{"id":33644,"date":"2026-05-04T10:20:17","date_gmt":"2026-05-04T10:20:17","guid":{"rendered":"https:\/\/www.esin.av.tr\/?p=33644"},"modified":"2026-05-04T10:20:17","modified_gmt":"2026-05-04T10:20:17","slug":"yurt-disi-istirak-kazanclari-istisnasi-ve-nitelikli-hizmet-ihraci-indirimi-oranlarinda-mukellefler-lehine-onemli-degisiklikler-yapildi","status":"publish","type":"post","link":"https:\/\/www.esin.av.tr\/tr\/2026\/05\/04\/yurt-disi-istirak-kazanclari-istisnasi-ve-nitelikli-hizmet-ihraci-indirimi-oranlarinda-mukellefler-lehine-onemli-degisiklikler-yapildi\/","title":{"rendered":"Yurt D\u0131\u015f\u0131 \u0130\u015ftirak Kazan\u00e7lar\u0131 \u0130stisnas\u0131 ve Nitelikli Hizmet \u0130hrac\u0131 \u0130ndirimi Oranlar\u0131nda M\u00fckellefler Lehine \u00d6nemli De\u011fi\u015fiklikler Yap\u0131ld\u0131"},"content":{"rendered":"<p><strong>Yeni Geli\u015fmeler<\/strong><br \/>\n30 Nisan 2026 tarihli ve 33239 say\u0131l\u0131 Resm\u00ee Gazete&#8217;de yay\u0131mlanan <a href=\"https:\/\/urldefense.com\/v3\/__https:\/esinxchange.com\/collect\/click.aspx?u=RmFCZ010UC92eklUSkpKYTF2WEhpazJjZ1FqSWtzL0xFVFc4K0ZYSlVEMmtkeDZ3cS9lampIOEJLM2VwSWNYaTJ1MXFiQVI5SVhsTzlGR0VQczJ1dkhQSEEyR2dDTWl3SGhzbXkzTlJvOFlNMmphWnlieVBqRFUrNzI2RTluZGc=&amp;rh=ff0107d5239d42b234c7563404408c7835790519__;!!Hj9Y_P0nvg!TZpDuphzRMahqNQCMvRJWqRqyDXrzTHEHuWU3tw74Jmz_WgFznfMVZi2vLhKnSi--fzxpZhsQYucUk44bHwABv6-kQ$\">11257 Say\u0131l\u0131 Cumhurba\u015fkan\u0131 Karar\u0131<\/a> ile 193 say\u0131l\u0131 Gelir Vergisi Kanunu&#8217;nun 22. ve 89. maddeleri ile 5520 say\u0131l\u0131 Kurumlar Vergisi Kanunu&#8217;nun 5. ve 10. maddelerinde yer alan baz\u0131 oran ve e\u015fikler m\u00fckellefler lehine yeniden belirlenmi\u015ftir.<\/p>\n<p>Bu b\u00fcltenimizde, 11257 Say\u0131l\u0131 Cumhurba\u015fkan\u0131 Karar\u0131 (&#8220;<strong>Karar<\/strong>&#8220;) kapsam\u0131nda yap\u0131lan d\u00fczenlemelere yer verdik.<\/p>\n<p><strong>Karar ile Yap\u0131lan D\u00fczenlemeler Ne Anlama Geliyor?\u200b<\/strong><\/p>\n<p><strong>A. Yurt D\u0131\u015f\u0131 \u0130\u015ftirak Kazan\u00e7lar\u0131 \u0130stisnas\u0131na \u0130li\u015fkin De\u011fi\u015fiklikler<\/strong><\/p>\n<p><strong><u>I. Ger\u00e7ek ki\u015fi ortaklar a\u00e7\u0131s\u0131ndan<\/u><\/strong><\/p>\n<p>Gelir Vergisi Kanunu\u2019nun 22. maddesi uyar\u0131nca, belirli \u015fartlar\u0131 ta\u015f\u0131yan yurt d\u0131\u015f\u0131 i\u015ftiraklerden elde edilen k\u00e2r paylar\u0131, ilgili gelir vergisi beyannamesinin verilmesi gereken tarihe kadar T\u00fcrkiye\u2019ye transfer edilmesi \u015fart\u0131yla %50 oran\u0131nda gelir vergisi istisnas\u0131na tabi tutulmaktayd\u0131. S\u00f6z konusu istisnadan yararlan\u0131labilmesi i\u00e7in, yurt d\u0131\u015f\u0131 i\u015ftirakte asgari %50 oran\u0131nda ortakl\u0131k pay\u0131na sahip olunmas\u0131 \u015fart\u0131 aranmaktayd\u0131.<\/p>\n<p>Karar&#8217;\u0131n 1. maddesi ile, yurt d\u0131\u015f\u0131 i\u015ftirak kazan\u00e7lar\u0131na ili\u015fkin istisnadan yararlanabilmek i\u00e7in \u00f6ng\u00f6r\u00fclen asgari ortakl\u0131k pay\u0131 oran\u0131 %50\u2019den %20\u2019ye d\u00fc\u015f\u00fcr\u00fclm\u00fc\u015ft\u00fcr.<\/p>\n<p><strong><u>II. Kurumlar vergisi m\u00fckellefleri a\u00e7\u0131s\u0131ndan<\/u><\/strong><\/p>\n<p>Benzer \u015fekilde, Kurumlar Vergisi Kanunu&#8217;nun 5\/1-b maddesinde d\u00fczenlenen yurt d\u0131\u015f\u0131 i\u015ftirak kazanc\u0131 istisnas\u0131na y\u00f6nelik asgari ortakl\u0131k pay\u0131 oran\u0131 da %50\u2019den %20\u2019ye indirilmi\u015ftir. Bununla birlikte, istisna kapsam\u0131nda dikkate al\u0131nabilecek i\u015ftirak kazanc\u0131 oran\u0131 ise %50\u2019den %80\u2019e \u00e7\u0131kar\u0131lm\u0131\u015ft\u0131r.<\/p>\n<p>An\u0131lan \u015fartlar\u0131n sa\u011flanmas\u0131 h\u00e2linde, i\u015ftirak kazanc\u0131n\u0131n ilgili hesap d\u00f6nemine ait kurumlar vergisi beyannamesinin verilmesi gereken tarihe kadar T\u00fcrkiye\u2019ye transfer edilmesi zorunlulu\u011fu aynen devam etmektedir.<\/p>\n<p>S\u00f6z konusu de\u011fi\u015fiklikler, yay\u0131m tarihi olan 30 Nisan 2026 tarihinde y\u00fcr\u00fcrl\u00fc\u011fe girmi\u015f olup, 1 Ocak 2026 tarihinden itibaren ba\u015flayan vergilendirme d\u00f6nemleri gelir ve kazan\u00e7lar\u0131na uygulanacakt\u0131r.<\/p>\n<p><strong>B. Nitelikli Hizmet \u0130hrac\u0131na \u0130li\u015fkin \u0130ndirim Oran\u0131n\u0131n Art\u0131r\u0131lmas\u0131<\/strong><\/p>\n<p>Yurt d\u0131\u015f\u0131na verilen ve m\u00fcnhas\u0131ran yurt d\u0131\u015f\u0131nda yararlan\u0131lan; mimarl\u0131k, m\u00fchendislik, tasar\u0131m, yaz\u0131l\u0131m, t\u0131bbi raporlama, muhasebe kayd\u0131 tutma, \u00e7a\u011fr\u0131 merkezi, \u00fcr\u00fcn testi, sertifikasyon, veri saklama, veri i\u015fleme ve veri analizi hizmetleri ile T\u00fcrkiye\u2019de yerle\u015fik olmayan ki\u015filere y\u00f6nelik e\u011fitim ve sa\u011fl\u0131k hizmetlerinden elde edilen kazan\u00e7lar bak\u0131m\u0131ndan uygulanan indirim oran\u0131nda art\u0131\u015f yap\u0131lm\u0131\u015ft\u0131r.<\/p>\n<p>Bu kapsamda, Gelir Vergisi Kanunu\u2019nun 89\/1-13.maddesi ile Kurumlar Vergisi Kanunu\u2019nun 10\/1-\u011f maddesi kapsam\u0131nda %80 olarak uygulanan indirim oran\u0131, Karar ile %100\u2019e \u00e7\u0131kar\u0131lm\u0131\u015ft\u0131r.<\/p>\n<p>S\u00f6z konusu de\u011fi\u015fiklik, 1 Ocak 2026 tarihinden itibaren ba\u015flayan vergilendirme d\u00f6nemleri gelir ve kazan\u00e7lar\u0131na uygulanmak \u00fczere, Karar\u2019\u0131n yay\u0131m tarihi olan 30 Nisan 2026 tarihinde y\u00fcr\u00fcrl\u00fc\u011fe girmi\u015ftir.<\/p>\n<p><strong>Sonu\u00e7<\/strong><\/p>\n<p>Karar kapsam\u0131nda m\u00fckellefler lehine yap\u0131lan de\u011fi\u015fikliklerle bir yandan yurt d\u0131\u015f\u0131ndan elde edilen temett\u00fc gelirlerine ili\u015fkin istisnalar\u0131n kapsam\u0131 geni\u015fletilmi\u015f, di\u011fer yandan yurt d\u0131\u015f\u0131na yap\u0131lan nitelikli hizmet ihrac\u0131na y\u00f6nelik kazan\u00e7lar\u0131n tamam\u0131n\u0131n gelir ve kurumlar vergisi matrah\u0131ndan indirilmesinin \u00f6n\u00fc a\u00e7\u0131lm\u0131\u015ft\u0131r.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Yeni Geli\u015fmeler 30 Nisan 2026 tarihli ve 33239 say\u0131l\u0131 Resm\u00ee Gazete&#8217;de yay\u0131mlanan 11257 Say\u0131l\u0131 Cumhurba\u015fkan\u0131 Karar\u0131 ile 193 say\u0131l\u0131 Gelir [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_stopmodifiedupdate":false,"_modified_date":"","footnotes":""},"categories":[120],"tags":[95],"class_list":["post-33644","post","type-post","status-publish","format-standard","hentry","category-legal-alerts","tag-tax-tr"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v24.0 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Yurt D\u0131\u015f\u0131 \u0130\u015ftirak Kazan\u00e7lar\u0131 \u0130stisnas\u0131 ve Nitelikli Hizmet \u0130hrac\u0131 \u0130ndirimi Oranlar\u0131nda M\u00fckellefler Lehine \u00d6nemli De\u011fi\u015fiklikler Yap\u0131ld\u0131<\/title>\n<meta name=\"description\" content=\"Yeni Geli\u015fmeler 30 Nisan 2026 tarihli ve 33239 say\u0131l\u0131 Resm\u00ee Gazete&#039;de 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