Withholding Tax Rate on Money Market Fund Income Has Been Changed<\/strong><\/p>\n\n\n\n<\/p>\n\n\n\n
5\/9\/2026 tarihli ve 33361 say\u0131l\u0131 Resmi Gazete \u2019de yay\u0131mlanan 11734 say\u0131l\u0131 Cumhurba\u015fkan\u0131 Karar\u0131n\u0131n Eki Karar ile 2006\/10731 say\u0131l\u0131 Bakanlar Kurulu Karar\u0131\u2019n\u0131n 1. maddesinin birinci f\u0131kras\u0131n\u0131n (a) bendinin (2) numaral\u0131 alt bendi de\u011fi\u015ftirilmi\u015f olup buna g\u00f6re tam ve dar m\u00fckellef kurumsal yat\u0131r\u0131mc\u0131lar\u0131n para piyasas\u0131 fonlar\u0131 ile unvan\u0131nda \u201cpara piyasas\u0131\u201d ibaresi bulunan serbest fonlardan elde ettikleri gelirlere uygulanan % 0 tevkifat oran\u0131 %10’a belirlenmi\u015ftir.<\/p>\n\n\n\n
S\u00f6z konusu Karar ile Kurumlar Vergisi Kanunu\u2019nun 2. maddesinin birinci f\u0131kras\u0131 kapsam\u0131ndaki m\u00fckellefler ile m\u00fcnhas\u0131ran menkul k\u0131ymet ve di\u011fer sermaye piyasas\u0131 arac\u0131 getirileri ile de\u011fer art\u0131\u015f\u0131 kazan\u00e7lar\u0131 elde etmek ve bunlara ba\u011fl\u0131 haklar\u0131 kullanmak amac\u0131yla faaliyette bulunan m\u00fckelleflerden 2499 say\u0131l\u0131 Sermaye Piyasas\u0131 Kanununa g\u00f6re kurulan yat\u0131r\u0131m fonlar\u0131 ve yat\u0131r\u0131m ortakl\u0131klar\u0131yla benzer nitelikte oldu\u011fu Maliye Bakanl\u0131\u011f\u0131nca belirlenenlerin, para piyasas\u0131 fonlar\u0131 ve unvan\u0131nda \u201cpara piyasas\u0131\u201d ibaresi bulunan serbest fonlardan elde ettikleri kazan\u00e7lar i\u00e7in tevkifat oran\u0131 %10 , di\u011fer kazan\u00e7lar i\u00e7in %0 olarak a\u00e7\u0131klanm\u0131\u015ft\u0131r.<\/p>\n\n\n\n
Accordingly, ;<\/p>\n\n\n\n
-and with the taxpayers within the scope of the first paragraph of Article 2 of the Corporate Tax Law No. 5520 (capital companies and similar foreign institutions, domestic and foreign funds)
-Foreign institutional investors such as country funds, institution and organization funds, and investment institutions operating exclusively for the purpose of securities investment in Turkey
The % 0 withholding tax rate applied to income derived from money market funds and mutual funds with \u201cmoney market\u201d in their names is being revised to % 10.<\/p>\n\n\n\n
Additionally, for those outside the taxpayer group specified in the Decision, the withholding tax rate has been set at 10 percent for earnings other than those covered by sub-clause (1) of the relevant regulation.<\/p>\n\n\n\n
Kararda %10 tevkifat oran\u0131n\u0131n; 5 Eyl\u00fcl 2026 tarihinden itibaren iktisap edilen para piyasas\u0131 fonu kat\u0131lma paylar\u0131 ile unvan\u0131nda \u201cpara piyasas\u0131\u201d ibaresi olan serbest fon kat\u0131lma paylar\u0131ndan elde edilen kazan\u00e7lara uygulanaca\u011f\u0131 belirlenmi\u015f, bunun yan\u0131nda 5 Eyl\u00fcl 2026 tarihinden \u00f6nce iktisap edilen s\u00f6z konusu fon kat\u0131lma paylar\u0131ndan elde edilen kazan\u00e7lara ili\u015fkin olarak ise; 5 Eyl\u00fcl 2026 tarihinden kat\u0131lma paylar\u0131n\u0131n elden \u00e7\u0131kar\u0131ld\u0131\u011f\u0131 tarihe kadar ge\u00e7en s\u00fcreye isabet eden k\u0131sm\u0131na yeni oran\u0131n uygulanaca\u011f\u0131 a\u00e7\u0131klanm\u0131\u015ft\u0131r.<\/p>\n\n\n\n
On the other hand, there is no change to the % 0 withholding tax rate applied to the gains earned by the aforementioned fully and partially tax-liable institutional investors from other securities and capital market instruments (bonds, stocks, units of investment funds other than PPF, etc.) under paragraph (1) of Transitional Article 67.<\/p>\n\n\n\n
In addition, there will be no change to the withholding tax rate applied to investment fund income earned by individuals and entities that are currently not subject to the % 0 withholding tax rate; a withholding tax of % 17.5 will continue to be applied to such income.<\/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\nSincerely<\/p>\n\n\n\n
<\/p>","protected":false},"excerpt":{"rendered":"
Sirk\u00fcler 2026 \u2013 052 Para Piyasas\u0131 Fonu Gelirlerinde Tevkifat Oran\u0131 De\u011fi\u015fikli\u011fi Yap\u0131lm\u0131\u015ft\u0131r 5\/9\/2026 tarihli ve 33361 say\u0131l\u0131 Resmi Gazete \u2019de yay\u0131mlanan 11734 say\u0131l\u0131 Cumhurba\u015fkan\u0131 Karar\u0131n\u0131n Eki Karar ile 2006\/10731 say\u0131l\u0131 Bakanlar Kurulu Karar\u0131\u2019n\u0131n 1. maddesinin birinci f\u0131kras\u0131n\u0131n (a) bendinin (2) numaral\u0131 alt bendi de\u011fi\u015ftirilmi\u015f olup buna g\u00f6re tam ve dar m\u00fckellef kurumsal yat\u0131r\u0131mc\u0131lar\u0131n para piyasas\u0131 […]<\/p>\n","protected":false},"author":19,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[15],"tags":[],"location":[],"class_list":["post-1369","post","type-post","status-publish","format-standard","hentry","category-sirkuler"],"acf":[],"yoast_head":"\n
Para Piyasas\u0131 Fonu Gelirlerinde Tevkifat Oran\u0131 De\u011fi\u015fikli\u011fi Yap\u0131lm\u0131\u015ft\u0131r - 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\/a-change-has-been-made-to-the-withholding-tax-rate-on-money-market-fund-income\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Para Piyasas\u0131 Fonu Gelirlerinde Tevkifat Oran\u0131 De\u011fi\u015fikli\u011fi Yap\u0131lm\u0131\u015ft\u0131r - Moore T\u00fcrkiye\" \/>\n<meta property=\"og:description\" content=\"Sirk\u00fcler 2026 \u2013 052 Para Piyasas\u0131 Fonu Gelirlerinde Tevkifat Oran\u0131 De\u011fi\u015fikli\u011fi Yap\u0131lm\u0131\u015ft\u0131r 5\/9\/2026 tarihli ve 33361 say\u0131l\u0131 Resmi Gazete \u2019de yay\u0131mlanan 11734 say\u0131l\u0131 Cumhurba\u015fkan\u0131 Karar\u0131n\u0131n Eki Karar ile 2006\/10731 say\u0131l\u0131 Bakanlar Kurulu Karar\u0131\u2019n\u0131n 1. maddesinin birinci f\u0131kras\u0131n\u0131n (a) bendinin (2) numaral\u0131 alt bendi de\u011fi\u015ftirilmi\u015f olup buna g\u00f6re tam ve dar m\u00fckellef kurumsal yat\u0131r\u0131mc\u0131lar\u0131n para piyasas\u0131 […]\" \/>\n<meta property=\"og:url\" content=\"https:\/\/www.moore.com.tr\/en\/a-change-has-been-made-to-the-withholding-tax-rate-on-money-market-fund-income\/\" \/>\n<meta property=\"og:site_name\" content=\"Moore T\u00fcrkiye\" \/>\n<meta property=\"article:published_time\" content=\"2026-09-08T09:25:00+00:00\" \/>\n<meta property=\"article:modified_time\" content=\"2026-09-08T09:29:16+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=\"3 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/www.moore.com.tr\\\/para-piyasasi-fonu-gelirlerinde-tevkifat-orani-degisikligi-yapilmistir\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/www.moore.com.tr\\\/para-piyasasi-fonu-gelirlerinde-tevkifat-orani-degisikligi-yapilmistir\\\/\"},\"author\":{\"name\":\"Moore T\u00fcrkiye\",\"@id\":\"https:\\\/\\\/www.moore.com.tr\\\/#\\\/schema\\\/person\\\/b325e7b674231881f8bcfc8b6aa9ca2f\"},\"headline\":\"Para Piyasas\u0131 Fonu Gelirlerinde Tevkifat Oran\u0131 De\u011fi\u015fikli\u011fi Yap\u0131lm\u0131\u015ft\u0131r\",\"datePublished\":\"2026-09-08T09:25:00+00:00\",\"dateModified\":\"2026-09-08T09:29:16+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/www.moore.com.tr\\\/para-piyasasi-fonu-gelirlerinde-tevkifat-orani-degisikligi-yapilmistir\\\/\"},\"wordCount\":560,\"articleSection\":[\"Sirk\u00fcler\"],\"inLanguage\":\"en-US\"},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/www.moore.com.tr\\\/para-piyasasi-fonu-gelirlerinde-tevkifat-orani-degisikligi-yapilmistir\\\/\",\"url\":\"https:\\\/\\\/www.moore.com.tr\\\/para-piyasasi-fonu-gelirlerinde-tevkifat-orani-degisikligi-yapilmistir\\\/\",\"name\":\"Para Piyasas\u0131 Fonu Gelirlerinde Tevkifat Oran\u0131 De\u011fi\u015fikli\u011fi Yap\u0131lm\u0131\u015ft\u0131r - 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