{"id":1272,"date":"2026-04-30T14:37:11","date_gmt":"2026-04-30T14:37:11","guid":{"rendered":"https:\/\/www.moore.com.tr\/?p=1272"},"modified":"2026-04-30T14:45:17","modified_gmt":"2026-04-30T14:45:17","slug":"bazi-indirim-ve-istisna-oranlari-degistirildi","status":"publish","type":"post","link":"http:\/\/www.moore.com.tr\/tr\/bazi-indirim-ve-istisna-oranlari-degistirildi\/","title":{"rendered":"Baz\u0131 \u0130ndirim ve \u0130stisna Oranlar\u0131 De\u011fi\u015ftirildi"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\">Sirk\u00fcler 2026-029<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Baz\u0131 \u0130ndirim ve \u0130stisna Oranlar\u0131 De\u011fi\u015ftirildi<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">193 say\u0131l\u0131 Gelir Vergisi Kanunu ile 5520 say\u0131l\u0131 Kurumlar Vergisi Kanununda istisna ve indirim oranlar\u0131nda de\u011fi\u015fiklik yap\u0131lmas\u0131na ili\u015fkin Cumhurba\u015fkan\u0131 Karar\u0131 Resmi Gazete\u2019de yay\u0131mlanm\u0131\u015ft\u0131r.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">S\u00f6z konusu Karar ile;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">&#8211; \u00a0\u00a0Gelir Vergisi Kanununun 22 nci maddesi kapsam\u0131nda uygulanan istisnaya ili\u015fkin olarak, yurt d\u0131\u015f\u0131 i\u015ftirak kazan\u00e7lar\u0131nda \u00f6denmi\u015f sermayeye sahip olma oran\u0131 en az %50 iken %20 olarak belirlenmi\u015ftir.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">&#8211;   %80 olarak uygulanan; \u00a0Gelir Vergisi Kanununun 89 uncu maddesinin birinci f\u0131kras\u0131n\u0131n (13) numaral\u0131 bendi kapsam\u0131nda uygulanacak indirim oran\u0131 \u00a0%100 olarak tespit edilmi\u015ftir.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">&#8211; \u00a0\u00a0%50 olarak uygulanan ; Kurumlar Vergisi Kanununun 5 inci maddesinin birinci f\u0131kras\u0131n\u0131n (b) bendi kapsam\u0131nda, yurt d\u0131\u015f\u0131 i\u015ftirak kazan\u00e7lar\u0131 istisnas\u0131nda, i\u015ftirak edilen kurumun \u00f6denmi\u015f sermayesinin en az %20 sine sahip olunmas\u0131 \u015fart\u0131yla uygulanacak istisna oran\u0131 %80 olarak belirlenmi\u015ftir.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">&#8211; \u00a0\u00a0\u00a0%80 olarak uygulanan Kurumlar Vergisi Kanununun 10 uncu maddesinin birinci f\u0131kras\u0131n\u0131n (\u011f) bendi kapsam\u0131nda uygulanacak indirim oran\u0131 %100 olarak belirlenmi\u015ftir.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">S\u00f6z konusu d\u00fczenlemeler, 1\/1\/2026 tarihinden itibaren ba\u015flayan vergilendirme d\u00f6nemlerine ili\u015fkin gelir ve kazan\u00e7lara uygulanmak \u00fczere, yay\u0131m\u0131 tarihinde y\u00fcr\u00fcrl\u00fc\u011fe girmi\u015ftir..<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">S\u00f6z konusu karara a\u015fa\u011f\u0131daki linkten ula\u015fabilirsiniz.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><a href=\"https:\/\/www.resmigazete.gov.tr\/eskiler\/2026\/04\/20260430-1.pdf\" id=\"https:\/\/www.resmigazete.gov.tr\/eskiler\/2026\/04\/20260430-1.pdf\">L\u00fctfen T\u0131klay\u0131n\u0131z<\/a><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Sayg\u0131lar\u0131m\u0131zla<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Sirk\u00fcler 2026-029 Baz\u0131 \u0130ndirim ve \u0130stisna Oranlar\u0131 De\u011fi\u015ftirildi 193 say\u0131l\u0131 Gelir Vergisi Kanunu ile 5520 say\u0131l\u0131 Kurumlar Vergisi Kanununda istisna ve indirim oranlar\u0131nda de\u011fi\u015fiklik yap\u0131lmas\u0131na ili\u015fkin Cumhurba\u015fkan\u0131 Karar\u0131 Resmi Gazete\u2019de yay\u0131mlanm\u0131\u015ft\u0131r. S\u00f6z konusu Karar ile; &#8211; \u00a0\u00a0Gelir Vergisi Kanununun 22 nci maddesi kapsam\u0131nda uygulanan istisnaya ili\u015fkin olarak, yurt d\u0131\u015f\u0131 i\u015ftirak kazan\u00e7lar\u0131nda \u00f6denmi\u015f sermayeye sahip olma [&hellip;]<\/p>\n","protected":false},"author":19,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":true,"footnotes":""},"categories":[15],"tags":[],"location":[],"class_list":["post-1272","post","type-post","status-publish","format-standard","hentry","category-sirkuler"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.3 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Baz\u0131 \u0130ndirim ve \u0130stisna Oranlar\u0131 De\u011fi\u015ftirildi - Moore T\u00fcrkiye<\/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:\/\/www.moore.com.tr\/tr\/bazi-indirim-ve-istisna-oranlari-degistirildi\/\" \/>\n<meta property=\"og:locale\" content=\"tr_TR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Baz\u0131 \u0130ndirim ve \u0130stisna Oranlar\u0131 De\u011fi\u015ftirildi - Moore T\u00fcrkiye\" \/>\n<meta property=\"og:description\" content=\"Sirk\u00fcler 2026-029 Baz\u0131 \u0130ndirim ve \u0130stisna Oranlar\u0131 De\u011fi\u015ftirildi 193 say\u0131l\u0131 Gelir Vergisi Kanunu ile 5520 say\u0131l\u0131 Kurumlar Vergisi Kanununda istisna ve indirim oranlar\u0131nda de\u011fi\u015fiklik yap\u0131lmas\u0131na ili\u015fkin Cumhurba\u015fkan\u0131 Karar\u0131 Resmi Gazete\u2019de yay\u0131mlanm\u0131\u015ft\u0131r. 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