{"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":"certain-discount-and-exemption-rates-have-been-changed","status":"publish","type":"post","link":"https:\/\/www.moore.com.tr\/en\/certain-discount-and-exemption-rates-have-been-changed\/","title":{"rendered":"Some Discount and Exemption Rates Have Been Changed"},"content":{"rendered":"

Circular 2026-029<\/p>\n\n\n\n

Some Discount and Exemption Rates Have Been Changed<\/strong><\/p>\n\n\n\n

The Presidential Decision on Amendments to the Tax Exemptions and Discount Rates in Law No. 193 on Income Tax and Law No. 5520 on Corporate Tax has been published in the Official Gazette.<\/p>\n\n\n\n

With the Decision in question;<\/p>\n\n\n\n

– \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

– %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

– \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

– \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

The regulations in question entered into force on the date of their publication, to be applied to income and gains for taxable periods beginning on January 1, 2026.<\/p>\n\n\n\n

You can access the decision in question via the following link.<\/p>\n\n\n\n

Please Click<\/a><\/p>\n\n\n\n

Sincerely<\/p>\n\n\n\n

<\/p>","protected":false},"excerpt":{"rendered":"

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; – \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 […]<\/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":"\nBaz\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\/en\/certain-discount-and-exemption-rates-have-been-changed\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\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. S\u00f6z konusu Karar ile; – \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 […]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.moore.com.tr\/en\/certain-discount-and-exemption-rates-have-been-changed\/\" \/>\n<meta property=\"og:site_name\" content=\"Moore T\u00fcrkiye\" \/>\n<meta property=\"article:published_time\" content=\"2026-04-30T14:37:11+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2026-04-30T14:45:17+00:00\" \/>\n<meta name=\"author\" content=\"Moore T\u00fcrkiye\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"Moore T\u00fcrkiye\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"2 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/www.moore.com.tr\\\/bazi-indirim-ve-istisna-oranlari-degistirildi\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.moore.com.tr\\\/bazi-indirim-ve-istisna-oranlari-degistirildi\\\/\"},\"author\":{\"name\":\"Moore T\u00fcrkiye\",\"@id\":\"https:\\\/\\\/www.moore.com.tr\\\/#\\\/schema\\\/person\\\/b325e7b674231881f8bcfc8b6aa9ca2f\"},\"headline\":\"Baz\u0131 \u0130ndirim ve \u0130stisna Oranlar\u0131 De\u011fi\u015ftirildi\",\"datePublished\":\"2026-04-30T14:37:11+00:00\",\"dateModified\":\"2026-04-30T14:45:17+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/www.moore.com.tr\\\/bazi-indirim-ve-istisna-oranlari-degistirildi\\\/\"},\"wordCount\":228,\"articleSection\":[\"Sirk\u00fcler\"],\"inLanguage\":\"en-US\"},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/www.moore.com.tr\\\/bazi-indirim-ve-istisna-oranlari-degistirildi\\\/\",\"url\":\"https:\\\/\\\/www.moore.com.tr\\\/bazi-indirim-ve-istisna-oranlari-degistirildi\\\/\",\"name\":\"Baz\u0131 \u0130ndirim ve \u0130stisna Oranlar\u0131 De\u011fi\u015ftirildi - 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