{"id":418,"date":"2026-01-12T14:28:07","date_gmt":"2026-01-12T14:28:07","guid":{"rendered":"https:\/\/www.moore.com.tr\/?p=418"},"modified":"2026-01-13T14:30:25","modified_gmt":"2026-01-13T14:30:25","slug":"the-interest-rate-on-cash-capital-increase-for-2025-is-4534","status":"publish","type":"post","link":"https:\/\/www.moore.com.tr\/en\/the-interest-rate-on-cash-capital-increase-for-2025-is-4534\/","title":{"rendered":"2025 y\u0131l\u0131 \u0130\u00e7in Nakit Sermaye Art\u0131r\u0131m\u0131na \u0130li\u015fkin Faiz \u0130ndirim Oran\u0131 %45,34"},"content":{"rendered":"

Circular 2026 \u2013 016

2025 y\u0131l\u0131 \u0130\u00e7in Nakit Sermaye Art\u0131r\u0131m\u0131na \u0130li\u015fkin Faiz \u0130ndirim Oran\u0131 %45,34<\/strong>

In the interest reduction application for working capital increases, the interest rate from the \u201cWeighted Average Interest Rates Applied to Loans Opened by Banks\u201d most recently announced by the CBRT for the year the reduction is utilized is used, specifically the \u201cCommercial Loans (Opened in TRY) (Excluding Overdrafts for Legal Entities and Corporate Credit Cards)\u201d interest rate.
\u00a0
On the TCMB website, as of December 26, 2025, the Commercial Loans (Denominated in TL) (Excluding Overdraft Accounts for Legal Entities and Corporate Credit Cards) interest rate\u00a0%45,34<\/strong>\u00a0as explained. Accordingly, this latest announced rate will be used in the 2025 interest rate cut.

Reminder: With the amendment made to Article 10-1\/\u0131 of the Corporate Tax Law by Law No. 7417, the right to benefit from interest deduction on cash capital increase has been limited to the accounting period in which the resolution for capital increase or the articles of association were registered in the initial establishment phase, and the four accounting periods following this period. On the other hand, taxpayers who have increased their capital before 05.07.2022 and started to benefit from the deduction within the framework of the specified law can continue to benefit from the deduction for five more accounting periods, including the 2022 period, regardless of the number of periods they have benefited from the deduction in past periods.

You can access the TCMB page regarding interest rates via the following link.

EVDS<\/a>

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

Sirk\u00fcler\u00a02026 – 016 2025 y\u0131l\u0131 \u0130\u00e7in Nakit Sermaye Art\u0131r\u0131m\u0131na \u0130li\u015fkin Faiz \u0130ndirim Oran\u0131 %45,34 Nakit Sermaye Art\u0131r\u0131m\u0131na \u0130li\u015fkin Faiz \u0130ndirim uygulamas\u0131nda, TCMB taraf\u0131ndan indirimden yararlan\u0131lan y\u0131l i\u00e7in en son a\u00e7\u0131klanan “Bankalarca A\u00e7\u0131lan Kredilere Uygulanan A\u011f\u0131rl\u0131kl\u0131 Ortalama Faiz Oranlar\u0131”ndan “Ticari Krediler (TL \u00dczerinden A\u00e7\u0131lan) (T\u00fczel Ki\u015fi KMH ve Kurumsal Kredi Kartlar\u0131 Hari\u00e7)” faiz oran\u0131 kullan\u0131lmaktad\u0131r.\u00a0TCMB internet […]<\/p>\n","protected":false},"author":19,"featured_media":419,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[15],"tags":[],"location":[],"class_list":["post-418","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-sirkuler"],"acf":[],"yoast_head":"\n2025 y\u0131l\u0131 \u0130\u00e7in Nakit Sermaye Art\u0131r\u0131m\u0131na \u0130li\u015fkin Faiz \u0130ndirim Oran\u0131 %45,34 - 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