{"id":11684,"date":"2026-06-15T12:46:36","date_gmt":"2026-06-15T09:46:36","guid":{"rendered":"https:\/\/www.eyuboglubuyukatak.av.tr\/?p=11684"},"modified":"2026-06-15T13:03:47","modified_gmt":"2026-06-15T10:03:47","slug":"sanayicilere-kurumlar-vergisi-istisnasi","status":"publish","type":"post","link":"https:\/\/www.eyuboglubuyukatak.av.tr\/en\/sanayicilere-kurumlar-vergisi-istisnasi\/","title":{"rendered":"Corporate Income Tax Reduction of 12.5."},"content":{"rendered":"<p class=\"wp-block-paragraph\">The Law No. 7582 on Amending Certain Laws, which introduces significant changes regarding corporate income taxes, was published in the Official Gazette dated June 4, 2026, and numbered 33270, and has entered into force.<\/p>\n\n\n\n<p class=\"wp-block-paragraph translation-block\">Pursuant to the seventh paragraph of Article 32 of the Corporate Income Tax Law, a 5-percentage-point reduction is applied to the corporate income tax rate for the earnings that exporting corporations derive exclusively from exports. This reduction also applies to the earnings derived by manufacturing or supplying corporations from export activities carried out through (i) foreign trade capital companies or (ii) sectoral foreign trade companies, based on an intermediary export agreement.<\/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>Holding a \u201cIndustrial Registry Certificate\u201d and actively engaging in production activities,<\/li>\n\n\n\n<li>Earnings derived by these corporations exclusively from production activities,<\/li>\n\n\n\n<li>Earnings derived by corporations engaged in agricultural production activities exclusively from these production activities.<\/li>\n<\/ol>\n\n\n\n<p class=\"wp-block-paragraph translation-block\">With the newly introduced amendment, it has been stipulated that the 5-percentage-point export reduction regulated in the seventh paragraph shall not be applied additionally to earnings benefiting from the 12.5% rate, thereby preventing double benefit.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">This provision entered into force on June 4, 2026, to be applied to earnings derived in the year 2027 and subsequent taxation periods; and for corporations subject to a special accounting period, to earnings derived in the special accounting period starting in the 2027 calendar year and subsequent taxation periods.<\/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-11684","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\/11684","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=11684"}],"version-history":[{"count":2,"href":"https:\/\/www.eyuboglubuyukatak.av.tr\/en\/wp-json\/wp\/v2\/posts\/11684\/revisions"}],"predecessor-version":[{"id":11686,"href":"https:\/\/www.eyuboglubuyukatak.av.tr\/en\/wp-json\/wp\/v2\/posts\/11684\/revisions\/11686"}],"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=11684"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.eyuboglubuyukatak.av.tr\/en\/wp-json\/wp\/v2\/categories?post=11684"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.eyuboglubuyukatak.av.tr\/en\/wp-json\/wp\/v2\/tags?post=11684"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}