{"id":11660,"date":"2026-06-09T16:30:27","date_gmt":"2026-06-09T13:30:27","guid":{"rendered":"https:\/\/www.eyuboglubuyukatak.av.tr\/?p=11660"},"modified":"2026-06-09T16:51:49","modified_gmt":"2026-06-09T13:51:49","slug":"sanayicilere-kurumlar-vergisi-i%cc%87stisnasi","status":"publish","type":"post","link":"https:\/\/www.eyuboglubuyukatak.av.tr\/en\/sanayicilere-kurumlar-vergisi-i%cc%87stisnasi\/","title":{"rendered":"Sanayicilere Kurumlar Vergisi I\u0307stisnas\u0131"},"content":{"rendered":"<p class=\"wp-block-paragraph\">Kurumlar vergilerine 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.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Kurumlar Vergisi Kanunu\u2019nun 32\u2019nci maddesi yedinci f\u0131kras\u0131 uyar\u0131nca, ihracat yapan kurumlar\u0131n m\u00fcnhas\u0131ran ihracattan elde ettikleri kazan\u00e7lar\u0131na kurumlar vergisi oran\u0131 5 puan indirimli uygulanmaktad\u0131r. Bu indirim, <strong>arac\u0131l\u0131 ihracat s\u00f6zle\u015fmesine dayanarak imalat\u00e7\u0131 veya tedarik\u00e7i kurumlar\u0131n<\/strong> <strong>(i)<\/strong> d\u0131\u015f ticaret sermaye \u015firketleri veya <strong>(ii)<\/strong> sekt\u00f6rel d\u0131\u015f ticaret \u015firketleri \u00fczerinden ger\u00e7ekle\u015ftirdikleri ihracat faaliyetlerinden elde ettikleri kazan\u00e7lar\u0131 i\u00e7in ge\u00e7erlidir.&nbsp;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Kurumlar Vergisi Kanunu\u2019nun 32\u2019nci maddesinin de\u011fi\u015ftirilen 8. f\u0131kras\u0131 uyar\u0131nca, k<strong>urumlar vergisi oran\u0131n\u0131n %12,5 olarak uygulanaca\u011f\u0131 kazan\u00e7lar <\/strong>ve <strong>aranan \u015fartlar<\/strong> \u015fu \u015fekildedir:<\/p>\n\n\n\n<ol style=\"list-style-type:lower-alpha\" class=\"wp-block-list\">\n<li>Sanayi Sicil Belgesine sahip olmak ve fiilen \u00fcretim faaliyetiyle u\u011fra\u015fmak,<\/li>\n\n\n\n<li>Bu kurumlar\u0131n m\u00fcnhas\u0131ran (sadece) \u00fcretim faaliyetlerinden elde ettikleri kazan\u00e7lar,<\/li>\n\n\n\n<li>Zirai \u00fcretim faaliyetiyle u\u011fra\u015fan kurumlar\u0131n m\u00fcnhas\u0131ran bu \u00fcretim faaliyetlerinden elde ettikleri kazan\u00e7lar.<\/li>\n<\/ol>\n\n\n\n<p class=\"wp-block-paragraph\">Yap\u0131lan de\u011fi\u015fiklik ile <strong>%<u>12,5 oran\u0131ndan faydalan\u0131lan kazan\u00e7lar i\u00e7in<\/u> yedinci f\u0131krada d\u00fczenlenen 5 puanl\u0131k ihracat indiriminin ayr\u0131ca uygulanmayaca\u011f\u0131 <\/strong>h\u00fck\u00fcm alt\u0131na al\u0131narak m\u00fckerrer faydalanma engellenmi\u015ftir.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Bu h\u00fck\u00fcm, 2027 y\u0131l\u0131 ve izleyen vergilendirme d\u00f6nemlerinde elde edilen kazan\u00e7lara; \u00f6zel hesap d\u00f6nemine tabi olan kurumlar\u0131n ise 2027 takvim y\u0131l\u0131nda ba\u015flayan \u00f6zel hesap d\u00f6nemi ve izleyen vergilendirme d\u00f6nemlerinde elde edilen kazan\u00e7lar\u0131na uygulanmak \u00fczere 4 Haziran 2026 tarihinde y\u00fcr\u00fcrl\u00fc\u011fe girmi\u015ftir.<\/p>","protected":false},"excerpt":{"rendered":"<p>Kurumlar vergilerine 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. Kurumlar Vergisi Kanunu\u2019nun 32\u2019nci maddesi yedinci f\u0131kras\u0131 uyar\u0131nca, ihracat yapan kurumlar\u0131n m\u00fcnhas\u0131ran ihracattan elde ettikleri kazan\u00e7lar\u0131na kurumlar vergisi oran\u0131 5 puan indirimli uygulanmaktad\u0131r. Bu indirim, arac\u0131l\u0131 ihracat s\u00f6zle\u015fmesine dayanarak [&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-11660","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\/11660","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=11660"}],"version-history":[{"count":2,"href":"https:\/\/www.eyuboglubuyukatak.av.tr\/en\/wp-json\/wp\/v2\/posts\/11660\/revisions"}],"predecessor-version":[{"id":11671,"href":"https:\/\/www.eyuboglubuyukatak.av.tr\/en\/wp-json\/wp\/v2\/posts\/11660\/revisions\/11671"}],"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=11660"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.eyuboglubuyukatak.av.tr\/en\/wp-json\/wp\/v2\/categories?post=11660"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.eyuboglubuyukatak.av.tr\/en\/wp-json\/wp\/v2\/tags?post=11660"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}