazla
            2006           14.000 TL                    durumu                                           197,64
            2007           15.000 TL                                                                     209,99   209,99
            2008           16.000 TL                    Ã‡alÄ±ÅŸÄ±yor 123,53 142,05 160,58 185,29
            2009           17.900 TL                                                                              209,99
            2010           18.000 TL                    Ã‡alÄ±ÅŸmÄ±yor 148,23 166,76 185,29 209,99
            2011           19.000 TL
            2012           20.000 TL                    15.10 Basit usule tabi olmanÄ±n ÅŸartlarÄ±
            2013           21.000 TL
            2014           21.000 TL                    15.10.1 Genel ÅŸartlar
            2015           23.000 TL
            2016           24.000 TL                    a. Kendi iÅŸinde bilfiil Ã§alÄ±ÅŸmak veya bulunmak,

15.7 DeÄŸer artÄ±ÅŸ kazanÃ§larÄ±nda istisna tutarÄ±           b. Ä°ÅŸyeri mÃ¼lkiyetinin iÅŸ sahibine ait olmasÄ± halinde, emsal kira
(Menkul kÄ±ymetlerden elde edilen kazanÃ§lar hariÃ§)           bedelinin, kiralanmÄ±ÅŸ olmasÄ± halinde ise yÄ±llÄ±k kira bedelinin,
                                                            bÃ¼yÃ¼kÅŸehir belediye sÄ±nÄ±rlarÄ± iÃ§inde 6.300 TLâ€™yi, diÄŸer yerlerde de
KazancÄ±n saÄŸlandÄ±ÄŸÄ± yÄ±l    YÄ±llÄ±k tutar                     4.200 TLâ€™yi aÅŸmamasÄ±,

            2006            6.000 TL                    c. Ticari, zirai ve mesleki faaliyetleri dolayÄ±sÄ±yla gerÃ§ek usulde gelir
            2007            6.400 TL                        vergisi mÃ¼kellefi olmamak.
            2008            6.800 TL
            2009            7.600 TL                    15.10.2 Ã–zel ÅŸartlar
            2010            7.700 TL
            2011            8.000 TL                    a. AlÄ±m satÄ±m yapanlarÄ±n yÄ±llÄ±k alÄ±mlarÄ± tutarÄ± 88.000 TLâ€™yi, satÄ±ÅŸlarÄ±
            2012            8.800 TL                        tutarÄ± da 126.000 TLâ€™yi aÅŸmamalÄ±dÄ±r.
            2013            9.400 TL
            2014            9.700 TL                    b. AlÄ±m satÄ±m haricindekileri yapanlarÄ±n ise, yÄ±llÄ±k gayrisafi iÅŸ
            2015           10.600 TL                        hasÄ±latlarÄ± 42.000 TLâ€™yi aÅŸmamalÄ±dÄ±r.
            2016           11.000 TL
                                                        c. AlÄ±m satÄ±m ile diÄŸer iÅŸlerin beraber yapÄ±lmasÄ± halinde, yÄ±llÄ±k satÄ±ÅŸ
                                                            tutarÄ± ile iÅŸ hasÄ±latÄ± toplamÄ± 88.000 TLâ€™yi aÅŸmamalÄ±dÄ±r.

162 Vergi Rehberi 2016</code></pre>
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