{"id":12364,"date":"2026-06-19T15:19:11","date_gmt":"2026-06-19T12:19:11","guid":{"rendered":"https:\/\/mukellef.co\/blog\/?p=12364"},"modified":"2026-06-19T15:20:19","modified_gmt":"2026-06-19T12:20:19","slug":"varlik-barisi-nedir","status":"publish","type":"post","link":"https:\/\/mukellef.co\/blog\/varlik-barisi-nedir\/","title":{"rendered":"Varl\u0131k Bar\u0131\u015f\u0131 2026: Oranlar, S\u00fcreler ve Avantajlar\u00a0"},"content":{"rendered":"\n<p>Yurt d\u0131\u015f\u0131nda varl\u0131k tutan giri\u015fimciler ve yat\u0131r\u0131mc\u0131lar i\u00e7in 2026 y\u0131l\u0131 \u00f6nemli bir d\u00fczenlemeyle ba\u015flad\u0131. <strong>Varl\u0131k Bar\u0131\u015f\u0131 2026<\/strong>, kapsaml\u0131 bir vergi ve yat\u0131r\u0131m paketinin par\u00e7as\u0131 olarak y\u00fcr\u00fcrl\u00fc\u011fe girdi ve yurt d\u0131\u015f\u0131ndaki varl\u0131klar\u0131n d\u00fc\u015f\u00fck vergi oran\u0131yla T\u00fcrkiye&#8217;ye getirilmesine imk\u00e2n tan\u0131yor.<\/p>\n\n\n\n<p>Bu rehberde, Varl\u0131k Bar\u0131\u015f\u0131 2026&#8217;n\u0131n vergi oranlar\u0131n\u0131, kritik son tarihlerini ve uygulama kurallar\u0131n\u0131; ayr\u0131ca ayn\u0131 kanunla gelen 20 y\u0131ll\u0131k vergi istisnas\u0131, kurumlar vergisi te\u015fvikleri ve \u0130stanbul Finans Merkezi avantajlar\u0131n\u0131 ad\u0131m ad\u0131m inceleyece\u011fiz.<\/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\/varlik-barisi-nedir\/#Varlik_Barisi_2026_Nedir\" >Varl\u0131k Bar\u0131\u015f\u0131 2026 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\/varlik-barisi-nedir\/#Varlik_Barisinda_Vergi_Oranlari_ve_Kritik_Takvim\" >Varl\u0131k Bar\u0131\u015f\u0131nda Vergi Oranlar\u0131 ve Kritik Takvim<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/mukellef.co\/blog\/varlik-barisi-nedir\/#Kademeli_Vergi_Orani\" >Kademeli Vergi Oran\u0131<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/mukellef.co\/blog\/varlik-barisi-nedir\/#Bildirim_Zamani_ve_Ek_Yuk\" >Bildirim Zaman\u0131 ve Ek Y\u00fck<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/mukellef.co\/blog\/varlik-barisi-nedir\/#Iki_Ay_Kurali\" >\u0130ki Ay Kural\u0131<\/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\/varlik-barisi-nedir\/#Kripto_Varlik_Notu\" >Kripto Varl\u0131k Notu<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/mukellef.co\/blog\/varlik-barisi-nedir\/#Yeni_Mukimlere_20_Yillik_Vergi_Istisnasi\" >Yeni Mukimlere 20 Y\u0131ll\u0131k Vergi \u0130stisnas\u0131<\/a><\/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\/varlik-barisi-nedir\/#Uretim_ve_Ihracata_Yonelik_Kurumlar_Vergisi\" >\u00dcretim ve \u0130hracata Y\u00f6nelik Kurumlar Vergisi<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/mukellef.co\/blog\/varlik-barisi-nedir\/#Istanbul_Finans_Merkezi_ve_Nitelikli_Hizmet_Merkezleri\" >\u0130stanbul Finans Merkezi ve Nitelikli Hizmet Merkezleri<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/mukellef.co\/blog\/varlik-barisi-nedir\/#Kurumlar_Vergisi_Indirimi\" >Kurumlar Vergisi \u0130ndirimi<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/mukellef.co\/blog\/varlik-barisi-nedir\/#Personel_Ucret_Istisnasi\" >Personel \u00dccret \u0130stisnas\u0131<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/mukellef.co\/blog\/varlik-barisi-nedir\/#Operasyonel_Kolaylik_Tek_Durak_Buro\" >Operasyonel Kolayl\u0131k: Tek Durak B\u00fcro<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/mukellef.co\/blog\/varlik-barisi-nedir\/#Varlik_Barisi_Duzenlemesinde_Sirketinizi_Kurarken_Dikkat_Edilecekler\" >Varl\u0131k Bar\u0131\u015f\u0131 D\u00fczenlemesinde \u015eirketinizi Kurarken Dikkat Edilecekler<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/mukellef.co\/blog\/varlik-barisi-nedir\/#Mukellef_ile_Girisiminizi_Ileriye_Tasiyin\" >M\u00fckellef ile Giri\u015fiminizi \u0130leriye Ta\u015f\u0131y\u0131n<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/mukellef.co\/blog\/varlik-barisi-nedir\/#Sikca_Sorulan_Sorular\" >S\u0131k\u00e7a Sorulan Sorular<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/mukellef.co\/blog\/varlik-barisi-nedir\/#Varlik_Barisi_2026_Ne_Zaman_Yururluge_Girdi\" >Varl\u0131k Bar\u0131\u015f\u0131 2026 Ne Zaman Y\u00fcr\u00fcrl\u00fc\u011fe Girdi?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-17\" href=\"https:\/\/mukellef.co\/blog\/varlik-barisi-nedir\/#Bildirim_icin_Son_Tarih_Nedir\" >Bildirim i\u00e7in Son Tarih Nedir?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-18\" href=\"https:\/\/mukellef.co\/blog\/varlik-barisi-nedir\/#Kripto_Varliklar_Kapsama_Dahil_mi\" >Kripto Varl\u0131klar Kapsama Dahil mi?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-19\" href=\"https:\/\/mukellef.co\/blog\/varlik-barisi-nedir\/#20_Yillik_Vergi_Istisnasindan_Kimler_Yararlanabilir\" >20 Y\u0131ll\u0131k Vergi \u0130stisnas\u0131ndan Kimler Yararlanabilir?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-20\" href=\"https:\/\/mukellef.co\/blog\/varlik-barisi-nedir\/#Varlik_Barisi_Bir_Vergi_Affi_midir\" >Varl\u0131k Bar\u0131\u015f\u0131 Bir Vergi Aff\u0131 m\u0131d\u0131r?<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Varlik_Barisi_2026_Nedir\"><\/span>Varl\u0131k Bar\u0131\u015f\u0131 2026 Nedir?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Varl\u0131k Bar\u0131\u015f\u0131 2026, ger\u00e7ek ve <a href=\"https:\/\/mukellef.co\/blog\/tuzel-kisi-nedir-gercek-kisiyle-arasindaki-fark\/\">t\u00fczel ki\u015filerin<\/a> yurt d\u0131\u015f\u0131nda bulunan ya da T\u00fcrkiye&#8217;de bulunmakla birlikte kanuni defter kay\u0131tlar\u0131nda yer almayan varl\u0131klar\u0131n\u0131 d\u00fc\u015f\u00fck oranl\u0131 bir vergi \u00f6deyerek kayda almas\u0131na imk\u00e2n tan\u0131yan bir d\u00fczenlemedir. Kapsam\u0131na para, alt\u0131n, d\u00f6viz, menkul k\u0131ymet ve di\u011fer sermaye piyasas\u0131 ara\u00e7lar\u0131 girer. <\/p>\n\n\n\n<p>Varl\u0131k Bar\u0131\u015f\u0131 2026, <a href=\"https:\/\/resmigazete.gov.tr\/04.06.2026\" target=\"_blank\" rel=\"noreferrer noopener\">7582 say\u0131l\u0131 Baz\u0131 Kanunlarda De\u011fi\u015fiklik Yap\u0131lmas\u0131na Dair Kanun<\/a> ile d\u00fczenlendi. Kanun, 4 Haziran 2026 tarihli ve 33270 say\u0131l\u0131 Resm\u00ee Gazete&#8217;de yay\u0131mlanarak y\u00fcr\u00fcrl\u00fc\u011fe girdi. D\u00fczenleme, T\u00fcrkiye tarihindeki 8. Varl\u0131k Bar\u0131\u015f\u0131 uygulamas\u0131d\u0131r ve Kurumlar Vergisi Kanunu&#8217;na eklenen Ge\u00e7ici 19. madde ile hayata ge\u00e7irilmi\u015ftir. Burada dikkat edilmesi gereken bir nokta var: Varl\u0131k Bar\u0131\u015f\u0131 2026, klasik anlamda bir vergi aff\u0131 de\u011fildir. Mevcut varl\u0131klar\u0131n resm\u00ee finansal sisteme dahil edilmesini sa\u011flayan bir yap\u0131land\u0131rma ve uyum d\u00fczenlemesi olarak tan\u0131mlan\u0131r.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Varlik_Barisinda_Vergi_Oranlari_ve_Kritik_Takvim\"><\/span>Varl\u0131k Bar\u0131\u015f\u0131nda Vergi Oranlar\u0131 ve Kritik Takvim<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Varl\u0131k Bar\u0131\u015f\u0131 2026&#8217;da yaln\u0131zca vergi oran\u0131na de\u011fil, operasyonel takvime de dikkat etmek gerekir. S\u00fcrecin do\u011fru y\u00f6netilmesi, sa\u011flanan avantajlardan tam olarak yararlanman\u0131z\u0131 belirler.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Kademeli_Vergi_Orani\"><\/span>Kademeli Vergi Oran\u0131<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>Bildirilen varl\u0131klar \u00fczerinden temel vergi oran\u0131 <strong>%5&#8217;tir<\/strong>. Ancak varl\u0131\u011f\u0131n belirli yat\u0131r\u0131m ara\u00e7lar\u0131nda tutulaca\u011f\u0131n\u0131n taahh\u00fct edilmesi halinde bu oran kademeli olarak d\u00fc\u015fer:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Varl\u0131\u011f\u0131n vadeli hesapta, devlet i\u00e7 bor\u00e7lanma senedinde (D\u0130BS), kira sertifikas\u0131nda veya giri\u015fim sermayesi yat\u0131r\u0131m fonunda tutulmas\u0131 durumunda oran azal\u0131r.<\/li>\n\n\n\n<li>Varl\u0131\u011f\u0131n <strong>5 y\u0131l<\/strong> s\u00fcreyle elde tutulmas\u0131 halinde vergi oran\u0131 <strong>%0&#8217;a<\/strong> kadar iner.<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Bildirim_Zamani_ve_Ek_Yuk\"><\/span>Bildirim Zaman\u0131 ve Ek Y\u00fck<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>Bildirim i\u00e7in son tarih <strong>31 Temmuz 2027&#8217;dir<\/strong>. Cumhurba\u015fkan\u0131 bu s\u00fcreyi, her defas\u0131nda alt\u0131 ay\u0131 ge\u00e7meyen d\u00f6nemler h\u00e2linde toplam bir y\u0131la kadar uzatabilir.<\/p>\n\n\n\n<p>Bildirim zamanlamas\u0131 vergi oran\u0131n\u0131 etkiler. 1 Ocak 2027 ile 31 Temmuz 2027 aras\u0131nda yap\u0131lacak bildirimlerde temel orana <strong>yar\u0131m puan (+0,5 puan)<\/strong> eklenir. Olas\u0131 s\u00fcre uzat\u0131m\u0131 d\u00f6nemlerinde ek y\u00fck artabilece\u011finden, bildirimi geciktirmemekte fayda vard\u0131r.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Iki_Ay_Kurali\"><\/span>\u0130ki Ay Kural\u0131<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>Bildirilen varl\u0131\u011f\u0131n, bildirimi takip eden <strong>iki ay<\/strong> i\u00e7inde fiilen T\u00fcrkiye&#8217;ye getirilmesi veya T\u00fcrkiye&#8217;deki banka hesaplar\u0131na transfer edilmesi zorunludur. Bu s\u00fcre ka\u00e7\u0131r\u0131l\u0131rsa, d\u00fczenlemenin sa\u011flad\u0131\u011f\u0131 vergisel g\u00fcvenceler ortadan kalkabilir.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Kripto_Varlik_Notu\"><\/span>Kripto Varl\u0131k Notu<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>Yasala\u015fma s\u00fcrecinde kripto varl\u0131klar\u0131n vergilendirilmesine ili\u015fkin maddeler paketten \u00e7\u0131kar\u0131ld\u0131. Bu nedenle kripto varl\u0131klar Varl\u0131k Bar\u0131\u015f\u0131 kapsam\u0131na do\u011frudan dahil edilmemi\u015ftir. Bu varl\u0131klara sahip yat\u0131r\u0131mc\u0131lar\u0131n, d\u00fczenlemeden yararlanabilmek i\u00e7in kripto varl\u0131klar\u0131n\u0131 \u00f6nce fiat para birimlerine (USD, EUR vb.) veya alt\u0131na d\u00f6n\u00fc\u015ft\u00fcrerek transfer etmeleri gerekebilir. Bu konuda bir mali m\u00fc\u015favirle \u00e7al\u0131\u015fman\u0131z\u0131 \u00f6neririz.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Yeni_Mukimlere_20_Yillik_Vergi_Istisnasi\"><\/span>Yeni Mukimlere 20 Y\u0131ll\u0131k Vergi \u0130stisnas\u0131<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>7582 say\u0131l\u0131 Kanun, yaln\u0131zca varl\u0131k bar\u0131\u015f\u0131n\u0131 i\u00e7ermez. Ayn\u0131 kanun, T\u00fcrkiye&#8217;ye yerle\u015fen nitelikli profesyoneller ve sermaye sahipleri i\u00e7in Gelir Vergisi Kanunu&#8217;nun M\u00fckerrer 20\/D maddesi kapsam\u0131nda yeni bir istisna getirir.<\/p>\n\n\n\n<p>Buna g\u00f6re, <strong>son \u00fc\u00e7 takvim y\u0131l\u0131nda<\/strong> T\u00fcrkiye&#8217;de ikametg\u00e2h\u0131 ve vergi m\u00fckellefiyeti bulunmayan ki\u015filerin T\u00fcrkiye&#8217;ye yerle\u015fmesi durumunda, yurt d\u0131\u015f\u0131 kaynakl\u0131 kazan\u00e7 ve iratlar\u0131 (temett\u00fc, kira geliri, de\u011fer art\u0131\u015f\u0131 kazanc\u0131 vb.) <strong>20 y\u0131l boyunca<\/strong> gelir vergisinden istisna tutulur. \u0130stisna, 1 Ocak 2026&#8217;dan itibaren T\u00fcrkiye&#8217;ye yerle\u015fmi\u015f say\u0131lanlara uygulan\u0131r ve bu kazan\u00e7lar i\u00e7in y\u0131ll\u0131k beyanname verilmez.<\/p>\n\n\n\n<p>Bu rejimin \u00f6nemli bir ayr\u0131nt\u0131s\u0131 daha vard\u0131r. \u0130stisnadan yararlananlar\u0131n istisna s\u00fcresi i\u00e7inde vefat\u0131 halinde, s\u00f6z konusu varl\u0131klar\u0131n veraset yoluyla intikalinde vergi oran\u0131 <strong>%1<\/strong> olarak uygulan\u0131r. Bu d\u00fczenleme, \u00f6zellikle \u00e7ok ku\u015fakl\u0131 servet planlamas\u0131 yapan aile ofisleri i\u00e7in T\u00fcrkiye&#8217;yi dikkate de\u011fer bir se\u00e7enek haline getirir.<\/p>\n\n\n\n<p><strong>\u0130pucu:<\/strong> Bu istisna kapsam\u0131ndaki gelirlerle ilgili gider ve maliyetler vergiye tabi kazanc\u0131n tespitinde dikkate al\u0131nmaz; yurt d\u0131\u015f\u0131nda \u00f6denen vergiler de T\u00fcrkiye&#8217;de mahsup edilemez. Bu nedenle planlaman\u0131z\u0131 bir uzmanla birlikte yapman\u0131z \u00f6nemlidir.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Uretim_ve_Ihracata_Yonelik_Kurumlar_Vergisi\"><\/span>\u00dcretim ve \u0130hracata Y\u00f6nelik Kurumlar Vergisi<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>7582 say\u0131l\u0131 Kanun, \u00fcretim odakl\u0131 b\u00fcy\u00fcmeyi desteklemek i\u00e7in kurumlar vergisinde de d\u00fczenleme i\u00e7erir. Burada yasala\u015fma s\u00fcrecinde \u00f6nemli bir de\u011fi\u015fiklik ya\u015fand\u0131\u011f\u0131n\u0131 belirtmek gerekir.<\/p>\n\n\n\n<p>Kanun teklifinin ilk halinde, imalat\u00e7\u0131 ihracat\u00e7\u0131 kurumlar\u0131n ihracat kazan\u00e7lar\u0131 i\u00e7in %9, di\u011fer ihracat\u00e7\u0131 kurumlar i\u00e7in ise daha d\u00fc\u015f\u00fck bir kurumlar vergisi oran\u0131 \u00f6ng\u00f6r\u00fclm\u00fc\u015ft\u00fc. Ancak Plan ve B\u00fct\u00e7e Komisyonu g\u00f6r\u00fc\u015fmeleri s\u0131ras\u0131nda bu d\u00fczenlemeden vazge\u00e7ildi ve madde yeniden tasarland\u0131.<\/p>\n\n\n\n<p>Y\u00fcr\u00fcrl\u00fc\u011fe giren d\u00fczenlemeye g\u00f6re:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Sanayi sicil belgesine sahip ve fiilen \u00fcretim faaliyetiyle i\u015ftigal eden kurumlar\u0131n, <strong>m\u00fcnhas\u0131ran \u00fcretim faaliyetlerinden<\/strong> elde ettikleri kazan\u00e7lar i\u00e7in kurumlar vergisi oran\u0131 <strong>%12,5<\/strong> olarak uygulan\u0131r.<\/li>\n\n\n\n<li>Ayn\u0131 oran, zirai \u00fcretim faaliyetiyle i\u015ftigal eden kurumlar\u0131n m\u00fcnhas\u0131ran bu faaliyetlerinden elde ettikleri kazan\u00e7lar i\u00e7in de ge\u00e7erlidir.<\/li>\n<\/ul>\n\n\n\n<p><strong>\u00d6nemli:<\/strong> Yurt i\u00e7i sat\u0131\u015flardan elde edilen kazan\u00e7lar bu indirimli oran kapsam\u0131na girmez ve standart oranda vergilendirilmeye devam eder. Ayr\u0131ca %12,5 oran\u0131ndan yararlanan bir kazan\u00e7 i\u00e7in, ihracat kazan\u00e7lar\u0131na tan\u0131nan 5 puanl\u0131k indirimden ayr\u0131ca yararlan\u0131lamaz. Bu indirim, 1 Ocak 2026 tarihinden itibaren ba\u015flayan vergilendirme d\u00f6nemlerine ait kazan\u00e7lar i\u00e7in, 1 Temmuz 2026&#8217;dan itibaren verilecek beyannamelerden ba\u015flamak \u00fczere ge\u00e7erlidir.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Istanbul_Finans_Merkezi_ve_Nitelikli_Hizmet_Merkezleri\"><\/span>\u0130stanbul Finans Merkezi ve Nitelikli Hizmet Merkezleri<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Kanun, T\u00fcrkiye&#8217;ye yabanc\u0131 yat\u0131r\u0131m\u0131 \u00e7ekmek ve nitelikli istihdam\u0131 desteklemek amac\u0131yla &#8220;nitelikli hizmet merkezi&#8221; kavram\u0131n\u0131 mevzuata kazand\u0131rd\u0131. Do\u011frudan Yabanc\u0131 Yat\u0131r\u0131mlar Kanunu&#8217;na eklenen tan\u0131ma g\u00f6re nitelikli hizmet merkezi, en az \u00fc\u00e7 farkl\u0131 \u00fclkede aktif faaliyet g\u00f6steren ili\u015fkili \u015firketlere veya \u015firketler toplulu\u011funa hizmet sunmak \u00fczere kurulan ve y\u0131ll\u0131k has\u0131lat\u0131n\u0131n \u00f6nemli bir b\u00f6l\u00fcm\u00fcn\u00fc yurt d\u0131\u015f\u0131ndaki ili\u015fkili \u015firketlerden elde eden sermaye \u015firketlerini ifade eder.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Kurumlar_Vergisi_Indirimi\"><\/span>Kurumlar Vergisi \u0130ndirimi<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>Nitelikli hizmet merkezlerinin yurt d\u0131\u015f\u0131ndan elde ettikleri kazan\u00e7lar ile transit ticaret kapsam\u0131nda elde edilen kazan\u00e7larda <a href=\"https:\/\/mukellef.co\/blog\/kurumlar-vergisi-nedir-nasil-hesaplanir\/\">kurumlar vergisi<\/a> matrah indirimi sa\u011flan\u0131r. Bu indirim, \u0130stanbul Finans Merkezi&#8217;nde kat\u0131l\u0131mc\u0131 belgesiyle faaliyet g\u00f6steren kurumlar bak\u0131m\u0131ndan <strong>%100<\/strong> olarak uygulan\u0131r. \u0130ndirim, merkezin faaliyete ge\u00e7ti\u011fi hesap d\u00f6neminden itibaren <strong>20 hesap d\u00f6nemi<\/strong> boyunca, kazanc\u0131n T\u00fcrkiye&#8217;ye transfer edilmesi \u015fart\u0131yla ge\u00e7erlidir.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Personel_Ucret_Istisnasi\"><\/span>Personel \u00dccret \u0130stisnas\u0131<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>Nitelikli i\u015f g\u00fcc\u00fcn\u00fc \u00e7ekmek i\u00e7in personel \u00fccretlerine de istisna getirildi. Nitelikli hizmet merkezlerinde istihdam edilen personelin \u00fccretlerinin <strong>br\u00fct asgari \u00fccretin \u00fc\u00e7 kat\u0131n\u0131<\/strong> a\u015fmayan k\u0131sm\u0131 gelir vergisinden istisna tutulur. Bu s\u0131n\u0131r; Cumhurba\u015fkan\u0131nca uygun bulunan end\u00fcstri b\u00f6lgeleri ile \u0130stanbul Finans Merkezi&#8217;nde faaliyet g\u00f6steren nitelikli hizmet merkezleri i\u00e7in <strong>br\u00fct asgari \u00fccretin be\u015f kat\u0131<\/strong> olarak uygulan\u0131r.<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><thead><tr><th><strong>Faaliyet Alan\u0131<\/strong><\/th><th><strong>\u00dccret \u0130stisnas\u0131 \u00dcst S\u0131n\u0131r\u0131<\/strong><\/th><\/tr><\/thead><tbody><tr><td>Standart nitelikli hizmet merkezi<\/td><td>Br\u00fct asgari \u00fccretin 3 kat\u0131<\/td><\/tr><tr><td>\u0130stanbul Finans Merkezi ve uygun end\u00fcstri b\u00f6lgeleri<\/td><td>Br\u00fct asgari \u00fccretin 5 kat\u0131<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Operasyonel_Kolaylik_Tek_Durak_Buro\"><\/span>Operasyonel Kolayl\u0131k: Tek Durak B\u00fcro<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Yat\u0131r\u0131mc\u0131lar\u0131n b\u00fcrokratik s\u00fcre\u00e7lerde zaman kaybetmemesi i\u00e7in, daha geni\u015f yat\u0131r\u0131m program\u0131 kapsam\u0131nda &#8220;Tek Durak B\u00fcro&#8221; modeli \u00f6ng\u00f6r\u00fclm\u00fc\u015ft\u00fcr. Bu modelde \u015firket kurulu\u015fundan \u00e7al\u0131\u015fma izinlerine, te\u015fvik belgelerinden ilgili di\u011fer s\u00fcre\u00e7lere kadar ad\u0131mlar\u0131n tek bir merkezden y\u00f6netilmesi hedeflenir. Ama\u00e7, yat\u0131r\u0131m\u0131n hayata ge\u00e7me h\u0131z\u0131n\u0131 art\u0131rmak ve s\u00fcre\u00e7leri sadele\u015ftirmektir.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Varlik_Barisi_Duzenlemesinde_Sirketinizi_Kurarken_Dikkat_Edilecekler\"><\/span>Varl\u0131k Bar\u0131\u015f\u0131 D\u00fczenlemesinde \u015eirketinizi Kurarken Dikkat Edilecekler<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Varl\u0131k bar\u0131\u015f\u0131 yoluyla edinilen kaynaklar\u0131 bir \u015firket b\u00fcnyesinde de\u011ferlendirmeyi planl\u0131yorsan\u0131z, do\u011fru \u015firket yap\u0131s\u0131n\u0131 se\u00e7mek ve d\u00fczenlemenin ko\u015fullar\u0131na uymak \u00f6nemlidir.<\/p>\n\n\n\n<p>Varl\u0131k bar\u0131\u015f\u0131 kapsam\u0131nda \u015firket bilan\u00e7osuna dahil edilen kaynaklar i\u00e7in bir tutma ko\u015fulu bulunur: Bu varl\u0131klar pasifte \u00f6zel bir fon hesab\u0131na al\u0131n\u0131r ve belirli bir s\u00fcre boyunca, sermayeye ilave edilmesi d\u0131\u015f\u0131nda i\u015fletmeden \u00e7ekilemez. Ko\u015fullar\u0131n g\u00fcncel ayr\u0131nt\u0131lar\u0131 i\u00e7in Hazine ve Maliye Bakanl\u0131\u011f\u0131&#8217;n\u0131n uygulama tebli\u011flerini takip etmenizi ve bir mali m\u00fc\u015favire dan\u0131\u015fman\u0131z\u0131 \u00f6neririz.<\/p>\n\n\n\n<p>Sermayenizi yap\u0131land\u0131r\u0131rken \u015firket t\u00fcr\u00fc se\u00e7imi de kritik bir karard\u0131r:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Ortakl\u0131 ve orta \u00f6l\u00e7ekli yap\u0131lar i\u00e7in <a href=\"https:\/\/mukellef.co\/tr\/limited-sirket\/\" target=\"_blank\" rel=\"noreferrer noopener\">limited \u015firket kurulu\u015fu<\/a> genellikle uygun bir ba\u015flang\u0131\u00e7t\u0131r.<\/li>\n\n\n\n<li>Yat\u0131r\u0131m almay\u0131 ve \u00e7ok ku\u015fakl\u0131 servet planlamas\u0131n\u0131 hedefleyen yap\u0131lar i\u00e7in <a href=\"https:\/\/mukellef.co\/tr\/anonim-sirket\/\" target=\"_blank\" rel=\"noreferrer noopener\">anonim \u015firket kurulu\u015fu<\/a> daha esnek imk\u00e2nlar sunar.<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Mukellef_ile_Girisiminizi_Ileriye_Tasiyin\"><\/span>M\u00fckellef ile Giri\u015fiminizi \u0130leriye Ta\u015f\u0131y\u0131n<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>7582 say\u0131l\u0131 Kanun, varl\u0131k bar\u0131\u015f\u0131ndan kurumlar vergisi indirimlerine, yeni mukimlere y\u00f6nelik 20 y\u0131ll\u0131k istisnadan \u0130stanbul Finans Merkezi te\u015fviklerine kadar geni\u015f bir alan\u0131 kaps\u0131yor. Bu d\u00fczenlemeler, yurt d\u0131\u015f\u0131nda varl\u0131k tutan giri\u015fimciler, \u00e7ok uluslu gruplar ve aile ofisleri i\u00e7in dikkatle de\u011ferlendirilmesi gereken f\u0131rsatlar sunuyor.<\/p>\n\n\n\n<p>T\u00fcrkiye&#8217;de \u015firketinizi kurmaya ve mali s\u00fcre\u00e7lerinizi tek platformdan y\u00f6netmeye haz\u0131rsan\u0131z, <a href=\"https:\/\/mukellef.co\/\">M\u00fckellef<\/a>&#8216;in u\u00e7tan uca \u00e7\u00f6z\u00fcmleriyle her ad\u0131mda yan\u0131n\u0131zday\u0131z. <a href=\"https:\/\/app.mukellef.co\/register\" target=\"_blank\" rel=\"noreferrer noopener nofollow\">Hemen \u00fccretsiz \u00fcye olun<\/a> ve i\u015finizi g\u00fcvenle b\u00fcy\u00fctmeye ba\u015flay\u0131n.<\/p>\n\n\n\n\t\t<!--HubSpot Call-to-Action Code -->\n\t\t<span class=\"hs-cta-wrapper\" id=\"hs-cta-wrapper-3c928836-d491-492a-aa51-970897a4e1d0\">\n\t\t<span class=\"hs-cta-node hs-cta-3c928836-d491-492a-aa51-970897a4e1d0\" id=\"3c928836-d491-492a-aa51-970897a4e1d0\">\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\/3c928836-d491-492a-aa51-970897a4e1d0\" target=\"_blank\" rel=\"noopener\">\n\t\t<img decoding=\"async\" class=\"hs-cta-img\" id=\"hs-cta-img-3c928836-d491-492a-aa51-970897a4e1d0\" style=\"border-width:0px;\" src=\"https:\/\/no-cache.hubspot.com\/cta\/default\/5318651\/3c928836-d491-492a-aa51-970897a4e1d0.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, '3c928836-d491-492a-aa51-970897a4e1d0', {});\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=\"Sikca_Sorulan_Sorular\"><\/span>S\u0131k\u00e7a Sorulan Sorular<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Varl\u0131k Bar\u0131\u015f\u0131 hakk\u0131nda s\u0131k\u00e7a sorulan sorulara buradan ula\u015fabilirsiniz.<\/p>\n\n\n<div id=\"rank-math-faq\" class=\"rank-math-block\">\n<div class=\"rank-math-list \">\n<div id=\"faq-question-1781869124008\" class=\"rank-math-list-item\">\n<h3 class=\"rank-math-question \"><span class=\"ez-toc-section\" id=\"Varlik_Barisi_2026_Ne_Zaman_Yururluge_Girdi\"><\/span><strong>Varl\u0131k Bar\u0131\u015f\u0131 2026 Ne Zaman Y\u00fcr\u00fcrl\u00fc\u011fe Girdi?<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<div class=\"rank-math-answer \">\n\n<p>Varl\u0131k Bar\u0131\u015f\u0131 2026, 7582 say\u0131l\u0131 Kanun ile 4 Haziran 2026 tarihli ve 33270 say\u0131l\u0131 Resm\u00ee Gazete&#8217;de yay\u0131mlanarak y\u00fcr\u00fcrl\u00fc\u011fe girmi\u015ftir.<\/p>\n\n<\/div>\n<\/div>\n<div id=\"faq-question-1781869148497\" class=\"rank-math-list-item\">\n<h3 class=\"rank-math-question \"><span class=\"ez-toc-section\" id=\"Bildirim_icin_Son_Tarih_Nedir\"><\/span><strong>Bildirim i\u00e7in Son Tarih Nedir?<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<div class=\"rank-math-answer \">\n\n<p>Son bildirim tarihi 31 Temmuz 2027&#8217;dir. Cumhurba\u015fkan\u0131 bu s\u00fcreyi alt\u0131\u015far ayl\u0131k d\u00f6nemler h\u00e2linde toplam bir y\u0131la kadar uzatabilir.<\/p>\n\n<\/div>\n<\/div>\n<div id=\"faq-question-1781869165713\" class=\"rank-math-list-item\">\n<h3 class=\"rank-math-question \"><span class=\"ez-toc-section\" id=\"Kripto_Varliklar_Kapsama_Dahil_mi\"><\/span><strong>Kripto Varl\u0131klar Kapsama Dahil mi?<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<div class=\"rank-math-answer \">\n\n<p>Kripto varl\u0131klar d\u00fczenlemeye do\u011frudan dahil edilmemi\u015ftir. Bu varl\u0131klara sahip olanlar\u0131n d\u00fczenlemeden yararlanabilmesi i\u00e7in varl\u0131klar\u0131n\u0131 fiat para birimine veya alt\u0131na d\u00f6n\u00fc\u015ft\u00fcrmesi gerekebilir.<\/p>\n\n<\/div>\n<\/div>\n<div id=\"faq-question-1781869193047\" class=\"rank-math-list-item\">\n<h3 class=\"rank-math-question \"><span class=\"ez-toc-section\" id=\"20_Yillik_Vergi_Istisnasindan_Kimler_Yararlanabilir\"><\/span><strong>20 Y\u0131ll\u0131k Vergi \u0130stisnas\u0131ndan Kimler Yararlanabilir?<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<div class=\"rank-math-answer \">\n\n<p>Son \u00fc\u00e7 takvim y\u0131l\u0131nda T\u00fcrkiye&#8217;de ikametg\u00e2h\u0131 ve vergi m\u00fckellefiyeti bulunmayan ve 1 Ocak 2026&#8217;dan itibaren T\u00fcrkiye&#8217;ye yerle\u015fen ki\u015filer, yurt d\u0131\u015f\u0131 kaynakl\u0131 kazan\u00e7lar\u0131 i\u00e7in 20 y\u0131l gelir vergisi istisnas\u0131ndan yararlanabilir.<\/p>\n\n<\/div>\n<\/div>\n<div id=\"faq-question-1781869216764\" class=\"rank-math-list-item\">\n<h3 class=\"rank-math-question \"><span class=\"ez-toc-section\" id=\"Varlik_Barisi_Bir_Vergi_Affi_midir\"><\/span><strong>Varl\u0131k Bar\u0131\u015f\u0131 Bir Vergi Aff\u0131 m\u0131d\u0131r?<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n<div class=\"rank-math-answer \">\n\n<p>Hay\u0131r. Varl\u0131k Bar\u0131\u015f\u0131 2026, ge\u00e7mi\u015fe d\u00f6n\u00fck bir vergi aff\u0131 de\u011fil; mevcut varl\u0131klar\u0131n resm\u00ee finansal sisteme dahil edilmesini sa\u011flayan bir yap\u0131land\u0131rma ve uyum d\u00fczenlemesidir.<\/p>\n\n<\/div>\n<\/div>\n<\/div>\n<\/div>","protected":false},"excerpt":{"rendered":"<p>Yurt d\u0131\u015f\u0131nda varl\u0131k tutan giri\u015fimciler ve yat\u0131r\u0131mc\u0131lar i\u00e7in 2026 y\u0131l\u0131 \u00f6nemli bir d\u00fczenlemeyle ba\u015flad\u0131. Varl\u0131k Bar\u0131\u015f\u0131 2026, kapsaml\u0131 bir vergi ve yat\u0131r\u0131m paketinin par\u00e7as\u0131 olarak y\u00fcr\u00fcrl\u00fc\u011fe girdi ve yurt d\u0131\u015f\u0131ndaki varl\u0131klar\u0131n d\u00fc\u015f\u00fck vergi oran\u0131yla T\u00fcrkiye&#8217;ye getirilmesine imk\u00e2n tan\u0131yor. Bu rehberde, Varl\u0131k Bar\u0131\u015f\u0131 2026&#8217;n\u0131n vergi oranlar\u0131n\u0131, kritik son tarihlerini ve uygulama kurallar\u0131n\u0131; ayr\u0131ca ayn\u0131 kanunla gelen &#8230;<\/p>\n","protected":false},"author":29,"featured_media":12365,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"content-type":"","inline_featured_image":false,"footnotes":""},"categories":[460],"tags":[],"class_list":["post-12364","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-girisim"],"_links":{"self":[{"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/posts\/12364","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=12364"}],"version-history":[{"count":2,"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/posts\/12364\/revisions"}],"predecessor-version":[{"id":12367,"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/posts\/12364\/revisions\/12367"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/media\/12365"}],"wp:attachment":[{"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/media?parent=12364"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/categories?post=12364"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/tags?post=12364"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}