{"id":2104,"date":"2026-06-09T14:33:05","date_gmt":"2026-06-09T14:33:05","guid":{"rendered":"https:\/\/dev.temafinans.com\/?p=2104"},"modified":"2026-06-09T14:38:22","modified_gmt":"2026-06-09T14:38:22","slug":"kurumlar-vergisi-genel-tebliginde-bazi-degisiklikler-yapildi","status":"publish","type":"post","link":"https:\/\/dev.temafinans.com\/index.php\/2026\/06\/09\/kurumlar-vergisi-genel-tebliginde-bazi-degisiklikler-yapildi\/","title":{"rendered":"Kurumlar Vergisi Genel Tebli\u011finde baz\u0131 de\u011fi\u015fiklikler yap\u0131ld\u0131"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"2104\" class=\"elementor elementor-2104\">\n\t\t\t\t<div class=\"elementor-element elementor-element-ca450a9 e-con e-atomic-element e-flexbox-base \" data-id=\"ca450a9\" data-element_type=\"e-flexbox\" data-e-type=\"e-flexbox\" data-interaction-id=\"ca450a9\">\n    \t\t\t<img fetchpriority=\"high\" decoding=\"async\" class=\"e-image-base \" data-interaction-id=\"69dceed\" id=\"2082\" src=\"https:\/\/dev.temafinans.com\/wp-content\/uploads\/2026\/06\/61-768x512-1.jpg\" width=\"768\" height=\"512\" 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\" alt=\"\"\/>\t\t\n<\/div>\n<div class=\"elementor-element elementor-element-da0431f 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=\"da0431f\" 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-6cf051d elementor-widget elementor-widget-text-editor\" data-id=\"6cf051d\" 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><span style=\"color: #000000;\" data-olk-copy-source=\"MessageBody\">24 May\u0131s 2025 tarihli Resmi Gazete\u2019de yay\u0131mlanan Kurumlar Vergisi Genel Tebli\u011fi (Seri No: 1)\u2019nde De\u011fi\u015fiklik Yap\u0131lmas\u0131na Dair Tebli\u011f (Seri No: 25) ile;<\/span><\/p><p><span style=\"color: #000000;\">\u2013 T\u00fcrkiye\u2019de kurulu fonlar ve yat\u0131r\u0131m ortakl\u0131klar\u0131n\u0131n kazan\u00e7 istisnas\u0131 uygulamalar\u0131na,<\/span><\/p><p><span style=\"color: #000000;\">\u2013 \u0130stisna uygulamalar\u0131nda kar ve zarar mahsubuna,<\/span><\/p><p><span style=\"color: #000000;\">\u2013 Nakdi sermaye art\u0131\u015f\u0131na ili\u015fkin faiz indiriminin d\u00f6rd\u00fcnc\u00fc ge\u00e7ici vergilendirme d\u00f6neminde uygulanmas\u0131na,<\/span><\/p><p><span style=\"color: #000000;\">\u2013 Asgari kurumlar vergisinden indirilecek yat\u0131r\u0131ma katk\u0131 tutar\u0131n\u0131n hesaplanmas\u0131na<\/span><\/p><p><span style=\"color: #000000;\">ili\u015fkin a\u00e7\u0131klamalar yap\u0131lm\u0131\u015ft\u0131r.<\/span><\/p><p><span style=\"color: #000000;\">Tebli\u011fe g\u00f6re;<\/span><\/p><p><span style=\"color: #000000;\">Faaliyet alan\u0131 gere\u011fi portf\u00f6y\u00fcne veya aktifine ta\u015f\u0131nmaz dahil edemeyen ve in\u015faat projeleri yapamayan fon ve ortakl\u0131klar\u0131n bahse konu gelirleri bulunmayaca\u011f\u0131ndan, bu fon ve ortakl\u0131klar i\u00e7in kar da\u011f\u0131t\u0131m\u0131 \u015fart\u0131n\u0131n aranmayaca\u011f\u0131 tabiidir. \u00d6te yandan, herhangi bir \u015fekilde ta\u015f\u0131nmaz kazanc\u0131 elde eden fon ve ortakl\u0131klar\u0131n istisnadan yararlanabilmesi i\u00e7in, s\u00f6z konusu kazan\u00e7lar bak\u0131m\u0131ndan kar da\u011f\u0131t\u0131m\u0131 \u015fart\u0131 aranacakt\u0131r.<\/span><\/p><p><span style=\"color: #000000;\">Da\u011f\u0131t\u0131lmas\u0131 gereken kazanc\u0131n tespitinde, kurumlar\u0131n T\u00fcrk Ticaret Kanunu uyar\u0131nca ay\u0131rmas\u0131 zorunlu olan kanuni yedek ak\u00e7eler dikkate al\u0131nabilecek ve ta\u015f\u0131nmaz gelirlerine isabet eden kanuni yedek ak\u00e7e tutar\u0131 d\u00fc\u015f\u00fcld\u00fckten sonraki kazanc\u0131n %50\u2019si da\u011f\u0131t\u0131ma konu edilecektir. Kar\u0131n sermayeye eklenmesi kar da\u011f\u0131t\u0131m\u0131 say\u0131lmad\u0131\u011f\u0131ndan, kar paylar\u0131n\u0131n sermayeye eklenmesi suretiyle kar da\u011f\u0131t\u0131m \u015fart\u0131n\u0131n sa\u011flanmas\u0131 s\u00f6z konusu de\u011fildir. Sermaye piyasas\u0131 mevzuat\u0131na g\u00f6re belirlenen net da\u011f\u0131t\u0131labilir kar esas al\u0131narak kar da\u011f\u0131t\u0131m\u0131 yap\u0131lmas\u0131 gerekmektedir. Ancak net da\u011f\u0131t\u0131labilir kar\u0131n, Vergi Usul Kanununa g\u00f6re tutulan kay\u0131tlar kapsam\u0131nda tespit edilen kar tutar\u0131n\u0131 a\u015fmamas\u0131 gerekir. Sermaye piyasas\u0131 mevzuat\u0131na g\u00f6re belirlenen net da\u011f\u0131t\u0131labilir kar\u0131n, Vergi Usul Kanununa g\u00f6re tutulan kay\u0131tlar kapsam\u0131nda tespit edilen kardan daha d\u00fc\u015f\u00fck olmas\u0131 halinde, sermaye piyasas\u0131 mevzuat\u0131na g\u00f6re belirlenen net da\u011f\u0131t\u0131labilir kar\u0131n dikkate al\u0131naca\u011f\u0131 tabiidir.<\/span><\/p><p><span style=\"color: #000000;\">Di\u011fer taraftan, Tebli\u011fin \u201c5.17. Kurumlar vergisinden istisna edilen kazan\u00e7lara isabet eden giderlerin di\u011fer kazan\u00e7lardan indirilememesi\u201d ba\u015fl\u0131kl\u0131 b\u00f6l\u00fcm\u00fcnden sonra gelmek \u00fczere a\u015fa\u011f\u0131daki b\u00f6l\u00fcm eklenmi\u015ftir.<\/span><\/p><p><span style=\"color: #000000;\">\u201c<strong>5.18. \u0130stisna uygulamalar\u0131nda kar ve zararlar\u0131n de\u011ferlendirilmesi<\/strong><\/span><\/p><p><span style=\"color: #000000;\">Kurumlar vergisi y\u00f6n\u00fcnden istisnan\u0131n belirli bir faaliyete \u00f6zg\u00fclenmesi durumunda, ilgili faaliyetin bir b\u00fct\u00fcn halinde de\u011ferlendirilmesi ve kazanc\u0131n bu b\u00fct\u00fcnl\u00fck \u00e7er\u00e7evesinde tespit edilmesi gerekmektedir. \u0130\u015flem baz\u0131nda uygulanan istisnalarda ise kazan\u00e7 ve istisna her bir i\u015flem baz\u0131nda belirlenmektedir.<\/span><\/p><p><span style=\"color: #000000;\">Faaliyet esasl\u0131 istisnalar, bir hesap d\u00f6neminde ayn\u0131 istisna konusundaki t\u00fcm faaliyetlerin birlikte de\u011ferlendirilmesi sonucunda olu\u015fan kazan\u00e7lara ili\u015fkindir. Bu kapsama giren istisnalar\u0131n baz\u0131lar\u0131 a\u015fa\u011f\u0131daki gibidir.<\/span><\/p><p><span style=\"color: #000000;\">a) Yat\u0131r\u0131m fon ve ortakl\u0131klar\u0131n\u0131n kazan\u00e7 istisnas\u0131 (ta\u015f\u0131nmazlardan elde edilen kazan\u00e7lar hari\u00e7) (5520 say\u0131l\u0131 Kanun madde 5\/1-d)<\/span><\/p><p><span style=\"color: #000000;\">b) Yurt d\u0131\u015f\u0131 \u015fube kazan\u00e7lar\u0131 istisnas\u0131 (5520 say\u0131l\u0131 Kanun madde 5\/1-g)<\/span><\/p><p><span style=\"color: #000000;\">c) Yurt d\u0131\u015f\u0131 in\u015faat, onar\u0131m, montaj ve teknik hizmetler kazan\u00e7 istisnas\u0131 (5520 say\u0131l\u0131 Kanun madde 5\/1-h)<\/span><\/p><p><span style=\"color: #000000;\">\u00e7) E\u011fitim ve \u00f6\u011fretim kazan\u00e7 istisnas\u0131 (5520 say\u0131l\u0131 Kanun madde 5\/1-\u0131)<\/span><\/p><p><span style=\"color: #000000;\">d) Risturn kazan\u00e7 istisnas\u0131 (5520 say\u0131l\u0131 Kanun madde 5\/1-i)<\/span><\/p><p><span style=\"color: #000000;\">e) Yabanc\u0131 fon kazan\u00e7lar\u0131n\u0131n vergilendirilmesinde y\u00f6netici \u015firketlere ili\u015fkin kazan\u00e7 istisnas\u0131 (5520 say\u0131l\u0131 Kanun madde 5\/A)<\/span><\/p><p><span style=\"color: #000000;\">f) S\u0131nai m\u00fclkiyet haklar\u0131 sat\u0131\u015f kazanc\u0131 istisnas\u0131 (5520 say\u0131l\u0131 Kanun madde 5\/B)<\/span><\/p><p><span style=\"color: #000000;\">g) T\u00fcrk uluslararas\u0131 gemi siciline kay\u0131tl\u0131 gemilerin i\u015fletilmesinden sa\u011flanan kazan\u00e7 istisnas\u0131 (4490 say\u0131l\u0131 Kanun madde 12)<\/span><\/p><p><span style=\"color: #000000;\">\u011f) Serbest b\u00f6lgelerde elde edilen kazan\u00e7 istisnas\u0131 (3218 say\u0131l\u0131 Kanun ge\u00e7ici madde 3)<\/span><\/p><p><span style=\"color: #000000;\">h) Teknoloji geli\u015ftirme b\u00f6lgelerinde elde edilen kazan\u00e7 istisnas\u0131 (4691 say\u0131l\u0131 Kanun ge\u00e7ici madde 2)<\/span><\/p><p><span style=\"color: #000000;\">\u0131) Ara\u015ft\u0131rma altyap\u0131lar\u0131n\u0131n Ar-Ge ve yenilik faaliyetlerinden elde ettikleri kazan\u00e7larda istisna (6550 say\u0131l\u0131 Kanun ge\u00e7ici madde 1\/a)<\/span><\/p><p><span style=\"color: #000000;\"><strong>\u00d6rnek 1:\u00a0<\/strong>(A) A.\u015e. teknoloji geli\u015ftirme b\u00f6lgesinde farkl\u0131 projeler kapsam\u0131nda yaz\u0131l\u0131m, tasar\u0131m ve Ar-Ge faaliyetleri y\u00fcr\u00fctmektedir. \u015eirket, 2025 hesap d\u00f6neminde 1. Ar-Ge projesinden 2.500.000 TL kazan\u00e7 elde etmi\u015f, 2. Ar-Ge projesinden ise 1.000.000 TL zarar do\u011fmu\u015ftur.<\/span><\/p><p><span style=\"color: #000000;\">Buna g\u00f6re, teknoloji geli\u015ftirme b\u00f6lgesinde y\u00fcr\u00fct\u00fclen faaliyetler hesap d\u00f6neminde bir b\u00fct\u00fcn olarak de\u011ferlendirilece\u011finden, istisna kapsam\u0131ndaki projelerden do\u011fan zararlar\u0131n bu kapsamdaki kazan\u00e7lardan mahsup edilmesi gerekmekte olup, s\u00f6z konusu faaliyetten elde edilen (2.500.000 \u2013 1.000.000) 1.500.000 TL kazan\u00e7, 4691 say\u0131l\u0131 Kanunun ge\u00e7ici 2 nci maddesi kapsam\u0131nda kurumlar vergisinden istisna edilecek ve bu tutar beyannamenin ilgili istisna sat\u0131r\u0131na yaz\u0131lacakt\u0131r.<\/span><\/p><p><span style=\"color: #000000;\">\u0130\u015flem esasl\u0131 istisnalar, hesap d\u00f6nemi i\u00e7erisindeki her bir i\u015fleme ba\u011fl\u0131 olarak ayr\u0131 ayr\u0131 do\u011fan kazan\u00e7lara ili\u015fkindir. Bu kapsama giren istisnalar\u0131n baz\u0131lar\u0131 a\u015fa\u011f\u0131daki gibidir.<\/span><\/p><p style=\"padding-left: 40px;\"><span style=\"color: #000000;\"><strong>a)<\/strong> \u0130\u015ftirak kazan\u00e7lar\u0131 istisnas\u0131 (5520 say\u0131l\u0131 Kanun madde 5\/1-a)<\/span><\/p><p style=\"padding-left: 40px;\"><span style=\"color: #000000;\"><strong>b)<\/strong> Yurt d\u0131\u015f\u0131 i\u015ftirak kazan\u00e7lar\u0131 istisnas\u0131 (5520 say\u0131l\u0131 Kanun madde 5\/1-b)<\/span><\/p><p style=\"padding-left: 40px;\"><span style=\"color: #000000;\"><strong>c)<\/strong> Yurt d\u0131\u015f\u0131 i\u015ftirak hissesi sat\u0131\u015f kazanc\u0131 istisnas\u0131 (5520 say\u0131l\u0131 Kanun madde 5\/1-c)<\/span><\/p><p style=\"padding-left: 40px;\"><span style=\"color: #000000;\"><strong>\u00e7)<\/strong> Emisyon primi kazanc\u0131 istisnas\u0131 (5520 say\u0131l\u0131 Kanun madde 5\/1-\u00e7)<\/span><\/p><p style=\"padding-left: 40px;\"><span style=\"color: #000000;\"><strong>d)<\/strong> Ta\u015f\u0131nmaz, i\u015ftirak hisseleri ve fon sat\u0131\u015f kazanc\u0131 istisnas\u0131 (5520 say\u0131l\u0131 Kanun madde 5\/1-e)\u00a0\u00a0<\/span><\/p><p style=\"padding-left: 40px;\"><span style=\"color: #000000;\"><strong>e)<\/strong> Bankalara, finansal kiralama ya da finansman \u015firketlerine veya TMSF\u2019ye bor\u00e7lu durumda olanlar\u0131n ta\u015f\u0131nmaz veya i\u015ftirak hisselerinin sat\u0131\u015f kazanc\u0131 istisnas\u0131 (5520 say\u0131l\u0131 Kanun madde\u00a0 5\/1-f)<\/span><\/p><p style=\"padding-left: 40px;\"><span style=\"color: #000000;\"><strong>f)<\/strong> Sat-kirala-geri al i\u015flemlerine y\u00f6nelik kazan\u00e7 istisnas\u0131 (5520 say\u0131l\u0131 Kanun madde 5\/1-j)<\/span><\/p><p style=\"padding-left: 40px;\"><span style=\"color: #000000;\"><strong>g)<\/strong> Varl\u0131k kiralama i\u015flemlerinden elde edilen kazan\u00e7 istisnas\u0131 (5520 say\u0131l\u0131 Kanun madde 5\/1-k)<\/span><\/p><p style=\"padding-left: 40px;\"><span style=\"color: #000000;\"><strong>\u011f)<\/strong> Tar\u0131m \u00dcr\u00fcnleri Lisansl\u0131 Depoculuk Kanunu kapsam\u0131nda d\u00fczenlenen \u00fcr\u00fcn senetlerinin elden \u00e7\u0131kar\u0131lmas\u0131ndan do\u011fan kazan\u00e7 istisnas\u0131 (193 say\u0131l\u0131 Kanun ge\u00e7ici madde 76)<\/span><\/p><p><span style=\"color: #000000;\"><strong>\u00d6rnek 2:<\/strong>\u00a0(B) A.\u015e. aktifinde yer alan iki ayr\u0131 ta\u015f\u0131nmaz\u0131 bankaya olan borcuna kar\u015f\u0131l\u0131k alacakl\u0131 bankaya 2025 hesap d\u00f6neminde satm\u0131\u015ft\u0131r. S\u00f6z konusu sat\u0131\u015f i\u015flemlerinin birincisinden 3.500.000 TL kazan\u00e7 elde etmi\u015f, ikincisinden ise 1.500.000 TL zarar do\u011fmu\u015ftur.<\/span><\/p><p><span style=\"color: #000000;\">Buna g\u00f6re, Kurumlar Vergisi Kanununun 5 inci maddesinin birinci f\u0131kras\u0131n\u0131n (f) bendi kapsam\u0131nda her bir sat\u0131\u015f i\u015fleminden do\u011fan kazan\u00e7 veya zarar ayr\u0131 ayr\u0131 dikkate al\u0131nacak olup, birinci ta\u015f\u0131nmaz sat\u0131\u015f\u0131ndan kaynakl\u0131 3.500.000 TL kazan\u00e7 kurumlar vergisinden istisna edilecek, ikinci ta\u015f\u0131nmaz sat\u0131\u015f\u0131ndan do\u011fan 1.500.000 TL zarar ise beyannamenin kanunen kabul edilmeyen gider sat\u0131r\u0131na yaz\u0131lacakt\u0131r.\u201d<\/span><\/p><p><span style=\"color: #000000;\">Tebli\u011fe eklenen\u00a0<strong>32.5.7. Asgari kurumlar vergisinden indirilen yat\u0131r\u0131ma katk\u0131 tutar\u0131n\u0131n tespiti\u00a0<\/strong>ba\u015fl\u0131kl\u0131 b\u00f6l\u00fcmdeki a\u00e7\u0131klamalara g\u00f6re;<\/span><\/p><p><span style=\"color: #000000;\">Kurumlar Vergisi Kanununun 32\/C maddesine g\u00f6re hesaplanan asgari kurumlar vergisinden indirilen yat\u0131r\u0131ma katk\u0131 tutar\u0131n\u0131n tespitinde, 2\/8\/2024 tarihinden \u00f6nce mevcut yat\u0131r\u0131m te\u015fvik belgelerinde kay\u0131tl\u0131 olan yat\u0131r\u0131m tutar\u0131 dikkate al\u0131nmakta, bu tarihten sonra yat\u0131r\u0131m te\u015fvik belgesinde ger\u00e7ekle\u015ftirilen revizeler sonucundaki art\u0131\u015flar hesaplamaya dahil edilmemektedir.<\/span><\/p><p><span style=\"color: #000000;\">Buna g\u00f6re, te\u015fvik belgesini 2\/8\/2024 tarihinden \u00f6nce alan ve 2\/8\/2024 tarihinden sonra revize eden m\u00fckelleflerin, 32\/A maddesine g\u00f6re al\u0131nmayan vergilerini, 2\/8\/2024 \u00f6ncesi yat\u0131r\u0131ma katk\u0131 tutar\u0131n\u0131 dikkate almak veya oranlama yapmak suretiyle tespit etmeleri m\u00fcmk\u00fcnd\u00fcr.<\/span><\/p><\/div><\/div><\/div><p><strong><span style=\"color: #000000;\"><a style=\"color: #000000;\" href=\"https:\/\/www.resmigazete.gov.tr\/eskiler\/2026\/05\/20260524-3.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\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>24 May\u0131s 2025 tarihli Resmi Gazete\u2019de yay\u0131mlanan Kurumlar Vergisi Genel Tebli\u011fi (Seri No: 1)\u2019nde De\u011fi\u015fiklik Yap\u0131lmas\u0131na Dair Tebli\u011f (Seri No: 25) ile; \u2013 T\u00fcrkiye\u2019de kurulu fonlar ve yat\u0131r\u0131m ortakl\u0131klar\u0131n\u0131n kazan\u00e7 istisnas\u0131 uygulamalar\u0131na, \u2013 \u0130stisna uygulamalar\u0131nda kar ve zarar mahsubuna, \u2013 Nakdi sermaye art\u0131\u015f\u0131na ili\u015fkin faiz indiriminin d\u00f6rd\u00fcnc\u00fc ge\u00e7ici vergilendirme d\u00f6neminde uygulanmas\u0131na, \u2013 Asgari kurumlar vergisinden indirilecek yat\u0131r\u0131ma katk\u0131 tutar\u0131n\u0131n hesaplanmas\u0131na ili\u015fkin a\u00e7\u0131klamalar yap\u0131lm\u0131\u015ft\u0131r. Tebli\u011fe g\u00f6re; Faaliyet alan\u0131 gere\u011fi portf\u00f6y\u00fcne veya aktifine ta\u015f\u0131nmaz dahil edemeyen ve in\u015faat projeleri yapamayan fon ve ortakl\u0131klar\u0131n bahse konu gelirleri bulunmayaca\u011f\u0131ndan, bu fon ve ortakl\u0131klar i\u00e7in kar da\u011f\u0131t\u0131m\u0131 \u015fart\u0131n\u0131n aranmayaca\u011f\u0131 tabiidir. \u00d6te yandan, herhangi bir \u015fekilde ta\u015f\u0131nmaz kazanc\u0131 elde eden fon ve ortakl\u0131klar\u0131n istisnadan yararlanabilmesi i\u00e7in, s\u00f6z konusu kazan\u00e7lar bak\u0131m\u0131ndan kar da\u011f\u0131t\u0131m\u0131 \u015fart\u0131 aranacakt\u0131r. Da\u011f\u0131t\u0131lmas\u0131 gereken kazanc\u0131n tespitinde, kurumlar\u0131n T\u00fcrk Ticaret Kanunu uyar\u0131nca ay\u0131rmas\u0131 zorunlu olan kanuni yedek ak\u00e7eler dikkate al\u0131nabilecek ve ta\u015f\u0131nmaz gelirlerine isabet eden kanuni yedek ak\u00e7e tutar\u0131 d\u00fc\u015f\u00fcld\u00fckten sonraki kazanc\u0131n %50\u2019si da\u011f\u0131t\u0131ma konu edilecektir. Kar\u0131n sermayeye eklenmesi kar da\u011f\u0131t\u0131m\u0131 say\u0131lmad\u0131\u011f\u0131ndan, kar paylar\u0131n\u0131n sermayeye eklenmesi suretiyle kar da\u011f\u0131t\u0131m \u015fart\u0131n\u0131n sa\u011flanmas\u0131 s\u00f6z konusu de\u011fildir. Sermaye piyasas\u0131 mevzuat\u0131na g\u00f6re belirlenen net da\u011f\u0131t\u0131labilir kar esas al\u0131narak kar da\u011f\u0131t\u0131m\u0131 yap\u0131lmas\u0131 gerekmektedir. Ancak net da\u011f\u0131t\u0131labilir kar\u0131n, Vergi Usul Kanununa g\u00f6re tutulan kay\u0131tlar kapsam\u0131nda tespit edilen kar tutar\u0131n\u0131 a\u015fmamas\u0131 gerekir. Sermaye piyasas\u0131 mevzuat\u0131na g\u00f6re belirlenen net da\u011f\u0131t\u0131labilir kar\u0131n, Vergi Usul Kanununa g\u00f6re tutulan kay\u0131tlar kapsam\u0131nda tespit edilen kardan daha d\u00fc\u015f\u00fck olmas\u0131 halinde, sermaye piyasas\u0131 mevzuat\u0131na g\u00f6re belirlenen net da\u011f\u0131t\u0131labilir kar\u0131n dikkate al\u0131naca\u011f\u0131 tabiidir. Di\u011fer taraftan, Tebli\u011fin \u201c5.17. Kurumlar vergisinden istisna edilen kazan\u00e7lara isabet eden giderlerin di\u011fer kazan\u00e7lardan indirilememesi\u201d ba\u015fl\u0131kl\u0131 b\u00f6l\u00fcm\u00fcnden sonra gelmek \u00fczere a\u015fa\u011f\u0131daki b\u00f6l\u00fcm eklenmi\u015ftir. \u201c5.18. \u0130stisna uygulamalar\u0131nda kar ve zararlar\u0131n de\u011ferlendirilmesi Kurumlar vergisi y\u00f6n\u00fcnden istisnan\u0131n belirli bir faaliyete \u00f6zg\u00fclenmesi durumunda, ilgili faaliyetin bir b\u00fct\u00fcn halinde de\u011ferlendirilmesi ve kazanc\u0131n bu b\u00fct\u00fcnl\u00fck \u00e7er\u00e7evesinde tespit edilmesi gerekmektedir. \u0130\u015flem baz\u0131nda uygulanan istisnalarda ise kazan\u00e7 ve istisna her bir i\u015flem baz\u0131nda belirlenmektedir. Faaliyet esasl\u0131 istisnalar, bir hesap d\u00f6neminde ayn\u0131 istisna konusundaki t\u00fcm faaliyetlerin birlikte de\u011ferlendirilmesi sonucunda olu\u015fan kazan\u00e7lara ili\u015fkindir. Bu kapsama giren istisnalar\u0131n baz\u0131lar\u0131 a\u015fa\u011f\u0131daki gibidir. a) Yat\u0131r\u0131m fon ve ortakl\u0131klar\u0131n\u0131n kazan\u00e7 istisnas\u0131 (ta\u015f\u0131nmazlardan elde edilen kazan\u00e7lar hari\u00e7) (5520 say\u0131l\u0131 Kanun madde 5\/1-d) b) Yurt d\u0131\u015f\u0131 \u015fube kazan\u00e7lar\u0131 istisnas\u0131 (5520 say\u0131l\u0131 Kanun madde 5\/1-g) c) Yurt d\u0131\u015f\u0131 in\u015faat, onar\u0131m, montaj ve teknik hizmetler kazan\u00e7 istisnas\u0131 (5520 say\u0131l\u0131 Kanun madde 5\/1-h) \u00e7) E\u011fitim ve \u00f6\u011fretim kazan\u00e7 istisnas\u0131 (5520 say\u0131l\u0131 Kanun madde 5\/1-\u0131) d) Risturn kazan\u00e7 istisnas\u0131 (5520 say\u0131l\u0131 Kanun madde 5\/1-i) e) Yabanc\u0131 fon kazan\u00e7lar\u0131n\u0131n vergilendirilmesinde y\u00f6netici \u015firketlere ili\u015fkin kazan\u00e7 istisnas\u0131 (5520 say\u0131l\u0131 Kanun madde 5\/A) f) S\u0131nai m\u00fclkiyet haklar\u0131 sat\u0131\u015f kazanc\u0131 istisnas\u0131 (5520 say\u0131l\u0131 Kanun madde 5\/B) g) T\u00fcrk uluslararas\u0131 gemi siciline kay\u0131tl\u0131 gemilerin i\u015fletilmesinden sa\u011flanan kazan\u00e7 istisnas\u0131 (4490 say\u0131l\u0131 Kanun madde 12) \u011f) Serbest b\u00f6lgelerde elde edilen kazan\u00e7 istisnas\u0131 (3218 say\u0131l\u0131 Kanun ge\u00e7ici madde 3) h) Teknoloji geli\u015ftirme b\u00f6lgelerinde elde edilen kazan\u00e7 istisnas\u0131 (4691 say\u0131l\u0131 Kanun ge\u00e7ici madde 2) \u0131) Ara\u015ft\u0131rma altyap\u0131lar\u0131n\u0131n Ar-Ge ve yenilik faaliyetlerinden elde ettikleri kazan\u00e7larda istisna (6550 say\u0131l\u0131 Kanun ge\u00e7ici madde 1\/a) \u00d6rnek 1:\u00a0(A) A.\u015e. teknoloji geli\u015ftirme b\u00f6lgesinde farkl\u0131 projeler kapsam\u0131nda yaz\u0131l\u0131m, tasar\u0131m ve Ar-Ge faaliyetleri y\u00fcr\u00fctmektedir. \u015eirket, 2025 hesap d\u00f6neminde 1. Ar-Ge projesinden 2.500.000 TL kazan\u00e7 elde etmi\u015f, 2. Ar-Ge projesinden ise 1.000.000 TL zarar do\u011fmu\u015ftur. Buna g\u00f6re, teknoloji geli\u015ftirme b\u00f6lgesinde y\u00fcr\u00fct\u00fclen faaliyetler hesap d\u00f6neminde bir b\u00fct\u00fcn olarak de\u011ferlendirilece\u011finden, istisna kapsam\u0131ndaki projelerden do\u011fan zararlar\u0131n bu kapsamdaki kazan\u00e7lardan mahsup edilmesi gerekmekte olup, s\u00f6z konusu faaliyetten elde edilen (2.500.000 \u2013 1.000.000) 1.500.000 TL kazan\u00e7, 4691 say\u0131l\u0131 Kanunun ge\u00e7ici 2 nci maddesi kapsam\u0131nda kurumlar vergisinden istisna edilecek ve bu tutar beyannamenin ilgili istisna sat\u0131r\u0131na yaz\u0131lacakt\u0131r. \u0130\u015flem esasl\u0131 istisnalar, hesap d\u00f6nemi i\u00e7erisindeki her bir i\u015fleme ba\u011fl\u0131 olarak ayr\u0131 ayr\u0131 do\u011fan kazan\u00e7lara ili\u015fkindir. Bu kapsama giren istisnalar\u0131n baz\u0131lar\u0131 a\u015fa\u011f\u0131daki gibidir. a) \u0130\u015ftirak kazan\u00e7lar\u0131 istisnas\u0131 (5520 say\u0131l\u0131 Kanun madde 5\/1-a) b) Yurt d\u0131\u015f\u0131 i\u015ftirak kazan\u00e7lar\u0131 istisnas\u0131 (5520 say\u0131l\u0131 Kanun madde 5\/1-b) c) Yurt d\u0131\u015f\u0131 i\u015ftirak hissesi sat\u0131\u015f kazanc\u0131 istisnas\u0131 (5520 say\u0131l\u0131 Kanun madde 5\/1-c) \u00e7) Emisyon primi kazanc\u0131 istisnas\u0131 (5520 say\u0131l\u0131 Kanun madde 5\/1-\u00e7) d) Ta\u015f\u0131nmaz, i\u015ftirak hisseleri ve fon sat\u0131\u015f kazanc\u0131 istisnas\u0131 (5520 say\u0131l\u0131 Kanun madde 5\/1-e)\u00a0\u00a0 e) Bankalara, finansal kiralama ya da finansman \u015firketlerine veya TMSF\u2019ye bor\u00e7lu durumda olanlar\u0131n ta\u015f\u0131nmaz veya i\u015ftirak hisselerinin sat\u0131\u015f kazanc\u0131 istisnas\u0131 (5520 say\u0131l\u0131 Kanun madde\u00a0 5\/1-f) f) Sat-kirala-geri al i\u015flemlerine y\u00f6nelik kazan\u00e7 istisnas\u0131 (5520 say\u0131l\u0131 Kanun madde 5\/1-j) g) Varl\u0131k kiralama i\u015flemlerinden elde edilen kazan\u00e7 istisnas\u0131 (5520 say\u0131l\u0131 Kanun madde 5\/1-k) \u011f) Tar\u0131m \u00dcr\u00fcnleri Lisansl\u0131 Depoculuk Kanunu kapsam\u0131nda d\u00fczenlenen \u00fcr\u00fcn senetlerinin elden \u00e7\u0131kar\u0131lmas\u0131ndan do\u011fan kazan\u00e7 istisnas\u0131 (193 say\u0131l\u0131 Kanun ge\u00e7ici madde 76) \u00d6rnek 2:\u00a0(B) A.\u015e. aktifinde yer alan iki ayr\u0131 ta\u015f\u0131nmaz\u0131 bankaya olan borcuna kar\u015f\u0131l\u0131k alacakl\u0131 bankaya 2025 hesap d\u00f6neminde satm\u0131\u015ft\u0131r. S\u00f6z konusu sat\u0131\u015f i\u015flemlerinin birincisinden 3.500.000 TL kazan\u00e7 elde etmi\u015f, ikincisinden ise 1.500.000 TL zarar do\u011fmu\u015ftur. Buna g\u00f6re, Kurumlar Vergisi Kanununun 5 inci maddesinin birinci f\u0131kras\u0131n\u0131n (f) bendi kapsam\u0131nda her bir sat\u0131\u015f i\u015fleminden do\u011fan kazan\u00e7 veya zarar ayr\u0131 ayr\u0131 dikkate al\u0131nacak olup, birinci ta\u015f\u0131nmaz sat\u0131\u015f\u0131ndan kaynakl\u0131 3.500.000 TL kazan\u00e7 kurumlar vergisinden istisna edilecek, ikinci ta\u015f\u0131nmaz sat\u0131\u015f\u0131ndan do\u011fan 1.500.000 TL zarar ise beyannamenin kanunen kabul edilmeyen gider sat\u0131r\u0131na yaz\u0131lacakt\u0131r.\u201d Tebli\u011fe eklenen\u00a032.5.7. Asgari kurumlar vergisinden indirilen yat\u0131r\u0131ma katk\u0131 tutar\u0131n\u0131n tespiti\u00a0ba\u015fl\u0131kl\u0131 b\u00f6l\u00fcmdeki a\u00e7\u0131klamalara g\u00f6re; Kurumlar Vergisi Kanununun 32\/C maddesine g\u00f6re hesaplanan asgari kurumlar vergisinden indirilen yat\u0131r\u0131ma katk\u0131 tutar\u0131n\u0131n tespitinde, 2\/8\/2024 tarihinden \u00f6nce mevcut yat\u0131r\u0131m te\u015fvik belgelerinde kay\u0131tl\u0131 olan yat\u0131r\u0131m tutar\u0131 dikkate al\u0131nmakta, bu tarihten sonra yat\u0131r\u0131m te\u015fvik belgesinde ger\u00e7ekle\u015ftirilen revizeler sonucundaki art\u0131\u015flar hesaplamaya dahil edilmemektedir. Buna g\u00f6re, te\u015fvik belgesini 2\/8\/2024 tarihinden \u00f6nce alan ve 2\/8\/2024 tarihinden sonra revize eden m\u00fckelleflerin, 32\/A maddesine g\u00f6re al\u0131nmayan vergilerini, 2\/8\/2024 \u00f6ncesi yat\u0131r\u0131ma katk\u0131 tutar\u0131n\u0131 dikkate almak veya oranlama yapmak suretiyle tespit etmeleri m\u00fcmk\u00fcnd\u00fcr. 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-2104","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>Kurumlar Vergisi Genel Tebli\u011finde baz\u0131 de\u011fi\u015fiklikler yap\u0131ld\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\/kurumlar-vergisi-genel-tebliginde-bazi-degisiklikler-yapildi\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Kurumlar Vergisi Genel Tebli\u011finde baz\u0131 de\u011fi\u015fiklikler yap\u0131ld\u0131 - Tema Finans Dev \u2714\" \/>\n<meta property=\"og:description\" content=\"24 May\u0131s 2025 tarihli Resmi Gazete\u2019de yay\u0131mlanan Kurumlar Vergisi Genel Tebli\u011fi (Seri No: 1)\u2019nde De\u011fi\u015fiklik Yap\u0131lmas\u0131na Dair Tebli\u011f (Seri No: 25) ile; \u2013 T\u00fcrkiye\u2019de kurulu fonlar ve yat\u0131r\u0131m ortakl\u0131klar\u0131n\u0131n kazan\u00e7 istisnas\u0131 uygulamalar\u0131na, \u2013 \u0130stisna uygulamalar\u0131nda kar ve zarar mahsubuna, \u2013 Nakdi sermaye art\u0131\u015f\u0131na ili\u015fkin faiz indiriminin d\u00f6rd\u00fcnc\u00fc ge\u00e7ici vergilendirme d\u00f6neminde uygulanmas\u0131na, \u2013 Asgari kurumlar vergisinden indirilecek yat\u0131r\u0131ma katk\u0131 tutar\u0131n\u0131n hesaplanmas\u0131na ili\u015fkin a\u00e7\u0131klamalar yap\u0131lm\u0131\u015ft\u0131r. Tebli\u011fe g\u00f6re; Faaliyet alan\u0131 gere\u011fi portf\u00f6y\u00fcne veya aktifine ta\u015f\u0131nmaz dahil edemeyen ve in\u015faat projeleri yapamayan fon ve ortakl\u0131klar\u0131n bahse konu gelirleri bulunmayaca\u011f\u0131ndan, bu fon ve ortakl\u0131klar i\u00e7in kar da\u011f\u0131t\u0131m\u0131 \u015fart\u0131n\u0131n aranmayaca\u011f\u0131 tabiidir. \u00d6te yandan, herhangi bir \u015fekilde ta\u015f\u0131nmaz kazanc\u0131 elde eden fon ve ortakl\u0131klar\u0131n istisnadan yararlanabilmesi i\u00e7in, s\u00f6z konusu kazan\u00e7lar bak\u0131m\u0131ndan kar da\u011f\u0131t\u0131m\u0131 \u015fart\u0131 aranacakt\u0131r. Da\u011f\u0131t\u0131lmas\u0131 gereken kazanc\u0131n tespitinde, kurumlar\u0131n T\u00fcrk Ticaret Kanunu uyar\u0131nca ay\u0131rmas\u0131 zorunlu olan kanuni yedek ak\u00e7eler dikkate al\u0131nabilecek ve ta\u015f\u0131nmaz gelirlerine isabet eden kanuni yedek ak\u00e7e tutar\u0131 d\u00fc\u015f\u00fcld\u00fckten sonraki kazanc\u0131n %50\u2019si da\u011f\u0131t\u0131ma konu edilecektir. Kar\u0131n sermayeye eklenmesi kar da\u011f\u0131t\u0131m\u0131 say\u0131lmad\u0131\u011f\u0131ndan, kar paylar\u0131n\u0131n sermayeye eklenmesi suretiyle kar da\u011f\u0131t\u0131m \u015fart\u0131n\u0131n sa\u011flanmas\u0131 s\u00f6z konusu de\u011fildir. Sermaye piyasas\u0131 mevzuat\u0131na g\u00f6re belirlenen net da\u011f\u0131t\u0131labilir kar esas al\u0131narak kar da\u011f\u0131t\u0131m\u0131 yap\u0131lmas\u0131 gerekmektedir. Ancak net da\u011f\u0131t\u0131labilir kar\u0131n, Vergi Usul Kanununa g\u00f6re tutulan kay\u0131tlar kapsam\u0131nda tespit edilen kar tutar\u0131n\u0131 a\u015fmamas\u0131 gerekir. Sermaye piyasas\u0131 mevzuat\u0131na g\u00f6re belirlenen net da\u011f\u0131t\u0131labilir kar\u0131n, Vergi Usul Kanununa g\u00f6re tutulan kay\u0131tlar kapsam\u0131nda tespit edilen kardan daha d\u00fc\u015f\u00fck olmas\u0131 halinde, sermaye piyasas\u0131 mevzuat\u0131na g\u00f6re belirlenen net da\u011f\u0131t\u0131labilir kar\u0131n dikkate al\u0131naca\u011f\u0131 tabiidir. Di\u011fer taraftan, Tebli\u011fin \u201c5.17. Kurumlar vergisinden istisna edilen kazan\u00e7lara isabet eden giderlerin di\u011fer kazan\u00e7lardan indirilememesi\u201d ba\u015fl\u0131kl\u0131 b\u00f6l\u00fcm\u00fcnden sonra gelmek \u00fczere a\u015fa\u011f\u0131daki b\u00f6l\u00fcm eklenmi\u015ftir. \u201c5.18. \u0130stisna uygulamalar\u0131nda kar ve zararlar\u0131n de\u011ferlendirilmesi Kurumlar vergisi y\u00f6n\u00fcnden istisnan\u0131n belirli bir faaliyete \u00f6zg\u00fclenmesi durumunda, ilgili faaliyetin bir b\u00fct\u00fcn halinde de\u011ferlendirilmesi ve kazanc\u0131n bu b\u00fct\u00fcnl\u00fck \u00e7er\u00e7evesinde tespit edilmesi gerekmektedir. \u0130\u015flem baz\u0131nda uygulanan istisnalarda ise kazan\u00e7 ve istisna her bir i\u015flem baz\u0131nda belirlenmektedir. Faaliyet esasl\u0131 istisnalar, bir hesap d\u00f6neminde ayn\u0131 istisna konusundaki t\u00fcm faaliyetlerin birlikte de\u011ferlendirilmesi sonucunda olu\u015fan kazan\u00e7lara ili\u015fkindir. Bu kapsama giren istisnalar\u0131n baz\u0131lar\u0131 a\u015fa\u011f\u0131daki gibidir. a) Yat\u0131r\u0131m fon ve ortakl\u0131klar\u0131n\u0131n kazan\u00e7 istisnas\u0131 (ta\u015f\u0131nmazlardan elde edilen kazan\u00e7lar hari\u00e7) (5520 say\u0131l\u0131 Kanun madde 5\/1-d) b) Yurt d\u0131\u015f\u0131 \u015fube kazan\u00e7lar\u0131 istisnas\u0131 (5520 say\u0131l\u0131 Kanun madde 5\/1-g) c) Yurt d\u0131\u015f\u0131 in\u015faat, onar\u0131m, montaj ve teknik hizmetler kazan\u00e7 istisnas\u0131 (5520 say\u0131l\u0131 Kanun madde 5\/1-h) \u00e7) E\u011fitim ve \u00f6\u011fretim kazan\u00e7 istisnas\u0131 (5520 say\u0131l\u0131 Kanun madde 5\/1-\u0131) d) Risturn kazan\u00e7 istisnas\u0131 (5520 say\u0131l\u0131 Kanun madde 5\/1-i) e) Yabanc\u0131 fon kazan\u00e7lar\u0131n\u0131n vergilendirilmesinde y\u00f6netici \u015firketlere ili\u015fkin kazan\u00e7 istisnas\u0131 (5520 say\u0131l\u0131 Kanun madde 5\/A) f) S\u0131nai m\u00fclkiyet haklar\u0131 sat\u0131\u015f kazanc\u0131 istisnas\u0131 (5520 say\u0131l\u0131 Kanun madde 5\/B) g) T\u00fcrk uluslararas\u0131 gemi siciline kay\u0131tl\u0131 gemilerin i\u015fletilmesinden sa\u011flanan kazan\u00e7 istisnas\u0131 (4490 say\u0131l\u0131 Kanun madde 12) \u011f) Serbest b\u00f6lgelerde elde edilen kazan\u00e7 istisnas\u0131 (3218 say\u0131l\u0131 Kanun ge\u00e7ici madde 3) h) Teknoloji geli\u015ftirme b\u00f6lgelerinde elde edilen kazan\u00e7 istisnas\u0131 (4691 say\u0131l\u0131 Kanun ge\u00e7ici madde 2) \u0131) Ara\u015ft\u0131rma altyap\u0131lar\u0131n\u0131n Ar-Ge ve yenilik faaliyetlerinden elde ettikleri kazan\u00e7larda istisna (6550 say\u0131l\u0131 Kanun ge\u00e7ici madde 1\/a) \u00d6rnek 1:\u00a0(A) A.\u015e. teknoloji geli\u015ftirme b\u00f6lgesinde farkl\u0131 projeler kapsam\u0131nda yaz\u0131l\u0131m, tasar\u0131m ve Ar-Ge faaliyetleri y\u00fcr\u00fctmektedir. \u015eirket, 2025 hesap d\u00f6neminde 1. Ar-Ge projesinden 2.500.000 TL kazan\u00e7 elde etmi\u015f, 2. Ar-Ge projesinden ise 1.000.000 TL zarar do\u011fmu\u015ftur. Buna g\u00f6re, teknoloji geli\u015ftirme b\u00f6lgesinde y\u00fcr\u00fct\u00fclen faaliyetler hesap d\u00f6neminde bir b\u00fct\u00fcn olarak de\u011ferlendirilece\u011finden, istisna kapsam\u0131ndaki projelerden do\u011fan zararlar\u0131n bu kapsamdaki kazan\u00e7lardan mahsup edilmesi gerekmekte olup, s\u00f6z konusu faaliyetten elde edilen (2.500.000 \u2013 1.000.000) 1.500.000 TL kazan\u00e7, 4691 say\u0131l\u0131 Kanunun ge\u00e7ici 2 nci maddesi kapsam\u0131nda kurumlar vergisinden istisna edilecek ve bu tutar beyannamenin ilgili istisna sat\u0131r\u0131na yaz\u0131lacakt\u0131r. \u0130\u015flem esasl\u0131 istisnalar, hesap d\u00f6nemi i\u00e7erisindeki her bir i\u015fleme ba\u011fl\u0131 olarak ayr\u0131 ayr\u0131 do\u011fan kazan\u00e7lara ili\u015fkindir. Bu kapsama giren istisnalar\u0131n baz\u0131lar\u0131 a\u015fa\u011f\u0131daki gibidir. a) \u0130\u015ftirak kazan\u00e7lar\u0131 istisnas\u0131 (5520 say\u0131l\u0131 Kanun madde 5\/1-a) b) Yurt d\u0131\u015f\u0131 i\u015ftirak kazan\u00e7lar\u0131 istisnas\u0131 (5520 say\u0131l\u0131 Kanun madde 5\/1-b) c) Yurt d\u0131\u015f\u0131 i\u015ftirak hissesi sat\u0131\u015f kazanc\u0131 istisnas\u0131 (5520 say\u0131l\u0131 Kanun madde 5\/1-c) \u00e7) Emisyon primi kazanc\u0131 istisnas\u0131 (5520 say\u0131l\u0131 Kanun madde 5\/1-\u00e7) d) Ta\u015f\u0131nmaz, i\u015ftirak hisseleri ve fon sat\u0131\u015f kazanc\u0131 istisnas\u0131 (5520 say\u0131l\u0131 Kanun madde 5\/1-e)\u00a0\u00a0 e) Bankalara, finansal kiralama ya da finansman \u015firketlerine veya TMSF\u2019ye bor\u00e7lu durumda olanlar\u0131n ta\u015f\u0131nmaz veya i\u015ftirak hisselerinin sat\u0131\u015f kazanc\u0131 istisnas\u0131 (5520 say\u0131l\u0131 Kanun madde\u00a0 5\/1-f) f) Sat-kirala-geri al i\u015flemlerine y\u00f6nelik kazan\u00e7 istisnas\u0131 (5520 say\u0131l\u0131 Kanun madde 5\/1-j) g) Varl\u0131k kiralama i\u015flemlerinden elde edilen kazan\u00e7 istisnas\u0131 (5520 say\u0131l\u0131 Kanun madde 5\/1-k) \u011f) Tar\u0131m \u00dcr\u00fcnleri Lisansl\u0131 Depoculuk Kanunu kapsam\u0131nda d\u00fczenlenen \u00fcr\u00fcn senetlerinin elden \u00e7\u0131kar\u0131lmas\u0131ndan do\u011fan kazan\u00e7 istisnas\u0131 (193 say\u0131l\u0131 Kanun ge\u00e7ici madde 76) \u00d6rnek 2:\u00a0(B) A.\u015e. aktifinde yer alan iki ayr\u0131 ta\u015f\u0131nmaz\u0131 bankaya olan borcuna kar\u015f\u0131l\u0131k alacakl\u0131 bankaya 2025 hesap d\u00f6neminde satm\u0131\u015ft\u0131r. S\u00f6z konusu sat\u0131\u015f i\u015flemlerinin birincisinden 3.500.000 TL kazan\u00e7 elde etmi\u015f, ikincisinden ise 1.500.000 TL zarar do\u011fmu\u015ftur. Buna g\u00f6re, Kurumlar Vergisi Kanununun 5 inci maddesinin birinci f\u0131kras\u0131n\u0131n (f) bendi kapsam\u0131nda her bir sat\u0131\u015f i\u015fleminden do\u011fan kazan\u00e7 veya zarar ayr\u0131 ayr\u0131 dikkate al\u0131nacak olup, birinci ta\u015f\u0131nmaz sat\u0131\u015f\u0131ndan kaynakl\u0131 3.500.000 TL kazan\u00e7 kurumlar vergisinden istisna edilecek, ikinci ta\u015f\u0131nmaz sat\u0131\u015f\u0131ndan do\u011fan 1.500.000 TL zarar ise beyannamenin kanunen kabul edilmeyen gider sat\u0131r\u0131na yaz\u0131lacakt\u0131r.\u201d Tebli\u011fe eklenen\u00a032.5.7. Asgari kurumlar vergisinden indirilen yat\u0131r\u0131ma katk\u0131 tutar\u0131n\u0131n tespiti\u00a0ba\u015fl\u0131kl\u0131 b\u00f6l\u00fcmdeki a\u00e7\u0131klamalara g\u00f6re; Kurumlar Vergisi Kanununun 32\/C maddesine g\u00f6re hesaplanan asgari kurumlar vergisinden indirilen yat\u0131r\u0131ma katk\u0131 tutar\u0131n\u0131n tespitinde, 2\/8\/2024 tarihinden \u00f6nce mevcut yat\u0131r\u0131m te\u015fvik belgelerinde kay\u0131tl\u0131 olan yat\u0131r\u0131m tutar\u0131 dikkate al\u0131nmakta, bu tarihten sonra yat\u0131r\u0131m te\u015fvik belgesinde ger\u00e7ekle\u015ftirilen revizeler sonucundaki art\u0131\u015flar hesaplamaya dahil edilmemektedir. Buna g\u00f6re, te\u015fvik belgesini 2\/8\/2024 tarihinden \u00f6nce alan ve 2\/8\/2024 tarihinden sonra revize eden m\u00fckelleflerin, 32\/A maddesine g\u00f6re al\u0131nmayan vergilerini, 2\/8\/2024 \u00f6ncesi yat\u0131r\u0131ma katk\u0131 tutar\u0131n\u0131 dikkate almak veya oranlama yapmak suretiyle tespit etmeleri m\u00fcmk\u00fcnd\u00fcr. 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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\/kurumlar-vergisi-genel-tebliginde-bazi-degisiklikler-yapildi\/","og_locale":"en_US","og_type":"article","og_title":"Kurumlar Vergisi Genel Tebli\u011finde baz\u0131 de\u011fi\u015fiklikler yap\u0131ld\u0131 - Tema Finans Dev \u2714","og_description":"24 May\u0131s 2025 tarihli Resmi Gazete\u2019de yay\u0131mlanan Kurumlar Vergisi Genel Tebli\u011fi (Seri No: 1)\u2019nde De\u011fi\u015fiklik Yap\u0131lmas\u0131na Dair Tebli\u011f (Seri No: 25) ile; \u2013 T\u00fcrkiye\u2019de kurulu fonlar ve yat\u0131r\u0131m ortakl\u0131klar\u0131n\u0131n kazan\u00e7 istisnas\u0131 uygulamalar\u0131na, \u2013 \u0130stisna uygulamalar\u0131nda kar ve zarar mahsubuna, \u2013 Nakdi sermaye art\u0131\u015f\u0131na ili\u015fkin faiz indiriminin d\u00f6rd\u00fcnc\u00fc ge\u00e7ici vergilendirme d\u00f6neminde uygulanmas\u0131na, \u2013 Asgari kurumlar vergisinden indirilecek yat\u0131r\u0131ma katk\u0131 tutar\u0131n\u0131n hesaplanmas\u0131na ili\u015fkin a\u00e7\u0131klamalar yap\u0131lm\u0131\u015ft\u0131r. Tebli\u011fe g\u00f6re; Faaliyet alan\u0131 gere\u011fi portf\u00f6y\u00fcne veya aktifine ta\u015f\u0131nmaz dahil edemeyen ve in\u015faat projeleri yapamayan fon ve ortakl\u0131klar\u0131n bahse konu gelirleri bulunmayaca\u011f\u0131ndan, bu fon ve ortakl\u0131klar i\u00e7in kar da\u011f\u0131t\u0131m\u0131 \u015fart\u0131n\u0131n aranmayaca\u011f\u0131 tabiidir. \u00d6te yandan, herhangi bir \u015fekilde ta\u015f\u0131nmaz kazanc\u0131 elde eden fon ve ortakl\u0131klar\u0131n istisnadan yararlanabilmesi i\u00e7in, s\u00f6z konusu kazan\u00e7lar bak\u0131m\u0131ndan kar da\u011f\u0131t\u0131m\u0131 \u015fart\u0131 aranacakt\u0131r. Da\u011f\u0131t\u0131lmas\u0131 gereken kazanc\u0131n tespitinde, kurumlar\u0131n T\u00fcrk Ticaret Kanunu uyar\u0131nca ay\u0131rmas\u0131 zorunlu olan kanuni yedek ak\u00e7eler dikkate al\u0131nabilecek ve ta\u015f\u0131nmaz gelirlerine isabet eden kanuni yedek ak\u00e7e tutar\u0131 d\u00fc\u015f\u00fcld\u00fckten sonraki kazanc\u0131n %50\u2019si da\u011f\u0131t\u0131ma konu edilecektir. Kar\u0131n sermayeye eklenmesi kar da\u011f\u0131t\u0131m\u0131 say\u0131lmad\u0131\u011f\u0131ndan, kar paylar\u0131n\u0131n sermayeye eklenmesi suretiyle kar da\u011f\u0131t\u0131m \u015fart\u0131n\u0131n sa\u011flanmas\u0131 s\u00f6z konusu de\u011fildir. Sermaye piyasas\u0131 mevzuat\u0131na g\u00f6re belirlenen net da\u011f\u0131t\u0131labilir kar esas al\u0131narak kar da\u011f\u0131t\u0131m\u0131 yap\u0131lmas\u0131 gerekmektedir. Ancak net da\u011f\u0131t\u0131labilir kar\u0131n, Vergi Usul Kanununa g\u00f6re tutulan kay\u0131tlar kapsam\u0131nda tespit edilen kar tutar\u0131n\u0131 a\u015fmamas\u0131 gerekir. Sermaye piyasas\u0131 mevzuat\u0131na g\u00f6re belirlenen net da\u011f\u0131t\u0131labilir kar\u0131n, Vergi Usul Kanununa g\u00f6re tutulan kay\u0131tlar kapsam\u0131nda tespit edilen kardan daha d\u00fc\u015f\u00fck olmas\u0131 halinde, sermaye piyasas\u0131 mevzuat\u0131na g\u00f6re belirlenen net da\u011f\u0131t\u0131labilir kar\u0131n dikkate al\u0131naca\u011f\u0131 tabiidir. Di\u011fer taraftan, Tebli\u011fin \u201c5.17. Kurumlar vergisinden istisna edilen kazan\u00e7lara isabet eden giderlerin di\u011fer kazan\u00e7lardan indirilememesi\u201d ba\u015fl\u0131kl\u0131 b\u00f6l\u00fcm\u00fcnden sonra gelmek \u00fczere a\u015fa\u011f\u0131daki b\u00f6l\u00fcm eklenmi\u015ftir. \u201c5.18. \u0130stisna uygulamalar\u0131nda kar ve zararlar\u0131n de\u011ferlendirilmesi Kurumlar vergisi y\u00f6n\u00fcnden istisnan\u0131n belirli bir faaliyete \u00f6zg\u00fclenmesi durumunda, ilgili faaliyetin bir b\u00fct\u00fcn halinde de\u011ferlendirilmesi ve kazanc\u0131n bu b\u00fct\u00fcnl\u00fck \u00e7er\u00e7evesinde tespit edilmesi gerekmektedir. \u0130\u015flem baz\u0131nda uygulanan istisnalarda ise kazan\u00e7 ve istisna her bir i\u015flem baz\u0131nda belirlenmektedir. Faaliyet esasl\u0131 istisnalar, bir hesap d\u00f6neminde ayn\u0131 istisna konusundaki t\u00fcm faaliyetlerin birlikte de\u011ferlendirilmesi sonucunda olu\u015fan kazan\u00e7lara ili\u015fkindir. Bu kapsama giren istisnalar\u0131n baz\u0131lar\u0131 a\u015fa\u011f\u0131daki gibidir. a) Yat\u0131r\u0131m fon ve ortakl\u0131klar\u0131n\u0131n kazan\u00e7 istisnas\u0131 (ta\u015f\u0131nmazlardan elde edilen kazan\u00e7lar hari\u00e7) (5520 say\u0131l\u0131 Kanun madde 5\/1-d) b) Yurt d\u0131\u015f\u0131 \u015fube kazan\u00e7lar\u0131 istisnas\u0131 (5520 say\u0131l\u0131 Kanun madde 5\/1-g) c) Yurt d\u0131\u015f\u0131 in\u015faat, onar\u0131m, montaj ve teknik hizmetler kazan\u00e7 istisnas\u0131 (5520 say\u0131l\u0131 Kanun madde 5\/1-h) \u00e7) E\u011fitim ve \u00f6\u011fretim kazan\u00e7 istisnas\u0131 (5520 say\u0131l\u0131 Kanun madde 5\/1-\u0131) d) Risturn kazan\u00e7 istisnas\u0131 (5520 say\u0131l\u0131 Kanun madde 5\/1-i) e) Yabanc\u0131 fon kazan\u00e7lar\u0131n\u0131n vergilendirilmesinde y\u00f6netici \u015firketlere ili\u015fkin kazan\u00e7 istisnas\u0131 (5520 say\u0131l\u0131 Kanun madde 5\/A) f) S\u0131nai m\u00fclkiyet haklar\u0131 sat\u0131\u015f kazanc\u0131 istisnas\u0131 (5520 say\u0131l\u0131 Kanun madde 5\/B) g) T\u00fcrk uluslararas\u0131 gemi siciline kay\u0131tl\u0131 gemilerin i\u015fletilmesinden sa\u011flanan kazan\u00e7 istisnas\u0131 (4490 say\u0131l\u0131 Kanun madde 12) \u011f) Serbest b\u00f6lgelerde elde edilen kazan\u00e7 istisnas\u0131 (3218 say\u0131l\u0131 Kanun ge\u00e7ici madde 3) h) Teknoloji geli\u015ftirme b\u00f6lgelerinde elde edilen kazan\u00e7 istisnas\u0131 (4691 say\u0131l\u0131 Kanun ge\u00e7ici madde 2) \u0131) Ara\u015ft\u0131rma altyap\u0131lar\u0131n\u0131n Ar-Ge ve yenilik faaliyetlerinden elde ettikleri kazan\u00e7larda istisna (6550 say\u0131l\u0131 Kanun ge\u00e7ici madde 1\/a) \u00d6rnek 1:\u00a0(A) A.\u015e. teknoloji geli\u015ftirme b\u00f6lgesinde farkl\u0131 projeler kapsam\u0131nda yaz\u0131l\u0131m, tasar\u0131m ve Ar-Ge faaliyetleri y\u00fcr\u00fctmektedir. \u015eirket, 2025 hesap d\u00f6neminde 1. Ar-Ge projesinden 2.500.000 TL kazan\u00e7 elde etmi\u015f, 2. Ar-Ge projesinden ise 1.000.000 TL zarar do\u011fmu\u015ftur. Buna g\u00f6re, teknoloji geli\u015ftirme b\u00f6lgesinde y\u00fcr\u00fct\u00fclen faaliyetler hesap d\u00f6neminde bir b\u00fct\u00fcn olarak de\u011ferlendirilece\u011finden, istisna kapsam\u0131ndaki projelerden do\u011fan zararlar\u0131n bu kapsamdaki kazan\u00e7lardan mahsup edilmesi gerekmekte olup, s\u00f6z konusu faaliyetten elde edilen (2.500.000 \u2013 1.000.000) 1.500.000 TL kazan\u00e7, 4691 say\u0131l\u0131 Kanunun ge\u00e7ici 2 nci maddesi kapsam\u0131nda kurumlar vergisinden istisna edilecek ve bu tutar beyannamenin ilgili istisna sat\u0131r\u0131na yaz\u0131lacakt\u0131r. \u0130\u015flem esasl\u0131 istisnalar, hesap d\u00f6nemi i\u00e7erisindeki her bir i\u015fleme ba\u011fl\u0131 olarak ayr\u0131 ayr\u0131 do\u011fan kazan\u00e7lara ili\u015fkindir. Bu kapsama giren istisnalar\u0131n baz\u0131lar\u0131 a\u015fa\u011f\u0131daki gibidir. a) \u0130\u015ftirak kazan\u00e7lar\u0131 istisnas\u0131 (5520 say\u0131l\u0131 Kanun madde 5\/1-a) b) Yurt d\u0131\u015f\u0131 i\u015ftirak kazan\u00e7lar\u0131 istisnas\u0131 (5520 say\u0131l\u0131 Kanun madde 5\/1-b) c) Yurt d\u0131\u015f\u0131 i\u015ftirak hissesi sat\u0131\u015f kazanc\u0131 istisnas\u0131 (5520 say\u0131l\u0131 Kanun madde 5\/1-c) \u00e7) Emisyon primi kazanc\u0131 istisnas\u0131 (5520 say\u0131l\u0131 Kanun madde 5\/1-\u00e7) d) Ta\u015f\u0131nmaz, i\u015ftirak hisseleri ve fon sat\u0131\u015f kazanc\u0131 istisnas\u0131 (5520 say\u0131l\u0131 Kanun madde 5\/1-e)\u00a0\u00a0 e) Bankalara, finansal kiralama ya da finansman \u015firketlerine veya TMSF\u2019ye bor\u00e7lu durumda olanlar\u0131n ta\u015f\u0131nmaz veya i\u015ftirak hisselerinin sat\u0131\u015f kazanc\u0131 istisnas\u0131 (5520 say\u0131l\u0131 Kanun madde\u00a0 5\/1-f) f) Sat-kirala-geri al i\u015flemlerine y\u00f6nelik kazan\u00e7 istisnas\u0131 (5520 say\u0131l\u0131 Kanun madde 5\/1-j) g) Varl\u0131k kiralama i\u015flemlerinden elde edilen kazan\u00e7 istisnas\u0131 (5520 say\u0131l\u0131 Kanun madde 5\/1-k) \u011f) Tar\u0131m \u00dcr\u00fcnleri Lisansl\u0131 Depoculuk Kanunu kapsam\u0131nda d\u00fczenlenen \u00fcr\u00fcn senetlerinin elden \u00e7\u0131kar\u0131lmas\u0131ndan do\u011fan kazan\u00e7 istisnas\u0131 (193 say\u0131l\u0131 Kanun ge\u00e7ici madde 76) \u00d6rnek 2:\u00a0(B) A.\u015e. aktifinde yer alan iki ayr\u0131 ta\u015f\u0131nmaz\u0131 bankaya olan borcuna kar\u015f\u0131l\u0131k alacakl\u0131 bankaya 2025 hesap d\u00f6neminde satm\u0131\u015ft\u0131r. S\u00f6z konusu sat\u0131\u015f i\u015flemlerinin birincisinden 3.500.000 TL kazan\u00e7 elde etmi\u015f, ikincisinden ise 1.500.000 TL zarar do\u011fmu\u015ftur. Buna g\u00f6re, Kurumlar Vergisi Kanununun 5 inci maddesinin birinci f\u0131kras\u0131n\u0131n (f) bendi kapsam\u0131nda her bir sat\u0131\u015f i\u015fleminden do\u011fan kazan\u00e7 veya zarar ayr\u0131 ayr\u0131 dikkate al\u0131nacak olup, birinci ta\u015f\u0131nmaz sat\u0131\u015f\u0131ndan kaynakl\u0131 3.500.000 TL kazan\u00e7 kurumlar vergisinden istisna edilecek, ikinci ta\u015f\u0131nmaz sat\u0131\u015f\u0131ndan do\u011fan 1.500.000 TL zarar ise beyannamenin kanunen kabul edilmeyen gider sat\u0131r\u0131na yaz\u0131lacakt\u0131r.\u201d Tebli\u011fe eklenen\u00a032.5.7. Asgari kurumlar vergisinden indirilen yat\u0131r\u0131ma katk\u0131 tutar\u0131n\u0131n tespiti\u00a0ba\u015fl\u0131kl\u0131 b\u00f6l\u00fcmdeki a\u00e7\u0131klamalara g\u00f6re; Kurumlar Vergisi Kanununun 32\/C maddesine g\u00f6re hesaplanan asgari kurumlar vergisinden indirilen yat\u0131r\u0131ma katk\u0131 tutar\u0131n\u0131n tespitinde, 2\/8\/2024 tarihinden \u00f6nce mevcut yat\u0131r\u0131m te\u015fvik belgelerinde kay\u0131tl\u0131 olan yat\u0131r\u0131m tutar\u0131 dikkate al\u0131nmakta, bu tarihten sonra yat\u0131r\u0131m te\u015fvik belgesinde ger\u00e7ekle\u015ftirilen revizeler sonucundaki art\u0131\u015flar hesaplamaya dahil edilmemektedir. Buna g\u00f6re, te\u015fvik belgesini 2\/8\/2024 tarihinden \u00f6nce alan ve 2\/8\/2024 tarihinden sonra revize eden m\u00fckelleflerin, 32\/A maddesine g\u00f6re al\u0131nmayan vergilerini, 2\/8\/2024 \u00f6ncesi yat\u0131r\u0131ma katk\u0131 tutar\u0131n\u0131 dikkate almak veya oranlama yapmak suretiyle tespit etmeleri m\u00fcmk\u00fcnd\u00fcr. Ayr\u0131nt\u0131lar\u0131 \u00f6\u011frenin","og_url":"https:\/\/dev.temafinans.com\/index.php\/2026\/06\/09\/kurumlar-vergisi-genel-tebliginde-bazi-degisiklikler-yapildi\/","og_site_name":"Tema Finans Dev \u2714","article_published_time":"2026-06-09T14:33:05+00:00","article_modified_time":"2026-06-09T14:38:22+00:00","og_image":[{"url":"https:\/\/dev.temafinans.com\/wp-content\/uploads\/2026\/06\/61-768x512-1.jpg","type":"","width":"","height":""}],"author":"admin","twitter_card":"summary_large_image","twitter_misc":{"Written by":"admin","Est. reading time":"4 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yap\u0131ld\u0131","datePublished":"2026-06-09T14:33:05+00:00","dateModified":"2026-06-09T14:38:22+00:00","mainEntityOfPage":{"@id":"https:\/\/dev.temafinans.com\/index.php\/2026\/06\/09\/kurumlar-vergisi-genel-tebliginde-bazi-degisiklikler-yapildi\/"},"wordCount":1203,"commentCount":0,"image":{"@id":"https:\/\/dev.temafinans.com\/index.php\/2026\/06\/09\/kurumlar-vergisi-genel-tebliginde-bazi-degisiklikler-yapildi\/#primaryimage"},"thumbnailUrl":"https:\/\/dev.temafinans.com\/wp-content\/uploads\/2026\/06\/61-768x512-1.jpg","articleSection":["Duyurular"],"inLanguage":"en-US","potentialAction":[{"@type":"CommentAction","name":"Comment","target":["https:\/\/dev.temafinans.com\/index.php\/2026\/06\/09\/kurumlar-vergisi-genel-tebliginde-bazi-degisiklikler-yapildi\/#respond"]}]},{"@type":"WebPage","@id":"https:\/\/dev.temafinans.com\/index.php\/2026\/06\/09\/kurumlar-vergisi-genel-tebliginde-bazi-degisiklikler-yapildi\/","url":"https:\/\/dev.temafinans.com\/index.php\/2026\/06\/09\/kurumlar-vergisi-genel-tebliginde-bazi-degisiklikler-yapildi\/","name":"Kurumlar 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href=\"https:\/\/dev.temafinans.com\/index.php\/category\/duyurular\/\" rel=\"category tag\">Duyurular<\/a>","rttpg_excerpt":"24 May\u0131s 2025 tarihli Resmi Gazete\u2019de yay\u0131mlanan Kurumlar Vergisi Genel Tebli\u011fi (Seri No: 1)\u2019nde De\u011fi\u015fiklik Yap\u0131lmas\u0131na Dair Tebli\u011f (Seri No: 25) ile; \u2013 T\u00fcrkiye\u2019de kurulu fonlar ve yat\u0131r\u0131m ortakl\u0131klar\u0131n\u0131n kazan\u00e7 istisnas\u0131 uygulamalar\u0131na, \u2013 \u0130stisna uygulamalar\u0131nda kar ve zarar mahsubuna, \u2013 Nakdi sermaye art\u0131\u015f\u0131na ili\u015fkin faiz indiriminin d\u00f6rd\u00fcnc\u00fc ge\u00e7ici vergilendirme d\u00f6neminde uygulanmas\u0131na, \u2013 Asgari kurumlar vergisinden&hellip;","_links":{"self":[{"href":"https:\/\/dev.temafinans.com\/index.php\/wp-json\/wp\/v2\/posts\/2104","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=2104"}],"version-history":[{"count":6,"href":"https:\/\/dev.temafinans.com\/index.php\/wp-json\/wp\/v2\/posts\/2104\/revisions"}],"predecessor-version":[{"id":2115,"href":"https:\/\/dev.temafinans.com\/index.php\/wp-json\/wp\/v2\/posts\/2104\/revisions\/2115"}],"wp:attachment":[{"href":"https:\/\/dev.temafinans.com\/index.php\/wp-json\/wp\/v2\/media?parent=2104"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/dev.temafinans.com\/index.php\/wp-json\/wp\/v2\/categories?post=2104"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/dev.temafinans.com\/index.php\/wp-json\/wp\/v2\/tags?post=2104"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}