{"id":2081,"date":"2026-06-09T14:19:15","date_gmt":"2026-06-09T14:19:15","guid":{"rendered":"https:\/\/dev.temafinans.com\/?p=2081"},"modified":"2026-06-09T14:23:21","modified_gmt":"2026-06-09T14:23:21","slug":"bazi-vergi-uygulamalarinda-degisiklik-getiren-7582-sayili-kanun-yayimlandi","status":"publish","type":"post","link":"https:\/\/dev.temafinans.com\/index.php\/2026\/06\/09\/bazi-vergi-uygulamalarinda-degisiklik-getiren-7582-sayili-kanun-yayimlandi\/","title":{"rendered":"Baz\u0131 vergi uygulamalar\u0131nda de\u011fi\u015fiklik getiren 7582 say\u0131l\u0131 Kanun yay\u0131mland\u0131"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"2081\" class=\"elementor elementor-2081\">\n\t\t\t\t<div class=\"elementor-element elementor-element-4ed6cb5 e-flex e-con-boxed wpr-particle-no wpr-jarallax-no wpr-parallax-no wpr-sticky-section-no wpr-column-slider-no wpr-equal-height-no e-con e-parent\" data-id=\"4ed6cb5\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-a382a7d elementor-widget elementor-widget-image\" data-id=\"a382a7d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img fetchpriority=\"high\" decoding=\"async\" width=\"768\" height=\"512\" src=\"https:\/\/dev.temafinans.com\/wp-content\/uploads\/2026\/06\/61-768x512-1.jpg\" class=\"attachment-large size-large wp-image-2082\" alt=\"\" srcset=\"https:\/\/dev.temafinans.com\/wp-content\/uploads\/2026\/06\/61-768x512-1.jpg 768w, https:\/\/dev.temafinans.com\/wp-content\/uploads\/2026\/06\/61-768x512-1-300x200.jpg 300w, https:\/\/dev.temafinans.com\/wp-content\/uploads\/2026\/06\/61-768x512-1-600x400.jpg 600w\" sizes=\"(max-width: 768px) 100vw, 768px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-e108b65 e-con-full e-flex wpr-particle-no wpr-jarallax-no wpr-parallax-no wpr-sticky-section-no wpr-column-slider-no wpr-equal-height-no e-con e-parent\" data-id=\"e108b65\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-11a9aad elementor-widget elementor-widget-text-editor\" data-id=\"11a9aad\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<div class=\"x-el c1-1 c1-2 c1-1l c1-1a c1-6n c1-11 c1-13 c1-6o c1-6p c1-6q c1-6r c1-6s c1-6t c1-6u c1-6v c1-6w c1-6x c1-6y c1-6z c1-70 c1-71 c1-72 c1-73 c1-74 c1-75 c1-76 c1-77 c1-78 c1-79 c1-7a c1-7b c1-7c c1-7d c1-7e c1-7f c1-7g c1-7h c1-7i c1-7j c1-7k c1-61 c1-b c1-3l c1-c c1-3z c1-d c1-e c1-f c1-g x-rt\" data-ux=\"ContentText\" data-aid=\"CONTENT_DESCRIPTION2_RENDERED\" data-typography=\"BodyAlpha\"><div class=\"x-el c1-1 c1-2 c1-1l c1-1a c1-6r c1-11 c1-13 c1-6s c1-6t c1-6u c1-6v c1-6w c1-6x c1-6y c1-6z c1-70 c1-71 c1-72 c1-73 c1-74 c1-75 c1-76 c1-77 c1-78 c1-79 c1-7a c1-7b c1-7c c1-7d c1-7e c1-7f c1-7g c1-7h c1-7i c1-7j c1-7k c1-7l c1-7m c1-7n c1-7o c1-61 c1-b c1-3l c1-c c1-3z c1-d c1-e c1-f c1-g x-rt\" data-ux=\"ContentText\" data-typography=\"BodyAlpha\"><div class=\"x-el c1-1 c1-2 c1-1l c1-1a c1-6r c1-11 c1-13 c1-6s c1-6t c1-6u c1-6v c1-6w c1-6x c1-6y c1-6z c1-70 c1-71 c1-72 c1-73 c1-74 c1-75 c1-76 c1-77 c1-78 c1-79 c1-7a c1-7b c1-7c c1-7d c1-7e c1-7f c1-7g c1-7h c1-7i c1-7j c1-7k c1-7l c1-7m c1-7n c1-7o c1-61 c1-b c1-3l c1-c c1-3z c1-d c1-e c1-f c1-g x-rt\" data-ux=\"ContentText\" data-aid=\"CONTENT_DESCRIPTION1_RENDERED\" data-typography=\"BodyAlpha\"><p data-olk-copy-source=\"MessageBody\"><span style=\"color: #000000;\">4 Haziran 2026 tarihli Resmi Gazete\u2019de yay\u0131mlanan 7582 say\u0131l\u0131 Baz\u0131 Kanunlarda De\u011fi\u015fiklik Yap\u0131lmas\u0131na Dair Kanun ile;<\/span><\/p><p data-olk-copy-source=\"MessageBody\">\u00a0<\/p><div><p><span style=\"color: #000000;\">-6183 say\u0131l\u0131 Kanun\u2019un 48\u2019inci maddesi uyar\u0131nca azami 36 ay olan tecil s\u00fcresi 72 aya \u00e7\u0131kar\u0131lm\u0131\u015f, teminats\u0131z tecil uygulamas\u0131na konu olacak alacak tutar\u0131 1 milyon TL olarak belirlenmi\u015ftir.<\/span><\/p><p><span style=\"color: #000000;\">-T\u00fcrkiye\u2019de yerle\u015fmi\u015f say\u0131lmas\u0131ndan \u00f6nceki son \u00fc\u00e7 takvim y\u0131l\u0131nda T\u00fcrkiye\u2019de yerle\u015fmi\u015f say\u0131lmama ve vergi m\u00fckellefiyeti bulunmama \u015fartlar\u0131n\u0131 sa\u011flayan ger\u00e7ek ki\u015filerce T\u00fcrkiye d\u0131\u015f\u0131nda elde edilen kazan\u00e7 ve iratlara y\u00f6nelik 20 y\u0131l boyunca gelir vergisi istisnas\u0131 getirilmi\u015ftir. Bu ger\u00e7ek ki\u015filerin bu madde kapsam\u0131na girmeden \u00f6nce, T\u00fcrkiye\u2019de elde etti\u011fi gayrimenkul sermaye irad\u0131, menkul sermaye irad\u0131 veya de\u011fer art\u0131\u015f\u0131 kazanc\u0131 nedeniyle m\u00fckellefiyetinin bulunmas\u0131 bu istisnadan yararlanmas\u0131na engel te\u015fkil etmeyecektir. Ayr\u0131ca, bu istisnas\u0131ndan yararlanan ki\u015filerin, istisna s\u00fcresi i\u00e7erisinde ger\u00e7ekle\u015fen veraset yoluyla mal intikallerinde, verginin %1 oran\u0131nda uygulanmas\u0131 sa\u011flanmaktad\u0131r.<\/span><\/p><p><span style=\"color: #000000;\">\u0130stisna maddesi, 1 Ocak 2026 tarihinden itibaren T\u00fcrkiye\u2019ye yerle\u015fmi\u015f say\u0131lanlara uygulanmak \u00fczere yay\u0131m\u0131 tarihinde y\u00fcr\u00fcrl\u00fc\u011fe girecektir.<\/span><\/p><p><span style=\"color: #000000;\">-\u00c7al\u0131\u015fanlara bedelsiz veya indirimli olarak verilen pay senetlerine ili\u015fkin \u00fccret istisna uygulamas\u0131nda \u00fcst s\u0131n\u0131r, ilgili y\u0131ldaki br\u00fct \u00fccretin iki kat\u0131 olarak yeniden belirlenmi\u015f ve bu \u015fekilde iktisap edilen pay senetlerinin elde tutulma s\u00fcreleri k\u0131salt\u0131lm\u0131\u015ft\u0131r.<\/span><\/p><p><span style=\"color: #000000;\">Bu \u00e7er\u00e7evede, hizmet erbab\u0131 taraf\u0131ndan bu \u015fekilde iktisap edilen pay senetlerinin;<\/span><\/p><ul><li style=\"list-style-type: none;\"><ul><li><span style=\"color: #000000;\">\u0130ktisap tarihinden itibaren 2 tam y\u0131l i\u00e7erisinde elden \u00e7\u0131kar\u0131lmas\u0131 halinde istisna edilen verginin tamam\u0131,<\/span><\/li><li><span style=\"color: #000000;\">3 ila 4 y\u0131l i\u00e7erisinde elden \u00e7\u0131kar\u0131lmas\u0131 halinde istisna edilen verginin %75\u2019i,<\/span><\/li><li><span style=\"color: #000000;\">5 ila 6 y\u0131l i\u00e7erisinde elden \u00e7\u0131kar\u0131lmas\u0131 halinde istisna edilen verginin %25\u2019i,<\/span><\/li><\/ul><\/li><\/ul><p><span style=\"color: #000000;\">vergi ziya\u0131 cezas\u0131 uygulanmaks\u0131z\u0131n gecikme faizi ile birlikte i\u015fverenden tahsil edilecektir.<\/span><\/p><p><span style=\"color: #000000;\">-4875 say\u0131l\u0131 Kanun kapsam\u0131nda nitelikli hizmet merkezlerinin kurulmas\u0131na imkan sa\u011flanm\u0131\u015f, bu merkezlerde istihdam edilen nitelikli hizmet personelinin \u00fccretleri belirli s\u0131n\u0131rlar dahilinde gelir vergisinden istisna edilmi\u015ftir.<\/span><\/p><p><span style=\"color: #000000;\">Nitelikli hizmet merkezi, en az \u00fc\u00e7 farkl\u0131 \u00fclkede aktif olarak faaliyet g\u00f6steren, ili\u015fkili \u015firket veya \u015firketler toplulu\u011funa y\u00f6nelik hizmet sunmak ve maddede belirtilen faaliyetleri yapmak \u00fczere kurulan, y\u0131ll\u0131k has\u0131latlar\u0131n\u0131n en az %80\u2019ini yurt d\u0131\u015f\u0131ndaki ili\u015fkili \u015firketlerden veya \u015firketler toplulu\u011fundan elde eden sermaye \u015firketleri olarak tan\u0131mlanmaktad\u0131r.<\/span><\/p><p><span style=\"color: #000000;\">Nitelikli hizmet merkezlerinde istihdam edilen nitelikli hizmet personelinin \u00fccretlerinin br\u00fct asgari \u00fccretin 3 kat\u0131n\u0131 (t\u00fcm \u00e7al\u0131\u015fanlar\u0131n yararland\u0131\u011f\u0131 asgari \u00fccret istisnas\u0131 ile birlikte 4 kat\u0131n\u0131) a\u015fmayan k\u0131sm\u0131 gelir vergisinden istisna olarak de\u011ferlendirilecektir.<\/span><\/p><p><span style=\"color: #000000;\">4737 say\u0131l\u0131 End\u00fcstri B\u00f6lgeleri Kanunu kapsam\u0131nda kurulan end\u00fcstri b\u00f6lgelerinden b\u00f6lgenin yabanc\u0131 yat\u0131r\u0131m yo\u011funlu\u011funa g\u00f6re Cumhurba\u015fkan\u0131nca uygun bulunanlar ile kat\u0131l\u0131mc\u0131 belgesi alarak \u0130stanbul Finans Merkezinde (\u0130FM) faaliyet g\u00f6steren nitelikli hizmet merkezleri a\u00e7\u0131s\u0131ndan ise bu istisna br\u00fct asgari \u00fccretin 5 kat\u0131 (t\u00fcm \u00e7al\u0131\u015fanlar\u0131n yararland\u0131\u011f\u0131 asgari \u00fccret istisnas\u0131 ile birlikte 6 kat\u0131) olarak uygulanacakt\u0131r.<\/span><\/p><p><span style=\"color: #000000;\">Ayr\u0131ca, GVK\u2019n\u0131n 23. maddesinde belirtilen \u00fccretlere ili\u015fkin ka\u011f\u0131tlar damga vergisinden istisna oldu\u011fu i\u00e7in yukar\u0131daki istisna \u00fccretler \u00fczerinden damga vergisi de \u00f6denmeyecektir.<\/span><\/p><p><span style=\"color: #000000;\">Yine, \u0130stanbul Finans Merkezindeki finansal kurumlara sa\u011flanan, yurt d\u0131\u015f\u0131 tecr\u00fcbesi olan personelin \u00e7al\u0131\u015ft\u0131r\u0131lmas\u0131 halinde uygulanan gelir vergisi istisnas\u0131 t\u00fcm kat\u0131l\u0131mc\u0131lar\u0131 da kapsayacak \u015fekilde geni\u015fletilmi\u015ftir.<\/span><\/p><p><span style=\"color: #000000;\">-Kurumlar Vergisi Kanunu\u2019nda yer alan transit ticarete ili\u015fkin kazan\u00e7 indiriminin kapsam\u0131 geni\u015fletilmi\u015f ve yurti\u00e7i asgari kurumlar vergisinin hesaplamas\u0131na esas olan kurum kazanc\u0131ndan d\u00fc\u015f\u00fclmesine imkan sa\u011flanm\u0131\u015ft\u0131r.<\/span><\/p><p><span style=\"color: #000000;\">\u0130FM\u2019de kat\u0131l\u0131mc\u0131 belgesi alarak faaliyette bulunan kurumlar\u0131n transit ticaretten elde ettikleri kazan\u00e7lara ili\u015fkin indirim oran\u0131 %50\u2019den %100\u2019e \u00e7\u0131kar\u0131lm\u0131\u015f, \u0130FM d\u0131\u015f\u0131nda faaliyette bulunan kurumlara da %95 oran\u0131nda kazan\u00e7 indirimi imk\u00e2n\u0131 sa\u011flanm\u0131\u015ft\u0131r. Bu d\u00fczenlemeyle ayr\u0131ca Cumhurba\u015fkan\u0131nca belirlenecek end\u00fcstri b\u00f6lgelerinde faaliyette bulunan kurumlar\u0131n transit ticaret faaliyetlerinden elde ettikleri kazan\u00e7lar i\u00e7in de %100 oran\u0131nda kazan\u00e7 indirimi te\u015fviki sa\u011flanm\u0131\u015f olmaktad\u0131r. \u0130ndirimden yararlan\u0131labilmesi i\u00e7in; kazanc\u0131n elde edildi\u011fi hesap d\u00f6nemine ili\u015fkin y\u0131ll\u0131k kurumlar vergisi beyannamesinin verilmesi gereken tarihe kadar T\u00fcrkiye\u2019ye transfer edilmi\u015f olmas\u0131, arac\u0131l\u0131k faaliyetine ili\u015fkin mallar\u0131n sat\u0131c\u0131s\u0131 ve al\u0131c\u0131s\u0131n\u0131n T\u00fcrkiye\u2019de olmamas\u0131 \u015fartt\u0131r.<\/span><\/p><p><span style=\"color: #000000;\">-Nitelikli hizmet merkezi olarak faaliyette bulunan kurumlar\u0131n, m\u00fcnhas\u0131ran bu faaliyetleri kapsam\u0131nda yurt d\u0131\u015f\u0131ndan elde ettikleri kazan\u00e7lar\u0131n %95\u2019i kurumlar vergisi beyannamesinde ayr\u0131ca g\u00f6sterilmek \u015fart\u0131yla kurum kazanc\u0131ndan indirilebilecektir.<\/span><\/p><p><span style=\"color: #000000;\">4737 say\u0131l\u0131 End\u00fcstri B\u00f6lgeleri Kanunu kapsam\u0131nda kurulan end\u00fcstri b\u00f6lgelerinden, b\u00f6lgenin yabanc\u0131 yat\u0131r\u0131m yo\u011funlu\u011funa g\u00f6re Cumhurba\u015fkan\u0131nca uygun bulunanlar ile 7412 say\u0131l\u0131 \u0130stanbul Finans Merkezi Kanunu h\u00fck\u00fcmlerine g\u00f6re kat\u0131l\u0131mc\u0131 belgesi alarak \u0130stanbul Finans Merkezi B\u00f6lgesinde nitelikli hizmet merkezi olarak faaliyette bulunan kurumlar bak\u0131m\u0131ndan indirim oran\u0131 ise %100 olarak uygulanacakt\u0131r.<\/span><\/p><p><span style=\"color: #000000;\">Bu indirim; kazanc\u0131n elde edildi\u011fi hesap d\u00f6nemine ili\u015fkin y\u0131ll\u0131k kurumlar vergisi beyannamesinin verilmesi gereken tarihe kadar T\u00fcrkiye\u2019ye transfer edilmesi \u015fart\u0131yla, nitelikli hizmet merkezinin faaliyete ge\u00e7ti\u011fi hesap d\u00f6neminden itibaren 20 (yirmi) hesap d\u00f6nemi itibar\u0131yla uygulanacakt\u0131r.<\/span><\/p><p><span style=\"color: #000000;\">S\u00f6zkonusu de\u011fi\u015fiklikler; 1 Temmuz 2026 tarihinden itibaren verilmesi gereken beyannamelerden ba\u015flamak ve 1 Ocak 2026 tarihinden itibaren ba\u015flayan vergilendirme d\u00f6nemine (\u00f6zel hesap d\u00f6nemi tayin edilen kurumlar i\u00e7in 1 Ocak 2026 tarihinden itibaren ba\u015flayan hesap d\u00f6nemine) ait kurum kazan\u00e7lar\u0131 i\u00e7in ge\u00e7erli olmak \u00fczere yay\u0131m\u0131 tarihinde y\u00fcr\u00fcrl\u00fc\u011fe girecektir.<\/span><\/p><p><span style=\"color: #000000;\">-Sanayi sicil belgesini haiz ve fiilen \u00fcretim faaliyetiyle i\u015ftigal eden kurumlar\u0131n m\u00fcnhas\u0131ran \u00fcretim faaliyetlerinden elde ettikleri kazan\u00e7lar\u0131 ile zirai \u00fcretim faaliyetiyle i\u015ftigal eden kurumlar\u0131n m\u00fcnhas\u0131ran bu \u00fcretim faaliyetlerinden elde ettikleri kazan\u00e7lar\u0131 i\u00e7in kurumlar vergisi oran\u0131 %12,5 olarak belirlenmi\u015ftir. Bu kapsamda indirimli orandan faydalan\u0131lan kazan\u00e7lar i\u00e7in 7. f\u0131kra (ihracat 5 puan) kapsam\u0131nda ayr\u0131ca indirim uygulanmayacakt\u0131r.<\/span><\/p><p><span style=\"color: #000000;\">S\u00f6z konusu d\u00fczenleme, 2027 y\u0131l\u0131 ve izleyen vergilendirme d\u00f6nemlerinde elde edilen kazan\u00e7lara, \u00f6zel hesap d\u00f6nemine tabi olan kurumlar\u0131n ise 2027 takvim y\u0131l\u0131nda ba\u015flayan \u00f6zel hesap d\u00f6nemi ve izleyen vergilendirme d\u00f6nemlerinde elde edilen kazan\u00e7lar\u0131na uygulanmak \u00fczere yay\u0131m\u0131 tarihinde y\u00fcr\u00fcrl\u00fc\u011fe girecektir.<\/span><\/p><\/div><\/div><\/div><\/div><p><strong><span style=\"color: #000000;\"><a style=\"color: #000000;\" href=\"https:\/\/www.resmigazete.gov.tr\/eskiler\/2026\/06\/20260604-1.htm\">Ayr\u0131nt\u0131lar\u0131 \u00f6\u011frenin<\/a><\/span><\/strong><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>4 Haziran 2026 tarihli Resmi Gazete\u2019de yay\u0131mlanan 7582 say\u0131l\u0131 Baz\u0131 Kanunlarda De\u011fi\u015fiklik Yap\u0131lmas\u0131na Dair Kanun ile; \u00a0 -6183 say\u0131l\u0131 Kanun\u2019un 48\u2019inci maddesi uyar\u0131nca azami 36 ay olan tecil s\u00fcresi 72 aya \u00e7\u0131kar\u0131lm\u0131\u015f, teminats\u0131z tecil uygulamas\u0131na konu olacak alacak tutar\u0131 1 milyon TL olarak belirlenmi\u015ftir. -T\u00fcrkiye\u2019de yerle\u015fmi\u015f say\u0131lmas\u0131ndan \u00f6nceki son \u00fc\u00e7 takvim y\u0131l\u0131nda T\u00fcrkiye\u2019de yerle\u015fmi\u015f say\u0131lmama ve vergi m\u00fckellefiyeti bulunmama \u015fartlar\u0131n\u0131 sa\u011flayan ger\u00e7ek ki\u015filerce T\u00fcrkiye d\u0131\u015f\u0131nda elde edilen kazan\u00e7 ve iratlara y\u00f6nelik 20 y\u0131l boyunca gelir vergisi istisnas\u0131 getirilmi\u015ftir. Bu ger\u00e7ek ki\u015filerin bu madde kapsam\u0131na girmeden \u00f6nce, T\u00fcrkiye\u2019de elde etti\u011fi gayrimenkul sermaye irad\u0131, menkul sermaye irad\u0131 veya de\u011fer art\u0131\u015f\u0131 kazanc\u0131 nedeniyle m\u00fckellefiyetinin bulunmas\u0131 bu istisnadan yararlanmas\u0131na engel te\u015fkil etmeyecektir. Ayr\u0131ca, bu istisnas\u0131ndan yararlanan ki\u015filerin, istisna s\u00fcresi i\u00e7erisinde ger\u00e7ekle\u015fen veraset yoluyla mal intikallerinde, verginin %1 oran\u0131nda uygulanmas\u0131 sa\u011flanmaktad\u0131r. \u0130stisna maddesi, 1 Ocak 2026 tarihinden itibaren T\u00fcrkiye\u2019ye yerle\u015fmi\u015f say\u0131lanlara uygulanmak \u00fczere yay\u0131m\u0131 tarihinde y\u00fcr\u00fcrl\u00fc\u011fe girecektir. -\u00c7al\u0131\u015fanlara bedelsiz veya indirimli olarak verilen pay senetlerine ili\u015fkin \u00fccret istisna uygulamas\u0131nda \u00fcst s\u0131n\u0131r, ilgili y\u0131ldaki br\u00fct \u00fccretin iki kat\u0131 olarak yeniden belirlenmi\u015f ve bu \u015fekilde iktisap edilen pay senetlerinin elde tutulma s\u00fcreleri k\u0131salt\u0131lm\u0131\u015ft\u0131r. Bu \u00e7er\u00e7evede, hizmet erbab\u0131 taraf\u0131ndan bu \u015fekilde iktisap edilen pay senetlerinin; \u0130ktisap tarihinden itibaren 2 tam y\u0131l i\u00e7erisinde elden \u00e7\u0131kar\u0131lmas\u0131 halinde istisna edilen verginin tamam\u0131, 3 ila 4 y\u0131l i\u00e7erisinde elden \u00e7\u0131kar\u0131lmas\u0131 halinde istisna edilen verginin %75\u2019i, 5 ila 6 y\u0131l i\u00e7erisinde elden \u00e7\u0131kar\u0131lmas\u0131 halinde istisna edilen verginin %25\u2019i, vergi ziya\u0131 cezas\u0131 uygulanmaks\u0131z\u0131n gecikme faizi ile birlikte i\u015fverenden tahsil edilecektir. -4875 say\u0131l\u0131 Kanun kapsam\u0131nda nitelikli hizmet merkezlerinin kurulmas\u0131na imkan sa\u011flanm\u0131\u015f, bu merkezlerde istihdam edilen nitelikli hizmet personelinin \u00fccretleri belirli s\u0131n\u0131rlar dahilinde gelir vergisinden istisna edilmi\u015ftir. Nitelikli hizmet merkezi, en az \u00fc\u00e7 farkl\u0131 \u00fclkede aktif olarak faaliyet g\u00f6steren, ili\u015fkili \u015firket veya \u015firketler toplulu\u011funa y\u00f6nelik hizmet sunmak ve maddede belirtilen faaliyetleri yapmak \u00fczere kurulan, y\u0131ll\u0131k has\u0131latlar\u0131n\u0131n en az %80\u2019ini yurt d\u0131\u015f\u0131ndaki ili\u015fkili \u015firketlerden veya \u015firketler toplulu\u011fundan elde eden sermaye \u015firketleri olarak tan\u0131mlanmaktad\u0131r. Nitelikli hizmet merkezlerinde istihdam edilen nitelikli hizmet personelinin \u00fccretlerinin br\u00fct asgari \u00fccretin 3 kat\u0131n\u0131 (t\u00fcm \u00e7al\u0131\u015fanlar\u0131n yararland\u0131\u011f\u0131 asgari \u00fccret istisnas\u0131 ile birlikte 4 kat\u0131n\u0131) a\u015fmayan k\u0131sm\u0131 gelir vergisinden istisna olarak de\u011ferlendirilecektir. 4737 say\u0131l\u0131 End\u00fcstri B\u00f6lgeleri Kanunu kapsam\u0131nda kurulan end\u00fcstri b\u00f6lgelerinden b\u00f6lgenin yabanc\u0131 yat\u0131r\u0131m yo\u011funlu\u011funa g\u00f6re Cumhurba\u015fkan\u0131nca uygun bulunanlar ile kat\u0131l\u0131mc\u0131 belgesi alarak \u0130stanbul Finans Merkezinde (\u0130FM) faaliyet g\u00f6steren nitelikli hizmet merkezleri a\u00e7\u0131s\u0131ndan ise bu istisna br\u00fct asgari \u00fccretin 5 kat\u0131 (t\u00fcm \u00e7al\u0131\u015fanlar\u0131n yararland\u0131\u011f\u0131 asgari \u00fccret istisnas\u0131 ile birlikte 6 kat\u0131) olarak uygulanacakt\u0131r. Ayr\u0131ca, GVK\u2019n\u0131n 23. maddesinde belirtilen \u00fccretlere ili\u015fkin ka\u011f\u0131tlar damga vergisinden istisna oldu\u011fu i\u00e7in yukar\u0131daki istisna \u00fccretler \u00fczerinden damga vergisi de \u00f6denmeyecektir. Yine, \u0130stanbul Finans Merkezindeki finansal kurumlara sa\u011flanan, yurt d\u0131\u015f\u0131 tecr\u00fcbesi olan personelin \u00e7al\u0131\u015ft\u0131r\u0131lmas\u0131 halinde uygulanan gelir vergisi istisnas\u0131 t\u00fcm kat\u0131l\u0131mc\u0131lar\u0131 da kapsayacak \u015fekilde geni\u015fletilmi\u015ftir. -Kurumlar Vergisi Kanunu\u2019nda yer alan transit ticarete ili\u015fkin kazan\u00e7 indiriminin kapsam\u0131 geni\u015fletilmi\u015f ve yurti\u00e7i asgari kurumlar vergisinin hesaplamas\u0131na esas olan kurum kazanc\u0131ndan d\u00fc\u015f\u00fclmesine imkan sa\u011flanm\u0131\u015ft\u0131r. \u0130FM\u2019de kat\u0131l\u0131mc\u0131 belgesi alarak faaliyette bulunan kurumlar\u0131n transit ticaretten elde ettikleri kazan\u00e7lara ili\u015fkin indirim oran\u0131 %50\u2019den %100\u2019e \u00e7\u0131kar\u0131lm\u0131\u015f, \u0130FM d\u0131\u015f\u0131nda faaliyette bulunan kurumlara da %95 oran\u0131nda kazan\u00e7 indirimi imk\u00e2n\u0131 sa\u011flanm\u0131\u015ft\u0131r. Bu d\u00fczenlemeyle ayr\u0131ca Cumhurba\u015fkan\u0131nca belirlenecek end\u00fcstri b\u00f6lgelerinde faaliyette bulunan kurumlar\u0131n transit ticaret faaliyetlerinden elde ettikleri kazan\u00e7lar i\u00e7in de %100 oran\u0131nda kazan\u00e7 indirimi te\u015fviki sa\u011flanm\u0131\u015f olmaktad\u0131r. \u0130ndirimden yararlan\u0131labilmesi i\u00e7in; kazanc\u0131n elde edildi\u011fi hesap d\u00f6nemine ili\u015fkin y\u0131ll\u0131k kurumlar vergisi beyannamesinin verilmesi gereken tarihe kadar T\u00fcrkiye\u2019ye transfer edilmi\u015f olmas\u0131, arac\u0131l\u0131k faaliyetine ili\u015fkin mallar\u0131n sat\u0131c\u0131s\u0131 ve al\u0131c\u0131s\u0131n\u0131n T\u00fcrkiye\u2019de olmamas\u0131 \u015fartt\u0131r. -Nitelikli hizmet merkezi olarak faaliyette bulunan kurumlar\u0131n, m\u00fcnhas\u0131ran bu faaliyetleri kapsam\u0131nda yurt d\u0131\u015f\u0131ndan elde ettikleri kazan\u00e7lar\u0131n %95\u2019i kurumlar vergisi beyannamesinde ayr\u0131ca g\u00f6sterilmek \u015fart\u0131yla kurum kazanc\u0131ndan indirilebilecektir. 4737 say\u0131l\u0131 End\u00fcstri B\u00f6lgeleri Kanunu kapsam\u0131nda kurulan end\u00fcstri b\u00f6lgelerinden, b\u00f6lgenin yabanc\u0131 yat\u0131r\u0131m yo\u011funlu\u011funa g\u00f6re Cumhurba\u015fkan\u0131nca uygun bulunanlar ile 7412 say\u0131l\u0131 \u0130stanbul Finans Merkezi Kanunu h\u00fck\u00fcmlerine g\u00f6re kat\u0131l\u0131mc\u0131 belgesi alarak \u0130stanbul Finans Merkezi B\u00f6lgesinde nitelikli hizmet merkezi olarak faaliyette bulunan kurumlar bak\u0131m\u0131ndan indirim oran\u0131 ise %100 olarak uygulanacakt\u0131r. Bu indirim; kazanc\u0131n elde edildi\u011fi hesap d\u00f6nemine ili\u015fkin y\u0131ll\u0131k kurumlar vergisi beyannamesinin verilmesi gereken tarihe kadar T\u00fcrkiye\u2019ye transfer edilmesi \u015fart\u0131yla, nitelikli hizmet merkezinin faaliyete ge\u00e7ti\u011fi hesap d\u00f6neminden itibaren 20 (yirmi) hesap d\u00f6nemi itibar\u0131yla uygulanacakt\u0131r. S\u00f6zkonusu de\u011fi\u015fiklikler; 1 Temmuz 2026 tarihinden itibaren verilmesi gereken beyannamelerden ba\u015flamak ve 1 Ocak 2026 tarihinden itibaren ba\u015flayan vergilendirme d\u00f6nemine (\u00f6zel hesap d\u00f6nemi tayin edilen kurumlar i\u00e7in 1 Ocak 2026 tarihinden itibaren ba\u015flayan hesap d\u00f6nemine) ait kurum kazan\u00e7lar\u0131 i\u00e7in ge\u00e7erli olmak \u00fczere yay\u0131m\u0131 tarihinde y\u00fcr\u00fcrl\u00fc\u011fe girecektir. -Sanayi sicil belgesini haiz ve fiilen \u00fcretim faaliyetiyle i\u015ftigal eden kurumlar\u0131n m\u00fcnhas\u0131ran \u00fcretim faaliyetlerinden elde ettikleri kazan\u00e7lar\u0131 ile zirai \u00fcretim faaliyetiyle i\u015ftigal eden kurumlar\u0131n m\u00fcnhas\u0131ran bu \u00fcretim faaliyetlerinden elde ettikleri kazan\u00e7lar\u0131 i\u00e7in kurumlar vergisi oran\u0131 %12,5 olarak belirlenmi\u015ftir. Bu kapsamda indirimli orandan faydalan\u0131lan kazan\u00e7lar i\u00e7in 7. f\u0131kra (ihracat 5 puan) kapsam\u0131nda ayr\u0131ca indirim uygulanmayacakt\u0131r. S\u00f6z konusu d\u00fczenleme, 2027 y\u0131l\u0131 ve izleyen vergilendirme d\u00f6nemlerinde elde edilen kazan\u00e7lara, \u00f6zel hesap d\u00f6nemine tabi olan kurumlar\u0131n ise 2027 takvim y\u0131l\u0131nda ba\u015flayan \u00f6zel hesap d\u00f6nemi ve izleyen vergilendirme d\u00f6nemlerinde elde edilen kazan\u00e7lar\u0131na uygulanmak \u00fczere yay\u0131m\u0131 tarihinde y\u00fcr\u00fcrl\u00fc\u011fe girecektir. Ayr\u0131nt\u0131lar\u0131 \u00f6\u011frenin<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[16],"tags":[],"class_list":["post-2081","post","type-post","status-publish","format-standard","hentry","category-duyurular"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.7 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Baz\u0131 vergi uygulamalar\u0131nda de\u011fi\u015fiklik getiren 7582 say\u0131l\u0131 Kanun yay\u0131mland\u0131 - Tema Finans Dev \u2714<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/dev.temafinans.com\/index.php\/2026\/06\/09\/bazi-vergi-uygulamalarinda-degisiklik-getiren-7582-sayili-kanun-yayimlandi\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Baz\u0131 vergi uygulamalar\u0131nda de\u011fi\u015fiklik getiren 7582 say\u0131l\u0131 Kanun yay\u0131mland\u0131 - Tema Finans Dev \u2714\" \/>\n<meta property=\"og:description\" content=\"4 Haziran 2026 tarihli Resmi Gazete\u2019de yay\u0131mlanan 7582 say\u0131l\u0131 Baz\u0131 Kanunlarda De\u011fi\u015fiklik Yap\u0131lmas\u0131na Dair Kanun ile; \u00a0 -6183 say\u0131l\u0131 Kanun\u2019un 48\u2019inci maddesi uyar\u0131nca azami 36 ay olan tecil s\u00fcresi 72 aya \u00e7\u0131kar\u0131lm\u0131\u015f, teminats\u0131z tecil uygulamas\u0131na konu olacak alacak tutar\u0131 1 milyon TL olarak belirlenmi\u015ftir. -T\u00fcrkiye\u2019de yerle\u015fmi\u015f say\u0131lmas\u0131ndan \u00f6nceki son \u00fc\u00e7 takvim y\u0131l\u0131nda T\u00fcrkiye\u2019de yerle\u015fmi\u015f say\u0131lmama ve vergi m\u00fckellefiyeti bulunmama \u015fartlar\u0131n\u0131 sa\u011flayan ger\u00e7ek ki\u015filerce T\u00fcrkiye d\u0131\u015f\u0131nda elde edilen kazan\u00e7 ve iratlara y\u00f6nelik 20 y\u0131l boyunca gelir vergisi istisnas\u0131 getirilmi\u015ftir. Bu ger\u00e7ek ki\u015filerin bu madde kapsam\u0131na girmeden \u00f6nce, T\u00fcrkiye\u2019de elde etti\u011fi gayrimenkul sermaye irad\u0131, menkul sermaye irad\u0131 veya de\u011fer art\u0131\u015f\u0131 kazanc\u0131 nedeniyle m\u00fckellefiyetinin bulunmas\u0131 bu istisnadan yararlanmas\u0131na engel te\u015fkil etmeyecektir. Ayr\u0131ca, bu istisnas\u0131ndan yararlanan ki\u015filerin, istisna s\u00fcresi i\u00e7erisinde ger\u00e7ekle\u015fen veraset yoluyla mal intikallerinde, verginin %1 oran\u0131nda uygulanmas\u0131 sa\u011flanmaktad\u0131r. \u0130stisna maddesi, 1 Ocak 2026 tarihinden itibaren T\u00fcrkiye\u2019ye yerle\u015fmi\u015f say\u0131lanlara uygulanmak \u00fczere yay\u0131m\u0131 tarihinde y\u00fcr\u00fcrl\u00fc\u011fe girecektir. -\u00c7al\u0131\u015fanlara bedelsiz veya indirimli olarak verilen pay senetlerine ili\u015fkin \u00fccret istisna uygulamas\u0131nda \u00fcst s\u0131n\u0131r, ilgili y\u0131ldaki br\u00fct \u00fccretin iki kat\u0131 olarak yeniden belirlenmi\u015f ve bu \u015fekilde iktisap edilen pay senetlerinin elde tutulma s\u00fcreleri k\u0131salt\u0131lm\u0131\u015ft\u0131r. Bu \u00e7er\u00e7evede, hizmet erbab\u0131 taraf\u0131ndan bu \u015fekilde iktisap edilen pay senetlerinin; \u0130ktisap tarihinden itibaren 2 tam y\u0131l i\u00e7erisinde elden \u00e7\u0131kar\u0131lmas\u0131 halinde istisna edilen verginin tamam\u0131, 3 ila 4 y\u0131l i\u00e7erisinde elden \u00e7\u0131kar\u0131lmas\u0131 halinde istisna edilen verginin %75\u2019i, 5 ila 6 y\u0131l i\u00e7erisinde elden \u00e7\u0131kar\u0131lmas\u0131 halinde istisna edilen verginin %25\u2019i, vergi ziya\u0131 cezas\u0131 uygulanmaks\u0131z\u0131n gecikme faizi ile birlikte i\u015fverenden tahsil edilecektir. -4875 say\u0131l\u0131 Kanun kapsam\u0131nda nitelikli hizmet merkezlerinin kurulmas\u0131na imkan sa\u011flanm\u0131\u015f, bu merkezlerde istihdam edilen nitelikli hizmet personelinin \u00fccretleri belirli s\u0131n\u0131rlar dahilinde gelir vergisinden istisna edilmi\u015ftir. Nitelikli hizmet merkezi, en az \u00fc\u00e7 farkl\u0131 \u00fclkede aktif olarak faaliyet g\u00f6steren, ili\u015fkili \u015firket veya \u015firketler toplulu\u011funa y\u00f6nelik hizmet sunmak ve maddede belirtilen faaliyetleri yapmak \u00fczere kurulan, y\u0131ll\u0131k has\u0131latlar\u0131n\u0131n en az %80\u2019ini yurt d\u0131\u015f\u0131ndaki ili\u015fkili \u015firketlerden veya \u015firketler toplulu\u011fundan elde eden sermaye \u015firketleri olarak tan\u0131mlanmaktad\u0131r. Nitelikli hizmet merkezlerinde istihdam edilen nitelikli hizmet personelinin \u00fccretlerinin br\u00fct asgari \u00fccretin 3 kat\u0131n\u0131 (t\u00fcm \u00e7al\u0131\u015fanlar\u0131n yararland\u0131\u011f\u0131 asgari \u00fccret istisnas\u0131 ile birlikte 4 kat\u0131n\u0131) a\u015fmayan k\u0131sm\u0131 gelir vergisinden istisna olarak de\u011ferlendirilecektir. 4737 say\u0131l\u0131 End\u00fcstri B\u00f6lgeleri Kanunu kapsam\u0131nda kurulan end\u00fcstri b\u00f6lgelerinden b\u00f6lgenin yabanc\u0131 yat\u0131r\u0131m yo\u011funlu\u011funa g\u00f6re Cumhurba\u015fkan\u0131nca uygun bulunanlar ile kat\u0131l\u0131mc\u0131 belgesi alarak \u0130stanbul Finans Merkezinde (\u0130FM) faaliyet g\u00f6steren nitelikli hizmet merkezleri a\u00e7\u0131s\u0131ndan ise bu istisna br\u00fct asgari \u00fccretin 5 kat\u0131 (t\u00fcm \u00e7al\u0131\u015fanlar\u0131n yararland\u0131\u011f\u0131 asgari \u00fccret istisnas\u0131 ile birlikte 6 kat\u0131) olarak uygulanacakt\u0131r. Ayr\u0131ca, GVK\u2019n\u0131n 23. maddesinde belirtilen \u00fccretlere ili\u015fkin ka\u011f\u0131tlar damga vergisinden istisna oldu\u011fu i\u00e7in yukar\u0131daki istisna \u00fccretler \u00fczerinden damga vergisi de \u00f6denmeyecektir. Yine, \u0130stanbul Finans Merkezindeki finansal kurumlara sa\u011flanan, yurt d\u0131\u015f\u0131 tecr\u00fcbesi olan personelin \u00e7al\u0131\u015ft\u0131r\u0131lmas\u0131 halinde uygulanan gelir vergisi istisnas\u0131 t\u00fcm kat\u0131l\u0131mc\u0131lar\u0131 da kapsayacak \u015fekilde geni\u015fletilmi\u015ftir. -Kurumlar Vergisi Kanunu\u2019nda yer alan transit ticarete ili\u015fkin kazan\u00e7 indiriminin kapsam\u0131 geni\u015fletilmi\u015f ve yurti\u00e7i asgari kurumlar vergisinin hesaplamas\u0131na esas olan kurum kazanc\u0131ndan d\u00fc\u015f\u00fclmesine imkan sa\u011flanm\u0131\u015ft\u0131r. \u0130FM\u2019de kat\u0131l\u0131mc\u0131 belgesi alarak faaliyette bulunan kurumlar\u0131n transit ticaretten elde ettikleri kazan\u00e7lara ili\u015fkin indirim oran\u0131 %50\u2019den %100\u2019e \u00e7\u0131kar\u0131lm\u0131\u015f, \u0130FM d\u0131\u015f\u0131nda faaliyette bulunan kurumlara da %95 oran\u0131nda kazan\u00e7 indirimi imk\u00e2n\u0131 sa\u011flanm\u0131\u015ft\u0131r. Bu d\u00fczenlemeyle ayr\u0131ca Cumhurba\u015fkan\u0131nca belirlenecek end\u00fcstri b\u00f6lgelerinde faaliyette bulunan kurumlar\u0131n transit ticaret faaliyetlerinden elde ettikleri kazan\u00e7lar i\u00e7in de %100 oran\u0131nda kazan\u00e7 indirimi te\u015fviki sa\u011flanm\u0131\u015f olmaktad\u0131r. \u0130ndirimden yararlan\u0131labilmesi i\u00e7in; kazanc\u0131n elde edildi\u011fi hesap d\u00f6nemine ili\u015fkin y\u0131ll\u0131k kurumlar vergisi beyannamesinin verilmesi gereken tarihe kadar T\u00fcrkiye\u2019ye transfer edilmi\u015f olmas\u0131, arac\u0131l\u0131k faaliyetine ili\u015fkin mallar\u0131n sat\u0131c\u0131s\u0131 ve al\u0131c\u0131s\u0131n\u0131n T\u00fcrkiye\u2019de olmamas\u0131 \u015fartt\u0131r. -Nitelikli hizmet merkezi olarak faaliyette bulunan kurumlar\u0131n, m\u00fcnhas\u0131ran bu faaliyetleri kapsam\u0131nda yurt d\u0131\u015f\u0131ndan elde ettikleri kazan\u00e7lar\u0131n %95\u2019i kurumlar vergisi beyannamesinde ayr\u0131ca g\u00f6sterilmek \u015fart\u0131yla kurum kazanc\u0131ndan indirilebilecektir. 4737 say\u0131l\u0131 End\u00fcstri B\u00f6lgeleri Kanunu kapsam\u0131nda kurulan end\u00fcstri b\u00f6lgelerinden, b\u00f6lgenin yabanc\u0131 yat\u0131r\u0131m yo\u011funlu\u011funa g\u00f6re Cumhurba\u015fkan\u0131nca uygun bulunanlar ile 7412 say\u0131l\u0131 \u0130stanbul Finans Merkezi Kanunu h\u00fck\u00fcmlerine g\u00f6re kat\u0131l\u0131mc\u0131 belgesi alarak \u0130stanbul Finans Merkezi B\u00f6lgesinde nitelikli hizmet merkezi olarak faaliyette bulunan kurumlar bak\u0131m\u0131ndan indirim oran\u0131 ise %100 olarak uygulanacakt\u0131r. Bu indirim; kazanc\u0131n elde edildi\u011fi hesap d\u00f6nemine ili\u015fkin y\u0131ll\u0131k kurumlar vergisi beyannamesinin verilmesi gereken tarihe kadar T\u00fcrkiye\u2019ye transfer edilmesi \u015fart\u0131yla, nitelikli hizmet merkezinin faaliyete ge\u00e7ti\u011fi hesap d\u00f6neminden itibaren 20 (yirmi) hesap d\u00f6nemi itibar\u0131yla uygulanacakt\u0131r. S\u00f6zkonusu de\u011fi\u015fiklikler; 1 Temmuz 2026 tarihinden itibaren verilmesi gereken beyannamelerden ba\u015flamak ve 1 Ocak 2026 tarihinden itibaren ba\u015flayan vergilendirme d\u00f6nemine (\u00f6zel hesap d\u00f6nemi tayin edilen kurumlar i\u00e7in 1 Ocak 2026 tarihinden itibaren ba\u015flayan hesap d\u00f6nemine) ait kurum kazan\u00e7lar\u0131 i\u00e7in ge\u00e7erli olmak \u00fczere yay\u0131m\u0131 tarihinde y\u00fcr\u00fcrl\u00fc\u011fe girecektir. -Sanayi sicil belgesini haiz ve fiilen \u00fcretim faaliyetiyle i\u015ftigal eden kurumlar\u0131n m\u00fcnhas\u0131ran \u00fcretim faaliyetlerinden elde ettikleri kazan\u00e7lar\u0131 ile zirai \u00fcretim faaliyetiyle i\u015ftigal eden kurumlar\u0131n m\u00fcnhas\u0131ran bu \u00fcretim faaliyetlerinden elde ettikleri kazan\u00e7lar\u0131 i\u00e7in kurumlar vergisi oran\u0131 %12,5 olarak belirlenmi\u015ftir. Bu kapsamda indirimli orandan faydalan\u0131lan kazan\u00e7lar i\u00e7in 7. f\u0131kra (ihracat 5 puan) kapsam\u0131nda ayr\u0131ca indirim uygulanmayacakt\u0131r. S\u00f6z konusu d\u00fczenleme, 2027 y\u0131l\u0131 ve izleyen vergilendirme d\u00f6nemlerinde elde edilen kazan\u00e7lara, \u00f6zel hesap d\u00f6nemine tabi olan kurumlar\u0131n ise 2027 takvim y\u0131l\u0131nda ba\u015flayan \u00f6zel hesap d\u00f6nemi ve izleyen vergilendirme d\u00f6nemlerinde elde edilen kazan\u00e7lar\u0131na uygulanmak \u00fczere yay\u0131m\u0131 tarihinde y\u00fcr\u00fcrl\u00fc\u011fe girecektir. 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Tema Finans Dev \u2714","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/dev.temafinans.com\/index.php\/2026\/06\/09\/bazi-vergi-uygulamalarinda-degisiklik-getiren-7582-sayili-kanun-yayimlandi\/","og_locale":"en_US","og_type":"article","og_title":"Baz\u0131 vergi uygulamalar\u0131nda de\u011fi\u015fiklik getiren 7582 say\u0131l\u0131 Kanun yay\u0131mland\u0131 - Tema Finans Dev \u2714","og_description":"4 Haziran 2026 tarihli Resmi Gazete\u2019de yay\u0131mlanan 7582 say\u0131l\u0131 Baz\u0131 Kanunlarda De\u011fi\u015fiklik Yap\u0131lmas\u0131na Dair Kanun ile; \u00a0 -6183 say\u0131l\u0131 Kanun\u2019un 48\u2019inci maddesi uyar\u0131nca azami 36 ay olan tecil s\u00fcresi 72 aya \u00e7\u0131kar\u0131lm\u0131\u015f, teminats\u0131z tecil uygulamas\u0131na konu olacak alacak tutar\u0131 1 milyon TL olarak belirlenmi\u015ftir. -T\u00fcrkiye\u2019de yerle\u015fmi\u015f say\u0131lmas\u0131ndan \u00f6nceki son \u00fc\u00e7 takvim y\u0131l\u0131nda T\u00fcrkiye\u2019de yerle\u015fmi\u015f say\u0131lmama ve vergi m\u00fckellefiyeti bulunmama \u015fartlar\u0131n\u0131 sa\u011flayan ger\u00e7ek ki\u015filerce T\u00fcrkiye d\u0131\u015f\u0131nda elde edilen kazan\u00e7 ve iratlara y\u00f6nelik 20 y\u0131l boyunca gelir vergisi istisnas\u0131 getirilmi\u015ftir. Bu ger\u00e7ek ki\u015filerin bu madde kapsam\u0131na girmeden \u00f6nce, T\u00fcrkiye\u2019de elde etti\u011fi gayrimenkul sermaye irad\u0131, menkul sermaye irad\u0131 veya de\u011fer art\u0131\u015f\u0131 kazanc\u0131 nedeniyle m\u00fckellefiyetinin bulunmas\u0131 bu istisnadan yararlanmas\u0131na engel te\u015fkil etmeyecektir. Ayr\u0131ca, bu istisnas\u0131ndan yararlanan ki\u015filerin, istisna s\u00fcresi i\u00e7erisinde ger\u00e7ekle\u015fen veraset yoluyla mal intikallerinde, verginin %1 oran\u0131nda uygulanmas\u0131 sa\u011flanmaktad\u0131r. \u0130stisna maddesi, 1 Ocak 2026 tarihinden itibaren T\u00fcrkiye\u2019ye yerle\u015fmi\u015f say\u0131lanlara uygulanmak \u00fczere yay\u0131m\u0131 tarihinde y\u00fcr\u00fcrl\u00fc\u011fe girecektir. -\u00c7al\u0131\u015fanlara bedelsiz veya indirimli olarak verilen pay senetlerine ili\u015fkin \u00fccret istisna uygulamas\u0131nda \u00fcst s\u0131n\u0131r, ilgili y\u0131ldaki br\u00fct \u00fccretin iki kat\u0131 olarak yeniden belirlenmi\u015f ve bu \u015fekilde iktisap edilen pay senetlerinin elde tutulma s\u00fcreleri k\u0131salt\u0131lm\u0131\u015ft\u0131r. Bu \u00e7er\u00e7evede, hizmet erbab\u0131 taraf\u0131ndan bu \u015fekilde iktisap edilen pay senetlerinin; \u0130ktisap tarihinden itibaren 2 tam y\u0131l i\u00e7erisinde elden \u00e7\u0131kar\u0131lmas\u0131 halinde istisna edilen verginin tamam\u0131, 3 ila 4 y\u0131l i\u00e7erisinde elden \u00e7\u0131kar\u0131lmas\u0131 halinde istisna edilen verginin %75\u2019i, 5 ila 6 y\u0131l i\u00e7erisinde elden \u00e7\u0131kar\u0131lmas\u0131 halinde istisna edilen verginin %25\u2019i, vergi ziya\u0131 cezas\u0131 uygulanmaks\u0131z\u0131n gecikme faizi ile birlikte i\u015fverenden tahsil edilecektir. -4875 say\u0131l\u0131 Kanun kapsam\u0131nda nitelikli hizmet merkezlerinin kurulmas\u0131na imkan sa\u011flanm\u0131\u015f, bu merkezlerde istihdam edilen nitelikli hizmet personelinin \u00fccretleri belirli s\u0131n\u0131rlar dahilinde gelir vergisinden istisna edilmi\u015ftir. Nitelikli hizmet merkezi, en az \u00fc\u00e7 farkl\u0131 \u00fclkede aktif olarak faaliyet g\u00f6steren, ili\u015fkili \u015firket veya \u015firketler toplulu\u011funa y\u00f6nelik hizmet sunmak ve maddede belirtilen faaliyetleri yapmak \u00fczere kurulan, y\u0131ll\u0131k has\u0131latlar\u0131n\u0131n en az %80\u2019ini yurt d\u0131\u015f\u0131ndaki ili\u015fkili \u015firketlerden veya \u015firketler toplulu\u011fundan elde eden sermaye \u015firketleri olarak tan\u0131mlanmaktad\u0131r. Nitelikli hizmet merkezlerinde istihdam edilen nitelikli hizmet personelinin \u00fccretlerinin br\u00fct asgari \u00fccretin 3 kat\u0131n\u0131 (t\u00fcm \u00e7al\u0131\u015fanlar\u0131n yararland\u0131\u011f\u0131 asgari \u00fccret istisnas\u0131 ile birlikte 4 kat\u0131n\u0131) a\u015fmayan k\u0131sm\u0131 gelir vergisinden istisna olarak de\u011ferlendirilecektir. 4737 say\u0131l\u0131 End\u00fcstri B\u00f6lgeleri Kanunu kapsam\u0131nda kurulan end\u00fcstri b\u00f6lgelerinden b\u00f6lgenin yabanc\u0131 yat\u0131r\u0131m yo\u011funlu\u011funa g\u00f6re Cumhurba\u015fkan\u0131nca uygun bulunanlar ile kat\u0131l\u0131mc\u0131 belgesi alarak \u0130stanbul Finans Merkezinde (\u0130FM) faaliyet g\u00f6steren nitelikli hizmet merkezleri a\u00e7\u0131s\u0131ndan ise bu istisna br\u00fct asgari \u00fccretin 5 kat\u0131 (t\u00fcm \u00e7al\u0131\u015fanlar\u0131n yararland\u0131\u011f\u0131 asgari \u00fccret istisnas\u0131 ile birlikte 6 kat\u0131) olarak uygulanacakt\u0131r. Ayr\u0131ca, GVK\u2019n\u0131n 23. maddesinde belirtilen \u00fccretlere ili\u015fkin ka\u011f\u0131tlar damga vergisinden istisna oldu\u011fu i\u00e7in yukar\u0131daki istisna \u00fccretler \u00fczerinden damga vergisi de \u00f6denmeyecektir. Yine, \u0130stanbul Finans Merkezindeki finansal kurumlara sa\u011flanan, yurt d\u0131\u015f\u0131 tecr\u00fcbesi olan personelin \u00e7al\u0131\u015ft\u0131r\u0131lmas\u0131 halinde uygulanan gelir vergisi istisnas\u0131 t\u00fcm kat\u0131l\u0131mc\u0131lar\u0131 da kapsayacak \u015fekilde geni\u015fletilmi\u015ftir. -Kurumlar Vergisi Kanunu\u2019nda yer alan transit ticarete ili\u015fkin kazan\u00e7 indiriminin kapsam\u0131 geni\u015fletilmi\u015f ve yurti\u00e7i asgari kurumlar vergisinin hesaplamas\u0131na esas olan kurum kazanc\u0131ndan d\u00fc\u015f\u00fclmesine imkan sa\u011flanm\u0131\u015ft\u0131r. \u0130FM\u2019de kat\u0131l\u0131mc\u0131 belgesi alarak faaliyette bulunan kurumlar\u0131n transit ticaretten elde ettikleri kazan\u00e7lara ili\u015fkin indirim oran\u0131 %50\u2019den %100\u2019e \u00e7\u0131kar\u0131lm\u0131\u015f, \u0130FM d\u0131\u015f\u0131nda faaliyette bulunan kurumlara da %95 oran\u0131nda kazan\u00e7 indirimi imk\u00e2n\u0131 sa\u011flanm\u0131\u015ft\u0131r. Bu d\u00fczenlemeyle ayr\u0131ca Cumhurba\u015fkan\u0131nca belirlenecek end\u00fcstri b\u00f6lgelerinde faaliyette bulunan kurumlar\u0131n transit ticaret faaliyetlerinden elde ettikleri kazan\u00e7lar i\u00e7in de %100 oran\u0131nda kazan\u00e7 indirimi te\u015fviki sa\u011flanm\u0131\u015f olmaktad\u0131r. \u0130ndirimden yararlan\u0131labilmesi i\u00e7in; kazanc\u0131n elde edildi\u011fi hesap d\u00f6nemine ili\u015fkin y\u0131ll\u0131k kurumlar vergisi beyannamesinin verilmesi gereken tarihe kadar T\u00fcrkiye\u2019ye transfer edilmi\u015f olmas\u0131, arac\u0131l\u0131k faaliyetine ili\u015fkin mallar\u0131n sat\u0131c\u0131s\u0131 ve al\u0131c\u0131s\u0131n\u0131n T\u00fcrkiye\u2019de olmamas\u0131 \u015fartt\u0131r. -Nitelikli hizmet merkezi olarak faaliyette bulunan kurumlar\u0131n, m\u00fcnhas\u0131ran bu faaliyetleri kapsam\u0131nda yurt d\u0131\u015f\u0131ndan elde ettikleri kazan\u00e7lar\u0131n %95\u2019i kurumlar vergisi beyannamesinde ayr\u0131ca g\u00f6sterilmek \u015fart\u0131yla kurum kazanc\u0131ndan indirilebilecektir. 4737 say\u0131l\u0131 End\u00fcstri B\u00f6lgeleri Kanunu kapsam\u0131nda kurulan end\u00fcstri b\u00f6lgelerinden, b\u00f6lgenin yabanc\u0131 yat\u0131r\u0131m yo\u011funlu\u011funa g\u00f6re Cumhurba\u015fkan\u0131nca uygun bulunanlar ile 7412 say\u0131l\u0131 \u0130stanbul Finans Merkezi Kanunu h\u00fck\u00fcmlerine g\u00f6re kat\u0131l\u0131mc\u0131 belgesi alarak \u0130stanbul Finans Merkezi B\u00f6lgesinde nitelikli hizmet merkezi olarak faaliyette bulunan kurumlar bak\u0131m\u0131ndan indirim oran\u0131 ise %100 olarak uygulanacakt\u0131r. Bu indirim; kazanc\u0131n elde edildi\u011fi hesap d\u00f6nemine ili\u015fkin y\u0131ll\u0131k kurumlar vergisi beyannamesinin verilmesi gereken tarihe kadar T\u00fcrkiye\u2019ye transfer edilmesi \u015fart\u0131yla, nitelikli hizmet merkezinin faaliyete ge\u00e7ti\u011fi hesap d\u00f6neminden itibaren 20 (yirmi) hesap d\u00f6nemi itibar\u0131yla uygulanacakt\u0131r. S\u00f6zkonusu de\u011fi\u015fiklikler; 1 Temmuz 2026 tarihinden itibaren verilmesi gereken beyannamelerden ba\u015flamak ve 1 Ocak 2026 tarihinden itibaren ba\u015flayan vergilendirme d\u00f6nemine (\u00f6zel hesap d\u00f6nemi tayin edilen kurumlar i\u00e7in 1 Ocak 2026 tarihinden itibaren ba\u015flayan hesap d\u00f6nemine) ait kurum kazan\u00e7lar\u0131 i\u00e7in ge\u00e7erli olmak \u00fczere yay\u0131m\u0131 tarihinde y\u00fcr\u00fcrl\u00fc\u011fe girecektir. -Sanayi sicil belgesini haiz ve fiilen \u00fcretim faaliyetiyle i\u015ftigal eden kurumlar\u0131n m\u00fcnhas\u0131ran \u00fcretim faaliyetlerinden elde ettikleri kazan\u00e7lar\u0131 ile zirai \u00fcretim faaliyetiyle i\u015ftigal eden kurumlar\u0131n m\u00fcnhas\u0131ran bu \u00fcretim faaliyetlerinden elde ettikleri kazan\u00e7lar\u0131 i\u00e7in kurumlar vergisi oran\u0131 %12,5 olarak belirlenmi\u015ftir. Bu kapsamda indirimli orandan faydalan\u0131lan kazan\u00e7lar i\u00e7in 7. f\u0131kra (ihracat 5 puan) kapsam\u0131nda ayr\u0131ca indirim uygulanmayacakt\u0131r. S\u00f6z konusu d\u00fczenleme, 2027 y\u0131l\u0131 ve izleyen vergilendirme d\u00f6nemlerinde elde edilen kazan\u00e7lara, \u00f6zel hesap d\u00f6nemine tabi olan kurumlar\u0131n ise 2027 takvim y\u0131l\u0131nda ba\u015flayan \u00f6zel hesap d\u00f6nemi ve izleyen vergilendirme d\u00f6nemlerinde elde edilen kazan\u00e7lar\u0131na uygulanmak \u00fczere yay\u0131m\u0131 tarihinde y\u00fcr\u00fcrl\u00fc\u011fe girecektir. Ayr\u0131nt\u0131lar\u0131 \u00f6\u011frenin","og_url":"https:\/\/dev.temafinans.com\/index.php\/2026\/06\/09\/bazi-vergi-uygulamalarinda-degisiklik-getiren-7582-sayili-kanun-yayimlandi\/","og_site_name":"Tema Finans Dev \u2714","article_published_time":"2026-06-09T14:19:15+00:00","article_modified_time":"2026-06-09T14:23:21+00:00","og_image":[{"width":768,"height":512,"url":"https:\/\/dev.temafinans.com\/wp-content\/uploads\/2026\/06\/61-768x512-1.jpg","type":"image\/jpeg"}],"author":"admin","twitter_card":"summary_large_image","twitter_misc":{"Written by":"admin","Est. reading time":"4 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href=\"https:\/\/dev.temafinans.com\/index.php\/category\/duyurular\/\" rel=\"category tag\">Duyurular<\/a>","rttpg_excerpt":"4 Haziran 2026 tarihli Resmi Gazete\u2019de yay\u0131mlanan 7582 say\u0131l\u0131 Baz\u0131 Kanunlarda De\u011fi\u015fiklik Yap\u0131lmas\u0131na Dair Kanun ile; \u00a0 -6183 say\u0131l\u0131 Kanun\u2019un 48\u2019inci maddesi uyar\u0131nca azami 36 ay olan tecil s\u00fcresi 72 aya \u00e7\u0131kar\u0131lm\u0131\u015f, teminats\u0131z tecil uygulamas\u0131na konu olacak alacak tutar\u0131 1 milyon TL olarak belirlenmi\u015ftir. -T\u00fcrkiye\u2019de yerle\u015fmi\u015f say\u0131lmas\u0131ndan \u00f6nceki son \u00fc\u00e7 takvim y\u0131l\u0131nda T\u00fcrkiye\u2019de yerle\u015fmi\u015f say\u0131lmama&hellip;","_links":{"self":[{"href":"https:\/\/dev.temafinans.com\/index.php\/wp-json\/wp\/v2\/posts\/2081","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/dev.temafinans.com\/index.php\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/dev.temafinans.com\/index.php\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/dev.temafinans.com\/index.php\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/dev.temafinans.com\/index.php\/wp-json\/wp\/v2\/comments?post=2081"}],"version-history":[{"count":6,"href":"https:\/\/dev.temafinans.com\/index.php\/wp-json\/wp\/v2\/posts\/2081\/revisions"}],"predecessor-version":[{"id":2088,"href":"https:\/\/dev.temafinans.com\/index.php\/wp-json\/wp\/v2\/posts\/2081\/revisions\/2088"}],"wp:attachment":[{"href":"https:\/\/dev.temafinans.com\/index.php\/wp-json\/wp\/v2\/media?parent=2081"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/dev.temafinans.com\/index.php\/wp-json\/wp\/v2\/categories?post=2081"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/dev.temafinans.com\/index.php\/wp-json\/wp\/v2\/tags?post=2081"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}