{"id":11664,"date":"2026-06-09T16:34:12","date_gmt":"2026-06-09T13:34:12","guid":{"rendered":"https:\/\/www.eyuboglubuyukatak.av.tr\/?p=11664"},"modified":"2026-06-09T16:55:07","modified_gmt":"2026-06-09T13:55:07","slug":"transit-ticaret-ve-hizmet-i%cc%87hracati-kazanc%cc%a7larina-kurumlar-vergisi-tes%cc%a7viki","status":"publish","type":"post","link":"https:\/\/www.eyuboglubuyukatak.av.tr\/en\/transit-ticaret-ve-hizmet-i%cc%87hracati-kazanc%cc%a7larina-kurumlar-vergisi-tes%cc%a7viki\/","title":{"rendered":"Transit Ticaret ve Hizmet I\u0307hracat\u0131 Kazanc\u0327lar\u0131na Kurumlar Vergisi Tes\u0327viki"},"content":{"rendered":"<p class=\"wp-block-paragraph\">Uluslararas\u0131 ticaret faaliyetlerinden elde edilen kazan\u00e7lara y\u00f6nelik \u00f6nemli vergi te\u015fvikleri i\u00e7eren 7582 Say\u0131l\u0131 Baz\u0131 Kanunlarda De\u011fi\u015fiklik Yap\u0131lmas\u0131na Dair Kanun (\u201c<strong>Kanun<\/strong>\u201d), 4 Haziran 2026 tarihli ve 33270 say\u0131l\u0131 Resmi Gazete\u2019de yay\u0131mlanarak y\u00fcr\u00fcrl\u00fc\u011fe girdi. Kanun ile Kurumlar Vergisi Kanunu\u2019nda yap\u0131lan de\u011fi\u015fiklikler kapsam\u0131nda, transit ticaret faaliyetlerinden ve yurt d\u0131\u015f\u0131nda ger\u00e7ekle\u015ftirilen mal al\u0131m sat\u0131m i\u015flemlerine arac\u0131l\u0131k edilmesinden elde edilen kazan\u00e7lar i\u00e7in yeni kurumlar vergisi indirimleri \u00f6ng\u00f6r\u00fclm\u00fc\u015ft\u00fcr;<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Kanun ile, yurt d\u0131\u015f\u0131ndan sat\u0131n al\u0131nan mallar\u0131n T\u00fcrkiye\u2019ye getirilmeksizin ba\u015fka \u00fclkelerde sat\u0131lmas\u0131ndan (transit ticaret) veya yurt d\u0131\u015f\u0131nda ger\u00e7ekle\u015ftirilen mal al\u0131m sat\u0131m i\u015flemlerine arac\u0131l\u0131k edilmesinden elde edilen kazan\u00e7lara \u00f6nemli bir kurumlar vergisi avantaj\u0131 getirilmi\u015ftir.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">D\u00fczenleme kapsam\u0131nda, s\u00f6z konusu faaliyetlerden elde edilen kazan\u00e7lar\u0131n <strong><u>%95\u2019i kurumlar vergisi matrah\u0131ndan indirilebilecektir.<\/u><\/strong> B\u00f6ylece ilgili kazan\u00e7lar\u0131n yaln\u0131zca %5\u2019lik k\u0131sm\u0131 kurumlar vergisine tabi olacakt\u0131r. Yabanc\u0131 yat\u0131r\u0131m yo\u011funlu\u011fu dikkate al\u0131narak <strong><u>Cumhurba\u015fkan\u0131nca uygun bulunan end\u00fcstri b\u00f6lgelerinde faaliyet g\u00f6steren kurumlar ile \u0130stanbul Finans Merkezi\u2019nde faaliyet g\u00f6steren kurumlar bak\u0131m\u0131ndan ise indirim oran\u0131 %100<\/u><\/strong> olarak uygulanabilecek ve bu faaliyetlerden elde edilen kazan\u00e7lar\u0131n tamam\u0131 kurumlar vergisinden istisna hale gelebilecektir.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">S\u00f6z konusu indirimden yararlan\u0131labilmesi i\u00e7in;<\/p>\n\n\n\n<ol style=\"list-style-type:lower-alpha\" class=\"wp-block-list\">\n<li>Elde edilen kazanc\u0131n, <strong>ilgili hesap d\u00f6nemine ili\u015fkin kurumlar vergisi beyannamesinin verilmesi gereken tarihe kadar <u>T\u00fcrkiye\u2019ye transfer edilmesi<\/u> <\/strong>gerekmektedir.<\/li>\n\n\n\n<li>Arac\u0131l\u0131k faaliyetlerinden elde edilen kazan\u00e7lar bak\u0131m\u0131ndan, <strong>i\u015fleme konu mallar\u0131n hem sat\u0131c\u0131s\u0131n\u0131n hem de al\u0131c\u0131s\u0131n\u0131n <u>T\u00fcrkiye d\u0131\u015f\u0131nda<\/u> bulunmas\u0131 <\/strong>\u015fart\u0131 aranmaktad\u0131r.<\/li>\n<\/ol>\n\n\n\n<p class=\"wp-block-paragraph\">D\u00fczenleme, \u00f6zellikle uluslararas\u0131 ticaret yapan, transit ticaret faaliyetlerinde bulunan veya yurt d\u0131\u015f\u0131ndaki al\u0131m-sat\u0131m i\u015flemlerine arac\u0131l\u0131k eden \u015firketler a\u00e7\u0131s\u0131ndan \u00f6nemli bir vergi avantaj\u0131 sa\u011flamaktad\u0131r. S\u00f6z konusu indirim oranlar\u0131n\u0131 de\u011fi\u015ftirmeye Cumhurba\u015fkan\u0131 yetkili k\u0131l\u0131nm\u0131\u015ft\u0131r.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">D\u00fczenleme, 1 Ocak 2026 tarihinden itibaren ba\u015flayan vergilendirme d\u00f6nemlerine ili\u015fkin kazan\u00e7lar i\u00e7in uygulanacak olup, kurumlar vergisi beyannameleri bak\u0131m\u0131ndan ise 1 Temmuz 2026 tarihinden itibaren verilmesi gereken beyannamelerden ba\u015flayarak y\u00fcr\u00fcrl\u00fc\u011fe girmi\u015ftir.<\/p>","protected":false},"excerpt":{"rendered":"<p>Uluslararas\u0131 ticaret faaliyetlerinden elde edilen kazan\u00e7lara y\u00f6nelik \u00f6nemli vergi te\u015fvikleri i\u00e7eren 7582 Say\u0131l\u0131 Baz\u0131 Kanunlarda De\u011fi\u015fiklik Yap\u0131lmas\u0131na Dair Kanun (\u201cKanun\u201d), 4 Haziran 2026 tarihli ve 33270 say\u0131l\u0131 Resmi Gazete\u2019de yay\u0131mlanarak y\u00fcr\u00fcrl\u00fc\u011fe girdi. Kanun ile Kurumlar Vergisi Kanunu\u2019nda yap\u0131lan de\u011fi\u015fiklikler kapsam\u0131nda, transit ticaret faaliyetlerinden ve yurt d\u0131\u015f\u0131nda ger\u00e7ekle\u015ftirilen mal al\u0131m sat\u0131m i\u015flemlerine arac\u0131l\u0131k edilmesinden elde edilen [&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-11664","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\/11664","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=11664"}],"version-history":[{"count":2,"href":"https:\/\/www.eyuboglubuyukatak.av.tr\/en\/wp-json\/wp\/v2\/posts\/11664\/revisions"}],"predecessor-version":[{"id":11673,"href":"https:\/\/www.eyuboglubuyukatak.av.tr\/en\/wp-json\/wp\/v2\/posts\/11664\/revisions\/11673"}],"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=11664"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.eyuboglubuyukatak.av.tr\/en\/wp-json\/wp\/v2\/categories?post=11664"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.eyuboglubuyukatak.av.tr\/en\/wp-json\/wp\/v2\/tags?post=11664"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}