{"id":3902,"date":"2021-12-31T09:15:00","date_gmt":"2021-12-31T06:15:00","guid":{"rendered":"https:\/\/mukellef.co\/blog\/?p=3902"},"modified":"2025-01-14T10:41:30","modified_gmt":"2025-01-14T07:41:30","slug":"sosyal-medya-icin-vergi-istisnasi","status":"publish","type":"post","link":"https:\/\/mukellef.co\/blog\/sosyal-medya-icin-vergi-istisnasi\/","title":{"rendered":"Sosyal Medya \u0130\u00e7erik \u00dcreticileri ve Mobil Uygulama Geli\u015ftirenler i\u00e7in Vergi \u0130stisnas\u0131"},"content":{"rendered":"\n<p>Sosyal Medya \u0130\u00e7erik \u00dcreticileri ve Mobil Uygulama Geli\u015ftirenler i\u00e7in Vergi \u0130stisnas\u0131, <a href=\"https:\/\/www.mevzuat.gov.tr\/anasayfa\/MevzuatFihristDetayIframe?MevzuatTur=9&amp;MevzuatNo=39273&amp;MevzuatTertip=5\" target=\"_blank\" rel=\"noopener\">Resmi Gazete<\/a>&#8216;de yay\u0131mland\u0131. 2025\u2019teki vergi g\u00fcncellemeleriyle birlikte Youtube, Tiktok, Twitch vb. sosyal a\u011flarda i\u00e7erik \u00fcreten ve bunlardan gelir elde eden i\u00e7erik \u00fcreticisini ve mobil uygulama geli\u015ftirip, Google Play, App Store gibi uygulama marketlerinden gelir elde edenler i\u00e7in ilgilendiriyor.<\/p>\n\n\n\n<p>Kanunda yap\u0131lan tan\u0131mlama ile bu istisna, internet ortam\u0131ndaki sosyal a\u011f sa\u011flay\u0131c\u0131lar\u0131 (Youtube, Twitch vb.) \u00fczerinden metin, g\u00f6r\u00fcnt\u00fc, ses, video gibi i\u00e7erikler payla\u015fan sosyal i\u00e7erik \u00fcreticilerinin bu faaliyetlerinden elde ettikleri kazan\u00e7lar ile ak\u0131ll\u0131 telefon veya tablet gibi mobil cihazlar i\u00e7in uygulama geli\u015ftirenlerin elektronik uygulama payla\u015f\u0131m ve sat\u0131\u015f platformlar\u0131 \u00fczerinden elde ettikleri 4.300.000 TL\u2019ye kadar (2025 y\u0131l\u0131) olan kazan\u00e7lar\u0131n\u0131 kaps\u0131yordu. Ancak Hazine ve Maliye Bakanl\u0131\u011f\u0131\u2019n\u0131n yeni d\u00fczenlemesiyle, sosyal medya i\u00e7erik \u00fcreticileri ile mobil uygulama geli\u015ftiriciler i\u00e7in ge\u00e7erli olan bu kazan\u00e7 istisnas\u0131, internet \u00fczerinden kurs, veri i\u015fleme ve geli\u015ftirme, \u00fcr\u00fcn tan\u0131t\u0131m\u0131 gibi bireysel hizmet sunanlar\u0131 da kapsayacak \u015fekilde geni\u015fletildi.<\/p>\n\n\n\n<p>Bu kapsama giren ki\u015filer, bankalarda \u00f6zel bir hesap a\u00e7mak ve bu faaliyetlerine ili\u015fkin t\u00fcm gelirlerini burada tutmak zorundad\u0131r. 2025 y\u0131l\u0131 i\u00e7in geliri 4.300.000 TL\u2019nin alt\u0131nda olan Youtuberlar sadece <strong>%15 oran\u0131nda<\/strong> stopaj vergisi \u00f6demekle y\u00fck\u00fcml\u00fcd\u00fcr.<\/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\/sosyal-medya-icin-vergi-istisnasi\/#Vergi_Istisnasindan_Faydalanabilmek_icin_Neler_Yapmak_Gerekir\" >Vergi \u0130stisnas\u0131ndan Faydalanabilmek i\u00e7in Neler Yapmak Gerekir?<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/mukellef.co\/blog\/sosyal-medya-icin-vergi-istisnasi\/#Vergi_Mukellefi_Sahis_Sirketi_Olmayanlar\" >Vergi M\u00fckellefi (\u015eah\u0131s \u015eirketi) Olmayanlar<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/mukellef.co\/blog\/sosyal-medya-icin-vergi-istisnasi\/#Vergi_Mukellefi_Sahis_Sirketi_Olanlar\" >Vergi M\u00fckellefi (\u015eah\u0131s \u015eirketi) Olanlar<\/a><\/li><\/ul><\/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\/sosyal-medya-icin-vergi-istisnasi\/#Vergi_Muafiyetlerinden_Mukellef_ile_Yararlanin\" >Vergi Muafiyetlerinden M\u00fckellef ile Yararlan\u0131n<\/a><\/li><\/ul><\/nav><\/div>\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Vergi_Istisnasindan_Faydalanabilmek_icin_Neler_Yapmak_Gerekir\"><\/span>Vergi \u0130stisnas\u0131ndan Faydalanabilmek i\u00e7in Neler Yapmak Gerekir?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Vergi istisnas\u0131ndan yararlanabilmek i\u00e7in \u00f6ncelikle kay\u0131tl\u0131 olunan vergi dairesine ba\u015fvurarak; \u201c<strong>\u0130stisna Belgesi<\/strong>\u201d al\u0131nmas\u0131 gerekiyor. Bu belgeyi al\u0131rken ise dikkat etmeniz gereken konu vergi m\u00fckellefiyet durumunuz. Yani \u015fah\u0131s \u015firketinizin daha \u00f6nce olup olmamas\u0131na ba\u011fl\u0131 olarak yap\u0131lmas\u0131 gereken i\u015flemler ikiye ayr\u0131l\u0131yor.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Vergi_Mukellefi_Sahis_Sirketi_Olmayanlar\"><\/span><strong>Vergi M\u00fckellefi (\u015eah\u0131s \u015eirketi) Olmayanlar<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>Daha \u00f6nce ba\u015fka bir ticari kazanc\u0131 olmayan yani gelir vergisi m\u00fckellefiyeti olmayan ki\u015filer, sosyal medyaya i\u00e7erik \u00fcretme veya mobil uygulama geli\u015ftiricili\u011fi \u00fczerinde gelir elde ettiklerini tesis ettikten sonra, \u0130stisna belgesini alabilirler. Yapmalar\u0131 gereken ad\u0131mlar \u015fu \u015fekilde a\u00e7\u0131klanabilir:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>\u0130kametg\u00e2hlar\u0131n\u0131n bulundu\u011fu yerdeki ba\u011fl\u0131 olduklar\u0131 vergi dairesine ba\u015fvurarak M\u00fckellefiyet a\u00e7t\u0131rmak ve sonras\u0131nda \u201c\u0130stisna Belgesi\u201d almak<\/li>\n\n\n\n<li>Al\u0131nacak \u201c\u0130stisna Belgesi\u201d ile bankalarda bir hesap a\u00e7\u0131lmas\u0131 ve bu faaliyetlere ili\u015fkin t\u00fcm has\u0131lat\u0131n bu hesap arac\u0131l\u0131\u011f\u0131yla tahsil edilmesini sa\u011flamak.<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Vergi_Mukellefi_Sahis_Sirketi_Olanlar\"><\/span><strong>Vergi M\u00fckellefi (\u015eah\u0131s \u015eirketi) Olanlar<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>Vergi istisnas\u0131 kapsam\u0131 i\u00e7in ba\u015fvuru yapmadan \u00f6nce ticari kazanc\u0131 olan, yani gelir vergisi m\u00fckellefiyeti olan ki\u015filerin ise (halihaz\u0131rda \u015fah\u0131s \u015firketi olanlar) uygunlu\u011fu kontrol edilecek. Vergi daireleri taraf\u0131ndan, kay\u0131tl\u0131 faaliyetlerinin vergi istisnas\u0131 kapsam\u0131na uygun oldu\u011fu karar verilirse belgeler verilecek. Bu m\u00fckelleflerin yapmas\u0131 gereken ad\u0131mlar \u015fu \u015fekilde a\u00e7\u0131klanabilir:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Vergi istisnas\u0131 kapsam\u0131nda faaliyette bulunanlar\u0131n, ba\u011fl\u0131 olduklar\u0131 vergi dairesine, dilek\u00e7e ile ba\u015fvuru yapmas\u0131<\/li>\n\n\n\n<li>\u0130stisna Belgesi ile bankalarda bir hesap a\u00e7\u0131lmas\u0131 ve bu faaliyetlere ili\u015fkin t\u00fcm has\u0131lat\u0131n bu hesap arac\u0131l\u0131\u011f\u0131yla tahsil edilmesini sa\u011flamak.<\/li>\n\n\n\n<li>\u0130stisna kapsam\u0131nda faaliyetleri bulunmayanlar, ise \u0130stisna belgesini alamayacaklard\u0131r. Ancak ileride bu kapsama girerlerse, ba\u011fl\u0131 bulunduklar\u0131 vergi dairelerine ek bildirimde bulunarak \u0130stisna belgesini alabilir ve sonra banka hesab\u0131n\u0131 a\u00e7abilirler.<\/li>\n<\/ul>\n\n\n\n<p>Sonu\u00e7 olarak halihaz\u0131rda vergi m\u00fckellefi olmak istisnadan faydalanmaya engel de\u011fil. Yani kapsam d\u0131\u015f\u0131ndaki e-ticaret vb. faaliyetleriniz i\u00e7in mevcut olan \u015fah\u0131s \u015firketinizle devam edebilir, buralardan sa\u011flayaca\u011f\u0131n\u0131z gelirler i\u00e7in ayr\u0131ca fatura d\u00fczenlemeye de devam edebilirsiniz.<\/p>\n\n\n\n<p><strong>Sosyal medya i\u00e7erik \u00fcreticileri i\u00e7in vergi istisnas\u0131 daha detayl\u0131 bilgi i\u00e7in a\u015fa\u011f\u0131daki formu doldurarak rehberimizi indirebilirsiniz.<\/strong><\/p>\n\n\n<p><script charset=\"utf-8\" type=\"text\/javascript\" src=\"\/\/js.hsforms.net\/forms\/embed\/v2.js\"><\/script><br \/>\n<script>\n  hbspt.forms.create({\n    portalId: \"5318651\",\n    formId: \"bc864ec1-f9b5-4103-bd43-b5f01e36b7e2\"\n  });\n<\/script><\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Vergi_Muafiyetlerinden_Mukellef_ile_Yararlanin\"><\/span>Vergi Muafiyetlerinden M\u00fckellef ile Yararlan\u0131n<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Esnaf vergi muafiyet belgesi al\u0131nmas\u0131, gelir \u2013 gider raporlamas\u0131 gibi i\u015flemleri yapabilmeniz i\u00e7in \u00f6n muhasebe program\u0131 ve banka hareketleri takibi gibi t\u00fcm s\u00fcre\u00e7lerde yan\u0131n\u0131zday\u0131z. Sosyal medya i\u00e7erik \u00fcreticilerinin bu faaliyetlerinden elde ettikleri kazan\u00e7lar ve mobil cihazlar i\u00e7in uygulama geli\u015ftirenlerin elektronik uygulama payla\u015f\u0131m ve sat\u0131\u015f platformlar\u0131 \u00fczerinden elde ettikleri kazan\u00e7lar i\u00e7in vergi istisnas\u0131ndan M\u00fckellef ile faydalanabilirsiniz. Hizmet i\u00e7eri\u011fini \u00f6\u011frenmek ve detayl\u0131 bilgi almak i\u00e7in <a href=\"http:\/\/mukellef.co\/\">t\u0131klay\u0131n<\/a>.<\/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","protected":false},"excerpt":{"rendered":"<p>Sosyal Medya \u0130\u00e7erik \u00dcreticileri ve Mobil Uygulama Geli\u015ftirenler i\u00e7in Vergi \u0130stisnas\u0131, Resmi Gazete&#8216;de yay\u0131mland\u0131. 2025\u2019teki vergi g\u00fcncellemeleriyle birlikte Youtube, Tiktok, Twitch vb. sosyal a\u011flarda i\u00e7erik \u00fcreten ve bunlardan gelir elde eden i\u00e7erik \u00fcreticisini ve mobil uygulama geli\u015ftirip, Google Play, App Store gibi uygulama marketlerinden gelir elde edenler i\u00e7in ilgilendiriyor. Kanunda yap\u0131lan tan\u0131mlama ile bu istisna, &#8230;<\/p>\n","protected":false},"author":2,"featured_media":8152,"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-3902","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\/3902","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=3902"}],"version-history":[{"count":8,"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/posts\/3902\/revisions"}],"predecessor-version":[{"id":9285,"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/posts\/3902\/revisions\/9285"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/media\/8152"}],"wp:attachment":[{"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/media?parent=3902"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/categories?post=3902"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/tags?post=3902"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}