{"id":1303,"date":"2026-07-07T13:10:47","date_gmt":"2026-07-07T13:10:47","guid":{"rendered":"https:\/\/www.moore.com.tr\/?p=1303"},"modified":"2026-07-07T13:10:49","modified_gmt":"2026-07-07T13:10:49","slug":"nitelikli-hizmet-personelinin-ucretlerinde-istisna-uygulamasi","status":"publish","type":"post","link":"https:\/\/www.moore.com.tr\/tr\/nitelikli-hizmet-personelinin-ucretlerinde-istisna-uygulamasi\/","title":{"rendered":"Nitelikli Hizmet Personelinin \u00dccretlerinde \u0130stisna Uygulamas\u0131"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\">Sirk\u00fcler 2026 &#8211; 045<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Nitelikli Hizmet Personelinin \u00dccretlerinde \u0130stisna Uygulamas\u0131<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">4 Temmuz 2026 tarihli ve 33300 say\u0131l\u0131 Resmi Gazete\u2019de yay\u0131mlanan&nbsp; 334 seri numaral\u0131 Gelir Vergisi Genel Tebli\u011fi ile, 7582 say\u0131l\u0131 Kanunla Gelir Vergisi Kanununun 23 \u00fcnc\u00fc maddesine eklenen 20. bent ile&nbsp;nitelikli hizmet merkezlerinde istihdam edilen nitelikli hizmet personelinin \u00fccretlerine ili\u015fkin istisnas\u0131n\u0131n uygulanmas\u0131na y\u00f6nelik usul ve esaslar belirlenmi\u015ftir.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Madde d\u00fczenlemesine g\u00f6re 4875 say\u0131l\u0131 Kanun kapsam\u0131nda kurulan nitelikli hizmet merkezlerinde istihdam edilen nitelikli hizmet personelinin \u00fccretlerinin br\u00fct asgari \u00fccretin \u00fc\u00e7 kat\u0131n\u0131 a\u015fmayan k\u0131sm\u0131 gelir vergisinden istisna edilmi\u015ftir.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">4737 say\u0131l\u0131 End\u00fcstri B\u00f6lgeleri Kanunu kapsam\u0131nda kurulan ve yabanc\u0131 yat\u0131r\u0131m yo\u011funlu\u011fu bak\u0131m\u0131ndan Cumhurba\u015fkan\u0131nca uygun bulunan end\u00fcstri b\u00f6lgelerinde veya kat\u0131l\u0131mc\u0131 belgesi alarak \u0130stanbul Finans Merkezinde faaliyet g\u00f6steren nitelikli hizmet merkezlerinde ise bu s\u0131n\u0131r br\u00fct asgari \u00fccretin be\u015f kat\u0131 olarak uygulanacakt\u0131r.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>\u0130stisnan\u0131n kapsam\u0131<\/strong>; nitelikli hizmet merkezlerinde istihdam edilen nitelikli hizmet erbab\u0131na \u00f6denen ayl\u0131k \u00fccret, mesai, prim, ikramiye, gider kar\u015f\u0131l\u0131\u011f\u0131 ve sair adlarla yap\u0131lan t\u00fcm \u00f6demeler ve sa\u011flanan menfaatler de \u00fccret kapsam\u0131nda de\u011ferlendirilmektedir.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u0130stisnadan yararlan\u0131labilmesi i\u00e7in \u00e7al\u0131\u015fanlar\u0131n, 4875 say\u0131l\u0131 Kanun\u2019un ek 1. maddesinde tan\u0131mlanan nitelikli hizmet merkezlerinde istihdam edilen nitelikli hizmet personeli olmas\u0131 gerekmektedir.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Ayr\u0131ca Nitelikli hizmet merkezlerinde \u00e7al\u0131\u015fan nitelikli hizmet personelinin \u00fccretlerinin, s\u00f6z konusu madde kapsam\u0131nda gelir vergisinden istisna edilen k\u0131sm\u0131na damga vergisi istisnas\u0131 da uygulanacakt\u0131r.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u00d6rnekli a\u00e7\u0131klamalar\u0131n yer ald\u0131\u011f\u0131 tebli\u011fe 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\/07\/20260704-15.htm\">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 &#8211; 045 Nitelikli Hizmet Personelinin \u00dccretlerinde \u0130stisna Uygulamas\u0131 4 Temmuz 2026 tarihli ve 33300 say\u0131l\u0131 Resmi Gazete\u2019de yay\u0131mlanan&nbsp; 334 seri numaral\u0131 Gelir Vergisi Genel Tebli\u011fi ile, 7582 say\u0131l\u0131 Kanunla Gelir Vergisi Kanununun 23 \u00fcnc\u00fc maddesine eklenen 20. bent ile&nbsp;nitelikli hizmet merkezlerinde istihdam edilen nitelikli hizmet personelinin \u00fccretlerine ili\u015fkin istisnas\u0131n\u0131n uygulanmas\u0131na y\u00f6nelik usul ve [&hellip;]<\/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-1303","post","type-post","status-publish","format-standard","hentry","category-sirkuler"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.0 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Nitelikli Hizmet Personelinin \u00dccretlerinde \u0130stisna Uygulamas\u0131 - 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\/nitelikli-hizmet-personelinin-ucretlerinde-istisna-uygulamasi\/\" \/>\n<meta property=\"og:locale\" content=\"tr_TR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Nitelikli Hizmet Personelinin \u00dccretlerinde \u0130stisna Uygulamas\u0131 - Moore T\u00fcrkiye\" \/>\n<meta property=\"og:description\" content=\"Sirk\u00fcler 2026 &#8211; 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