{"id":11654,"date":"2026-06-09T16:24:41","date_gmt":"2026-06-09T13:24:41","guid":{"rendered":"https:\/\/www.eyuboglubuyukatak.av.tr\/?p=11654"},"modified":"2026-06-09T16:49:13","modified_gmt":"2026-06-09T13:49:13","slug":"20-yil-i%cc%87stisnasi","status":"publish","type":"post","link":"https:\/\/www.eyuboglubuyukatak.av.tr\/en\/20-yil-i%cc%87stisnasi\/","title":{"rendered":"20 Y\u0131l I\u0307stisnas\u0131"},"content":{"rendered":"<p class=\"wp-block-paragraph\">Gelir vergisine ili\u015fkin \u00f6nemli de\u011fi\u015fiklikler yapan 7582 Say\u0131l\u0131 Baz\u0131 Kanunlarda De\u011fi\u015fiklik Yap\u0131lmas\u0131na Dair Kanun, 4 Haziran 2026 tarihli ve 33270 say\u0131l\u0131 Resmi Gazete\u2019de yay\u0131mlanarak y\u00fcr\u00fcrl\u00fc\u011fe girdi. Buna g\u00f6re;<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>20 Y\u0131l vergi istisnas\u0131 getirildi:<\/strong><\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Gelir Vergisi Kanunu\u2019na eklenen m\u00fckerrer madde 20\/D ile; <strong>son 3 (\u00fc\u00e7) takvim y\u0131l\u0131nda T\u00fcrkiye\u2019de ikametgah\u0131 ve tam m\u00fckellefiyeti bulunmayan ki\u015filerin<\/strong> T\u00fcrkiye\u2019ye yerle\u015fmeleri halinde, yurt d\u0131\u015f\u0131nda elde ettikleri kazan\u00e7 ve iratlar i\u00e7in <strong><u>20 (yirmi) y\u0131l s\u00fcreyle gelir vergisi istisnas\u0131<\/u><\/strong> getirilmi\u015ftir.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Bu kapsamda, \u00fccret, ticari kazan\u00e7, yat\u0131r\u0131m gelirleri ve di\u011fer yurt d\u0131\u015f\u0131 kaynakl\u0131 gelirler T\u00fcrkiye\u2019de gelir vergisine tabi olmayacak ve y\u0131ll\u0131k gelir vergisi beyannamesine dahil edilmeyecektir. D\u00fczenleme ayr\u0131ca, ki\u015filerin ge\u00e7mi\u015fte T\u00fcrkiye\u2019de yaln\u0131zca gayrimenkul sermaye irad\u0131, menkul sermaye irad\u0131 veya de\u011fer art\u0131\u015f\u0131 kazanc\u0131 nedeniyle s\u0131n\u0131rl\u0131 vergi m\u00fckellefiyetinin bulunmu\u015f olmas\u0131n\u0131n istisnadan yararlanmalar\u0131na engel te\u015fkil etmeyece\u011fini a\u00e7\u0131k\u00e7a d\u00fczenlemektedir.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u00d6te yandan, istisna kapsam\u0131ndaki gelirlerle ilgili gider ve maliyetlerin T\u00fcrkiye\u2019de vergilendirilen gelirlerin tespitinde dikkate al\u0131nmas\u0131 m\u00fcmk\u00fcn olmayacak, bu gelirler \u00fczerinden yurt d\u0131\u015f\u0131nda \u00f6denen vergiler de T\u00fcrkiye\u2019de mahsup edilemeyecektir.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u0130stisnadan yararlanma \u015fartlar\u0131n\u0131n sonradan sa\u011flanmad\u0131\u011f\u0131n\u0131n tespit edilmesi halinde ise zaman\u0131nda tahakkuk ettirilmeyen vergiler, <strong>vergi ziya\u0131 h\u00fck\u00fcmleri \u00e7er\u00e7evesinde<\/strong> tarh edilecektir.<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Yukar\u0131daki istisnadan yararlanan ki\u015filere veraset yoluyla intikallerde %1 vergi oran\u0131 avantaj\u0131 getirildi:<\/strong><\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Veraset ve \u0130ntikal Vergisi Kanunu\u2019nda yap\u0131lan de\u011fi\u015fiklik ile yurt d\u0131\u015f\u0131 kaynakl\u0131 gelirler i\u00e7in tan\u0131nan gelir vergisi istisnas\u0131ndan yararlanan ki\u015filerin, s\u00f6z konusu istisna s\u00fcresi i\u00e7inde vefat etmeleri halinde miras yoluyla ger\u00e7ekle\u015fen malvarl\u0131\u011f\u0131 intikallerine \u00f6zel bir veraset ve intikal vergisi avantaj\u0131 getirilmi\u015ftir. Buna g\u00f6re, istisna kapsam\u0131ndaki ki\u015filerden veraset yoluyla ger\u00e7ekle\u015fen mal intikallerinde uygulanacak <strong>veraset ve intikal vergisi oran\u0131 %1 olarak<\/strong> belirlenmi\u015ftir.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u0130lgili de\u011fi\u015fikler Resmi Gazete\u2019de yay\u0131mland\u0131\u011f\u0131 g\u00fcn y\u00fcr\u00fcrl\u00fc\u011fe girmi\u015ftir.<\/p>","protected":false},"excerpt":{"rendered":"<p>Gelir vergisine ili\u015fkin \u00f6nemli de\u011fi\u015fiklikler yapan 7582 Say\u0131l\u0131 Baz\u0131 Kanunlarda De\u011fi\u015fiklik Yap\u0131lmas\u0131na Dair Kanun, 4 Haziran 2026 tarihli ve 33270 say\u0131l\u0131 Resmi Gazete\u2019de yay\u0131mlanarak y\u00fcr\u00fcrl\u00fc\u011fe girdi. Buna g\u00f6re; Gelir Vergisi Kanunu\u2019na eklenen m\u00fckerrer madde 20\/D ile; son 3 (\u00fc\u00e7) takvim y\u0131l\u0131nda T\u00fcrkiye\u2019de ikametgah\u0131 ve tam m\u00fckellefiyeti bulunmayan ki\u015filerin T\u00fcrkiye\u2019ye yerle\u015fmeleri halinde, yurt d\u0131\u015f\u0131nda elde ettikleri [&hellip;]<\/p>","protected":false},"author":1,"featured_media":7997,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[],"class_list":["post-11654","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog"],"_links":{"self":[{"href":"https:\/\/www.eyuboglubuyukatak.av.tr\/en\/wp-json\/wp\/v2\/posts\/11654","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.eyuboglubuyukatak.av.tr\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.eyuboglubuyukatak.av.tr\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.eyuboglubuyukatak.av.tr\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.eyuboglubuyukatak.av.tr\/en\/wp-json\/wp\/v2\/comments?post=11654"}],"version-history":[{"count":2,"href":"https:\/\/www.eyuboglubuyukatak.av.tr\/en\/wp-json\/wp\/v2\/posts\/11654\/revisions"}],"predecessor-version":[{"id":11668,"href":"https:\/\/www.eyuboglubuyukatak.av.tr\/en\/wp-json\/wp\/v2\/posts\/11654\/revisions\/11668"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.eyuboglubuyukatak.av.tr\/en\/wp-json\/wp\/v2\/media\/7997"}],"wp:attachment":[{"href":"https:\/\/www.eyuboglubuyukatak.av.tr\/en\/wp-json\/wp\/v2\/media?parent=11654"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.eyuboglubuyukatak.av.tr\/en\/wp-json\/wp\/v2\/categories?post=11654"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.eyuboglubuyukatak.av.tr\/en\/wp-json\/wp\/v2\/tags?post=11654"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}