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Net Tahsil Edilen Tutar = Brüt Tutar - Stopaj + KDV.\u003C\u002Fli>\n  \u003Cli>\u003Cstrong>Netten Brüte Hesaplama:\u003C\u002Fstrong> Avukatın veya meslek erbabının eline geçmesi kararlaştırılan net ücretten yola çıkılarak brüt tutar ve KDV hesaplanır. Formül: Brüt Tutar = Net Ücret \u002F (1 - Stopaj Oranı).\u003C\u002Fli>\n  \u003Cli>\u003Cstrong>KDV Tevkifatı:\u003C\u002Fstrong> Kamu kurumları veya tevkifat zorunluluğu olan kurumlara düzenlenen makbuzlarda KDV'nin belirli bir oranı (örneğin 5\u002F10 veya 7\u002F10) alıcı kurum tarafından doğrudan vergi dairesine yatırılır.\u003C\u002Fli>\n\u003C\u002Ful>\n\n\u003Ch2>Sıkça Sorulan Sorular (SSS)\u003C\u002Fh2>\n\u003Cdiv class=\"faq-section space-y-4 my-6\">\n  \u003Cdiv>\n    \u003Ch3 class=\"font-semibold text-slate-800 text-lg\">2026 yılında avukatlık serbest meslek makbuzu stopaj oranı nedir?\u003C\u002Fh3>\n    \u003Cp class=\"text-slate-600\">Gelir Vergisi Kanunu uyarınca serbest meslek makbuzlarında uygulanan standart gelir vergisi stopaj tevkifatı oranı %20'dir. Vergi mükellefi olan müşterilere kesilen makbuzlarda bu stopaj müşteri tarafından muhtasar beyanname ile ödenir.\u003C\u002Fp>\n  \u003C\u002Fdiv>\n  \u003Cdiv>\n    \u003Ch3 class=\"font-semibold text-slate-800 text-lg\">Makbuzda KDV oranı kaç olmalıdır?\u003C\u002Fh3>\n    \u003Cp class=\"text-slate-600\">Genel kural olarak serbest meslek ve avukatlık hizmetlerinde KDV oranı %20'dir. Ancak adli yardım, adli müzaheret ve belirli aile\u002Fboşanma davalarındaki vekalet ücretlerinde mevzuatın öngördüğü indirimli KDV oranları (%10) uygulanabilmektedir.\u003C\u002Fp>\n  \u003C\u002Fdiv>\n  \u003Cdiv>\n    \u003Ch3 class=\"font-semibold text-slate-800 text-lg\">Son tüketiciye (vergi mükellefi olmayan vatandaşa) kesilen makbuzda stopaj olur mu?\u003C\u002Fh3>\n    \u003Cp class=\"text-slate-600\">Hayır. Vergi mükellefi olmayan bireysel müvekkiller muhtasar beyanname vermediği için stopaj kesintisi yapılmaz; yalnızca Brüt Hizmet Bedeli ve KDV hesaplanır ve tahsil edilir.\u003C\u002Fp>\n  \u003C\u002Fdiv>\n\u003C\u002Fdiv>",179,"2026-06-05T20:28:14.000000Z","2026-11-10T22:03:08.000000Z","Serbest Meslek Makbuzu (SMM) Hesaplama 2026 | CFK Hukuk","2026 güncel serbest meslek makbuzu hesaplama aracı: Avukatlar ve serbest meslek sahipleri için netten brüte ve brütten nete stopaj ve KDV kesintilerini hesaplayın.",[201,208,218],{"url":202,"name":203,"@type":204,"@context":180,"description":205,"operatingSystem":206,"applicationCategory":207},"https:\u002F\u002Fwww.cfkhukuk.com\u002Fhesaplama-araclari\u002Fserbest-meslek-makbuzu-hesaplama","Serbest Meslek Makbuzu (SMM) Hesaplama","WebApplication","2026 güncel stopaj (%20), KDV (%20) ve KDV tevkifat oranlarıyla netten brüte ve brütten nete serbest meslek makbuzu hesaplayın.","All","FinancialApplication",{"@type":209,"@context":180,"itemListElement":210},"BreadcrumbList",[211,214,217],{"item":212,"name":45,"@type":213,"position":13},"https:\u002F\u002Fwww.cfkhukuk.com\u002F","ListItem",{"item":215,"name":216,"@type":213,"position":19},"https:\u002F\u002Fwww.cfkhukuk.com\u002Fhesaplama-araclari","Hesaplama Araçları",{"item":202,"name":187,"@type":213,"position":25},{"@type":219,"@context":180,"mainEntity":220},"FAQPage",[221,227,231],{"name":222,"@type":223,"acceptedAnswer":224},"2026 yılında avukatlık serbest meslek makbuzu stopaj oranı nedir?","Question",{"text":225,"@type":226},"Gelir Vergisi Kanunu uyarınca serbest meslek makbuzlarında uygulanan standart gelir vergisi stopaj tevkifatı oranı %20'dir. Vergi mükellefi olan müşterilere kesilen makbuzlarda bu stopaj müşteri tarafından muhtasar beyanname ile ödenir.","Answer",{"name":228,"@type":223,"acceptedAnswer":229},"Makbuzda KDV oranı kaç olmalıdır?",{"text":230,"@type":226},"Genel kural olarak serbest meslek ve avukatlık hizmetlerinde KDV oranı %20'dir. Ancak adli yardım, adli müzaheret ve belirli aile\u002Fboşanma davalarındaki vekalet ücretlerinde mevzuatın öngördüğü indirimli KDV oranları (%10) uygulanabilmektedir.",{"name":232,"@type":223,"acceptedAnswer":233},"Son tüketiciye (vergi mükellefi olmayan vatandaşa) kesilen makbuzda stopaj olur mu?",{"text":234,"@type":226},"Hayır. 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