{"id":11678,"date":"2026-06-15T12:26:17","date_gmt":"2026-06-15T09:26:17","guid":{"rendered":"https:\/\/www.eyuboglubuyukatak.av.tr\/?p=11678"},"modified":"2026-06-15T12:26:23","modified_gmt":"2026-06-15T09:26:23","slug":"transit-ticaret-ve-hizmet-ihracati-kazanclarina-kurumlar-vergisi-tesviki","status":"publish","type":"post","link":"https:\/\/www.eyuboglubuyukatak.av.tr\/en\/transit-ticaret-ve-hizmet-ihracati-kazanclarina-kurumlar-vergisi-tesviki\/","title":{"rendered":"Tax Incentives for Transit Trade"},"content":{"rendered":"

The Law Amending Certain Laws No. 7582 (the \u201cLaw\u201d), which includes significant tax incentives for earnings derived from international trade activities, was published in the Official Gazette dated June 4, 2026, and numbered 33270, and has entered into force. Within the scope of the amendments made to the Corporate Income Tax Law by the Law, new corporate income tax reductions have been envisaged for earnings derived from transit trade activities and from intermediating the purchase and sale of goods conducted abroad.<\/p>\n\n\n\n

With the Law, a significant corporate income tax advantage has been introduced for earnings derived from the sale of goods purchased from abroad in other countries without being brought into T\u00fcrkiye (transit trade) or from intermediating the purchase and sale of goods conducted abroad..<\/p>\n\n\n\n

D\u00fczenleme kapsam\u0131nda, s\u00f6z konusu faaliyetlerden elde edilen kazan\u00e7lar\u0131n %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 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

To benefit from the aforementioned deduction;<\/p>\n\n\n\n

    \n
  1. With respect to earnings derived from intermediary activities, it is required that both the seller and the buyer of the goods subject to the transaction are located outside of T\u00fcrkiye.<\/li>\n\n\n\n
  2. Arac\u0131l\u0131k faaliyetlerinden elde edilen kazan\u00e7lar bak\u0131m\u0131ndan, i\u015fleme konu mallar\u0131n hem sat\u0131c\u0131s\u0131n\u0131n hem de al\u0131c\u0131s\u0131n\u0131n T\u00fcrkiye d\u0131\u015f\u0131nda<\/u> bulunmas\u0131 <\/strong>\u015fart\u0131 aranmaktad\u0131r.<\/li>\n<\/ol>\n\n\n\n

    The regulation provides a significant tax advantage, particularly for companies engaged in international trade, operating in transit trade activities, or intermediating purchase and sale transactions abroad. The President has been authorized to amend the aforementioned deduction rates.<\/p>\n\n\n\n

    The regulation shall apply to earnings regarding the taxation periods commencing as of January 1, 2026, and with respect to corporate income tax returns, it has entered into force starting from the returns that must be filed as of July 1, 2026.<\/p>","protected":false},"excerpt":{"rendered":"

    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 […]<\/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-11678","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\/11678","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=11678"}],"version-history":[{"count":1,"href":"https:\/\/www.eyuboglubuyukatak.av.tr\/en\/wp-json\/wp\/v2\/posts\/11678\/revisions"}],"predecessor-version":[{"id":11679,"href":"https:\/\/www.eyuboglubuyukatak.av.tr\/en\/wp-json\/wp\/v2\/posts\/11678\/revisions\/11679"}],"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=11678"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.eyuboglubuyukatak.av.tr\/en\/wp-json\/wp\/v2\/categories?post=11678"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.eyuboglubuyukatak.av.tr\/en\/wp-json\/wp\/v2\/tags?post=11678"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}