{"id":11531,"date":"2025-12-08T16:15:20","date_gmt":"2025-12-08T13:15:20","guid":{"rendered":"https:\/\/mukellef.co\/blog\/?p=11531"},"modified":"2025-12-09T11:14:00","modified_gmt":"2025-12-09T08:14:00","slug":"vergi-tesvikleri-nelerdir","status":"publish","type":"post","link":"https:\/\/mukellef.co\/blog\/vergi-tesvikleri-nelerdir\/","title":{"rendered":"Vergi Te\u015fvikleri Nelerdir? Nas\u0131l Ba\u015fvurulur?"},"content":{"rendered":"\n<p>Vergi te\u015fvikleri i\u015fletmelerin yat\u0131r\u0131mlar\u0131n\u0131 destekleyen, maliyetlerini azaltan ve faaliyetlerini daha s\u00fcrd\u00fcr\u00fclebilir h\u00e2le getiren \u00f6nemli avantajlar sunar.&nbsp;Te\u015fviklerden yararlanan \u015firketler, finansal y\u00fcklerini hafifletebilir&nbsp;ve b\u00fcy\u00fcme s\u00fcre\u00e7lerini daha sa\u011flam bir zemine oturtabilir. Vergi indirimlerinden b\u00f6lgesel desteklere kadar pek \u00e7ok uygulamay\u0131 kapsayan bu sistem, do\u011fru ad\u0131mlar izlendi\u011finde \u015firketlere \u00f6nemli katk\u0131lar sa\u011flar. Peki, vergi te\u015fvikleri hangi t\u00fcr destekleri kapsar, bu te\u015fviklerden faydalanman\u0131n \u015fartlar\u0131 nelerdir ve ba\u015fvuru s\u00fcreci nas\u0131l i\u015fler? T\u00fcm bu sorular\u0131n ayr\u0131nt\u0131l\u0131 yan\u0131tlar\u0131na ve \u00e7ok daha fazlas\u0131na kapsaml\u0131 rehberimizden ula\u015fabilirsiniz.<\/p>\n\n\n\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_82_2 counter-hierarchy ez-toc-counter ez-toc-white ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title ez-toc-toggle\" style=\"cursor:pointer\">\u0130\u00e7indekiler<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"\u0130\u00e7indekiler Tablosunu A\u00e7\/Kapat\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1 eztoc-toggle-hide-by-default' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/mukellef.co\/blog\/vergi-tesvikleri-nelerdir\/#Vergi_Tesviki_Nedir\" >Vergi Te\u015fviki Nedir?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/mukellef.co\/blog\/vergi-tesvikleri-nelerdir\/#Vergi_Tesviklerinin_Amaci_Nedir\" >Vergi Te\u015fviklerinin Amac\u0131 Nedir?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/mukellef.co\/blog\/vergi-tesvikleri-nelerdir\/#Vergi_Tesviklerinden_Kimler_Yararlanabilir\" >Vergi Te\u015fviklerinden Kimler Yararlanabilir?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/mukellef.co\/blog\/vergi-tesvikleri-nelerdir\/#Vergi_Tesvik_Turleri_Nelerdir\" >Vergi Te\u015fvik T\u00fcrleri Nelerdir?<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/mukellef.co\/blog\/vergi-tesvikleri-nelerdir\/#FinansalNakdi_Tesvikler\" >Finansal\/Nakdi Te\u015fvikler<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/mukellef.co\/blog\/vergi-tesvikleri-nelerdir\/#MaliVergisel_Tesvikler\" >Mali\/Vergisel Te\u015fvikler<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/mukellef.co\/blog\/vergi-tesvikleri-nelerdir\/#Diger_Tesvikler\" >Di\u011fer Te\u015fvikler<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/mukellef.co\/blog\/vergi-tesvikleri-nelerdir\/#Tesvik_Unsurlari_ve_Vergi_Tesvikleri\" >Te\u015fvik Unsurlar\u0131 ve Vergi Te\u015fvikleri<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/mukellef.co\/blog\/vergi-tesvikleri-nelerdir\/#Temel_Tesvik_Unsurlari_ve_Ornekleri\" >Temel Te\u015fvik Unsurlar\u0131 ve \u00d6rnekleri<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/mukellef.co\/blog\/vergi-tesvikleri-nelerdir\/#Temel_Vergi_Tesvikleri\" >Temel Vergi Te\u015fvikleri<\/a><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/mukellef.co\/blog\/vergi-tesvikleri-nelerdir\/#Kalkinma_Hamlesi_Programinin_Kapsamindaki_Vergi_Tesvikleri\" >Kalk\u0131nma Hamlesi&nbsp;Program\u0131n\u0131n Kapsam\u0131ndaki Vergi Te\u015fvikleri<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/mukellef.co\/blog\/vergi-tesvikleri-nelerdir\/#Bolgesel_Program_Kapsamindaki_Vergi_Tesvikleri\" >B\u00f6lgesel Program Kapsam\u0131ndaki Vergi Te\u015fvikleri<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/mukellef.co\/blog\/vergi-tesvikleri-nelerdir\/#Proje_Bazli_Program_Kapsamindaki_Vergi_Tesvikler\" >Proje Bazl\u0131 Program Kapsam\u0131ndaki Vergi Te\u015fvikler<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/mukellef.co\/blog\/vergi-tesvikleri-nelerdir\/#HIT-30_Tesvik_Programi\" >HIT-30 Te\u015fvik Program\u0131<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/mukellef.co\/blog\/vergi-tesvikleri-nelerdir\/#Ar-Ge_ve_Tasarim_Merkezli_Vergi_Tesvikleri\" >Ar-Ge ve Tasar\u0131m Merkezli Vergi Te\u015fvikleri<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/mukellef.co\/blog\/vergi-tesvikleri-nelerdir\/#Teknoloji_Gelistirme_Bolgesi_Vergi_Tesvikleri\" >Teknoloji Geli\u015ftirme B\u00f6lgesi Vergi Te\u015fvikleri<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-17\" href=\"https:\/\/mukellef.co\/blog\/vergi-tesvikleri-nelerdir\/#Vergi_Tesviklerinden_Nasil_Yararlanilir\" >Vergi Te\u015fviklerinden Nas\u0131l Yararlan\u0131l\u0131r?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-18\" href=\"https:\/\/mukellef.co\/blog\/vergi-tesvikleri-nelerdir\/#Mukellefle_Vergi_Sureclerinizi_Pratiklestirin\" >M\u00fckellef&#8217;le&nbsp;Vergi S\u00fcre\u00e7lerinizi Pratikle\u015ftirin!<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-19\" href=\"https:\/\/mukellef.co\/blog\/vergi-tesvikleri-nelerdir\/#Yararlanilan_Kaynaklar\" >Yararlan\u0131lan Kaynaklar<\/a><\/li><\/ul><\/nav><\/div>\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Vergi_Tesviki_Nedir\"><\/span>Vergi Te\u015fviki Nedir?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Vergi te\u015fviki, genel anlam\u0131yla belirli ekonomik faaliyetleri desteklemek amac\u0131yla devlet taraf\u0131ndan uygulanan mali uygulamalardan biridir. T\u00fcrk Dil Kurumuna g\u00f6re te\u015fvik, isteklendirme veya \u00f6zendirme anlam\u0131na gelir ve bu ba\u011flamda vergi te\u015fvikleri, i\u015fletmelerin veya yat\u0131r\u0131mc\u0131lar\u0131n belirli faaliyetleri yapmas\u0131n\u0131 kolayla\u015ft\u0131rmak i\u00e7in vergi y\u00fck\u00fcn\u00fc azaltan ya da ortadan kald\u0131ran uygulamalar\u0131 kapsar.<\/p>\n\n\n\n<p>Kavram, farkl\u0131 ba\u011flamlarda farkl\u0131 isimlerle de ifade edilebilmektedir. \u00d6rne\u011fin uluslararas\u0131 literat\u00fcrde D\u00fcnya Ticaret \u00d6rg\u00fct\u00fc (DT\u00d6), OECD ve Avrupa Birli\u011fi (AB) gibi kurulu\u015flar te\u015fvik kavram\u0131 yerine genellikle \u201cs\u00fcbvansiyon\u201d veya \u201cdevlet yard\u0131m\u0131\u201d terimlerini kullan\u0131r.&nbsp;<\/p>\n\n\n\n<p>Vergi te\u015fvikleri devletlerin sosyal, ekonomik ve b\u00f6lgesel politikalar\u0131yla do\u011frudan ili\u015fkilidir. Devlet yaln\u0131zca ekonomik b\u00fcy\u00fcmeyi ve istihdam\u0131 art\u0131rmay\u0131 hedeflemekle kalmaz, ayn\u0131 zamanda b\u00f6lgeler aras\u0131 kalk\u0131nma farklar\u0131n\u0131 azaltmak, gelir da\u011f\u0131l\u0131m\u0131nda adaleti sa\u011flamak ve stratejik sekt\u00f6rlerin geli\u015fimini h\u0131zland\u0131rmak amac\u0131yla da te\u015fvik politikalar\u0131n\u0131 devreye sokar. Bu ba\u011flamda vergi te\u015fvikleri, i\u015fletmelerin belirli yat\u0131r\u0131mlar veya \u00fcretim alanlar\u0131 i\u00e7in vergi avantaj\u0131 elde etmesini sa\u011flar. \u00d6rne\u011fin gelir veya kurumlar vergisi y\u00fck\u00fcn\u00fcn d\u00fc\u015f\u00fcr\u00fclmesi, belirli giderlerin vergi matrah\u0131ndan d\u00fc\u015f\u00fclmesine imk\u00e2n tan\u0131nmas\u0131 veya KDV istisnas\u0131 sa\u011flanmas\u0131 gibi uygulamalar vergi te\u015fviki kapsam\u0131nda de\u011ferlendirilebilir.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Vergi_Tesviklerinin_Amaci_Nedir\"><\/span>Vergi Te\u015fviklerinin Amac\u0131 Nedir?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>\u00dclke ekonomisinin genel refah seviyesini y\u00fckseltmek ve s\u00fcrd\u00fcr\u00fclebilir bir iktisadi kalk\u0131nma&nbsp;sa\u011flamak amac\u0131yla uygulanan politikalard\u0131r. \u0130ktisadi kalk\u0131nmayla te\u015fviklerin aras\u0131nda do\u011frudan bir ili\u015fki bulunur. Devletler, vergi te\u015fvikleri arac\u0131l\u0131\u011f\u0131yla belirli sekt\u00f6rleri ve yat\u0131r\u0131mlar\u0131 y\u00f6nlendirerek hem makroekonomik hedeflere ula\u015fmay\u0131 hem toplumsal fayda sa\u011flamay\u0131 hedefler. Bu kapsamda te\u015fviklerin ama\u00e7lar\u0131 ekonomik ve sosyal boyutlarda de\u011ferlendirilebilir.<\/p>\n\n\n\n<p>Ekonomik a\u00e7\u0131dan vergi te\u015fviklerinin temel i\u015flevi, i\u015fletmelerin mali y\u00fcklerini hafifletmek ve yat\u0131r\u0131mlar\u0131n\u0131 art\u0131rmalar\u0131n\u0131 sa\u011flamakt\u0131r. \u0130\u015fte vergi te\u015fviklerinin amac\u0131 ve sa\u011flad\u0131\u011f\u0131 avantajlar:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Belirli yat\u0131r\u0131mlar\u0131n gelir veya kurumlar vergisinden muaf tutulmas\u0131 veya yat\u0131r\u0131m harcamalar\u0131n\u0131n vergiden d\u00fc\u015f\u00fclmesi, i\u015fletmelerin yat\u0131r\u0131m yapma motivasyonunu g\u00fc\u00e7lendirir. Bu sayede yeni istihdam alanlar\u0131 yarat\u0131l\u0131r, \u00fcretim kapasitesi artar ve \u00fclkenin vergi taban\u0131 geni\u015fler.&nbsp;<\/li>\n\n\n\n<li>Sosyal a\u00e7\u0131dan bak\u0131ld\u0131\u011f\u0131nda da \u00f6zellikle geli\u015fmekte olan b\u00f6lgelerde uygulanan te\u015fvikler, yat\u0131r\u0131m\u0131n geride kalan b\u00f6lgelere y\u00f6nlendirilmesini kolayla\u015ft\u0131r\u0131r. B\u00f6ylelikle&nbsp;b\u00f6lgeler aras\u0131 gelir dengesizli\u011fi azalabilir, g\u00f6\u00e7 hareketleri kontrol alt\u0131na al\u0131nabilir ve sosyal refah\u0131n e\u015fit da\u011f\u0131lmas\u0131 desteklenebilir.<\/li>\n\n\n\n<li>Geli\u015fmi\u015f \u00fclkeler vergi te\u015fviklerini daha \u00e7ok rekabet g\u00fcc\u00fcn\u00fc koruma, teknolojik geli\u015fmeleri s\u00fcrd\u00fcrme ve belirli sekt\u00f6rleri destekleme amac\u0131yla kullan\u0131rken geli\u015fmekte olan \u00fclkeler bu ara\u00e7lar\u0131 ekonomik kalk\u0131nmay\u0131 h\u0131zland\u0131rmak, sanayile\u015fmeyi sa\u011flamak ve yabanc\u0131 sermayeyi \u00fclkeye \u00e7ekmek i\u00e7in etkin bir \u015fekilde uygular.&nbsp;<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Vergi_Tesviklerinden_Kimler_Yararlanabilir\"><\/span>Vergi Te\u015fviklerinden Kimler Yararlanabilir?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Te\u015fviklerden yararlanabilecek ki\u015filer ve kurulu\u015flar genellikle belirli kriterlere ve kanunlarda belirtilen ko\u015fullara uygun olur.&nbsp;Vergi te\u015fvikleri hem \u00f6zel sekt\u00f6rde hem kamu sekt\u00f6r\u00fcnde faaliyet g\u00f6steren farkl\u0131 m\u00fckellef gruplar\u0131n\u0131 kapsayabilir.<\/p>\n\n\n\n<p>\u0130\u015fte vergilerden yararlanabilecek&nbsp;m\u00fckellefler:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Devletin \u00d6ncelik Tan\u0131d\u0131\u011f\u0131 Sekt\u00f6rlerde Faaliyet G\u00f6steren M\u00fckellefler:<\/strong> Teknoloji, \u00fcretim, ihracat ve yenilenebilir enerji gibi stratejik sekt\u00f6rlerdeki i\u015fletmeler, yat\u0131r\u0131m te\u015fvikleri kapsam\u0131nda \u00e7e\u015fitli vergi avantajlar\u0131na sahip olabilir.<\/li>\n\n\n\n<li><strong>Belirli B\u00f6lgelerde Faaliyet G\u00f6steren M\u00fckellefler:<\/strong>&nbsp;Geli\u015fmekte olan veya kalk\u0131nma \u00f6ncelikli b\u00f6lgelerdeki i\u015fletmeler; KDV istisnas\u0131, g\u00fcmr\u00fck vergisi muafiyeti ve yat\u0131r\u0131m indirimi gibi avantajlar elde edebilir.<\/li>\n\n\n\n<li><strong>Sosyal Ama\u00e7l\u0131 veya Stratejik Faaliyet Yapanlar:<\/strong> \u0130stihdam\u0131 art\u0131rmaya y\u00f6nelik projeler y\u00fcr\u00fcten i\u015fletmeler vergi indirimlerinden veya desteklerden faydalanabilir. E\u011fitim, sa\u011fl\u0131k ve \u00e7evre dostu yat\u0131r\u0131mlar gibi toplumsal fayda sa\u011flayan alanlarda faaliyet g\u00f6sterenler de te\u015fviklerden yararlanabilir.<\/li>\n\n\n\n<li><strong>Ticari Faaliyetleri Desteklenen Firmalar:<\/strong> Vergi te\u015fvikleri, i\u015fletmelerin mali y\u00fck\u00fcn\u00fc hafifletmek ve k\u00e2r\u0131n\u0131 art\u0131rmak amac\u0131yla sa\u011fland\u0131\u011f\u0131ndan aktif ticari faaliyet g\u00f6steren t\u00fcm m\u00fckellefler bu kapsamda de\u011ferlendirilebilir.<\/li>\n\n\n\n<li><strong>\u00d6zel Sekt\u00f6r \u0130\u015fletmeleri:<\/strong> Belirli sekt\u00f6rlerde faaliyet g\u00f6steren firmalar, vergi indirimlerinden ve muafiyetlerden faydalanabilir. Stratejik yat\u0131r\u0131mlar veya devletin destekledi\u011fi alanlardaki \u015firketler \u00f6ncelikli gruptur.<\/li>\n\n\n\n<li><strong>Yat\u0131r\u0131mc\u0131 Giri\u015fimciler:<\/strong> Yeni yat\u0131r\u0131m projeleri ger\u00e7ekle\u015ftiren giri\u015fimciler, te\u015fvik edilen b\u00f6lgelerde d\u00fc\u015f\u00fck faizli krediler, vergi kredileri ve baz\u0131 nakdi desteklerden yararlanabilir. Sermaye ve i\u015fletme maliyetlerini d\u00fc\u015f\u00fcrerek yat\u0131r\u0131mlar\u0131n\u0131 daha g\u00fcvenli ve s\u00fcrd\u00fcr\u00fclebilir h\u00e2le getirebilir.&nbsp;<\/li>\n<\/ul>\n\n\n\n<figure class=\"wp-block-image size-large\"><img decoding=\"async\" width=\"1024\" height=\"683\" src=\"https:\/\/mukellef.co\/blog\/wp-content\/uploads\/2025\/12\/vergi-tesvik-turleri-nelerdir-1024x683.jpg\" alt=\"vergi te\u015fvik t\u00fcrleri nelerdir\" class=\"wp-image-11541\" title=\"\" srcset=\"https:\/\/mukellef.co\/blog\/wp-content\/uploads\/2025\/12\/vergi-tesvik-turleri-nelerdir-1024x683.jpg 1024w, https:\/\/mukellef.co\/blog\/wp-content\/uploads\/2025\/12\/vergi-tesvik-turleri-nelerdir-300x200.jpg 300w, https:\/\/mukellef.co\/blog\/wp-content\/uploads\/2025\/12\/vergi-tesvik-turleri-nelerdir-768x512.jpg 768w, https:\/\/mukellef.co\/blog\/wp-content\/uploads\/2025\/12\/vergi-tesvik-turleri-nelerdir-1536x1024.jpg 1536w, https:\/\/mukellef.co\/blog\/wp-content\/uploads\/2025\/12\/vergi-tesvik-turleri-nelerdir.jpg 1920w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Vergi_Tesvik_Turleri_Nelerdir\"><\/span>Vergi Te\u015fvik T\u00fcrleri Nelerdir?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>2025 y\u0131l\u0131nda y\u00fcr\u00fcrl\u00fc\u011fe giren 9903 say\u0131l\u0131 \u201c<a href=\"https:\/\/yesildonusum.sanayi.gov.tr\/Common\/Files\/Legislation\/9903\/YatirimlardaDevletYardimlariHakkindaKarar9903.pdf\" target=\"_blank\" rel=\"noreferrer noopener nofollow\">Yat\u0131r\u0131mlarda Devlet Yard\u0131mlar\u0131 Hakk\u0131nda Karar<\/a>\u201d ile T\u00fcrkiye\u2019nin yat\u0131r\u0131m te\u015fvik sistemi yeniden yap\u0131land\u0131r\u0131ld\u0131.&nbsp;\u0130lgili karar b\u00f6lgesel geli\u015fmi\u015flik farklar\u0131n\u0131 azaltmak, teknoloji ve stratejik yat\u0131r\u0131mlar\u0131 desteklemek, ye\u015fil ve dijital d\u00f6n\u00fc\u015f\u00fcm\u00fc h\u0131zland\u0131rmak gibi hedeflerle olu\u015fturuldu.<\/p>\n\n\n\n<p>Vergi te\u015fvikleri genel olarak \u00fc\u00e7 kategoriye ayr\u0131l\u0131r:<\/p>\n\n\n\n<ol class=\"wp-block-list\">\n<li>Finansal\/nakdi te\u015fvikler<\/li>\n\n\n\n<li>Mali\/vergisel te\u015fvikler<\/li>\n\n\n\n<li>Di\u011fer te\u015fvikler<\/li>\n<\/ol>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"FinansalNakdi_Tesvikler\"><\/span>Finansal\/Nakdi Te\u015fvikler<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>Finansal te\u015fvikler, devlet taraf\u0131ndan i\u015fletmelere do\u011frudan sa\u011flanan maddi destekleri ifade eder. Bunlar kar\u015f\u0131l\u0131ks\u0131z ve kar\u015f\u0131l\u0131kl\u0131 olarak iki ana grupta toplanabilir. Kar\u015f\u0131l\u0131ks\u0131z te\u015fvikler i\u015fletmelere hibe veya prim \u015feklinde sunulur. Hibe do\u011frudan nakit yard\u0131m\u0131 anlam\u0131na gelirken primler belirli ba\u015far\u0131lar veya yat\u0131r\u0131mlar kar\u015f\u0131l\u0131\u011f\u0131nda verilir.<\/p>\n\n\n\n<p>Kar\u015f\u0131l\u0131kl\u0131 te\u015fviklerdeyse d\u00fc\u015f\u00fck faizli ve uzun vadeli krediler ile garanti ve kefaletler gibi ara\u00e7lar yer al\u0131r.&nbsp;Bununla beraber y\u00fcksek risk ta\u015f\u0131yan projeler i\u00e7in kamu kaynakl\u0131 risk sermayesi veya ekonomik ve ticari riskleri kapsayan kamu sigortalar\u0131 da sa\u011flanabilir.&nbsp;<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"MaliVergisel_Tesvikler\"><\/span>Mali\/Vergisel Te\u015fvikler<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>Vergisel te\u015fvikler, i\u015fletmelerin vergi y\u00fck\u00fcn\u00fc azaltarak ekonomik faaliyetlerini te\u015fvik eder. Gelir ve kurumlar vergisi te\u015fvikleri kapsam\u0131nda d\u00fc\u015f\u00fck vergi oranlar\u0131, vergi muafiyeti, zarar mahsubu, h\u0131zland\u0131r\u0131lm\u0131\u015f amortisman ve yat\u0131r\u0131m indirimi gibi ara\u00e7lar uygulanabilir. Baz\u0131 harcamalar\u0131n vergiden d\u00fc\u015f\u00fclmesi, istihdam, sosyal g\u00fcvenlik katk\u0131lar\u0131, reklam veya sa\u011fl\u0131k harcamalar\u0131 gibi alanlarda da i\u015fletmelere avantaj sa\u011flar.<\/p>\n\n\n\n<p>KDV te\u015fvikleri de&nbsp;sermaye mallar\u0131na KDV istisnas\u0131 veya belirli b\u00f6lgelerde d\u00fc\u015f\u00fck <a href=\"https:\/\/mukellef.co\/blog\/kdv-nedir-hesaplamasi-nasil-yapilir\/\">KDV oran\u0131<\/a> \u015feklinde uygulanabilir. <a href=\"https:\/\/mukellef.co\/blog\/gumruk-vergisi-nedir-nasil-hesaplanir\/\">G\u00fcmr\u00fck vergisi<\/a> te\u015fvikleri kapsam\u0131ndaysa makine, ham madde ve yedek par\u00e7alara g\u00fcmr\u00fck muafiyeti veya \u00f6denmi\u015f g\u00fcmr\u00fck vergilerinin iadesi gibi ayr\u0131cal\u0131klar sa\u011flanabilir.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Diger_Tesvikler\"><\/span>Di\u011fer Te\u015fvikler<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>Vergisel ve nakdi te\u015fviklerin d\u0131\u015f\u0131nda devletin sa\u011flad\u0131\u011f\u0131 di\u011fer destekler de ekonomik faaliyetleri y\u00f6nlendirmede etkilidir. Bunlar\u0131n aras\u0131nda arsa veya arazi tahsisi, bina temini, altyap\u0131 haz\u0131rlanmas\u0131, ucuz enerji sa\u011flanmas\u0131 ve ayr\u0131cal\u0131kl\u0131 kamusal anla\u015fmalar yer al\u0131r.<\/p>\n\n\n\n<p>Yat\u0131r\u0131m \u00f6ncesi hizmetler de bu kapsamda de\u011ferlendirilebilir. Finansman kaynaklar\u0131, yat\u0131r\u0131m projelerinin haz\u0131rlanmas\u0131, pazar ara\u015ft\u0131rmas\u0131, \u00fcretim s\u00fcre\u00e7lerinin geli\u015ftirilmesi ve e\u011fitim gibi alanlarda sa\u011flanan destekler yat\u0131r\u0131mc\u0131lar\u0131n maliyetlerini d\u00fc\u015f\u00fcrebilir ve&nbsp;projelerin ba\u015far\u0131s\u0131n\u0131 art\u0131rabilir.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Tesvik_Unsurlari_ve_Vergi_Tesvikleri\"><\/span>Te\u015fvik Unsurlar\u0131 ve Vergi Te\u015fvikleri<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Vergi te\u015fvikleri, kamu politikalar\u0131n\u0131n ekonomik ve toplumsal hedeflerle uyumlu bi\u00e7imde uygulanmas\u0131n\u0131 sa\u011flayan temel ara\u00e7lard\u0131r. A\u015fa\u011f\u0131da te\u015fvik unsurlar\u0131na ve vergi te\u015fviklerine&nbsp;dair kapsaml\u0131 bilgiler bulabilirsiniz.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Temel_Tesvik_Unsurlari_ve_Ornekleri\"><\/span>Temel Te\u015fvik Unsurlar\u0131 ve \u00d6rnekleri<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>T\u00fcrkiye Yat\u0131r\u0131m Sistemi d\u00e2hilindeki te\u015fvik unsurlar\u0131 ve \u00f6rnekleri i\u00e7in okumaya devam edebilirsiniz.<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><td><strong>T\u00fcrkiye Y\u00fczy\u0131l\u0131 Kalk\u0131nma Hamlesi Te\u015fvikleri<\/strong><\/td><td><strong>Kriterler&nbsp;<\/strong><\/td><td><br><strong>\u00d6rnekler<br><\/strong><\/td><\/tr><tr><td><a href=\"https:\/\/www.hamle.gov.tr\/\" target=\"_blank\" rel=\"noopener\">Teknoloji Hamlesi<\/a><\/td><td>Bakanl\u0131k taraf\u0131ndan belirlenen \u00f6ncelikli \u00fcr\u00fcn listesinde yer alan orta-y\u00fcksek ve y\u00fcksek teknolojili \u00fcr\u00fcnlere y\u00f6nelik katma de\u011ferli yat\u0131r\u0131mlar desteklenir.<\/td><td>Orta-y\u00fcksek ve y\u00fcksek teknolojili \u00fcr\u00fcnler.<\/td><\/tr><tr><td>Yerel Kalk\u0131nma Hamlesi<\/td><td>Bakanl\u0131k taraf\u0131ndan \u015fehirlere \u00f6zel olarak belirlenen yerel kalk\u0131nma konular\u0131 \u00f6zelinde destekler sunulur.<\/td><td>K\u0131rsal \u015fehirlerde tar\u0131m ve hayvanc\u0131l\u0131k, nitelikli i\u015fg\u00fcc\u00fcn\u00fcn ve n\u00fcfusun yo\u011fun oldu\u011fu yerlerde imalat ve hizmet sekt\u00f6r\u00fc destekleri vb.<\/td><\/tr><tr><td>Stratejik Hamle<\/td><td><ul><li>\u00dcretimdeki katma de\u011ferin en az %30 olmas\u0131,Yat\u0131r\u0131mda en az %20 \u00f6z sermaye kullan\u0131lmas\u0131,\u0130hracat\u0131n ithalat\u0131 kar\u015f\u0131lama oran\u0131n\u0131n en fazla %70 olmas\u0131,Son bir y\u0131ldaki \u00fcr\u00fcn ithalat\u0131n\u0131n 50 milyon USD&#8217;nin \u00fczerinde olmas\u0131<\/li><\/ul><p>\u015f<span style=\"font-size: revert; font-family: inherit; font-weight: inherit; background-color: rgb(255, 255, 255); color: initial;\">artlar\u0131 do\u011frultusunda&nbsp;te\u015fvik sa\u011flan\u0131r.<\/span><\/p><\/td><td>T\u00fcm sekt\u00f6rler i\u00e7in uygundur.<\/td><\/tr><tr><td><strong>Sekt\u00f6rel ve B\u00f6lgesel Te\u015fvikler<\/strong><\/td><td><strong>Kriterler<\/strong><\/td><td><strong>\u00d6rnekler<\/strong><\/td><\/tr><tr><td>\u00d6ncelikli Yat\u0131r\u0131mlar<\/td><td><ul><li>Bakanl\u0131k taraf\u0131ndan belirlenen \u00f6ncelikli \u00fcr\u00fcn listesinde yer alan yat\u0131r\u0131mlar desteklenir.Y\u00fcksek teknolojili yat\u0131r\u0131mlarda 500 milyon TL, orta-y\u00fcksek teknoloji yat\u0131r\u0131mlardaysa&nbsp;1 milyar TL alt limit belirlenir.<\/li><\/ul><\/td><td>Otomotiv, ila\u00e7 ve t\u0131bbi cihaz, elektronik \u00fcr\u00fcnler, madencilik<br>vb.&nbsp;<\/td><\/tr><tr><td>Hedef Yat\u0131r\u0131mlar<\/td><td><p>Sekt\u00f6rel yat\u0131r\u0131m konular\u0131 ve b\u00f6lgesel nitelikler g\u00f6z \u00f6n\u00fcnde bulundurularak yat\u0131r\u0131mlara b\u00f6lgesel destekler sunulur.&nbsp;<\/p><\/td><td>\u00b7 T\u00fcm sekt\u00f6rler i\u00e7in uygundur.<\/td><\/tr><tr><td><strong>Proje Bazl\u0131 Te\u015fvikler<\/strong><\/td><td><strong>Kriterler&nbsp;<\/strong><\/td><td><strong>\u00d6rnekler<\/strong><\/td><\/tr><tr><td>HIT-30 Program\u0131<\/td><td><ul><li>Sabit yat\u0131r\u0131m tutar\u0131n\u0131n en az 2 milyar TL olmas\u0131 (50 milyon USD),HIT-30 program\u0131n\u0131n sitesinde payla\u015f\u0131lan &#8220;\u00dcr\u00fcn ve Teknoloji&#8221; listesinde yer alan \u00fcr\u00fcnlerin \u00fcretilmesi ko\u015fullar\u0131 sa\u011flanmal\u0131d\u0131r.<\/li><\/ul><\/td><td>Mobilite, yar\u0131 iletkenler, ye\u015fil enerji, sa\u011fl\u0131kl\u0131 ya\u015fam, dijital<br>teknolojiler, haberle\u015fme ve uzay, ileri imalat, de\u011fer zinciri<br>yat\u0131r\u0131mlar\u0131 vb.<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p>Yat\u0131r\u0131m te\u015fvik sistemi kapsam\u0131nda sunulan te\u015fvik programlar\u0131n\u0131 s\u0131ralad\u0131k. Peki, bu programlar\u0131n aras\u0131ndaki vergi te\u015fvikleri neler?&nbsp;<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Temel_Vergi_Tesvikleri\"><\/span>Temel Vergi Te\u015fvikleri<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>Te\u015fvik programlar\u0131 kapsam\u0131nda m\u00fckelleflerin vergi y\u00fck\u00fcn\u00fc azaltan&nbsp;vergi te\u015fviklerini \u00f6\u011frenmek i\u00e7in okumaya devam edebilirsiniz.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Kalkinma_Hamlesi_Programinin_Kapsamindaki_Vergi_Tesvikleri\"><\/span>Kalk\u0131nma Hamlesi&nbsp;Program\u0131n\u0131n Kapsam\u0131ndaki Vergi Te\u015fvikleri<span class=\"ez-toc-section-end\"><\/span><\/h4>\n\n\n\n<p>Sigorta primi i\u015fveren hissesi deste\u011fi ve makine deste\u011fi gibi desteklerin yan\u0131 s\u0131ra bu program kapsam\u0131nda sunulan vergi te\u015fvikleri \u015funlard\u0131r:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>KDV \u0130stisnas\u0131 (Makine, Ekipman Sat\u0131n Al\u0131mlar\u0131 ve \u0130n\u015faat Harcamalar\u0131):<\/strong> Kalk\u0131nma Hamlesi Te\u015fvikleri kapsam\u0131ndaki Yerel Kalk\u0131nma Hamlesi program\u0131ndan yararlanan m\u00fckellefler i\u00e7in ge\u00e7erlidir.&nbsp;<\/li>\n\n\n\n<li><strong>G\u00fcmr\u00fck Vergisi Muafiyeti:<\/strong> KDV istisnas\u0131nda oldu\u011fu gibi Yerel Kalk\u0131nma Hamlesi program\u0131ndan yararlanan m\u00fckellefler de bu vergi muafiyetinden faydalanabilir.<\/li>\n\n\n\n<li><strong>Vergi \u0130ndirimi:<\/strong>&nbsp;Kalk\u0131nma Hamlesi Te\u015fvikleri d\u00e2hilindeki t\u00fcm programlar i\u00e7in ge\u00e7erlidir. Yat\u0131r\u0131ma katk\u0131 oran\u0131 ve vergi indirim oran\u0131 olarak ikiye ayr\u0131l\u0131r. Yat\u0131r\u0131ma katk\u0131 oran\u0131, Teknoloji Hamlesi ve Yerel Kalk\u0131nma Hamlesi i\u00e7in %50&#8217;dir. Stratejik Hamle program\u0131 i\u00e7inse %40 oran\u0131ndad\u0131r.<\/li>\n<\/ul>\n\n\n\n<h4 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Bolgesel_Program_Kapsamindaki_Vergi_Tesvikleri\"><\/span>B\u00f6lgesel Program Kapsam\u0131ndaki Vergi Te\u015fvikleri<span class=\"ez-toc-section-end\"><\/span><\/h4>\n\n\n\n<p>Arazi tahsisi ile faiz veya k\u00e2r pay\u0131 deste\u011fi gibi desteklerle beraber bu program d\u00e2hilinde sunulan vergi te\u015fvikleri \u015fu \u015fekildedir:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>KDV \u0130stisnas\u0131 (Makine, Ekipman Sat\u0131n Al\u0131mlar\u0131 ve \u0130n\u015faat Harcamalar\u0131):<\/strong> B\u00f6lgesel Te\u015fvik kapsam\u0131ndaki \u00d6ncelikli Yat\u0131r\u0131mlar&#8217;dan ve Hedef Yat\u0131r\u0131mlar&#8217;dan yararlanan m\u00fckellefler bu istisnadan da faydalanabilir.&nbsp;<\/li>\n\n\n\n<li><strong>G\u00fcmr\u00fck Vergisi Muafiyeti:<\/strong> Yine KDV istisnas\u0131ndaki gibi \u00d6ncelikli Yat\u0131r\u0131mlar&#8217;dan ve Hedef Yat\u0131r\u0131mlar&#8217;dan faydalanan m\u00fckellefler i\u00e7in ge\u00e7erlidir.<\/li>\n\n\n\n<li><strong>Vergi \u0130ndirimi:<\/strong> Yat\u0131r\u0131ma katk\u0131 oran\u0131 ve indirim oran\u0131 olarak ikiye ayr\u0131l\u0131r. Yat\u0131r\u0131ma katk\u0131 oran\u0131, \u00d6ncelikli Yat\u0131r\u0131mlar i\u00e7in %30, Hedef Yat\u0131r\u0131mlar i\u00e7inse %20&#8217;dir. \u0130ndirim oran\u0131ysa her iki yat\u0131r\u0131m program\u0131 i\u00e7in de %60&#8217;t\u0131r.<\/li>\n<\/ul>\n\n\n\n<h4 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Proje_Bazli_Program_Kapsamindaki_Vergi_Tesvikler\"><\/span>Proje Bazl\u0131 Program Kapsam\u0131ndaki Vergi Te\u015fvikler<span class=\"ez-toc-section-end\"><\/span><\/h4>\n\n\n\n<p>Program kapsam\u0131ndaki desteklerden ve vergi te\u015fviklerinden yararlanabilmek i\u00e7in \u015fu kriterler vard\u0131r:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u0130thalat\u0131n y\u00fcksek oldu\u011fu, \u00fclke i\u00e7inde \u00fcretilmeyen veya \u00fcretim miktar\u0131n\u0131n d\u00fc\u015f\u00fck oldu\u011fu \u00fcr\u00fcn yat\u0131r\u0131mlar\u0131,<\/li>\n\n\n\n<li>Y\u00fcksek Teknolojili ve stratejik \u00fcr\u00fcnler \u00fcretilmesi,<\/li>\n\n\n\n<li>\u00dcretimde y\u00fcksek katma de\u011fer olu\u015fturulmas\u0131,<\/li>\n\n\n\n<li>2 milyar TL \u00fczeri yat\u0131r\u0131m tutar\u0131n\u0131n olmas\u0131.<\/li>\n<\/ul>\n\n\n\n<p>Vergi te\u015fvikleriyse \u015funlard\u0131r:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>KDV istisnas\u0131 (Makine ve ekipman ile in\u015faat harcamalar\u0131 i\u00e7in),<\/li>\n\n\n\n<li>G\u00fcmr\u00fck vergisi muafiyeti,&nbsp;<\/li>\n\n\n\n<li>Kurumlar vergisi indirimi.<\/li>\n<\/ul>\n\n\n\n<h4 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"HIT-30_Tesvik_Programi\"><\/span>HIT-30 Te\u015fvik Program\u0131<span class=\"ez-toc-section-end\"><\/span><\/h4>\n\n\n\n<p>Program d\u00e2hilindeki desteklerden ve vergi te\u015fviklerden yararlanabilmek i\u00e7in belirlenen kriterler \u015f\u00f6yledir:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u00dcr\u00fcn\u00fcn Sanayi ve Teknoloji Bakanl\u0131\u011f\u0131 taraf\u0131ndan belirlenen y\u00fcksek teknolojili \u00fcr\u00fcn listesinde yer almas\u0131.<\/li>\n<\/ul>\n\n\n\n<p>Vergi te\u015fvikleriyse \u015fu \u015fekildedir:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>KDV istisnas\u0131 (Makine ve ekipman ile in\u015faat harcamalar\u0131 i\u00e7in),<\/li>\n\n\n\n<li>G\u00fcmr\u00fck vergisi muafiyeti,<\/li>\n\n\n\n<li>Kurumlar vergisi indirimi.<\/li>\n<\/ul>\n\n\n\n<p>T\u00fcrkiye Yat\u0131r\u0131m Te\u015fvik Sistemi hakk\u0131nda daha detayl\u0131 bilgi i\u00e7in T.C. Yat\u0131r\u0131m ve Finans Ofisinin yay\u0131mlad\u0131\u011f\u0131 <a href=\"https:\/\/www.invest.gov.tr\/view?path=_tr_library_publications_lists_investpublications_turkiye-yatirim-tesvik-sistemi-2025.pdf&amp;view=flipbook&amp;page=1\" target=\"_blank\" rel=\"noopener noreferrer\">rehberi<\/a> inceleyebilirsiniz.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Ar-Ge_ve_Tasarim_Merkezli_Vergi_Tesvikleri\"><\/span>Ar-Ge ve Tasar\u0131m Merkezli Vergi Te\u015fvikleri<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>T\u00fcm bu programlar kapsam\u0131nda sunulan vergi te\u015fvikleriyle beraber Ar-Ge ve Tasar\u0131m Merkezli vergi te\u015fvikleri de bulunur. Bu vergi te\u015fvikleriyse \u015fu \u015fekilde detayland\u0131r\u0131labilir:<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Teknoloji_Gelistirme_Bolgesi_Vergi_Tesvikleri\"><\/span>Teknoloji Geli\u015ftirme B\u00f6lgesi Vergi Te\u015fvikleri<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>Payla\u015ft\u0131\u011f\u0131m\u0131z programlardaki vergi te\u015fvikleriyle beraber son olarak Teknoloji Geli\u015ftirme B\u00f6lgesi d\u00e2hilindeki vergi te\u015fviklerini ele ald\u0131k. \u0130\u015fte&nbsp;Teknoloji Geli\u015ftirme B\u00f6lgesi kapsam\u0131ndaki vergi te\u015fvikleri:&nbsp;<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><td colspan=\"2\"><strong>Destek Unsurlar\u0131<\/strong><\/td><td><strong>Destek Oran\u0131<\/strong><\/td><\/tr><tr><td>Gelir veya Kurumlar Vergisi \u0130stisnas\u0131<\/td><td>Yaz\u0131l\u0131m geli\u015ftirme, Ar-Ge ve tasar\u0131m faaliyetinden elde<br>edilen kazan\u00e7lar vergiden muaf tutulur.&nbsp;<\/td><td>%100<\/td><\/tr><tr><td>Yaz\u0131l\u0131m Sat\u0131\u015flar\u0131nda KDV \u0130stisnas\u0131<\/td><td>TGB&#8217;lerde (T\u00fcrkiye Gen\u00e7lik Birli\u011fi) \u00fcretilen uygulama yaz\u0131l\u0131mlar\u0131n\u0131n sat\u0131\u015flar\u0131 KDV&#8217;den muaft\u0131r.<\/td><td>%100<\/td><\/tr><tr><td>G\u00fcmr\u00fck Vergisi Muafiyeti<\/td><td>Ar-Ge&#8217;yle veya tasar\u0131mla ilgili faaliyetlerde kullan\u0131lmak<br>\u00fczere bakanl\u0131\u011f\u0131n uygun g\u00f6rece\u011fi e\u015fyan\u0131n ithalat\u0131<br>g\u00fcmr\u00fck vergisinden istisna edilir.<\/td><td>%100<\/td><\/tr><tr><td>KDV \u0130stisnas\u0131<\/td><td>Ar-Ge&nbsp;ile tasar\u0131m merkezlerinde ve \u00fcretim faaliyetlerinde kullan\u0131lmak \u00fczere yap\u0131lan yeni makine ve te\u00e7hizat al\u0131mlar\u0131 KDV&#8217;den istisnad\u0131r.<\/td><td>%100<\/td><\/tr><tr><td>Personele Ait Gelir Vergisi Stopaj\u0131 \u0130ndirimi<\/td><td>Ar-Ge, tasar\u0131m personeli ve bu say\u0131n\u0131n azami %10&#8217;u kadar destek personeli&nbsp;i\u00e7in bakanl\u0131\u011f\u0131n belirledi\u011fi \u015fartlarda gelir vergisi stopaj\u0131&nbsp;indirimi sa\u011flan\u0131r.&nbsp;<\/td><td>%100<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Vergi_Tesviklerinden_Nasil_Yararlanilir\"><\/span>Vergi Te\u015fviklerinden Nas\u0131l Yararlan\u0131l\u0131r?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Vergi te\u015fviklerinden yararlanmak isteyen m\u00fckelleflerin izlemesi gereken s\u00fcre\u00e7 temel olarak planlama, ba\u015fvuru ve uygulama ad\u0131mlar\u0131n\u0131 i\u00e7erir.&nbsp;\u0130lgili s\u00fcre\u00e7&nbsp;yat\u0131r\u0131mc\u0131lar ve i\u015fletmeler i\u00e7in te\u015fviklerden do\u011fru ve etkin \u015fekilde faydalanmay\u0131 sa\u011flar. Vergi te\u015fviklerinden yararlanmak i\u00e7in g\u00f6z \u00f6n\u00fcne al\u0131nabilecek unsurlarsa \u015fu \u015fekildedir:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Te\u015fvik T\u00fcr\u00fcn\u00fcn Belirlenmesi:<\/strong> \u0130lk ad\u0131m hangi vergi te\u015fvikinin ge\u00e7erli oldu\u011funu ve i\u015fletmenin ya da yat\u0131r\u0131m\u0131n buna uygun olup olmad\u0131\u011f\u0131n\u0131 tespit etmektir. Gelir ve kurumlar vergisi indirimleri, KDV istisnalar\u0131, g\u00fcmr\u00fck vergisi muafiyetleri gibi farkl\u0131 te\u015fvikler mevcut oldu\u011fu i\u00e7in yasal prosed\u00fcrler bu t\u00fcrlere uygun \u015fekilde ilerletilebilir.&nbsp;<\/li>\n\n\n\n<li><strong>Yat\u0131r\u0131m veya Faaliyet Plan\u0131n\u0131n Haz\u0131rlanmas\u0131:<\/strong> Te\u015fviklerden faydalanabilmek i\u00e7in yap\u0131lacak yat\u0131r\u0131m\u0131n veya ekonomik faaliyetlerin ayr\u0131nt\u0131l\u0131 bir plan\u0131n\u0131n haz\u0131rlanmas\u0131 gerekir. \u0130lgili plan yat\u0131r\u0131m\u0131n b\u00fcy\u00fckl\u00fc\u011f\u00fcn\u00fc, sekt\u00f6r\u00fcn\u00fc, b\u00f6lgesini, beklenen istihdam\u0131 ve ekonomik katk\u0131y\u0131 i\u00e7ermelidir.<\/li>\n\n\n\n<li><strong>Gerekli Belgelerin Toplanmas\u0131:<\/strong> Ba\u015fvuru s\u00fcrecinde ilgili devlet kurumlar\u0131na sunulacak belgeler haz\u0131rlanmal\u0131d\u0131r. \u0130htiya\u00e7 duyulan belgeler;&nbsp;\u015firketin ticari sicil bilgileri, yat\u0131r\u0131m plan\u0131, proje detaylar\u0131 ve mali raporlar gibi pek \u00e7ok evrak\u0131&nbsp;kapsar.<\/li>\n\n\n\n<li><strong>Ba\u015fvurunun Yap\u0131lmas\u0131:<\/strong> Vergi te\u015fviklerinden yararlanmak i\u00e7in resm\u00ee ba\u015fvuru, ilgili vergi dairesi veya Yat\u0131r\u0131m Te\u015fvik Kurumlar\u0131 arac\u0131l\u0131\u011f\u0131yla yap\u0131labilir. Baz\u0131 durumlarda online ba\u015fvuru platformlar\u0131 \u00fczerinden de i\u015flem yapmak m\u00fcmk\u00fcnd\u00fcr.<\/li>\n\n\n\n<li><strong>Onay ve Te\u015fvik Belgesinin Al\u0131nmas\u0131:<\/strong> Ba\u015fvurunun incelenmesinin ard\u0131ndan uygun g\u00f6r\u00fclen projelere te\u015fvik belgesi verilebilir. Bu belge i\u015fletmenin belirlenen te\u015fviklerden yasal olarak faydalanabilmesini sa\u011flar.<\/li>\n\n\n\n<li><strong>Te\u015fviklerin Uygulanmas\u0131 ve Takibi:<\/strong> Onaylanan te\u015fvikler, vergi beyannamelerinde veya mali i\u015flemlerde uygulan\u0131r. \u0130\u015fletmelerin te\u015fvik \u015fartlar\u0131na uygunlu\u011funu s\u00fcrd\u00fcrmeleri ve ilgili kay\u0131tlar\u0131 d\u00fczenli tutmalar\u0131 gerekir.<\/li>\n\n\n\n<li><strong>Denetim ve Raporlama:<\/strong> Devlet, te\u015fviklerden yararlanan i\u015fletmeleri belirli d\u00f6nemlerde denetleyebilir. Bu nedenle ba\u015fvuru ve uygulama s\u00fcrecinde \u015feffaf ve belgelenebilir bir y\u00f6netim&nbsp;s\u00fcreci olduk\u00e7a \u00f6nemlidir.&nbsp;<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Mukellefle_Vergi_Sureclerinizi_Pratiklestirin\"><\/span>M\u00fckellef&#8217;le&nbsp;Vergi S\u00fcre\u00e7lerinizi Pratikle\u015ftirin!<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p><a href=\"https:\/\/mukellef.co\/\" target=\"_blank\" rel=\"noreferrer noopener nofollow\">M\u00fckellef<\/a> olarak i\u015fletmelerin ihtiya\u00e7 duydu\u011fu pek \u00e7ok i\u015flemde destek sa\u011fl\u0131yoruz. Fiziksel s\u0131n\u0131rlama olmaks\u0131z\u0131n merak etti\u011finiz sorular\u0131 cevapland\u0131rmakla beraber gerekli prosed\u00fcrleri tamamlaman\u0131za&nbsp;da yard\u0131mc\u0131 oluyoruz.&nbsp;Platformumuzun sat\u0131\u015flar, giderler, m\u00fc\u015fteriler\/tedarik\u00e7iler ve entegrasyonlar gibi b\u00f6l\u00fcmleriyle gerekli prosed\u00fcrleri tamamlaman\u0131za yard\u0131mc\u0131 oluyoruz.&nbsp;<\/p>\n\n\n\n<p>Siz de \u015firket sahibiyseniz ve&nbsp;vergi&nbsp;i\u015flemlerinizi pratik \u015fekilde halletmek istiyorsan\u0131z M\u00fckellef&#8217;e hemen <a href=\"https:\/\/app.mukellef.co\/register\/\" target=\"_blank\" rel=\"noreferrer noopener nofollow\">\u00fcye olabilirsiniz<\/a>. \u015eirket kurulu\u015f i\u015flemlerini, \u00f6n muhasebeye ve faturaya ili\u015fkin prosed\u00fcrleri dijital ortamda kolayca tamamlayabilirsiniz.&nbsp;<\/p>\n\n\n\n\t\t<!--HubSpot Call-to-Action Code -->\n\t\t<span class=\"hs-cta-wrapper\" id=\"hs-cta-wrapper-914ee59c-f9be-41d2-9a32-ca2b1f2f0cff\">\n\t\t<span class=\"hs-cta-node hs-cta-914ee59c-f9be-41d2-9a32-ca2b1f2f0cff\" id=\"914ee59c-f9be-41d2-9a32-ca2b1f2f0cff\">\n\t\t<!--[if lte IE 8]>\n\t\t<div id=\"hs-cta-ie-element\"><\/div>\n\t\t<![endif]-->\n\t\t<a href=\"https:\/\/cta-redirect.hubspot.com\/cta\/redirect\/5318651\/914ee59c-f9be-41d2-9a32-ca2b1f2f0cff\" target=\"_blank\" rel=\"noopener\">\n\t\t<img decoding=\"async\" class=\"hs-cta-img\" id=\"hs-cta-img-914ee59c-f9be-41d2-9a32-ca2b1f2f0cff\" style=\"border-width:0px;\" src=\"https:\/\/no-cache.hubspot.com\/cta\/default\/5318651\/914ee59c-f9be-41d2-9a32-ca2b1f2f0cff.png\" alt=\"New call-to-action\" title=\"\">\n\t\t<\/a>\n\t\t<\/span>\n\t\t<script charset=\"utf-8\" src=\"\/\/js.hubspot.com\/cta\/current.js\"><\/script>\n\t\t<script>\n\t\thbspt.cta.load(5318651, '914ee59c-f9be-41d2-9a32-ca2b1f2f0cff', {});\n\t\t<\/script>\n\t\t<\/span>\n\t\t<!-- end HubSpot Call-to-Action Code -->\n\t\t\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Yararlanilan_Kaynaklar\"><\/span>Yararlan\u0131lan Kaynaklar<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<ul class=\"wp-block-list\">\n<li><a href=\"https:\/\/www.invest.gov.tr\/view?path=_tr_library_publications_lists_investpublications_turkiye-yatirim-tesvik-sistemi-2025.pdf\" target=\"_blank\" rel=\"noreferrer noopener nofollow\">https:\/\/www.invest.gov.tr\/view?path=_tr_library_publications_lists_investpublications_turkiye-yatirim-tesvik-sistemi-2025.pdf<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/ticaret.gov.tr\/ic-ticaret\/lisansli-depoculuk\/vergi-tesvikleri-ve-devlet-yardimlari\" target=\"_blank\" rel=\"noreferrer noopener nofollow\">https:\/\/ticaret.gov.tr\/ic-ticaret\/lisansli-depoculuk\/vergi-tesvikleri-ve-devlet-yardimlari<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/ismmmo.org.tr\/dosya\/5596\/Mevzuat-Dosya\/24072025-7555-sayili-kanun-ile-yapilan-degisiklikler.pdf?\" target=\"_blank\" rel=\"noreferrer noopener nofollow\">https:\/\/ismmmo.org.tr\/dosya\/5596\/Mevzuat-Dosya\/24072025-7555-sayili-kanun-ile-yapilan-degisiklikler.pdf?<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/ms.hmb.gov.tr\/uploads\/2021\/01\/10-179_8-Vergi-Tesviklerinin-Yerel.pdf\" target=\"_blank\" rel=\"noreferrer noopener nofollow\">https:\/\/ms.hmb.gov.tr\/uploads\/2021\/01\/10-179_8-Vergi-Tesviklerinin-Yerel.pdf<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/www.invest.gov.tr\/tr\/investmentguide\/sayfalar\/tax-guide.aspx\" target=\"_blank\" rel=\"noreferrer noopener nofollow\">https:\/\/www.invest.gov.tr\/tr\/investmentguide\/sayfalar\/tax-guide.aspx<\/a><\/li>\n\n\n\n<li><a href=\"https:\/\/share.google\/4SzFFAjIsw7qYaO1g\" target=\"_blank\" rel=\"noreferrer noopener nofollow\">https:\/\/share.google\/4SzFFAjIsw7qYaO1g<\/a><\/li>\n<\/ul>\n","protected":false},"excerpt":{"rendered":"<p>Vergi te\u015fvikleri i\u015fletmelerin yat\u0131r\u0131mlar\u0131n\u0131 destekleyen, maliyetlerini azaltan ve faaliyetlerini daha s\u00fcrd\u00fcr\u00fclebilir h\u00e2le getiren \u00f6nemli avantajlar sunar.&nbsp;Te\u015fviklerden yararlanan \u015firketler, finansal y\u00fcklerini hafifletebilir&nbsp;ve b\u00fcy\u00fcme s\u00fcre\u00e7lerini daha sa\u011flam bir zemine oturtabilir. Vergi indirimlerinden b\u00f6lgesel desteklere kadar pek \u00e7ok uygulamay\u0131 kapsayan bu sistem, do\u011fru ad\u0131mlar izlendi\u011finde \u015firketlere \u00f6nemli katk\u0131lar sa\u011flar. Peki, vergi te\u015fvikleri hangi t\u00fcr destekleri kapsar, bu te\u015fviklerden &#8230;<\/p>\n","protected":false},"author":29,"featured_media":11540,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"content-type":"","inline_featured_image":false,"footnotes":""},"categories":[30],"tags":[],"class_list":["post-11531","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-vergisel-konular"],"_links":{"self":[{"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/posts\/11531","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/users\/29"}],"replies":[{"embeddable":true,"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/comments?post=11531"}],"version-history":[{"count":3,"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/posts\/11531\/revisions"}],"predecessor-version":[{"id":11545,"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/posts\/11531\/revisions\/11545"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/media\/11540"}],"wp:attachment":[{"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/media?parent=11531"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/categories?post=11531"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/tags?post=11531"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}