{"id":2304,"date":"2023-01-16T10:00:00","date_gmt":"2023-01-16T07:00:00","guid":{"rendered":"http:\/\/mukellef.co\/blog\/?p=2304"},"modified":"2026-01-06T11:50:14","modified_gmt":"2026-01-06T08:50:14","slug":"youtube-gelirlerinin-vergilendirilmesi","status":"publish","type":"post","link":"https:\/\/mukellef.co\/blog\/youtube-gelirlerinin-vergilendirilmesi\/","title":{"rendered":"YouTube Gelirlerinin Vergilendirilmesi"},"content":{"rendered":"\n<p>Salg\u0131n s\u00fcreciyle birlikte de\u011fi\u015fen al\u0131\u015fkanl\u0131klarla beraber YouTube gibi sosyal medya platformlar\u0131nda ge\u00e7irilen zaman da art\u0131yor. Bu da influencer ve YouTuberlar i\u00e7in daha fazla i\u00e7erik \u00fcretimi ve gelir anlam\u0131na geliyor. Dolay\u0131s\u0131yla YouTuberlar\u0131n otoritelerin dikkatini \u00e7ekmeleri ve incelemeye al\u0131nmalar\u0131 ka\u00e7\u0131n\u0131lmaz oldu. Yeni karara g\u00f6re YouTube gelirleri de art\u0131k vergilendirilicek. Peki, YouTuberlar \u015firket kurmak zorunda m\u0131? YouTube vergisi ne kadar ve nas\u0131l \u00f6denecek?<\/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\/youtube-gelirlerinin-vergilendirilmesi\/#YouTuberlar_Sirket_Kurmali_mi\" >YouTuberlar \u015eirket Kurmal\u0131 m\u0131?<\/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\/youtube-gelirlerinin-vergilendirilmesi\/#Sirket_Kurarsam_Hangi_Vergileri_Odeyecegim\" >\u015eirket Kurarsam Hangi Vergileri \u00d6deyece\u011fim?&nbsp;<\/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\/youtube-gelirlerinin-vergilendirilmesi\/#YouTube_Vergisi_Ne_Kadar\" >YouTube Vergisi Ne Kadar?<\/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\/youtube-gelirlerinin-vergilendirilmesi\/#YouTube_Sponsorluk_Faaliyetleri_Nasil_Faturalandirilir\" >YouTube Sponsorluk Faaliyetleri Nas\u0131l Faturaland\u0131r\u0131l\u0131r?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/mukellef.co\/blog\/youtube-gelirlerinin-vergilendirilmesi\/#Mukellef_ile_YouTube_Gelirleriniz_icin_Odeyeceginiz_Vergiyi_Kontrol_Edin\" >M\u00fckellef ile YouTube Gelirleriniz i\u00e7in \u00d6deyece\u011finiz Vergiyi Kontrol Edin<\/a><\/li><\/ul><\/nav><\/div>\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"YouTuberlar_Sirket_Kurmali_mi\"><\/span>YouTuberlar \u015eirket Kurmal\u0131 m\u0131?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>\u00d6nceki y\u0131llarda internet \u00fczerindeki i\u00e7eriklerden herhangi bir kazan\u00e7 sa\u011fland\u0131\u011f\u0131 takdirde bu kazan\u00e7 i\u00e7in bir \u015firket kurarak vergi vermek gerekiyordu. Ancak yeni yasaya g\u00f6re 2026 y\u0131l\u0131 i\u00e7in&nbsp; 5.400.000 TL\u2019ye kadar geliri olan YouTuberlar\u0131n<a href=\"https:\/\/mukellef.co\/blog\/mukellef-ile-sirket-kurmak\/\"> \u015firket kurma<\/a> zorunlulu\u011fu bulunmuyor.<\/p>\n\n\n\n<p>Yeni gelen yasadaki bu istisnadan faydalanmak i\u00e7in; YouTube gelirlerinin 5.400.000 TL\u2019yi a\u015fmamas\u0131, T\u00fcrkiye\u2019deki bankalarda bir hesab\u0131n olmas\u0131 ve elde edilen kazan\u00e7lar\u0131n a\u00e7\u0131lan bu banka hesab\u0131na y\u00f6nlendirilmesi gerekiyor. Bu \u015fartlar sa\u011fland\u0131\u011f\u0131 takdirde \u015firket kurmadan da \u00f6demeler al\u0131nabiliyor.<\/p>\n\n\n<div class=\"wp-block-image\">\n<figure class=\"aligncenter size-full\"><img decoding=\"async\" width=\"1000\" height=\"667\" src=\"https:\/\/mukellef.co\/blog\/wp-content\/uploads\/2024\/03\/youtuberlar-sirket-kurmali-mi.jpg\" alt=\"youtuberlar \u015firket kurmal\u0131 m\u0131\" class=\"wp-image-7015\" title=\"\" srcset=\"https:\/\/mukellef.co\/blog\/wp-content\/uploads\/2024\/03\/youtuberlar-sirket-kurmali-mi.jpg 1000w, https:\/\/mukellef.co\/blog\/wp-content\/uploads\/2024\/03\/youtuberlar-sirket-kurmali-mi-300x200.jpg 300w, https:\/\/mukellef.co\/blog\/wp-content\/uploads\/2024\/03\/youtuberlar-sirket-kurmali-mi-768x512.jpg 768w\" sizes=\"(max-width: 1000px) 100vw, 1000px\" \/><\/figure>\n<\/div>\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Sirket_Kurarsam_Hangi_Vergileri_Odeyecegim\"><\/span>\u015eirket Kurarsam Hangi Vergileri \u00d6deyece\u011fim?&nbsp;<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>\u015eah\u0131s \u015firketleri i\u00e7in \u00f6denecek ba\u015fl\u0131ca vergiler; <a href=\"https:\/\/mukellef.co\/blog\/kdv-nedir-hesaplamasi-nasil-yapilir\/\">KDV<\/a>, <a href=\"https:\/\/mukellef.co\/blog\/gelir-vergisi-nedir-nasil-hesaplanir\/\">gelir vergisi<\/a>, ge\u00e7ici vergi ve bunlar\u0131n damga vergileridir. Hi\u00e7 gelir elde etmeseniz dahi \u015fah\u0131s \u015firketinin Ba\u011f-Kur gibi sabit maliyetleri vard\u0131r. \u00dclkemiz 29 ya\u015f alt\u0131nda ve ilk defa \u015firket kuracak olan gen\u00e7 giri\u015fimcilere <a href=\"https:\/\/mukellef.co\/blog\/genc-girisimci-destegi\/\">Gen\u00e7 Giri\u015fimci Deste\u011fi<\/a> veriyor. Bu te\u015fvik kapsam\u0131nda 3 y\u0131l boyunca gelir vergisinden muaf oluyorsunuz. <\/p>\n\n\n\n<p>Bunun yan\u0131 s\u0131ra 1 Ocak 2022\u2019de y\u00fcr\u00fcrl\u00fc\u011fe girmi\u015f olan yeni ekonomi paketinde YouTube ve di\u011fer sosyal medya platformlar\u0131nda i\u00e7erik \u00fcreten gen\u00e7 giri\u015fimcilere y\u00f6nelik yeni d\u00fczenlemeler ve muafiyetler bulunuyor. Buna g\u00f6re fenomenler ve YouTuberlar gibi sosyal i\u00e7erik \u00fcreticilerinin elde ettikleri gelirler ile telefon ve tablet gibi mobil cihazlar i\u00e7in uygulama geli\u015ftirenlerin elde ettikleri kazan\u00e7lar gelir vergisinden muaf edilecek. <\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"YouTube_Vergisi_Ne_Kadar\"><\/span>YouTube Vergisi Ne Kadar?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>2026 y\u0131l\u0131 ile birlikte YouTube i\u00e7erik \u00fcreticilerinin \u00f6demesi gereken vergi oranlar\u0131 belli oldu. Yeni \u00e7\u0131kan vergi kanununa g\u00f6re 2026 y\u0131l\u0131 i\u00e7in geliri 5.400.000 TL\u2019nin alt\u0131nda olan YouTuberlar sadece <strong>%15 oran\u0131nda<\/strong> stopaj vergisi \u00f6demekle y\u00fck\u00fcml\u00fcd\u00fcr. Ayr\u0131ca bu kanundan yararlanmak isteyen YouTuberlar\u0131n T\u00fcrkiye\u2019de kurulu bir banka hesab\u0131n\u0131n olmas\u0131 gerekir. Bunun yan\u0131 s\u0131ra YouTuberlar\u0131n ikamet ettikleri yerde bulunan vergi dairesine giderek istisna kapsam\u0131ndaki faaliyetlerine ili\u015fkin olarak istisna belgesi almas\u0131 gerekir.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"YouTube_Sponsorluk_Faaliyetleri_Nasil_Faturalandirilir\"><\/span>YouTube Sponsorluk Faaliyetleri Nas\u0131l Faturaland\u0131r\u0131l\u0131r?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Video payla\u015f\u0131m platformu olan YouTube&#8217;daki kanal\u0131n\u0131zda yapm\u0131\u015f oldu\u011funuz tan\u0131t\u0131m ve reklamlar i\u00e7in bir fatura d\u00fczenlemelisiniz. D\u00fczenleyece\u011finiz bu faturalarda stopaj tevkifat\u0131 uygulanmas\u0131 gerekir. \u00d6rnek vermek gerekirse; 20.000 TL reklam tutar\u0131 i\u00e7in anla\u015ft\u0131\u011f\u0131n\u0131z\u0131 ve 2026 y\u0131l\u0131 i\u00e7in gelirinizin 5.400.000 TL\u2019nin alt\u0131nda oldu\u011funu varsayal\u0131m. Bunun;<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Reklam Bedeli:<\/strong> 20.000 TL,\u00a0<\/li>\n\n\n\n<li><strong>Stopaj (%15):<\/strong> 3.000 TL<\/li>\n\n\n\n<li><strong>Hesaba Ge\u00e7ecek Net Tutar:<\/strong> 17.000 TL<\/li>\n<\/ul>\n\n\n\n<p>D\u00fczenleyece\u011finiz fatura yukar\u0131daki \u00f6rnekteki gibi olmal\u0131d\u0131r. Ayr\u0131ca hizmeti verdi\u011finiz ki\u015finin size \u00f6demedi\u011fi stopaj tutar\u0131n\u0131 sizin ad\u0131n\u0131za beyan etmesi gerekir. %15 oran\u0131ndaki <a href=\"https:\/\/mukellef.co\/blog\/stopaj-nedir-kira-stopaji-nasil-hesaplanir\/\">stopaj vergisi<\/a> paran\u0131n yat\u0131r\u0131ld\u0131\u011f\u0131 banka taraf\u0131ndan kesilecektir.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Mukellef_ile_YouTube_Gelirleriniz_icin_Odeyeceginiz_Vergiyi_Kontrol_Edin\"><\/span>M\u00fckellef ile YouTube Gelirleriniz i\u00e7in \u00d6deyece\u011finiz Vergiyi Kontrol Edin<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Vergi kanunlar\u0131n\u0131n karma\u015f\u0131k olabilece\u011fini, YouTube vergisi belirlenirken yay\u0131nc\u0131n\u0131n durumuna g\u00f6re vergi oranlar\u0131n\u0131n de\u011fi\u015febilece\u011fini tekrar hat\u0131rlatal\u0131m. Bu nedenle vergi \u00f6demelerinizi d\u00fczenli bir \u015fekilde ger\u00e7ekle\u015ftirebilmek i\u00e7in bir \u015fah\u0131s \u015firketi kurman\u0131z mant\u0131kl\u0131 olabilir. M\u00fckellef, sundu\u011fu online hizmetler arac\u0131l\u0131\u011f\u0131yla kolayca \u015firket kurman\u0131z\u0131, vergilerle ilgili t\u00fcm geli\u015fmelerden an\u0131nda haberdar olman\u0131z\u0131 ve \u00f6n muhasebe s\u00fcre\u00e7lerini y\u00f6netirken t\u00fcm i\u015flemlerinizi tek bir platformdan eksiksiz \u015fekilde tamamlaman\u0131z\u0131 sa\u011flayacak \u00e7\u00f6z\u00fcmler sunar. YouTube gelirleri \u00fczerinden belirlenen vergi y\u00fck\u00fcml\u00fcl\u00fcklerini anlad\u0131\u011f\u0131n\u0131zdan ve kar\u015f\u0131la\u015fabilece\u011finiz cezalar\u0131 \u00f6nleyerek vergilerinizi do\u011fru bir \u015fekilde beyan edip \u00f6dedi\u011finizden emin olmak i\u00e7in&nbsp;<a href=\"https:\/\/mukellef.co\/tr\/sahis-sirketi\/\" target=\"_blank\" rel=\"noreferrer noopener\">M\u00fckellef ile \u015firketinizi kurarak<\/a> sundu\u011fumuz hizmetlerden faydalanabilirsiniz.<\/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<p><a href=\"https:\/\/online.mukellef.co\/cs\/c\/?cta_guid=0947fa04-8c9a-495b-b8cc-6682ed3b487b&amp;signature=AAH58kHCK0JsyjJSVkUugQyh8mHQ0cQ9zg&amp;placement_guid=b66fc90d-3b02-45da-9951-e8458a98254b&amp;click=0d2b73e2-e8ff-48e5-acd6-d72a349dbab9&amp;hsutk=90668df962cd963ac6b74299bd4792cd&amp;canon=https%3A%2F%2Fmukellef.co\/blog%2Ftwitch-gelirlerinin-vergilendirilmesi%2F&amp;utm_referrer=https%3A%2F%2Fwww.google.com%2F&amp;portal_id=5318651&amp;redirect_url=APefjpFhIZOfL8d7uj74Vlyd7g9yIikmzfkQ5s1eZtDm_ZIET6iL-bfm0k56OuyFpzrSszkVA_h60xWdorrFHOChrVr3uDILOnr0hEKgjghrSO6aARAKPHmA4D09SmY0fZ-9U-mkE-SRpczeyVIJVwyuNO-y85P8aerM2P3seTUB8cbUL7TIklR36fpJncVYLqRKisTifUHjph8uwfmaisWum96aBNkbb8AlwQPyGCHfLLVv_J3rk7-5ja65qwZEa102j2UwVAl6uwS4Ffz3ZbIDpzHYMt4Imkq1iFEXssmpzz2PUQJwx4HJGH5EFDxVnJ3c1uGbmDYC18bKoYR645UouHikMj1n7g&amp;__hstc=257729492.90668df962cd963ac6b74299bd4792cd.1677851426278.1680503809076.1680509068458.31&amp;__hssc=257729492.11.1680509068458&amp;__hsfp=1217021064\" target=\"_blank\" rel=\"noreferrer noopener\"><\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Salg\u0131n s\u00fcreciyle birlikte de\u011fi\u015fen al\u0131\u015fkanl\u0131klarla beraber YouTube gibi sosyal medya platformlar\u0131nda ge\u00e7irilen zaman da art\u0131yor. Bu da influencer ve YouTuberlar i\u00e7in daha fazla i\u00e7erik \u00fcretimi ve gelir anlam\u0131na geliyor. Dolay\u0131s\u0131yla YouTuberlar\u0131n otoritelerin dikkatini \u00e7ekmeleri ve incelemeye al\u0131nmalar\u0131 ka\u00e7\u0131n\u0131lmaz oldu. Yeni karara g\u00f6re YouTube gelirleri de art\u0131k vergilendirilicek. Peki, YouTuberlar \u015firket kurmak zorunda m\u0131? YouTube vergisi &#8230;<\/p>\n","protected":false},"author":2,"featured_media":7050,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"content-type":"","inline_featured_image":false,"footnotes":""},"categories":[30],"tags":[],"class_list":["post-2304","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\/2304","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\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/comments?post=2304"}],"version-history":[{"count":4,"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/posts\/2304\/revisions"}],"predecessor-version":[{"id":11757,"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/posts\/2304\/revisions\/11757"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/media\/7050"}],"wp:attachment":[{"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/media?parent=2304"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/categories?post=2304"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/tags?post=2304"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}