{"id":364,"date":"2026-01-05T16:32:37","date_gmt":"2026-01-05T16:32:37","guid":{"rendered":"https:\/\/www.moore.com.tr\/?p=364"},"modified":"2026-01-06T16:34:45","modified_gmt":"2026-01-06T16:34:45","slug":"ar-ge-indiriminde-ve-teknoloji-gelistirme-bolgeleri-kazanclarina-iliskin-yatirim-yapma-sartinda-degisiklik-yapilmistir","status":"publish","type":"post","link":"https:\/\/www.moore.com.tr\/tr\/ar-ge-indiriminde-ve-teknoloji-gelistirme-bolgeleri-kazanclarina-iliskin-yatirim-yapma-sartinda-degisiklik-yapilmistir\/","title":{"rendered":"Ar-Ge \u0130ndiriminde ve Teknoloji Geli\u015ftirme B\u00f6lgeleri Kazan\u00e7lar\u0131na \u0130li\u015fkin Yat\u0131r\u0131m Yapma \u015eart\u0131nda De\u011fi\u015fiklik Yap\u0131lm\u0131\u015ft\u0131r"},"content":{"rendered":"\n<p>Sirk\u00fcler\u00a02026 &#8211; 011<br><br><br><strong>Ar-Ge \u0130ndiriminde ve Teknoloji Geli\u015ftirme B\u00f6lgeleri Kazan\u00e7lar\u0131na \u0130li\u015fkin Yat\u0131r\u0131m Yapma \u015eart\u0131nda De\u011fi\u015fiklik Yap\u0131lm\u0131\u015ft\u0131r<\/strong><br><br><br>31 Aral\u0131k 2025 tarih 33124 (5. M\u00fckerrer)\u00a0\u00a0say\u0131l\u0131 \u00a0Resm\u00ee Gazete\u2019de yay\u0131mlanan 10803 say\u0131l\u0131 Cumhurba\u015fkan\u0131 Karar\u0131 ile 5746 say\u0131l\u0131 Ara\u015ft\u0131rma, Geli\u015ftirme ve Tasar\u0131m Faaliyetlerinin Desteklenmesi Hakk\u0131nda Kanun\u2019un 3\u2019\u00fcnc\u00fc maddesinin 14\u2019\u00fcnc\u00fc f\u0131kras\u0131nda yer alan, y\u0131ll\u0131k beyanname \u00fczerinden yararlan\u0131lan indirim tutar\u0131na y\u00f6nelik had ile; 4691 say\u0131l\u0131 Teknoloji Geli\u015ftirme B\u00f6lgeleri Kanunu\u2019nun ek 3\u2019\u00fcnc\u00fc maddesinde yer alan, y\u0131ll\u0131k beyanname \u00fczerinden yararlan\u0131lan istisna kazan\u00e7 tutar\u0131na y\u00f6nelik had ; 2.000.000 TL\u2019den\u00a0<strong>5.000.000 TL\u2019ye<\/strong>\u00a0\u00e7\u0131kart\u0131lm\u0131\u015ft\u0131r.\u00a0<br><br>Bilindi\u011fi \u00fczere ; 3 \u015eubat 2021 tarihli Resmi Gazete \u2019de yay\u0131mlanarak y\u00fcr\u00fcrl\u00fc\u011fe giren 7263 Say\u0131l\u0131 Kanun ve \u00a07953 Say\u0131l\u0131 Cumhurba\u015fkan\u0131 Karar\u0131na g\u00f6re; \u00a0 5746 say\u0131l\u0131 Ara\u015ft\u0131rma, Geli\u015ftirme ve Tasar\u0131m Faaliyetlerinin Desteklenmesi Hakk\u0131nda Kanun Kapsam\u0131nda Arge \u0130ndiriminden yararlanan ve indirim konusu \u00a0tutarlar\u0131 2.000.000 TL\u2019ni a\u015fan kurumlar vergisi m\u00fckelleflerine, s\u00f6z konusu Arge indiriminin %3\u2019\u00fc oran\u0131nda fon ay\u0131rma zorunlulu\u011fu getirilmi\u015ftir. Ayr\u0131ca 4691 say\u0131l\u0131\u00a0Teknoloji Geli\u015ftirme B\u00f6lgeleri Kanunu kapsam\u0131nda istisnadan yararlanan ve kazan\u00e7 tutarlar\u0131 2.000.000 TL\u2019ni a\u015fan gelir ve kurumlar vergisi m\u00fckellefleri i\u00e7in de kazan\u00e7lar\u0131n\u0131n %3\u2019\u00fc oran\u0131nda fon ay\u0131rma zorunlulu\u011fu bulunmaktad\u0131r.<br><br>Her iki durumda s\u00f6z konusu %3\u2019l\u00fck k\u0131s\u0131m pasifte ge\u00e7ici bir hesaba aktar\u0131lacak olup, aktar\u0131lmas\u0131 gereken tutar y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fc, y\u0131ll\u0131k 100.000.000 T\u00fcrk liras\u0131 ile s\u0131n\u0131rl\u0131d\u0131r. Bu tutar\u0131n, ge\u00e7ici hesab\u0131n olu\u015ftu\u011fu y\u0131l\u0131n sonuna kadar T\u00fcrkiye\u2019de yerle\u015fik giri\u015fimcilere yat\u0131r\u0131m yapmak \u00fczere kurulmu\u015f giri\u015fim sermayesi yat\u0131r\u0131m fonu paylar\u0131n\u0131n sat\u0131n al\u0131nmas\u0131 veya giri\u015fim sermayesi yat\u0131r\u0131m ortakl\u0131klar\u0131 ya da 4691 say\u0131l\u0131 Kanun kapsam\u0131ndaki kulu\u00e7ka merkezlerinde faaliyette bulunan giri\u015fimcilere sermaye olarak konulmas\u0131 \u015fartt\u0131r.<br><br>10803 say\u0131l\u0131 Cumhurba\u015fkan\u0131 Karar\u0131 ile y\u0131ll\u0131k beyanname \u00fczerinden yararlan\u0131lan indirim ve istisna tutarlar\u0131 a\u00e7\u0131s\u0131ndan\u00a0fon ay\u0131rmada esas al\u0131nan alt s\u0131n\u0131r,\u00a02.000.000 TL\u2019den\u00a0<strong>5.000.000 TL\u2019ye<\/strong>\u00a0\u00e7\u0131kart\u0131lm\u0131\u015ft\u0131r.\u00a0Fon ay\u0131rma oran\u0131 (%3) ile y\u0131ll\u0131k bazda aktar\u0131lmas\u0131 gereken tutar\u0131n \u00fcst s\u0131n\u0131r\u0131 (100.000.000 TL) ise de\u011fi\u015fmemi\u015ftir.<br><br>Karar\u0131n y\u00fcr\u00fcrl\u00fck tarihi\u00a01.1.2026\u00a0olarak belirlenmi\u015f olup, S\u00f6z konusu karara a\u015fa\u011f\u0131daki linkten ula\u015fabilirsiniz.<br><br><a href=\"https:\/\/link.setrowid.com\/system\/gopage.php?m=471&amp;l=20107385&amp;id=20559ca465fbb40406ebd9d8e6a6a5a815f7c7cc7150806322&amp;g=6fffbd8cb1248ca5d0cc\" target=\"_blank\" rel=\"noreferrer noopener\">https:\/\/www.resmigazete.gov.tr\/eskiler\/2025\/12\/20251231M5-9.pdf<\/a><br><br>Sayg\u0131lar\u0131m\u0131zla<\/p>\n\n\n\n<figure class=\"wp-block-image is-resized\"><img decoding=\"async\" src=\"https:\/\/resize.yandex.net\/mailservice?url=https%3A%2F%2Fstock.setrow.com%2Fphoto%2F471%2Fimages%2F12345.png&amp;proxy=yes&amp;key=429dc57e4c363fde5038298d07640ce6\" alt=\"Lutfen Resimleri Goruntuleyiniz\" style=\"aspect-ratio:3.161290322580645;width:2265px;height:auto\" \/><\/figure>\n","protected":false},"excerpt":{"rendered":"<p>Sirk\u00fcler\u00a02026 &#8211; 011 Ar-Ge \u0130ndiriminde ve Teknoloji Geli\u015ftirme B\u00f6lgeleri Kazan\u00e7lar\u0131na \u0130li\u015fkin Yat\u0131r\u0131m Yapma \u015eart\u0131nda De\u011fi\u015fiklik Yap\u0131lm\u0131\u015ft\u0131r 31 Aral\u0131k 2025 tarih 33124 (5. M\u00fckerrer)\u00a0\u00a0say\u0131l\u0131 \u00a0Resm\u00ee Gazete\u2019de yay\u0131mlanan 10803 say\u0131l\u0131 Cumhurba\u015fkan\u0131 Karar\u0131 ile 5746 say\u0131l\u0131 Ara\u015ft\u0131rma, Geli\u015ftirme ve Tasar\u0131m Faaliyetlerinin Desteklenmesi Hakk\u0131nda Kanun\u2019un 3\u2019\u00fcnc\u00fc maddesinin 14\u2019\u00fcnc\u00fc f\u0131kras\u0131nda yer alan, y\u0131ll\u0131k beyanname \u00fczerinden yararlan\u0131lan indirim tutar\u0131na y\u00f6nelik had [&hellip;]<\/p>\n","protected":false},"author":19,"featured_media":365,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[15],"tags":[],"location":[],"class_list":["post-364","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-sirkuler"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v27.6 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Ar-Ge \u0130ndiriminde ve Teknoloji Geli\u015ftirme B\u00f6lgeleri Kazan\u00e7lar\u0131na \u0130li\u015fkin Yat\u0131r\u0131m Yapma \u015eart\u0131nda De\u011fi\u015fiklik 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\/tr\/ar-ge-indiriminde-ve-teknoloji-gelistirme-bolgeleri-kazanclarina-iliskin-yatirim-yapma-sartinda-degisiklik-yapilmistir\/\" \/>\n<meta property=\"og:locale\" content=\"tr_TR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Ar-Ge \u0130ndiriminde ve Teknoloji Geli\u015ftirme B\u00f6lgeleri Kazan\u00e7lar\u0131na \u0130li\u015fkin Yat\u0131r\u0131m Yapma \u015eart\u0131nda De\u011fi\u015fiklik Yap\u0131lm\u0131\u015ft\u0131r - Moore T\u00fcrkiye\" \/>\n<meta property=\"og:description\" content=\"Sirk\u00fcler\u00a02026 &#8211; 011 Ar-Ge \u0130ndiriminde ve Teknoloji Geli\u015ftirme B\u00f6lgeleri Kazan\u00e7lar\u0131na \u0130li\u015fkin Yat\u0131r\u0131m Yapma \u015eart\u0131nda De\u011fi\u015fiklik Yap\u0131lm\u0131\u015ft\u0131r 31 Aral\u0131k 2025 tarih 33124 (5. 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