58 SER NOLU EMLAK VERGS

KANUNU GENEL TEBL

EKDR
2012 YILI N BNALARIN METREKARE NORMAL NAAT
MALYET BEDELLERN GSTERR CETVEL
BNALAR

ELK KARKAS BNA

ASG.

AZA.

ORT.

BETONARME KARKAS
ASG.

AZA.

ORT.

YIMA KAGR BNA

ASG.

AZA.

YIMA YARI KAGR BNA

AHAP BNALAR

TA DUVARLI BNA

GECEKONDU TARZI BNA

TL
KER. VE D. BAST

ORT.

ASG.

AZA.

ORT.

ASG.

AZA.

ORT.

ASG.

AZA.

ORT.

ASG.

AZA.

ORT.

ASG.

AZA.

ORT.

1) FABRKA VE MALATHANE BNALARI

-

B) 1. SINIF N.

558.38

621.30

589.84

460.46

505.92

483.19

315.91

387.02

351.47

C) 2. SINIF N.

350.89

385.25

368.07

294.91

307.76

301.34

187.10

226.13

206.62

D) 3. SINIF N.

263.46

298.42

280.94

208.07

223.82

215.95

115.42

150.96

133.19

85.66

104.90

95.28

129.39

163.20

146.30

93.25

114.24

103.75

94.39

99.09

96.74

72.26

93.25

82.76

E) BAST

149.80

163.77

156.79

116.57

142.19

129.38

61.78

74.62

68.20

47.21

61.78

54.50

83.93

85.10

84.52

53.61

66.44

60.03

44.29

51.86

48.08

34.39

36.12

35.26

A) LKS N.

2) FABRKA VE MALATHANE BNASI, SOSYAL BNALARI VS.

-

B) 1. SINIF N.

558.38

621.30

589.84

460.46

505.92

483.19

315.91

387.02

351.47

C) 2. SINIF N.

350.89

385.25

368.07

294.91

307.76

301.34

187.10

226.13

206.62

D) 3. SINIF N.

263.46

298.42

280.94

208.07

223.82

215.95

115.42

150.96

133.19

85.66

104.90

95.28

129.39

163.20

146.30

93.25

114.24

103.75

72.26

93.25

82.76

60.06

72.26

66.16

E) BAST

149.80

163.77

156.79

116.57

142.19

129.38

61.78

74.62

68.20

47.21

61.78

54.50

83.93

86.85

85.39

53.61

66.44

60.03

34.39

41.94

38.17

25.05

34.39

29.72

A) LKS N.

3) OTEL BNALARI
A) LKS N.

1387.74

1490.34

1439.04

1159.86

1260.10

1209.98 1019.97 1120.80 1070.39

729.14

824.14

776.64

1223.97

1306.15

1265.06 1001.34 1110.32 1055.83

B) 1. SINIF N.

999.00

1078.84

1038.92

806.66

885.92

846.29

707.57

752.45

730.01

522.22

553.69

537.96

817.16

912.16

864.66

691.25

770.51

730.88

C) 2. SINIF N.

672.61

722.16

697.39

539.14

572.36

555.75

436.54

495.41

465.98

335.15

350.30

342.73

539.14

605.00

572.07

430.72

476.18

453.45

D) 3. SINIF N.

523.98

577.02

550.50

375.33

423.13

399.23

285.02

339.23

312.13

235.47

251.21

243.34

387.57

450.54

419.06

272.75

326.39

299.57

74.62

91.50

83.06

55.37

72.26

63.82

139.89

175.43

157.66

89.20

107.24

98.22

E) BAST

4) SNEMA - TYATRO BNALARI

A) LKS N.

1548.82

1663.33

1606.08

1255.45

1339.37

1297.41 1138.37 1250.90 1194.64

777.99

896.39

837.19

B) 1. SINIF N.

1114.95

1204.07

1159.51

900.28

934.12

917.20

789.69

839.78

814.74

582.83

617.96

600.40

C) 2. SINIF N.

750.68

805.99

778.34

601.72

638.79

620.26

487.22

552.91

520.07

374.05

390.96

382.51

D) 3. SINIF N.

584.80

644.01

614.41

418.89

472.24

445.57

318.10

378.61

348.36

262.80

280.37

271.59

80.66

96.93

88.80

50.09

59.83

54.96

66.35

88.47

77.41

45.54

55.96

50.75

34.47

43.56

39.02

E) BAST

5) HASTAHANE - KLNK BNALARI

A) LKS N.

1474.29

1572.15

1523.22

1184.88

1268.06

1226.47

977.25

1075.11 1026.18

739.58

848.64

794.11

B) 1. SINIF N.

1056.24

1138.03

1097.14

852.81

887.77

870.29

745.18

795.51

770.35

550.84

584.38

567.61

C) 2. SINIF N.

712.31

762.66

737.49

566.22

603.28

584.75

461.35

523.57

492.46

353.69

369.10

361.40

D) 3. SINIF N.

554.34

609.56

581.95

397.02

449.47

423.25

301.99

357.90

329.95

249.54

268.44

258.99

74.09

89.50

81.80

46.83

56.62

51.73

50.30

79.70

65.00

43.33

50.30

46.82

34.27

44.06

39.17

E) BAST

BNALAR

ELK KARKAS BNA

ASG.

AZA.

ORT.

BETONARME KARKAS

YIMA KAGR BNA

YIMA YARI KAGR BNA

AHAP BNALAR

TA DUVARLI BNA

GECEKONDU TARZI BNA

KER. VE D. BAST

ASG.

AZA.

ORT.

ASG.

AZA.

ORT.

ASG.

AZA.

ORT.

ASG.

AZA.

ORT.

ASG.

AZA.

ORT.

ASG.

AZA.

ORT.

ASG.

AZA.

ORT.

6) BANKA - SGORTA BNALARI

A) LKS N.

1486.87

1703.87

1595.37

1205.23

1285.80

1245.52

883.01

991.06

937.04

746.88

860.54

803.71

B) 1. SINIF N.

1070.35

1155.90

1113.13

784.33

864.27

824.30

612.60

699.41

656.01

492.08

565.16

528.62

C) 2. SINIF N.

720.65

773.75

747.20

530.79

577.65

554.22

370.33

450.86

410.60

314.75

370.32

342.54

D) 3. SINIF N.

561.40

583.88

572.64

363.46

401.52

382.49

252.90

307.85

280.38

233.53

261.65

247.59

E) BAST

182.35

197.96

190.16

98.04

134.27

116.16

77.42

93.06

85.24

59.33

77.42

68.38

84.93

101.79

93.36

63.70

84.93

74.32

54.33

63.70

59.02

38.70

44.93

41.82

7) DARE BNALARI
A) LKS N.

1200.07

1278.17

1239.12

814.81

896.40

855.61

639.96

729.14

684.55

471.52

616.65

544.09

B) 1. SINIF N.

740.21

810.15

775.18

558.38

621.30

589.84

427.81

487.25

457.53

346.78

401.00

373.89

C) 2. SINIF N.

472.11

503.01

487.56

368.92

385.25

377.09

287.33

307.76

297.55

189.99

239.54

214.77

D) 3. SINIF N.

331.03

374.76

352.90

251.79

298.42

275.11

202.83

223.82

213.33

118.90

156.80

137.85

E) BAST

149.80

182.43

166.12

89.20

109.58

99.39

47.21

61.78

54.50

47.21

61.78

54.50

83.93

86.85

85.39

53.61

66.44

60.03

44.29

51.86

48.08

28.57

36.12

32.35

8) BENZN STASYONU, YIKAMA VE YALAMA BNALARI

A) LKS N.

1134.20

1217.36

1175.78

874.09

961.62

917.86

686.51

782.20

734.36

B) 1. SINIF N.

762.79

836.58

799.69

599.01

666.52

632.77

433.29

522.70

478.00

C) 2. SINIF N.

468.31

526.46

497.39

370.77

413.28

392.03

261.98

315.13

288.56

D) 3. SINIF N.

321.39

355.13

338.26

223.21

269.49

246.35

127.55

171.33

149.44

91.90

112.54

102.22

127.55

175.06

151.31

100.04

122.57

111.31

64.41

100.04

82.23

48.78

64.41

56.60

E) BAST

118.82

152.53

135.68

85.03

117.55

101.29

66.28

80.06

73.17

50.64

66.28

58.46

71.28

77.53

74.41

44.99

71.28

58.14

36.90

44.99

40.95

26.88

36.90

31.89

9) YERALTI GARAJLARI
A) LKS N.

B) 1. SINIF N.

C) 2. SINIF N.

525.47

604.31

564.89

382.01

470.13

426.07

D) 3. SINIF N.

375.33

419.66

397.50

263.46

317.66

290.56

E) BAST

149.80

182.43

166.12

116.57

149.80

133.19

29.72

39.64

34.68

20.38

25.05

22.72

15.45

19.53

17.49

10) MSTAKL GARAJLAR

A) LKS N.

B) 1. SINIF N.

C) 2. SINIF N.

312.51

352.91

332.71

247.74

303.70

275.72

139.10

154.49

146.80

135.62

167.84

151.73

183.73

230.09

206.91

147.33

181.43

164.38

90.07

130.56

110.32

D) 3. SINIF N.

223.22

263.46

243.34

158.82

194.69

176.76

103.74

109.58

106.66

85.66

104.90

95.28

129.39

163.20

146.30

93.25

114.84

104.05

60.06

93.25

76.66

53.61

60.06

56.84

E) BAST

116.57

142.19

129.38

89.20

109.58

99.39

35.54

44.29

39.92

47.21

61.78

54.50

53.61

66.44

60.03

53.61

66.44

60.03

28.57

36.12

32.35

25.05

34.39

29.72

11) OK KATLI GARAJLAR

A) LKS N.

B) 1. SINIF N.

C) 2. SINIF N.

594.81

649.49

622.15

419.42

483.34

451.38

D) 3. SINIF N.

407.41

430.12

418.77

299.58

331.03

315.31

E) BAST

184.76

217.96

201.36

116.57

149.80

133.19

BNALAR

ELK KARKAS BNA

ASG.

AZA.

BETONARME KARKAS

YIMA KAGR BNA

YIMA YARI KAGR BNA

AHAP BNALAR

TA DUVARLI BNA

GECEKONDU TARZI BNA

KER. VE D. BAST

ORT.

ASG.

AZA.

ORT.

ASG.

AZA.

ORT.

ASG.

AZA.

ORT.

ASG.

AZA.

ORT.

ASG.

AZA.

ORT.

ASG.

AZA.

ORT.

ASG.

AZA.

ORT.

12) YURT BNALARI

A) LKS N.

B) 1. SINIF N.

C) 2. SINIF N.

449.39

496.57

472.98

290.19

350.40

320.30

243.35

290.95

267.15

243.40

279.78

261.59

D) 3. SINIF N.

299.58

331.03

315.31

223.22

263.46

243.34

194.69

223.82

209.26

202.83

223.82

213.33

E) BAST

149.80

182.43

166.12

66.44

86.85

76.65

47.21

61.78

54.50

39.03

47.21

43.12

83.93

95.00

89.47

53.61

66.44

60.03

41.94

66.44

54.19

25.05

34.39

29.72

13) OKUL BNALARI

A) LKS N.

B) 1. SINIF N.

C) 2. SINIF N.

527.34

574.38

550.86

327.33

387.95

357.64

260.09

279.78

269.94

219.52

272.56

246.04

197.72

242.65

220.19

149.19

182.80

166.00

D) 3. SINIF N.

363.69

404.50

384.10

251.79

298.42

275.11

208.07

223.82

215.95

156.80

194.69

175.75

171.94

210.99

191.47

93.25

114.24

103.75

60.06

93.25

76.66

53.61

60.06

56.84

E) BAST

149.80

163.77

156.79

74.62

86.85

80.74

47.51

61.78

54.65

62.36

65.86

64.11

68.77

82.75

75.76

53.61

66.44

60.03

36.12

41.94

39.03

25.05

34.39

29.72

14) YZME HAVUZLARI

-

B) 1. SINIF N.

755.24

858.80

807.02

502.94

556.86

529.90

280.63

360.20

320.42

C) 2. SINIF N.

436.54

490.75

463.65

304.81

327.55

316.18

187.10

240.15

213.63

D) 3. SINIF N.

317.06

363.69

340.38

194.69

223.82

209.26

91.50

118.90

105.20

A) LKS N.

E) BAST

15) BANYO VE HAMAMLAR

-

B) 1. SINIF N.

1074.76

1164.52

1119.64

547.89

602.66

575.28

408.56

487.25

447.91

C) 2. SINIF N.

680.77

738.47

709.62

345.63

385.25

365.44

285.58

307.76

296.67

D) 3. SINIF N.

508.24

544.95

526.60

208.07

251.21

229.64

153.86

194.69

174.28

A) LKS N.

E) BAST

16) PAZAR VE FUAR YERLERNDEK YAPILAR

A) LKS N.

B) 1. SINIF N.

C) 2. SINIF N.

D) 3. SINIF N.

251.79

298.42

275.11

162.61

205.16

183.89

136.38

150.96

143.67

104.90

118.90

111.90

148.62

163.20

155.91

93.25

114.24

103.75

E) BAST

163.77

191.74

177.76

74.62

86.85

80.74

61.78

74.62

68.20

47.21

61.78

54.50

83.93

95.00

89.47

53.61

66.44

60.03

17) SOUK HAVA DEPOLARI

A) LKS N.

B) 1. SINIF N.

C) 2. SINIF N.

410.65

453.79

432.22

294.54

347.62

321.08

267.14

325.62

296.38

D) 3. SINIF N.

299.58

331.03

315.31

223.22

263.46

243.34

159.71

194.69

177.20

E) BAST

116.57

149.80

133.19

100.83

116.57

108.70

61.78

74.62

68.20

BNALAR

ELK KARKAS BNA

ASG.

AZA.

BETONARME KARKAS

ORT.

YIMA KAGR BNA

YIMA YARI KAGR BNA

AHAP BNALAR

TA DUVARLI BNA

GECEKONDU TARZI BNA

KER. VE D. BAST

ASG.

AZA.

ORT.

ASG.

AZA.

ORT.

ASG.

AZA.

ORT.

ASG.

AZA.

ORT.

ASG.

AZA.

ORT.

ASG.

AZA.

ORT.

ASG.

AZA.

ORT.

18) KURUTMA YERLER

A) LKS N.

B) 1. SINIF N.

C) 2. SINIF N.

D) 3. SINIF N.

298.42

317.66

308.04

162.61

205.16

183.89

136.38

150.96

143.67

103.74

109.58

106.66

E) BAST

163.77

191.74

177.76

65.86

79.27

72.57

62.36

65.86

64.11

39.03

47.21

43.12

19) SLOLAR
A) LKS N.

B) 1. SINIF N.

C) 2. SINIF N.

680.77

738.47

709.62

368.92

425.46

397.19

D) 3. SINIF N.

527.48

571.76

549.62

263.46

298.42

280.94

E) BAST

20) TRANSFORMATR BNALARI

A) LKS N.

B) 1. SINIF N.

C) 2. SINIF N.

D) 3. SINIF N.

338.06

380.58

359.32

184.76

224.38

204.57

93.25

108.40

100.83

78.10

81.60

79.85

E) BAST

21) DER TCARETHANE VE YERLER

A) LKS N.

1486.87

1596.80

1541.84

991.06

1092.83

1041.95

781.23

883.01

832.12

598.26

705.64

651.95

1079.72

1189.63

1134.68

B) 1. SINIF N.

1016.64

1092.19

1054.42

699.41

758.10

728.76

492.08

593.24

542.66

302.86

387.17

345.02

761.84

825.55

793.70

C) 2. SINIF N.

681.30

748.76

715.03

451.50

467.72

459.61

292.23

359.70

325.97

169.83

214.83

192.33

490.83

510.20

500.52

D) 3. SINIF N.

455.86

509.54

482.70

305.38

363.46

334.42

196.69

237.94

217.32

116.15

145.50

130.83

332.85

395.27

364.06

E) BAST

197.96

217.32

207.64

104.27

134.27

119.27

77.42

93.06

85.24

59.33

77.42

68.38

79.96

101.79

90.88

63.70

84.93

74.32

54.33

63.70

59.02

33.09

41.82

37.46

22) MESKEN BNALARI

A) LKS N.

1535.71

1637.67

1586.69

910.95

1022.34

966.65

747.12

770.40

758.76

1216.76

1341.26

1279.01

B) 1. SINIF N.

1015.06

1095.15

1055.11

575.28

632.05

603.67

478.41

504.60

491.51

315.29

330.59

322.94

782.79

879.27

831.03

C) 2. SINIF N.

673.57

741.99

707.78

368.43

437.63

403.03

313.09

327.69

320.39

222.10

225.75

223.93

505.35

578.90

542.13

D) 3. SINIF N.

454.38

505.35

479.87

259.94

310.91

285.43

233.75

243.22

238.49

156.56

159.47

158.02

263.61

279.62

271.62

131.06

161.64

146.35

75.02

116.50

95.76

E) BAST

187.14

227.91

207.53

132.51

187.14

159.83

74.27

77.18

75.73

74.27

77.18

75.73

85.93

103.38

94.66

52.41

83.01

67.71

45.14

52.41

48.78

35.70

45.14

40.42

23) ZELLK ARZEDEN BNALAR

ZELLK ARZEDEN BNALARIN VERG DEERNN HESABINDA, KULLANI TARZINA GRE (OTEL, SNEMA, TYATRO, YER VE MESKEN BNASI GB) VARSA BR ST NAAT DEERNN ORTALAMA RAKAMI ESAS ALINIR. BR
ST SINIFA AT NAAT DEER YOKSA TESPT EDLEN NAAT SINIFINDAK ORTALAMA DEER % 50 ARTIRILMAK SURETYLE DEERLENDRME YAPILIR. NAAT TR N METREKARE NORMAL NAAT MALYET BEDEL
BELRLENMEM SE BU SINIFIN ALTINDA BELRLEME YAPILMI LK SINIFA AT ORTALAMA RAKAM % 50 ARTIRILARAK DKKATE ALINIR.
HAFF PREFABRK BNALAR, YIMA YARI KAGR BNA GRUBUNDA DEERLENDRLR.
NOT: METREKARE NORMAL NAAT MALYET BEDELLERNN ORTALAMALARI ESAS ALINIR. METREKARE NORMAL NAAT MALYET BEDELLERNE ASANSR, KALORFER VEYA KLMA TESSAT BEDELLER DAHL DELDR.
(BNADA KALORFER, KLMA VE ASANSR TESSATI VARSA BU BEDELLERE KALORFER VEYA KLMA N % 8, ASANSR N % 6 ORANINDA LAVE YAPILACAKTIR.)