{"id":3679,"date":"2025-02-22T17:33:58","date_gmt":"2025-02-22T14:33:58","guid":{"rendered":"https:\/\/evdebakimparasimaasi.com\/blog\/?p=3679"},"modified":"2025-02-23T14:39:24","modified_gmt":"2025-02-23T11:39:24","slug":"engelli-raporu-olan-mtv-odemek-zorunda-mi","status":"publish","type":"post","link":"https:\/\/evdebakimparasimaasi.com\/blog\/engelli-raporu-olan-mtv-odemek-zorunda-mi\/","title":{"rendered":"Engelli Raporu Olan MTV \u00d6demek Zorunda m\u0131?"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\">\u00dclkemizde engelli bireylerin ya\u015fam standartlar\u0131n\u0131 y\u00fckseltmek amac\u0131yla bir dizi vergi muafiyeti uygulanmaktad\u0131r. Bunlardan biri engelli raporu olan ki\u015filer i\u00e7in motorlu ta\u015f\u0131tlar vergisi (MTV) muafiyetidir. Engelli raporu olan bir ki\u015fi belirli \u015fartlar\u0131 ta\u015f\u0131mas\u0131 durumunda ara\u00e7 al\u0131rken ve kullan\u0131rken \u00f6nemli avantajlar elde edebilir. Bu muafiyet engelli bireylerin ula\u015f\u0131m\u0131n\u0131 kolayla\u015ft\u0131rmak ve ekonomik y\u00fcklerini hafifletmek amac\u0131yla sunulan \u00f6nemli bir hakt\u0131r. Ancak <strong>engelli raporu olan MTV<\/strong> muafiyetinden yararlanabilmek i\u00e7in baz\u0131 ko\u015fullar\u0131n yerine getirilmesi gerekmektedir.<\/p>\n\n\n\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_85 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">\u0130\u00e7indekiler<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"\u0130\u00e7indekiler Tablosunu A\u00e7\/Kapat\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/evdebakimparasimaasi.com\/blog\/engelli-raporu-olan-mtv-odemek-zorunda-mi\/#Engelli_MTV_Indirimi_Sartlari_Nelerdir\" >Engelli MTV \u0130ndirimi \u015eartlar\u0131 Nelerdir?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/evdebakimparasimaasi.com\/blog\/engelli-raporu-olan-mtv-odemek-zorunda-mi\/#Engelli_MTV_Indirimi_2024_Yilinda_Nasil_Uygulandi\" >Engelli MTV \u0130ndirimi 2024 Y\u0131l\u0131nda Nas\u0131l Uyguland\u0131?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/evdebakimparasimaasi.com\/blog\/engelli-raporu-olan-mtv-odemek-zorunda-mi\/#Engelli_MTV_Indirimi_Basvurusu_Nasil_Yapilir\" >Engelli MTV \u0130ndirimi Ba\u015fvurusu Nas\u0131l Yap\u0131l\u0131r?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/evdebakimparasimaasi.com\/blog\/engelli-raporu-olan-mtv-odemek-zorunda-mi\/#Engelli_Kisilerin_Arac_Alimi_ve_OTV_Muafiyeti\" >Engelli Ki\u015filerin Ara\u00e7 Al\u0131m\u0131 ve \u00d6TV Muafiyeti<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/evdebakimparasimaasi.com\/blog\/engelli-raporu-olan-mtv-odemek-zorunda-mi\/#5_Yil_Dolmadan_Arac_Alimi\" >5 Y\u0131l Dolmadan Ara\u00e7 Al\u0131m\u0131<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/evdebakimparasimaasi.com\/blog\/engelli-raporu-olan-mtv-odemek-zorunda-mi\/#Tadilat_Gerektiren_ve_Gerektirmeyen_Durumlar\" >Tadilat Gerektiren ve Gerektirmeyen Durumlar<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/evdebakimparasimaasi.com\/blog\/engelli-raporu-olan-mtv-odemek-zorunda-mi\/#Engelli_Kisinin_Farkli_Araclari_Kullanmasi\" >Engelli Ki\u015finin Farkl\u0131 Ara\u00e7lar\u0131 Kullanmas\u0131<\/a><\/li><\/ul><\/nav><\/div>\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Engelli_MTV_Indirimi_Sartlari_Nelerdir\"><\/span>Engelli MTV \u0130ndirimi \u015eartlar\u0131 Nelerdir?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Engelli raporunda MTV<\/strong> indirimi sa\u011flanabilmesi i\u00e7in baz\u0131 \u00f6nemli kriterler bulunmaktad\u0131r. \u00d6ncelikle engelli raporunun ge\u00e7erli olmas\u0131 ve belirli bir oranda engel durumunun tespit edilmesi gerekmektedir. Engel oran\u0131 %90 ve \u00fczerinde olan bireyler \u00fczerine kay\u0131tl\u0131 ara\u00e7lar\u0131 ile <strong>engelli raporu olan\u0131n MTV \u00f6demesi<\/strong> konusunda muafiyet hakk\u0131na sahip olabilir. Yani %90 ve \u00fczeri engeli olan bir ki\u015finin arac\u0131na <a href=\"https:\/\/evdebakimparasimaasi.com\/blog\/2025-engelli-arac-hesaplama-nasil\/\">MTV<\/a> uygulanmaz. Bunun d\u0131\u015f\u0131nda %90 ve alt\u0131 engel oran\u0131na sahip ki\u015filer i\u00e7in de belirli ko\u015fullar ge\u00e7erlidir. E\u011fer bu bireylerin sa\u011fl\u0131k raporlar\u0131nda &#8220;\u00f6zel tertibatl\u0131 ara\u00e7 kullanabilir&#8221; gibi bir ibare bulunuyorsa, yine MTV muafiyeti s\u00f6z konusu olabilir.<\/p>\n\n\n\n<figure class=\"wp-block-image size-large\"><img fetchpriority=\"high\" decoding=\"async\" width=\"1024\" height=\"576\" src=\"https:\/\/evdebakimparasimaasi.com\/blog\/wp-content\/uploads\/2025\/02\/Engelli-Raporu4-1024x576.jpg\" alt=\"\" class=\"wp-image-3680\"\/><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">Ayr\u0131ca 2021 y\u0131l\u0131 itibariyle yap\u0131lan d\u00fczenlemelere g\u00f6re <strong>engelli raporu MTV<\/strong> indirimi hakk\u0131 330.800 TL\u2019yi a\u015fmayan ara\u00e7lar i\u00e7in ge\u00e7erli olmaktad\u0131r. Bu s\u0131n\u0131r \u00d6TV (\u00d6zel T\u00fcketim Vergisi) indirimi de dahil olmak \u00fczere, ara\u00e7 al\u0131m\u0131nda faydalan\u0131labilecek toplam vergilendirme tutar\u0131n\u0131 belirler.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Engelli_MTV_Indirimi_2024_Yilinda_Nasil_Uygulandi\"><\/span>Engelli MTV \u0130ndirimi 2024 Y\u0131l\u0131nda Nas\u0131l Uyguland\u0131?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">2022 y\u0131l\u0131nda, engelli bireyler i\u00e7in <strong>MTV muafiyeti<\/strong> uygulanmaya devam etti. Bu y\u0131l da %90 ve \u00fczeri engel oran\u0131na sahip ki\u015filer i\u00e7in, <strong>engelli raporu olan MTV<\/strong> \u00f6demesi muafiyeti tan\u0131nm\u0131\u015ft\u0131r. %90 ve alt\u0131 engel oran\u0131na sahip olan engelli bireyler yaln\u0131zca sa\u011fl\u0131k raporlar\u0131nda &#8220;\u00f6zel tertibatl\u0131 ara\u00e7 kullanabilir&#8221; ibaresinin bulunmas\u0131 durumunda bu indirimden faydalanabilmektedir. Bu d\u00fczenleme engelli bireylerin ula\u015f\u0131mda kar\u015f\u0131la\u015ft\u0131klar\u0131 zorluklar\u0131 hafifletmek amac\u0131yla \u00f6nemli bir ad\u0131m olarak kabul edilmektedir.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">2024 y\u0131l\u0131 i\u00e7in belirlenen <strong>MTV zam oran\u0131<\/strong>, %36,2 olarak belirlenmi\u015fti. Ancak Cumhurba\u015fkanl\u0131\u011f\u0131 Karar\u0131 ile bu oran %25\u2019e \u00e7ekildi. Bu engelli bireyler i\u00e7in daha d\u00fc\u015f\u00fck bir art\u0131\u015f oran\u0131 anlam\u0131na gelmekteydi.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Engelli_MTV_Indirimi_Basvurusu_Nasil_Yapilir\"><\/span>Engelli MTV \u0130ndirimi Ba\u015fvurusu Nas\u0131l Yap\u0131l\u0131r?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Engelli raporu olan MTV<\/strong> muafiyetinden yararlanmak i\u00e7in belirli ba\u015fvuru prosed\u00fcrlerinin takip edilmesi gerekmektedir. Ba\u015fvurular engelli ki\u015finin ikamet etti\u011fi il veya il\u00e7edeki vergi dairesine yap\u0131lmal\u0131d\u0131r. Ba\u015fvuru i\u00e7in gerekli belgeler aras\u0131nda engelli raporunun fotokopisi ve &#8220;Engelliler Ad\u0131na Kay\u0131t ve Tescilli Ta\u015f\u0131tlarda Motorlu Ta\u015f\u0131tlar Vergisi \u0130stisnas\u0131 Bildirim Formu&#8221; yer almaktad\u0131r. Bu belgeler vergi dairesine teslim edildikten sonra, ba\u015fvuru de\u011ferlendirilir ve engelli bireyin vergiden muafiyeti sa\u011flan\u0131r.<\/p>\n\n\n\n<figure class=\"wp-block-image size-large\"><img decoding=\"async\" width=\"1024\" height=\"683\" src=\"https:\/\/evdebakimparasimaasi.com\/blog\/wp-content\/uploads\/2025\/02\/Engelli-Raporu3-1024x683.jpg\" alt=\"\" class=\"wp-image-3681\"\/><\/figure>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Engelli_Kisilerin_Arac_Alimi_ve_OTV_Muafiyeti\"><\/span>Engelli Ki\u015filerin Ara\u00e7 Al\u0131m\u0131 ve \u00d6TV Muafiyeti<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Engelli bireylerin, <a href=\"https:\/\/www.gib.gov.tr\/yardim-ve-kaynaklar\/yararli-bilgiler\/ozel-tuketim-vergisi-tutarlari-ve-oranlari\" rel=\"nofollow noopener\" target=\"_blank\">\u00d6TV<\/a> (\u00d6zel T\u00fcketim Vergisi) muafiyeti ile ara\u00e7 sat\u0131n alabilme hakk\u0131 da bulunmaktad\u0131r. Ancak bu muafiyetten faydalanabilmek i\u00e7in engelli raporunda baz\u0131 \u015fartlar\u0131n yer almas\u0131 gerekmektedir. \u00d6rne\u011fin %40 engel oran\u0131na sahip ki\u015filer, raporlar\u0131nda &#8220;\u00f6zel tertibatl\u0131 ara\u00e7 kullanabilir&#8221; ibaresi bulunmas\u0131 durumunda \u00d6TV muafiyetinden yararlanabilirler. Bununla birlikte %90 ve \u00fczeri engel oran\u0131na sahip ki\u015filer, yine \u00f6zel tertibatl\u0131 ara\u00e7lar alarak bu muafiyetten faydalanabilirler.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Engelli bireylerin ara\u00e7 al\u0131m\u0131nda dikkat etmesi gereken bir di\u011fer \u00f6nemli nokta ise, arac\u0131 yaln\u0131zca engelli ki\u015finin kullanmas\u0131 gerekti\u011fidir. <strong>Engelli raporunda MTV<\/strong> indirimi olan ara\u00e7 engelli ki\u015fiye \u00f6zel tertibatl\u0131 olmal\u0131 ve bu ara\u00e7 sadece engelli ki\u015fi taraf\u0131ndan kullan\u0131lmal\u0131d\u0131r. Aksi takdirde arac\u0131 farkl\u0131 bir ki\u015fi kulland\u0131\u011f\u0131nda cezalar uygulanabilir.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"5_Yil_Dolmadan_Arac_Alimi\"><\/span>5 Y\u0131l Dolmadan Ara\u00e7 Al\u0131m\u0131<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Engelli ara\u00e7lar\u0131 sat\u0131n al\u0131nd\u0131ktan sonra belirli bir s\u00fcre boyunca sat\u0131lamaz. Ancak engelli arac\u0131 \u00fczerinde b\u00fcy\u00fck bir hasar meydana gelmesi \u00f6rne\u011fin kaza, yang\u0131n ya da do\u011fal afet nedeniyle ara\u00e7 kullan\u0131lmaz hale gelirse, 5 y\u0131l dolmadan bir ara\u00e7 daha al\u0131nabilmektedir. Bu durum engelli bireylerin tekrar ara\u00e7 alabilmelerine olanak tan\u0131r.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Tadilat_Gerektiren_ve_Gerektirmeyen_Durumlar\"><\/span>Tadilat Gerektiren ve Gerektirmeyen Durumlar<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Engelli raporu olan MTV<\/strong> muafiyetinin uygulanmas\u0131nda ta\u015f\u0131t\u0131n \u00f6zelli\u011fi de \u00f6nemli bir fakt\u00f6rd\u00fcr. E\u011fer engelli ki\u015fi s\u00fcrekli tekerlekli sandalye veya sedye kullan\u0131yorsa, arac\u0131 ancak birinci dereceden yak\u0131nlar\u0131 kullanabilir. Bu durumda ara\u00e7ta herhangi bir tadilat yap\u0131lmas\u0131 gerekebilir. Ancak engelli ki\u015finin arac\u0131 kullanabilecek durumdaysa, herhangi bir tadilat yap\u0131lmadan \u00d6TV muafiyeti uygulanabilir.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Engelli_Kisinin_Farkli_Araclari_Kullanmasi\"><\/span>Engelli Ki\u015finin Farkl\u0131 Ara\u00e7lar\u0131 Kullanmas\u0131<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<figure class=\"wp-block-image size-full\"><img decoding=\"async\" width=\"960\" height=\"641\" src=\"https:\/\/evdebakimparasimaasi.com\/blog\/wp-content\/uploads\/2025\/02\/Engelli-Raporu2.jpg\" alt=\"\" class=\"wp-image-3682\"\/><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">Engelli ki\u015filerin \u00f6zel tertibatl\u0131 ara\u00e7lar d\u0131\u015f\u0131nda farkl\u0131 ta\u015f\u0131tlar\u0131 kullanabilmesi de m\u00fcmk\u00fcnd\u00fcr. Ancak engelli s\u00fcr\u00fcc\u00fcn\u00fcn <strong>H s\u0131n\u0131f\u0131 ehliyet<\/strong> sahibi olmas\u0131 gerekti\u011fini unutmamak \u00f6nemlidir. H s\u0131n\u0131f\u0131 ehliyet, engelli s\u00fcr\u00fcc\u00fcler i\u00e7in \u00f6zel olarak verilen bir ehliyet t\u00fcr\u00fcd\u00fcr. Bu ehliyete sahip olan engelli ki\u015fi yaln\u0131zca sa\u011fl\u0131k raporunda belirtilen \u00f6zelliklerdeki ara\u00e7lar\u0131 kullanabilir.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u00dclkemizde engelli bireylerin ya\u015fam standartlar\u0131n\u0131 y\u00fckseltmek amac\u0131yla bir dizi vergi muafiyeti uygulanmaktad\u0131r. Bunlardan biri engelli raporu olan ki\u015filer i\u00e7in motorlu ta\u015f\u0131tlar vergisi (MTV) muafiyetidir. Engelli&#46;&#46;&#46;<\/p>\n","protected":false},"author":2,"featured_media":3683,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[8],"tags":[],"class_list":["post-3679","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-bilgi"],"_links":{"self":[{"href":"https:\/\/evdebakimparasimaasi.com\/blog\/wp-json\/wp\/v2\/posts\/3679","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/evdebakimparasimaasi.com\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/evdebakimparasimaasi.com\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/evdebakimparasimaasi.com\/blog\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/evdebakimparasimaasi.com\/blog\/wp-json\/wp\/v2\/comments?post=3679"}],"version-history":[{"count":2,"href":"https:\/\/evdebakimparasimaasi.com\/blog\/wp-json\/wp\/v2\/posts\/3679\/revisions"}],"predecessor-version":[{"id":3686,"href":"https:\/\/evdebakimparasimaasi.com\/blog\/wp-json\/wp\/v2\/posts\/3679\/revisions\/3686"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/evdebakimparasimaasi.com\/blog\/wp-json\/wp\/v2\/media\/3683"}],"wp:attachment":[{"href":"https:\/\/evdebakimparasimaasi.com\/blog\/wp-json\/wp\/v2\/media?parent=3679"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/evdebakimparasimaasi.com\/blog\/wp-json\/wp\/v2\/categories?post=3679"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/evdebakimparasimaasi.com\/blog\/wp-json\/wp\/v2\/tags?post=3679"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}