{"id":34106,"date":"2026-06-05T10:33:57","date_gmt":"2026-06-05T10:33:57","guid":{"rendered":"https:\/\/www.esin.av.tr\/?p=34106"},"modified":"2026-06-05T10:33:57","modified_gmt":"2026-06-05T10:33:57","slug":"nitelikli-hizmet-merkezi-rejimi-yururluge-girdi-turkiyenin-rekabetci-bir-merkez-olma-hedefinde-yeni-donem","status":"publish","type":"post","link":"https:\/\/www.esin.av.tr\/tr\/2026\/06\/05\/nitelikli-hizmet-merkezi-rejimi-yururluge-girdi-turkiyenin-rekabetci-bir-merkez-olma-hedefinde-yeni-donem\/","title":{"rendered":"Nitelikli Hizmet Merkezi Rejimi Y\u00fcr\u00fcrl\u00fc\u011fe Girdi: T\u00fcrkiye&#8217;nin Rekabet\u00e7i Bir Merkez Olma Hedefinde Yeni D\u00f6nem"},"content":{"rendered":"<p><strong>Yeni Geli\u015fme<\/strong><\/p>\n<p>4 Haziran 2026 tarihli Resmi Gazete\u2019de yay\u0131mlanan Baz\u0131 Kanunlarda De\u011fi\u015fiklik Yap\u0131lmas\u0131na Dair Kanun (\u201c<strong>Kanun<\/strong>\u201d) ile 4875 say\u0131l\u0131 Do\u011frudan Yabanc\u0131 Yat\u0131r\u0131mlar Kanunu\u2019nda (\u201c<strong>Do\u011frudan Yabanc\u0131 Yat\u0131r\u0131mlar Kanunu<\/strong>\u201d) ve 5520 say\u0131l\u0131 Kurumlar Vergisi Kanunu\u2019nda (\u201c<strong>Kurumlar Vergisi Kanunu<\/strong>\u201d) de\u011fi\u015fikli\u011fe gidilerek Nitelikli Hizmet Merkezi (\u201c<strong>NHM<\/strong>\u201d) rejimine y\u00f6nelik d\u00fczenlemeler yap\u0131lm\u0131\u015ft\u0131r (\u201c<strong>De\u011fi\u015fiklik<\/strong>\u201d). B\u00f6ylece, yat\u0131r\u0131m ortam\u0131n\u0131n g\u00fc\u00e7lendirilmesi ve T\u00fcrkiye\u2019nin uluslararas\u0131 rekabet g\u00fcc\u00fcn\u00fcn art\u0131r\u0131lmas\u0131 amac\u0131yla \u00f6ng\u00f6r\u00fclen kapsaml\u0131 reformlar\u0131n \u00f6nemli hukuki sonu\u00e7lar do\u011furmas\u0131 hedeflenmi\u015ftir.<\/p>\n<p>De\u011fi\u015fiklik ile; NHM rejimi tan\u0131mlanm\u0131\u015f, \u0130stanbul Finans Merkezi\u2019nde (\u201c<strong>\u0130FM<\/strong>\u201d) faaliyet g\u00f6steren NHM\u2019ler bak\u0131m\u0131ndan mevcut \u0130FM te\u015fvik rejiminde de \u00e7e\u015fitli uyumla\u015ft\u0131r\u0131c\u0131 de\u011fi\u015fiklikler yap\u0131lm\u0131\u015f ve kurumlar vergisi matrah\u0131n\u0131n tespitinde; kurum kazanc\u0131ndan yap\u0131lacak indirimlerin d\u00fczenlendi\u011fi Kurumlar Vergisi Kanunu\u2019nun 10. maddesi de\u011fi\u015ftirilerek NHM\u2019lere \u00f6nemli vergisel te\u015fvikler sa\u011flanm\u0131\u015ft\u0131r.<\/p>\n<p>Bu b\u00fcltenimizde, Do\u011frudan Yabanc\u0131 Yat\u0131r\u0131mlar Kanunu\u2019nda NHM \u00f6zelinde yap\u0131lan \u00f6nemli de\u011fi\u015fiklikler \u00f6zetlenmi\u015f olup; 22 May\u0131s 2026 tarihinde yay\u0131mlad\u0131\u011f\u0131m\u0131z <strong>\u201c<\/strong><a href=\"https:\/\/urldefense.com\/v3\/__https:\/esinxchange.com\/collect\/click.aspx?u=UmhTRk15dkdGTTRaZXdnd29lc0dVYTM0SzEvZkdVdjRBazJvY3hGTlpiMi8vdjFSd3NKais1SHg5UnpMcFFxU253dHA4NGYwT1RaN2Jad2U5YkVZemtOcHk3ZFdrTGt3dStUTEI4eUdZdlpZTWdpT2pWK25Scm1ZcGFjRUFJZHo3cE05bndvTVZZUGI1T0Y5NWE3UzBBZWc5VlNvbXJZeTk4S05zWk0rQmkwS2JZa0NFTk9pQ1E9PQ==&amp;rh=ff010adb2a311ccaf3b933220f4cb3d7f97cfb65__;!!Hj9Y_P0nvg!VE-z550g0HyCubqRjPjI2cowPf9YdE36nE9It2uBfsSbO7sCJX1wdDQ5uultIxDZZf2jwxfcFrWDYV9F8vUBXc0dUA$\"><strong>T\u00fcrkiye\u2019nin Yeni Vergi ve Yat\u0131r\u0131m Reform Paketi: \u00d6ne \u00c7\u0131kan D\u00fczenlemeler<\/strong><\/a><strong>\u201d<\/strong> (\u201c<strong>B\u00fclten<\/strong>\u201d) ba\u015fl\u0131kl\u0131 b\u00fcltenimizde, konuya ili\u015fkin kurumlar vergisi indirimi ve nitelikli personele sa\u011flanan \u00fccret istisnas\u0131na ili\u015fkin a\u00e7\u0131klamalar\u0131m\u0131za ula\u015fabilirsiniz.<\/p>\n<p>&nbsp;<\/p>\n<p><strong>Nitelikli Hizmet Merkezi Tan\u0131m\u0131<\/strong><br \/>\nNHM rejimi, Kanun\u2019un Resmi Gazete\u2019de yay\u0131mland\u0131\u011f\u0131 tarih itibariyle y\u00fcr\u00fcrl\u00fc\u011fe girmesiyle birlikte fiilen uygulanabilir hale gelmi\u015ftir. De\u011fi\u015fiklik kapsam\u0131nda Do\u011frudan Yabanc\u0131 Yat\u0131r\u0131mlar Kanunu\u2019na eklenen Ek Madde 1 kapsam\u0131nda NHM; en az \u00fc\u00e7 farkl\u0131 \u00fclkede aktif olarak faaliyet g\u00f6steren ili\u015fkili \u015firketlere veya \u015firketler toplulu\u011funa hizmet sunmak ve a\u015fa\u011f\u0131da belirtilen faaliyetleri yapmak amac\u0131yla kurulan ve y\u0131ll\u0131k has\u0131lat\u0131n\u0131n en az %80\u2019ini yurt d\u0131\u015f\u0131ndaki ili\u015fkili taraflardan elde eden sermaye \u015firketleri olarak tan\u0131mlanm\u0131\u015ft\u0131r.<\/p>\n<p>De\u011fi\u015fiklik ile birlikte NHM\u2019ler taraf\u0131ndan sunulabilecek hizmetler; finansal dan\u0131\u015fmanl\u0131k, stratejik y\u00f6netim dan\u0131\u015fmanl\u0131\u011f\u0131, risk y\u00f6netimi, nakit ve likidite y\u00f6netimi, fonlama ve bor\u00e7lanma i\u015flemleri, yat\u0131r\u0131m ve sermaye yap\u0131s\u0131 planlamas\u0131, b\u00fct\u00e7eleme, finansal raporlama ve analiz, uluslararas\u0131 muhasebe ve uyum, denetim, dijital d\u00f6n\u00fc\u015f\u00fcm ve teknoloji dan\u0131\u015fmanl\u0131\u011f\u0131, yat\u0131r\u0131m ve veri analizi, hukuk dan\u0131\u015fmanl\u0131\u011f\u0131 (yurt i\u00e7i faaliyetlere veya T\u00fcrk hukukuna y\u00f6nelik hukuk dan\u0131\u015fmanl\u0131\u011f\u0131, sadece 19\/3\/1969 tarihli ve 1136 say\u0131l\u0131 Avukatl\u0131k Kanunu kapsam\u0131nda hizmet verebilecek avukat veya avukat ortakl\u0131\u011f\u0131ndan al\u0131nmak suretiyle), tan\u0131t\u0131m, marka y\u00f6netimi, insan kaynaklar\u0131 ve e\u011fitim hizmetleri ile bu hizmetlere ili\u015fkin koordinasyon ve y\u00f6netim hizmeti ile sat\u0131\u015f, sat\u0131\u015f sonras\u0131 destek, teknik destek, ara\u015ft\u0131rma ve geli\u015ftirme, d\u0131\u015f tedarik, yeni geli\u015ftirilen \u00fcr\u00fcnlerin test edilmesi, laboratuvar hizmetleri gibi faaliyetlere ili\u015fkin koordinasyon ve y\u00f6netim hizmeti \u00a0faaliyetleri olarak belirtilmi\u015ftir.<\/p>\n<p>De\u011fi\u015fiklik uyar\u0131nca ayr\u0131ca yukar\u0131da say\u0131lan hizmetleri do\u011frudan ifa eden ve destek personeli d\u0131\u015f\u0131nda kalan \u00e7al\u0131\u015fanlar nitelikli hizmet personeli olarak tan\u0131mlanm\u0131\u015ft\u0131r.<\/p>\n<p>NHM\u2019lerin faaliyetlerinin d\u00fczenlenmesine ili\u015fkin olarak Sanayi ve Teknoloji Bakanl\u0131\u011f\u0131\u2019n\u0131n; Hazine ve Maliye Bakanl\u0131\u011f\u0131 ile Ticaret Bakanl\u0131\u011f\u0131\u2019n\u0131n g\u00f6r\u00fc\u015f\u00fcn\u00fc almak suretiyle yetkili oldu\u011fu belirtilmi\u015ftir.<\/p>\n<p>&nbsp;<\/p>\n<p><strong>Nitelikli Hizmet Merkezi\u2019ne Sa\u011flanan Avantajlar<\/strong><br \/>\nDo\u011frudan Yabanc\u0131 Yat\u0131r\u0131mlar Kanunu kapsam\u0131nda Nitelikli Hizmet Merkezi olarak faaliyette bulunan kurumlar bak\u0131m\u0131ndan Kurumlar Vergisi Kanunu\u2019nun 10. maddesinin birinci f\u0131kras\u0131n\u0131n (i) bendi a\u015fa\u011f\u0131daki \u015fekilde de\u011fi\u015ftirilmi\u015f ve f\u0131kraya a\u015fa\u011f\u0131daki bent eklenmi\u015ftir:<\/p>\n<ul>\n<li><em>\u201ci) Yurt d\u0131\u015f\u0131ndan sat\u0131n al\u0131nan mallar\u0131n T\u00fcrkiye\u2019ye getirilmeksizin yurt d\u0131\u015f\u0131nda sat\u0131lmas\u0131ndan veya yurt d\u0131\u015f\u0131nda ger\u00e7ekle\u015fen mal al\u0131m sat\u0131mlar\u0131na arac\u0131l\u0131k edilmesinden sa\u011flanan kazan\u00e7lar\u0131n %95\u2019i (9\/1\/2002 tarihli ve 4737 say\u0131l\u0131 End\u00fcstri B\u00f6lgeleri Kanunu kapsam\u0131nda kurulan end\u00fcstri b\u00f6lgelerinden, b\u00f6lgenin yabanc\u0131 yat\u0131r\u0131m yo\u011funlu\u011funa g\u00f6re Cumhurba\u015fkan\u0131nca uygun bulunanlar ile 22\/6\/2022 tarihli ve 7412 say\u0131l\u0131 \u0130stanbul Finans Merkezi Kanunu h\u00fck\u00fcmlerine g\u00f6re kat\u0131l\u0131mc\u0131 belgesi alarak \u0130stanbul Finans Merkezi B\u00f6lgesinde faaliyette bulunan kurumlar bak\u0131m\u0131ndan bu oran %100 olarak uygulan\u0131r.)<\/em><\/li>\n<\/ul>\n<p><em>Bu indirimden yararlan\u0131labilmesi i\u00e7in kazanc\u0131n elde edildi\u011fi hesap d\u00f6nemine ili\u015fkin y\u0131ll\u0131k kurumlar vergisi beyannamesinin verilmesi gereken tarihe kadar T\u00fcrkiye\u2019ye transfer edilmi\u015f olmas\u0131, arac\u0131l\u0131k faaliyetine ili\u015fkin mallar\u0131n sat\u0131c\u0131s\u0131 ve al\u0131c\u0131s\u0131n\u0131n T\u00fcrkiye\u2019de olmamas\u0131 \u015fartt\u0131r. Cumhurba\u015fkan\u0131, bu bentte yer alan oranlar\u0131 s\u0131f\u0131ra kadar indirmeye, %100\u2019e kadar art\u0131rmaya yetkilidir.\u201d<\/em><\/p>\n<ul>\n<li><em>\u201cj)\u00a05\/6\/2003\u00a0tarihli ve 4875 say\u0131l\u0131 Do\u011frudan Yabanc\u0131 Yat\u0131r\u0131mlar Kanunu kapsam\u0131nda nitelikli hizmet merkezi olarak faaliyette bulunan kurumlar\u0131n, m\u00fcnhas\u0131ran bu faaliyetleri kapsam\u0131nda yurt d\u0131\u015f\u0131ndan elde ettikleri kazan\u00e7lar\u0131n %95\u2019i (4737 say\u0131l\u0131 Kanun kapsam\u0131nda kurulan end\u00fcstri b\u00f6lgelerinden, b\u00f6lgenin yabanc\u0131 yat\u0131r\u0131m yo\u011funlu\u011funa g\u00f6re Cumhurba\u015fkan\u0131nca uygun bulunanlar ile 7412 say\u0131l\u0131 Kanun h\u00fck\u00fcmlerine g\u00f6re kat\u0131l\u0131mc\u0131 belgesi alarak \u0130stanbul Finans Merkezi B\u00f6lgesinde nitelikli hizmet merkezi olarak faaliyette bulunan kurumlar bak\u0131m\u0131ndan bu oran %100 olarak uygulan\u0131r.).<\/em><\/li>\n<\/ul>\n<p><em>Bu indirim; kazanc\u0131n elde edildi\u011fi hesap d\u00f6nemine ili\u015fkin y\u0131ll\u0131k kurumlar vergisi beyannamesinin verilmesi gereken tarihe kadar T\u00fcrkiye\u2019ye transfer edilmesi \u015fart\u0131yla, nitelikli hizmet merkezinin faaliyete ge\u00e7ti\u011fi hesap d\u00f6neminden itibaren yirmi hesap d\u00f6nemi itibar\u0131yla uygulan\u0131r. Cumhurba\u015fkan\u0131, bu bentte yer alan oranlar\u0131 %50\u2019ye kadar indirmeye, %100\u2019e kadar art\u0131rmaya yetkilidir.\u201d<\/em><\/p>\n<p>&nbsp;<\/p>\n<p>NHM\u2019ler i\u00e7in sa\u011flanan vergisel avantajlar\u0131n detayl\u0131 olarak de\u011ferlendirildi\u011fi\u00a0<a href=\"https:\/\/urldefense.com\/v3\/__https:\/esinxchange.com\/collect\/click.aspx?u=UmhTRk15dkdGTTRaZXdnd29lc0dVYTM0SzEvZkdVdjRBazJvY3hGTlpiMi8vdjFSd3NKais1SHg5UnpMcFFxU253dHA4NGYwT1RaN2Jad2U5YkVZemtOcHk3ZFdrTGt3dStUTEI4eUdZdlpZTWdpT2pWK25Scm1ZcGFjRUFJZHo3cE05bndvTVZZUGI1T0Y5NWE3UzBBZWc5VlNvbXJZeTk4S05zWk0rQmkwS2JZa0NFTk9pQ1E9PQ==&amp;rh=ff010adb2a311ccaf3b933220f4cb3d7f97cfb65__;!!Hj9Y_P0nvg!VE-z550g0HyCubqRjPjI2cowPf9YdE36nE9It2uBfsSbO7sCJX1wdDQ5uultIxDZZf2jwxfcFrWDYV9F8vUBXc0dUA$\"><strong>B\u00fclten<\/strong><\/a>\u2019imizi inceleyebilirsiniz.<\/p>\n<p><strong>Sonu\u00e7<\/strong><\/p>\n<p>De\u011fi\u015fiklik ile y\u00fcr\u00fcrl\u00fc\u011fe giren NHM rejimi, T\u00fcrkiye\u2019nin uluslararas\u0131 yat\u0131r\u0131m ortam\u0131n\u0131 geli\u015ftirmeye y\u00f6nelik stratejik ad\u0131mlar\u0131ndan biri olarak \u00f6ne \u00e7\u0131kmaktad\u0131r. B\u00f6ylelikle, \u00e7ok uluslu \u015firketlerin b\u00f6lgesel y\u00f6netim ve hizmet faaliyetlerini T\u00fcrkiye\u2019de konumland\u0131rmalar\u0131n\u0131 te\u015fvik eden somut bir yap\u0131 tesis edilmi\u015ftir.<\/p>\n<p>S\u00f6z konusu d\u00fczenlemeler b\u00fct\u00fcnc\u00fcl bir bak\u0131\u015f a\u00e7\u0131s\u0131yla ele al\u0131nd\u0131\u011f\u0131nda, T\u00fcrkiye\u2019nin uluslararas\u0131 yat\u0131r\u0131m, finans, teknoloji ve hizmet alanlar\u0131nda rekabet g\u00fcc\u00fcn\u00fc art\u0131rmay\u0131 hedefleyen geni\u015f \u00f6l\u00e7ekli bir ekonomik politika anlay\u0131\u015f\u0131n\u0131n benimsendi\u011fi g\u00f6r\u00fclmektedir. \u00d6zellikle \u0130FM ile kurulan ba\u011f ve nitelikli i\u015f g\u00fcc\u00fcn\u00fc merkeze alan yap\u0131, T\u00fcrkiye\u2019nin yaln\u0131zca bir \u00fcretim \u00fcss\u00fc de\u011fil, ayn\u0131 zamanda bir y\u00f6netim ve hizmet merkezi olarak konumland\u0131r\u0131lmas\u0131na hizmet etmektedir.<\/p>\n<p>Bu \u00e7er\u00e7evede, NHM d\u00fczenlemelerinin \u00f6n\u00fcm\u00fczdeki d\u00f6nemde \u015firketlerin organizasyonel yap\u0131lanmalar\u0131 ve yat\u0131r\u0131m stratejileri \u00fczerinde belirleyici etkiler yaratmas\u0131 ve T\u00fcrkiye\u2019nin b\u00f6lgesel merkez olma hedefini g\u00fc\u00e7lendirmesi beklenmektedir.<\/p>\n<p>Do\u011frudan Yabanc\u0131 Yat\u0131r\u0131mlar Kanunu\u2019nda yap\u0131lan de\u011fi\u015fiklik ile ilgili olarak Sanayi ve Teknoloji Bakanl\u0131\u011f\u0131\u2019n\u0131n; Hazine ve Maliye Bakanl\u0131\u011f\u0131 ile Ticaret Bakanl\u0131\u011f\u0131n\u0131n g\u00f6r\u00fc\u015f\u00fcn\u00fc almak suretiyle yetkili oldu\u011fu dikkate al\u0131narak ikincil mevzuata ili\u015fkin olas\u0131 d\u00fczenlemeler ayr\u0131ca takip edilmelidir.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Yeni Geli\u015fme 4 Haziran 2026 tarihli Resmi Gazete\u2019de yay\u0131mlanan Baz\u0131 Kanunlarda De\u011fi\u015fiklik Yap\u0131lmas\u0131na Dair Kanun (\u201cKanun\u201d) ile 4875 say\u0131l\u0131 Do\u011frudan [&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":[103],"class_list":["post-34106","post","type-post","status-publish","format-standard","hentry","category-legal-alerts","tag-corporate-tr"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v24.0 - https:\/\/yoast.com\/wordpress\/plugins\/seo\/ -->\n<title>Nitelikli Hizmet Merkezi Rejimi Y\u00fcr\u00fcrl\u00fc\u011fe Girdi: T\u00fcrkiye&#039;nin Rekabet\u00e7i Bir Merkez Olma Hedefinde Yeni D\u00f6nem<\/title>\n<meta name=\"description\" content=\"Yeni Geli\u015fme 4 Haziran 2026 tarihli Resmi Gazete\u2019de yay\u0131mlanan Baz\u0131 Kanunlarda De\u011fi\u015fiklik Yap\u0131lmas\u0131na Dair Kanun (\u201cKanun\u201d) ile 4875 say\u0131l\u0131 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