{"id":5250,"date":"2022-12-30T10:02:44","date_gmt":"2022-12-30T07:02:44","guid":{"rendered":"https:\/\/mukellef.co\/blog\/?p=5250"},"modified":"2025-02-04T14:19:48","modified_gmt":"2025-02-04T11:19:48","slug":"amerikada-vergi-sistemi-nasil-isler","status":"publish","type":"post","link":"https:\/\/mukellef.co\/blog\/amerikada-vergi-sistemi-nasil-isler\/","title":{"rendered":"Amerika&#8217;da Vergi Sistemi Nas\u0131l \u0130\u015fler?\u00a0"},"content":{"rendered":"\n<p>Amerika\u2019da ticarete at\u0131lmak isteyen giri\u015fimcilerin \u015firketlerini kurmadan \u00f6nce \u00f6\u011frenmeleri gereken baz\u0131 sistemler ve kurallar bulunur. Yerel vergi sistemleri de \u00f6\u011frenilmesi gereken bu konulardan biridir. Giri\u015fimcilerin ve ABD (Amerika Birle\u015fik Devletleri)\u2019de vergi \u00f6demekle y\u00fck\u00fcml\u00fc olan ki\u015filerin federal, eyalet bazl\u0131 veya di\u011fer \u00f6zel vergileri \u00f6\u011frenip buna g\u00f6re&nbsp;yol haritas\u0131 belirlemeleri,&nbsp;onlar\u0131 birtak\u0131m ceza ve yapt\u0131r\u0131mlardan korur. Peki, Amerika\u2019da vergi sistemi nas\u0131ld\u0131r, vergi oranlar\u0131 nelerdir?&nbsp;<\/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\/amerikada-vergi-sistemi-nasil-isler\/#Federal_Vergi_Sistemi\" >Federal Vergi Sistemi<\/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\/amerikada-vergi-sistemi-nasil-isler\/#Federal_Vergi_Sistemi_Nedir\" >Federal Vergi Sistemi Nedir?<\/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\/amerikada-vergi-sistemi-nasil-isler\/#Federal_Vergi_Oranlari_Nelerdir\" >Federal Vergi Oranlar\u0131 Nelerdir?<\/a><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/mukellef.co\/blog\/amerikada-vergi-sistemi-nasil-isler\/#Gelir_Vergisi\" >Gelir Vergisi<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/mukellef.co\/blog\/amerikada-vergi-sistemi-nasil-isler\/#Hediye_Vergisi\" >Hediye Vergisi\u00a0<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/mukellef.co\/blog\/amerikada-vergi-sistemi-nasil-isler\/#Miras_Vergisi\" >Miras Vergisi\u00a0<\/a><\/li><\/ul><\/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\/amerikada-vergi-sistemi-nasil-isler\/#Eyalet_ve_Yerel_Vergiler\" >Eyalet ve Yerel Vergiler<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/mukellef.co\/blog\/amerikada-vergi-sistemi-nasil-isler\/#Eyalet_ve_Yerel_Vergi_Sistemi_Nedir\" >Eyalet ve Yerel Vergi Sistemi Nedir?<\/a><ul class='ez-toc-list-level-4' ><li class='ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/mukellef.co\/blog\/amerikada-vergi-sistemi-nasil-isler\/#Yillik_Rapor\" >Y\u0131ll\u0131k Rapor<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/mukellef.co\/blog\/amerikada-vergi-sistemi-nasil-isler\/#Satis_Vergisi\" >Sat\u0131\u015f Vergisi<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/mukellef.co\/blog\/amerikada-vergi-sistemi-nasil-isler\/#Imtiyaz_Vergisi\" >\u0130mtiyaz Vergisi<\/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\/amerikada-vergi-sistemi-nasil-isler\/#LLC_Eyalet_Gelir_Vergisi\" >LLC Eyalet Gelir Vergisi<\/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\/amerikada-vergi-sistemi-nasil-isler\/#C-Corp_Eyalet_Kurumlar_Vergisi\" >C-Corp Eyalet Kurumlar Vergisi<\/a><\/li><\/ul><\/li><\/ul><\/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\/amerikada-vergi-sistemi-nasil-isler\/#Amerikadaki_Diger_Vergiler\" >Amerika\u2019daki Di\u011fer Vergiler<\/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\/amerikada-vergi-sistemi-nasil-isler\/#Amerikada_Vergi_Avantajlari_ve_Muafiyetler\" >Amerika\u2019da Vergi Avantajlar\u0131 ve Muafiyetler<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/mukellef.co\/blog\/amerikada-vergi-sistemi-nasil-isler\/#Amerikadaki_Sirketler_Icin_Vergi_Beyani_Nasil_Yapilir\" >Amerika\u2019daki \u015eirketler \u0130\u00e7in Vergi Beyan\u0131 Nas\u0131l Yap\u0131l\u0131r?<\/a><\/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\/amerikada-vergi-sistemi-nasil-isler\/#Amerikada_Vergi_Beyani_Tarihleri\" >Amerika\u2019da Vergi Beyan\u0131 Tarihleri<\/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\/amerikada-vergi-sistemi-nasil-isler\/#Amerikada_Vergi_Muafiyeti_Var_mi\" >Amerika\u2019da Vergi Muafiyeti Var m\u0131?<\/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\/amerikada-vergi-sistemi-nasil-isler\/#Amerikadaki_Sirketinizin_Vergi_Sureclerinde_Mukellef_Yaninizda\" >Amerika&#8217;daki \u015eirketinizin Vergi S\u00fcre\u00e7lerinde M\u00fckellef Yan\u0131n\u0131zda!<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-20\" href=\"https:\/\/mukellef.co\/blog\/amerikada-vergi-sistemi-nasil-isler\/#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-21\" href=\"https:\/\/mukellef.co\/blog\/amerikada-vergi-sistemi-nasil-isler\/#Amerikada_Kazanc_Saglayan_Herkes_Vergi_Odemek_Zorunda_mi\" >Amerika\u2019da Kazan\u00e7 Sa\u011flayan Herkes Vergi \u00d6demek Zorunda m\u0131?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-22\" href=\"https:\/\/mukellef.co\/blog\/amerikada-vergi-sistemi-nasil-isler\/#Amerikadaki_Sirketimin_Geliri_Olmasa_da_Vergi_Odemeli_miyim\" >Amerika\u2019daki \u015eirketimin Geliri Olmasa da Vergi \u00d6demeli miyim?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-23\" href=\"https:\/\/mukellef.co\/blog\/amerikada-vergi-sistemi-nasil-isler\/#Amerikada_Vergi_Iadesi_Nasil_Alinir\" >Amerika\u2019da Vergi \u0130adesi Nas\u0131l Al\u0131n\u0131r?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-24\" href=\"https:\/\/mukellef.co\/blog\/amerikada-vergi-sistemi-nasil-isler\/#Amerikada_Vergi_Beyannamesi_Ne_Zaman_Verilmelidir\" >Amerika\u2019da Vergi Beyannamesi Ne Zaman Verilmelidir?<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Federal_Vergi_Sistemi\"><\/span>Federal Vergi Sistemi<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Amerika Birle\u015fik Devleti vatanda\u015flar\u0131 veya ABD\u2019de i\u015f yapan ki\u015filer, vergi istisnas\u0131n\u0131n d\u0131\u015f\u0131nda kalm\u0131yorlarsa \u00e7e\u015fitli vergileri \u00f6demekle y\u00fck\u00fcmlendirilmi\u015ftir. Vergi m\u00fckellefleri, federal ya da eyalet bazl\u0131 vergilere tabi olabilir. Federal vergiler, ABD\u2019deki vergi m\u00fckellefleri i\u00e7in eyalete bak\u0131lmaks\u0131z\u0131n zorunlu k\u0131l\u0131nan vergidir. Eyalet veya yerli vergilerse bulunulan eyalete g\u00f6re de\u011fi\u015fiklik g\u00f6sterebilir. Federal vergiye tabi vergi t\u00fcrleri istisna d\u00e2hilinde de\u011filse t\u00fcm eyaletler i\u00e7in ayn\u0131d\u0131r.&nbsp;<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Federal_Vergi_Sistemi_Nedir\"><\/span>Federal Vergi Sistemi Nedir?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>Federal vergi sistemi, \u00e7e\u015fitli de\u011fi\u015fkenlere ba\u011fl\u0131 olarak vergi kesimi de\u011fi\u015febilen, istisnai durumlar d\u0131\u015f\u0131nda t\u00fcm eyaletlerden e\u015fit \u015fekilde al\u0131nan vergi sistemidir. Federal vergi,&nbsp;IRS taraf\u0131ndan toplan\u0131r. Federal&nbsp;vergiler; mill\u00ee g\u00fcvenlik, sosyal g\u00fcvenlik, sa\u011fl\u0131k, ta\u015f\u0131ma, e\u011fitim, ara\u015ft\u0131rma gibi kalemlerin geli\u015ftirilmesi i\u00e7in kullan\u0131l\u0131r. Federal vergi sistemi bir vergi t\u00fcr\u00fc olmamakla birlikte \u00e7e\u015fitli vergi t\u00fcrlerini kapsar:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Gelir Vergisi:<\/strong>\u00a0En bilinen federal vergi sistemiyle \u00f6denen vergi t\u00fcr\u00fcd\u00fcr. Gelir vergisi, y\u0131ll\u0131k kazanca ba\u011fl\u0131 olarak de\u011fi\u015fen vergi dilimleriyle \u00a0hesaplanan vergi t\u00fcr\u00fcd\u00fcr. Gelir vergisi kesiminin belirlenmesi medeni h\u00e2l ve ikamet yeri gibi de\u011fi\u015fkenlere ba\u011flanm\u0131\u015ft\u0131r. Gelir vergisi ayr\u0131ca eyalet ve yerel d\u00fczeyde de al\u0131nabilir.<\/li>\n\n\n\n<li><strong>Hediye Vergisi:<\/strong>\u00a0Hediye vergisi, kar\u015f\u0131l\u0131\u011f\u0131nda tam de\u011ferden daha az\u00a0\u015fey\u00a0al\u0131nmas\u0131 veya hi\u00e7 al\u0131nmamas\u0131 durumunda \u00f6denir. Sa\u011flar (ya\u015fayan insanlar) aras\u0131nda yap\u0131lan kazand\u0131rmalar\u0131n tutar\u0131, hediye verilen ki\u015fi ba\u015f\u0131na belli bir miktar\u0131n \u00fczerine \u00e7\u0131karsa vergi \u00f6denmesi gerekir. Bu vergiden muaf edilmeyen asgari tutar 2025 y\u0131l\u0131 i\u00e7in $19.000 olarak belirlenmi\u015ftir.\u00a0<\/li>\n\n\n\n<li><strong>Miras Vergisi:<\/strong>\u00a0\u00d6l\u00fcme ba\u011fl\u0131 olarak tasarruf edilen ta\u015f\u0131nmazlar\u0131n bedeli, belli bir miktar\u0131 a\u015farsa miras vergisi \u00f6denmesi gerekir. 2025 y\u0131l\u0131nda \u00f6len ki\u015filer i\u00e7in belirlenen muafiyet d\u0131\u015f\u0131nda kalan miktar $13.990.000\u2019d\u0131r.\u00a0<\/li>\n<\/ul>\n\n\n\n<div class=\"wp-block-cover\"><span aria-hidden=\"true\" class=\"wp-block-cover__background has-background-dim-0 has-background-dim\"><\/span><img decoding=\"async\" width=\"1000\" height=\"563\" class=\"wp-block-cover__image-background wp-image-6849\" alt=\"amerika&#039;da vergi sistemi\" src=\"https:\/\/mukellef.co\/blog\/wp-content\/uploads\/2024\/02\/amerikada-gelir-vergisi-kurumlar-vergisi-imtiyaz-vergisi.jpg\" style=\"object-position:36% 45%\" data-object-fit=\"cover\" data-object-position=\"36% 45%\" title=\"\" srcset=\"https:\/\/mukellef.co\/blog\/wp-content\/uploads\/2024\/02\/amerikada-gelir-vergisi-kurumlar-vergisi-imtiyaz-vergisi.jpg 1000w, https:\/\/mukellef.co\/blog\/wp-content\/uploads\/2024\/02\/amerikada-gelir-vergisi-kurumlar-vergisi-imtiyaz-vergisi-300x169.jpg 300w, https:\/\/mukellef.co\/blog\/wp-content\/uploads\/2024\/02\/amerikada-gelir-vergisi-kurumlar-vergisi-imtiyaz-vergisi-768x432.jpg 768w\" sizes=\"(max-width: 1000px) 100vw, 1000px\" \/><div class=\"wp-block-cover__inner-container is-layout-flow wp-block-cover-is-layout-flow\">\n<p class=\"has-text-align-center has-large-font-size\"><\/p>\n<\/div><\/div>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Federal_Vergi_Oranlari_Nelerdir\"><\/span>Federal Vergi Oranlar\u0131 Nelerdir?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>Federal vergi oranlar\u0131, \u00f6denmesi gereken vergi t\u00fcr\u00fcne g\u00f6re de\u011fi\u015fir.\u00a0Federal vergiler \u015fu \u015fekildedir:<\/p>\n\n\n\n<ol class=\"wp-block-list\">\n<li>Gelir Vergisi<\/li>\n\n\n\n<li>Hediye Vergisi<\/li>\n\n\n\n<li>Miras Vergisi<\/li>\n<\/ol>\n\n\n\n<h4 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Gelir_Vergisi\"><\/span>Gelir Vergisi<span class=\"ez-toc-section-end\"><\/span><\/h4>\n\n\n\n<p>Gelir vergisinde d\u00e2hil olunan kesimi bulmak i\u00e7in m\u00fckellefin elde etti\u011fi y\u0131ll\u0131k gelir miktar\u0131na bak\u0131l\u0131r. Ayr\u0131ca vergi oran\u0131n\u0131 etkileyen ba\u015fka de\u011fi\u015fkenler de bulunur. Bu de\u011fi\u015fkenler bek\u00e2r, evli veya aile reisi olmakt\u0131r. Vergi oranlar\u0131 %10 ile %37 aras\u0131nda de\u011fi\u015fir. ABD&#8217;de ikamet edenler t\u00fcm gelirleri \u00fczerinden vergiye tabi olurken ABD&#8217;de ikamet etmeyen ki\u015filerse ABD \u00fczerinde kazand\u0131klar\u0131 miktar \u00fczerinden vergiye tabi&nbsp;olur.&nbsp;<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><td><strong>Vergi Oran\u0131<\/strong><\/td><td><strong>Bek\u00e2r M\u00fckellefler \u0130\u00e7in<\/strong><\/td><td><strong>Ortak \u0130dareye Sahip Evli Bireyler \u0130\u00e7in<\/strong><\/td><td><strong>Aile Reisleri \u0130\u00e7in<\/strong><\/td><\/tr><tr><td>%10<\/td><td>$0 ile $11.925 aras\u0131<\/td><td>$0 ile $23.850 aras\u0131<\/td><td>$0 ile $17.000 aras\u0131<\/td><\/tr><tr><td>%12<\/td><td>$11.925 ile $48.475 aras\u0131<\/td><td>$23.850 ile $96.950 aras\u0131<\/td><td>$17.000 ile $64.850 aras\u0131<\/td><\/tr><tr><td>%22<\/td><td>$48.475 ile $103.350 aras\u0131<\/td><td>$96.950 ile $206.700 aras\u0131<\/td><td>$64.850 ile $103.350 aras\u0131<\/td><\/tr><tr><td>%24<\/td><td>$103.350 ile $197.300 aras\u0131<\/td><td>$206.700 ile $394.600 aras\u0131<\/td><td>$103.350 ile $197.300 aras\u0131<\/td><\/tr><tr><td>%32<\/td><td>$197.300 ile $250.525 aras\u0131<\/td><td>$394.600 ile $501.050 aras\u0131<\/td><td>$197.300 ile $250.500 aras\u0131<\/td><\/tr><tr><td>%35<\/td><td>$250.525 ile $626.350 aras\u0131<\/td><td>$501.050 ile $751.600 aras\u0131<\/td><td>$250.500 ile $626.350 aras\u0131<\/td><\/tr><tr><td>%37<\/td><td>$626,350 ile fazlas\u0131<\/td><td>$751.600 ile fazlas\u0131<\/td><td>$626.350 ile fazlas\u0131\u00a0<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h4 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Hediye_Vergisi\"><\/span>Hediye Vergisi\u00a0<span class=\"ez-toc-section-end\"><\/span><\/h4>\n\n\n\n<p>Hediye vergisi, bir y\u0131l i\u00e7inde bir ki\u015fi i\u00e7in yap\u0131lan kar\u015f\u0131l\u0131ks\u0131z kazand\u0131rmalar\u0131n $19.000\u2019\u0131n \u00fczerinde olmas\u0131 h\u00e2linde \u00f6denir. Baz\u0131 kalemler hediye vergisinden muaft\u0131r. Bu kalemler \u015fu \u015fekilde\u00a0s\u0131ralanabilir:\u00a0<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Okul \u00f6demeleri,<\/li>\n\n\n\n<li>Yard\u0131m i\u00e7in yap\u0131lan ba\u011f\u0131\u015flar,\u00a0<\/li>\n\n\n\n<li>E\u015f i\u00e7in yap\u0131lan kazand\u0131rmalar,\u00a0<\/li>\n\n\n\n<li>Siyasi kurulu\u015flar i\u00e7in yap\u0131lan kazand\u0131rmalar.\u00a0<\/li>\n<\/ul>\n\n\n\n<p>Hediye vergisinde vergiye tabi olan k\u0131s\u0131m 19.000$\u2019\u0131 a\u015fan k\u0131s\u0131md\u0131r. 2025 i\u00e7in belirlenen hediye vergisi oranlar\u0131 \u015fu \u015fekildedir:<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><td><strong>Vergiye Tabi Olan Miktar&nbsp;<\/strong><\/td><td><strong>Vergi Oran\u0131<\/strong><\/td><\/tr><tr><td>$0 \u2013 $10.000<\/td><td>%18<\/td><\/tr><tr><td>$10.001 \u2013 $20.000<\/td><td>%20<\/td><\/tr><tr><td>$20,001 \u2013 $40.000<\/td><td>%22<\/td><\/tr><tr><td>$40.001 &#8211; $60.000<\/td><td>%24<\/td><\/tr><tr><td>$60.001 &#8211; $80.000<\/td><td>%26<\/td><\/tr><tr><td>$80.001 &#8211; $100.000<\/td><td>%28<\/td><\/tr><tr><td>$100.000 &#8211; $150.000<\/td><td>%30<\/td><\/tr><tr><td>$150.001 &#8211; $250.000<\/td><td>%32<\/td><\/tr><tr><td>$250.001 &#8211; $500.000<\/td><td>%34<\/td><\/tr><tr><td>$500.001 &#8211; $750.000\u00a0<\/td><td>%37<\/td><\/tr><tr><td>$750.001 &#8211; $1.000.000\u00a0<\/td><td>% 39<\/td><\/tr><tr><td>$1.000.001 ve \u00fcst\u00fc<\/td><td>%40<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h4 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Miras_Vergisi\"><\/span>Miras Vergisi\u00a0<span class=\"ez-toc-section-end\"><\/span><\/h4>\n\n\n\n<p>Miras vergisi, miras b\u0131rakan\u0131n \u00f6ld\u00fc\u011f\u00fc y\u0131l i\u00e7in ge\u00e7erli olan vergi oranlar\u0131yla hesaplanarak \u00f6denen bir vergi t\u00fcr\u00fcd\u00fcr. Bu vergi t\u00fcr\u00fcne tabi olan\u00a0miras 2025 y\u0131l\u0131 itibar\u0131yla $13.990.000 veya daha az ise miras\u00e7\u0131lar\u0131n federal miras vergisi konusunda endi\u015felenmesi gerekmez. Bu miktara kadar olan ta\u015f\u0131nmazlar i\u00e7in vergi al\u0131nmaz. Vergiye tabi\u00a0miktar $13.990.000\u2019\u0131 a\u015fan k\u0131s\u0131m i\u00e7in hesaplan\u0131r. Miras vergisi oranlar\u0131 2025 y\u0131l\u0131 i\u00e7in \u015fu \u015fekilde\u00a0a\u00e7\u0131klanm\u0131\u015ft\u0131r:\u00a0<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><td><strong>Vergiye Tabi Miktar<\/strong><\/td><td><strong>Vergi Oran\u0131<\/strong><\/td><\/tr><tr><td>$1 &#8211; $10.000<\/td><td>%18<\/td><\/tr><tr><td>$10.001 &#8211; $20.000<\/td><td>%20<\/td><\/tr><tr><td>$20.001 &#8211; $40.000<\/td><td>%22<\/td><\/tr><tr><td>$40.001 &#8211; $60.000<\/td><td>%24<\/td><\/tr><tr><td>$60.001 &#8211; $80.000\u00a0<\/td><td>%26<\/td><\/tr><tr><td>$80.001 &#8211; $100.000<\/td><td>%28<\/td><\/tr><tr><td>$100.001 &#8211; $150.000<\/td><td>%30<\/td><\/tr><tr><td>$150.001 &#8211; $250.000<\/td><td>%32<\/td><\/tr><tr><td>$250.001 &#8211; $500.000<\/td><td>%34<\/td><\/tr><tr><td>$500.001 &#8211; $750.000<\/td><td>%37<\/td><\/tr><tr><td>$750.001 &#8211; $1.000.000<\/td><td>%39<\/td><\/tr><tr><td>$1.000.000 ve fazlas\u0131\u00a0<\/td><td>%40<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Eyalet_ve_Yerel_Vergiler\"><\/span>Eyalet ve Yerel Vergiler<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Amerika\u2019da kullan\u0131lan vergi sistemlerinden bir di\u011feri de eyalet baz\u0131nda ve yerel \u00f6l\u00e7ekte al\u0131nan vergi sistemleridir. Bu vergi sistemleri bulunulan eyalete g\u00f6re de\u011fi\u015fiklik g\u00f6sterebilir. Kimi eyaletlerde ba\u015fka eyaletlerde bulunan vergi t\u00fcrleri bulunmayabilir; muafiyet, vergi veya indirim oranlar\u0131 de\u011fi\u015febilir.&nbsp;<\/p>\n\n\n\n<figure class=\"wp-block-embed is-type-video is-provider-youtube wp-block-embed-youtube wp-embed-aspect-16-9 wp-has-aspect-ratio\"><div class=\"wp-block-embed__wrapper\">\n<iframe title=\"Amerika&#039;da Vergi Beyan\u0131\" width=\"760\" height=\"428\" src=\"https:\/\/www.youtube.com\/embed\/CMngFDVjDWw?feature=oembed\" frameborder=\"0\" allow=\"accelerometer; autoplay; clipboard-write; encrypted-media; gyroscope; picture-in-picture; web-share\" referrerpolicy=\"strict-origin-when-cross-origin\" allowfullscreen><\/iframe>\n<\/div><\/figure>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Eyalet_ve_Yerel_Vergi_Sistemi_Nedir\"><\/span>Eyalet ve Yerel Vergi Sistemi Nedir?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>Eyalet ve yerel vergi sistemi, eyaletlerin ve yerel olu\u015fumlar\u0131n kamu hizmeti i\u00e7in ald\u0131\u011f\u0131 vergilerdir. Eyaletler al\u0131nan vergileri yol, k\u00f6pr\u00fc gibi yat\u0131r\u0131mlara, d\u00fc\u015f\u00fck gelirli ailelere, sa\u011fl\u0131k harcamalar\u0131na, \u00e7ocuklar\u0131n e\u011fitimi gibi kalemlere hibe eder. Yerel olarak al\u0131nan vergiler \u015fehirler, il\u00e7eler, di\u011fer belediyeler taraf\u0131ndan tahsil edilebilir.<\/p>\n\n\n\n<p>Yerel vergiler genellikle bulunulan b\u00f6lgenin s\u0131n\u0131rlar\u0131 i\u00e7inde&nbsp;kullan\u0131l\u0131r. Bu sayede kamu hizmetlerinin gere\u011fince yerine getirilmesi sa\u011flan\u0131r. Eyalet ve yerel vergiler, bulunulan b\u00f6lgeye g\u00f6re de\u011fi\u015fiklik g\u00f6sterir. B\u00f6lgeden b\u00f6lgeye vergilerin muafiyet ko\u015fullar\u0131, vergi kesimleri ve oranlar\u0131, indirim durumlar\u0131 de\u011fi\u015febilir. Eyalet ve yerel bazl\u0131 olarak al\u0131nan vergilerden birka\u00e7\u0131 \u015fu \u015fekilde s\u0131ralanabilir:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Sat\u0131\u015f vergisi,<\/li>\n\n\n\n<li>\u0130mtiyaz vergisi,<\/li>\n\n\n\n<li>LLC eyalet gelir vergisi,<\/li>\n\n\n\n<li>C-Corp eyalet kurumlar vergisi.<\/li>\n<\/ul>\n\n\n\n<h4 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Yillik_Rapor\"><\/span>Y\u0131ll\u0131k Rapor<span class=\"ez-toc-section-end\"><\/span><\/h4>\n\n\n\n<p><a href=\"https:\/\/mukellef.co\/blog\/annual-report-nedir\/\" target=\"_blank\" rel=\"noreferrer noopener\"><strong>Annual report<\/strong><\/a>&nbsp;yani y\u0131ll\u0131k rapor, ABD \u00fczerindeki \u015firketlerin ilgili mali y\u0131l i\u00e7indeki faaliyetlerinin, gelecek y\u0131l i\u00e7in yap\u0131lan planlar\u0131n\u0131n ve hedeflerinin bulundu\u011fu bir rapordur. Y\u0131ll\u0131k raporun amac\u0131 yat\u0131r\u0131mc\u0131 ve ortaklar\u0131n \u015firketin mali d\u00f6nem i\u00e7indeki durumundan ve gelecekteki hareket plan\u0131ndan haberdar olmas\u0131d\u0131r. Bu belge genelde birka\u00e7 unsuru i\u00e7inde&nbsp;bar\u0131nd\u0131r\u0131r:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Y\u0131ll\u0131k \u015firket performans\u0131ndaki \u00f6nemli noktalar,<\/li>\n\n\n\n<li>Finansal durum g\u00f6stergeleri,<\/li>\n\n\n\n<li>Gelecek y\u0131l i\u00e7in beklenen performans ve yap\u0131lan planlar.<\/li>\n<\/ul>\n\n\n\n<p>Y\u0131ll\u0131k rapor belgesi, LLC t\u00fcr\u00fc \u015firketler i\u00e7in (\u00e7o\u011fu eyalette) yasal bir zorunluluktur. Y\u0131ll\u0131k raporun zorunlu olmad\u0131\u011f\u0131 eyaletler Arizona, Delaware, Missouri, New Mexico, Ohio ve South Carolina olarak s\u0131ralanabilir. Ortaya konulan y\u0131ll\u0131k rapor, y\u0131ll\u0131k istatistik beyan\u0131 d\u0131\u015f\u0131nda \u015firketin h\u00e2l\u00e2 aktif oldu\u011funun da kan\u0131t\u0131 niteli\u011findedir. Y\u0131ll\u0131k raporun verilme periyodu eyaletten eyalete de\u011fi\u015fiklik g\u00f6sterse de genel olarak bir ve iki y\u0131ll\u0131k olur.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Satis_Vergisi\"><\/span><strong>Sat\u0131\u015f Vergisi<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h4>\n\n\n\n<p>Sat\u0131\u015f vergisi, ilgili \u00fclkeden al\u0131nan mallar ve hizmetler \u00fczerinden talep edilir. Eyaletler kendi sat\u0131\u015f vergisi oran\u0131n\u0131 belirler. \u00d6rne\u011fin en y\u00fcksek eyalet sat\u0131\u015f vergisi oran\u0131 %7\u00a0ile Tennessee ve Mississipi gibi eyaletlerde\u00a0bulunur. Bu oran Florida ve California\u2019da %6, New York eyaletinde %4\u2019t\u00fcr. Vergi oran\u0131 sat\u0131n al\u0131nan \u00fcr\u00fcn ve hizmet bedeli \u00fczerinden hesaplan\u0131r. Delaware, Alaska ve Montana gibi baz\u0131 eyaletlerde sat\u0131\u015f vergisi al\u0131nmaz.\u00a0<\/p>\n\n\n\n<h4 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Imtiyaz_Vergisi\"><\/span><strong>\u0130mtiyaz Vergisi<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h4>\n\n\n\n<p>Franchise tax yani imtiyaz vergisi, m\u00fckelleflerinin hangi eyalette oldu\u011funa veya hangi eyalette i\u015f yap\u0131p yapmad\u0131klar\u0131na g\u00f6re de\u011fi\u015fiklik g\u00f6steren bir vergi t\u00fcr\u00fcd\u00fcr. Bu vergi t\u00fcr\u00fc bir i\u015fletmenin belirli bir eyalette faaliyet g\u00f6stermesi veya kaydedilmesi i\u00e7in \u00f6demesi gereken bir vergidir.<\/p>\n\n\n\n<p>Ayr\u0131cal\u0131k vergisi olarak da adland\u0131r\u0131labilinen imtiyaz vergisi Alabama, Arkansas, California, Delaware, Georgia, Illinois, Louisiana, Mississippi, New York, North Carolina, Oklahoma, Tennessee, Texas Kansas, Missouri, Pennsylvania ve West Virginia eyaletlerinde ge\u00e7erlidir. Bu vergi t\u00fcr\u00fcn\u00fcn gelir veya kurumlar vergisinden fark\u0131, i\u015fletmenin faaliyet g\u00f6stermesi i\u00e7in \u00f6denmesidir. Yani imtiyaz vergisi y\u0131ll\u0131k gelire oranla&nbsp;hesaplanmaz. Ayr\u0131ca imtiyaz vergisi oran\u0131 eyalet baz\u0131nda de\u011fi\u015fiklik g\u00f6sterebilir.&nbsp;<\/p>\n\n\n\n<h4 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"LLC_Eyalet_Gelir_Vergisi\"><\/span>LLC Eyalet Gelir Vergisi<span class=\"ez-toc-section-end\"><\/span><\/h4>\n\n\n\n<p>Amerika\u2019da kurulabilecek avantajl\u0131 \u015firket t\u00fcrlerinden biri olan Limited Liability Company yani LLC t\u00fcr\u00fc \u015firketler, eyalet baz\u0131nda gelir vergisi \u00f6demekle y\u00fck\u00fcml\u00fcd\u00fcr. LLC eyalet gelir vergisi oranlar\u0131 ise kurulu\u015fun tek ki\u015filik mi yoksa \u00e7ok ki\u015filik mi oldu\u011funa ve hangi eyalette bulundu\u011funa g\u00f6re&nbsp;de\u011fi\u015febilir. Nevada ve Wyoming gibi eyaletlerde LLC eyalet&nbsp;gelir vergisi yoktur.&nbsp;<\/p>\n\n\n\n<h4 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"C-Corp_Eyalet_Kurumlar_Vergisi\"><\/span>C-Corp Eyalet Kurumlar Vergisi<span class=\"ez-toc-section-end\"><\/span><\/h4>\n\n\n\n<p><a href=\"https:\/\/mukellef.co\/blog\/c-corporation-nedir-nasil-kurulur\/\">C-Corporation<\/a>, k\u0131saca C-Corp kurulu\u015flar sahiplerinden ayr\u0131 olarak vergilendirilen \u015firket\u00a0t\u00fcrleridir. Yani bu \u015firket t\u00fcr\u00fcn\u00fcn sahiplerinden ba\u011f\u0131ms\u0131z ayr\u0131 bir t\u00fczel ki\u015fili\u011fi vard\u0131r. C-corp kurulu\u015flar, kazan\u00e7lar\u0131yla orant\u0131l\u0131 olarak vergilendirilir. Bu vergiye eyalet kurumlar vergisi denir. Bu vergi t\u00fcr\u00fc kurulu\u015fun hangi eyalet s\u0131n\u0131rlar\u0131 i\u00e7erisinde bulundu\u011funa g\u00f6re de\u011fi\u015fiklik g\u00f6sterebilir. Vergiye tabi kazan\u00e7, \u015firketin o mali d\u00f6nem i\u00e7indeki net kazanc\u0131 olarak kabul\u00a0edilir. 2025 y\u0131l\u0131nda bu vergi oran\u0131 %2,25 ile %11,5 aras\u0131nda de\u011fi\u015fkenlik g\u00f6stermektedir.\u00a0<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Amerikadaki_Diger_Vergiler\"><\/span>Amerika\u2019daki Di\u011fer Vergiler<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Amerika Birle\u015fik Devletleri\u2019nde federal veya eyalet bazl\u0131 sistemlerle \u00f6denen vergilere ek olarak&nbsp;farkl\u0131 vergiler de bulunur. Bu vergi t\u00fcrleri ek olarak baz\u0131 zararl\u0131 al\u0131\u015fkanl\u0131klar\u0131 azaltmak, sosyal g\u00fcvenlik sistemine katk\u0131da bulunmak gibi \u00e7e\u015fitli ama\u00e7lara hizmet edebilir. Amerika\u2019daki di\u011fer vergi t\u00fcrlerinden baz\u0131lar\u0131 \u015fu \u015fekilde s\u0131ralanabilir:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>T\u00fcketim Vergisi:<\/strong>\u00a0ABD\u2019de eyalet bazl\u0131 olarak al\u0131nabilen bu vergi t\u00fcr\u00fc, baz\u0131 \u00f6zel \u00fcr\u00fcnlere y\u00f6neliktir. Bu \u00fcr\u00fcnlerden baz\u0131lar\u0131 &#8220;kimi zararl\u0131 al\u0131\u015fkanl\u0131klar i\u00e7in t\u00fcketilen \u00fcr\u00fcnler&#8221; olarak tabir edilebilir. Bu \u00fcr\u00fcnler sigara, alkol olarak s\u0131ralanabilir. Ayr\u0131ca benzin de bunlar aras\u0131nda yer alabilir.<\/li>\n\n\n\n<li><strong>M\u00fclk Vergisi:<\/strong>\u00a0Bu vergi t\u00fcr\u00fc, ta\u015f\u0131nmazlar ve baz\u0131 ta\u015f\u0131n\u0131r ara\u00e7lar \u00fczerinden al\u0131nan eyalet ve yerel bazl\u0131 bir vergi t\u00fcr\u00fcd\u00fcr. M\u00fclk vergisi, eyaletlerde okullara hibe edilen miktar\u0131n \u00e7o\u011funlu\u011funu\u00a0olu\u015fturur.<\/li>\n\n\n\n<li><strong>Sosyal G\u00fcvenlik Vergisi:<\/strong>\u00a0Ya\u015fl\u0131l\u0131k, maluliyet gibi durumlarda kullan\u0131lan sosyal g\u00fcvenlik vergisi, i\u015f\u00e7i ve i\u015fverenler taraf\u0131ndan \u00f6denmelidir. Vergi oran\u0131, medicare (Medicare ABD h\u00fck\u00fbmeti taraf\u0131ndan 65 ya\u015f ve \u00fczeri bireylerle engellilik \u015fartlar\u0131na sahip ki\u015filere sa\u011flanan bir sa\u011fl\u0131k sigortas\u0131 bi\u00e7imidir.) sahibi olmayan ki\u015filer i\u00e7in toplamda %12,4, medicare sahibi ki\u015filer i\u00e7inse toplamda %2,9 olarak\u00a0belirlenmi\u015ftir.<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Amerikada_Vergi_Avantajlari_ve_Muafiyetler\"><\/span>Amerika\u2019da Vergi Avantajlar\u0131 ve Muafiyetler<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Amerika\u2019da vergi m\u00fckellefi olan \u00e7e\u015fitli kesimler i\u00e7in devlet baz\u0131 avantajlar sa\u011flam\u0131\u015ft\u0131r. B\u00f6ylece i\u015fletmelerin ve t\u00fczel veya ger\u00e7ek ki\u015filiklerin ticarete at\u0131lmas\u0131 kolayla\u015ft\u0131r\u0131lmaya \u00e7al\u0131\u015f\u0131lm\u0131\u015f, baz\u0131 giri\u015fimler desteklenmi\u015ftir. Ayr\u0131ca vergi avantajlar\u0131n\u0131n ve \u00e7e\u015fitli eyaletlerde vergi muafiyetlerinin bulunmas\u0131, bu eyaletlerde ekonomik geli\u015fimi h\u0131zland\u0131rmak ve bu eyaletlere yat\u0131r\u0131mc\u0131 \u00e7ekilmesi konular\u0131nda i\u015fe yarar.<\/p>\n\n\n\n<p>Vergi avantajlar\u0131ndan yararlanan kesimlerden birka\u00e7\u0131 \u015fu \u015fekilde s\u0131ralanabilir:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>K\u00fc\u00e7\u00fck \u0130\u015fletmeler \u0130\u00e7in Vergi Avantajlar\u0131:<\/strong>\u00a0ABD\u2019de k\u00fc\u00e7\u00fck i\u015fletmelerin desteklenmesi amac\u0131yla vergilere \u00e7e\u015fitli indirimler uygulan\u0131r. Bu\u00a0indirimlerle vergiden d\u00fc\u015f\u00fclebilir kalemler olarak kar\u015f\u0131la\u015f\u0131l\u0131r. \u00d6rne\u011fin reklamc\u0131l\u0131k ve pazarlama, kamu hizmetleri, ofis malzemeleri, ofis kiras\u0131, hukuk ve muhasebe gibi konularda yap\u0131lan harcamalar vergiden\u00a0d\u00fc\u015f\u00fclebilir.\u00a0<\/li>\n\n\n\n<li><strong>\u015eirketler \u0130\u00e7in Vergi \u0130ndirimleri (Deductions):<\/strong>\u00a0\u015eirketler, yapt\u0131klar\u0131 \u00e7e\u015fitli harcamalar i\u00e7in vergi indirimi isteyebilir. Bu vergi indirimleri malzeme ve \u00fcr\u00fcn maliyetleri, amortismanlar, i\u015f\u00e7i \u00fccretleri ve \u00e7e\u015fitli yan haklar, faiz giderleri gibi kalemlerde\u00a0olabilir.<\/li>\n\n\n\n<li><strong>Bireyler \u0130\u00e7in Vergi \u0130ndirimleri ve Vergi Kredileri:<\/strong>\u00a0Amerika Birle\u015fik Devletleri, gelirleri d\u00fc\u015f\u00fck olan veya az\u0131nl\u0131kta olan bireyler i\u00e7in \u00e7e\u015fitli vergi indirimleri ve vergi kredileri sunar. Bunlardan baz\u0131lar\u0131 kazan\u0131lm\u0131\u015f gelir vergisi, \u00e7ocuk vergisi, e\u011fitim gibi kalemlerde verilen\u00a0kredilerdir.\u00a0<\/li>\n\n\n\n<li><strong>Freelance \u00c7al\u0131\u015fanlar \u0130\u00e7in Vergi Avantajlar\u0131<\/strong>: Serbest \u00e7al\u0131\u015fanlar i\u00e7in sa\u011flanan vergi indirimleri ev-ofis, i\u015fletme giderleri, sa\u011fl\u0131k sigortas\u0131 primleri, emeklilik plan\u0131 giderleri, telefon ve internet harcamalar\u0131, devam eden e\u011fitim giderleri gibi kalemlerin vergiden d\u00fc\u015f\u00fclmesiyle elde\u00a0edilir.\u00a0<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Amerikadaki_Sirketler_Icin_Vergi_Beyani_Nasil_Yapilir\"><\/span>Amerika\u2019daki \u015eirketler \u0130\u00e7in Vergi Beyan\u0131 Nas\u0131l Yap\u0131l\u0131r?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Vergi beyanlar\u0131 b\u00f6lgeden b\u00f6lgeye de\u011fi\u015fiklik g\u00f6sterir. Amerika\u2019da vergi beyan\u0131 yapmak i\u00e7in izlenmesi gereken baz\u0131 ad\u0131mlar bulunur. Vergi cezas\u0131na maruz kalmamak i\u00e7in bu ad\u0131mlar\u0131n eksiksiz ve do\u011fru bir bi\u00e7imde uygulanmas\u0131&nbsp;gerekir.&nbsp;<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>\u00d6denmesi Gereken Vergilerin Tespiti:<\/strong>\u00a0\u00d6ncelikle \u015firketin hangi vergilere tabi oldu\u011fu tespit edilmelidir. Ayr\u0131ca eyaletlere g\u00f6re de\u011fi\u015fen vergi oranlar\u0131 g\u00f6z \u00f6n\u00fcnde bulundurulmal\u0131d\u0131r.\u00a0<\/li>\n\n\n\n<li><strong>Verginin Sistemi:<\/strong>\u00a0\u00d6denmesi gereken verginin federal mi yoksa eyalet veya yerel bir vergi sistemiyle mi al\u0131naca\u011f\u0131na dikkat edilmelidir.\u00a0<\/li>\n\n\n\n<li><strong>Vergi Beyan Tarihi:<\/strong>\u00a0Vergilerin beyan edilmesi gereken zaman dilimi g\u00f6z \u00f6n\u00fcnde bulundurulmal\u0131d\u0131r.\u00a0<\/li>\n\n\n\n<li><strong>Beyanname Haz\u0131rlamak:<\/strong>\u00a0Vergi t\u00fcr\u00fcne uygun olan vergi formlar\u0131 doldurulur. Bu formlarda gelirler ve varsa vergi indirimleri eksiksiz olarak girilmelidir.<\/li>\n<\/ul>\n\n\n\n<p>Vergi beyan\u0131 s\u00fcre\u00e7leri kimi zaman karma\u015f\u0131k ve uzun olabilir, bu nedenle profesyonel destek alma ihtiyac\u0131 do\u011fabilir.\u00a0<\/p>\n\n\n\n\t\t<!--HubSpot Call-to-Action Code -->\n\t\t<span class=\"hs-cta-wrapper\" id=\"hs-cta-wrapper-113c6ddc-bb90-40b9-b205-e15ecc273258\">\n\t\t<span class=\"hs-cta-node hs-cta-113c6ddc-bb90-40b9-b205-e15ecc273258\" id=\"113c6ddc-bb90-40b9-b205-e15ecc273258\">\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\/113c6ddc-bb90-40b9-b205-e15ecc273258\" target=\"_blank\" rel=\"noopener\">\n\t\t<img decoding=\"async\" class=\"hs-cta-img\" id=\"hs-cta-img-113c6ddc-bb90-40b9-b205-e15ecc273258\" style=\"border-width:0px;\" src=\"https:\/\/no-cache.hubspot.com\/cta\/default\/5318651\/113c6ddc-bb90-40b9-b205-e15ecc273258.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, '113c6ddc-bb90-40b9-b205-e15ecc273258', {});\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=\"Amerikada_Vergi_Beyani_Tarihleri\"><\/span>Amerika\u2019da Vergi Beyan\u0131 Tarihleri<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Amerika\u2019da vergi beyan tarihleri, vergi t\u00fcr\u00fcne g\u00f6re de\u011fi\u015fiklik g\u00f6sterebilir. 2025 y\u0131l\u0131 i\u00e7in haz\u0131rlanan vergi sezonu takvimi \u015fu \u015fekildedir:<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><td><strong>Tarih<\/strong><\/td><td><strong>Vergi Olay\u0131<\/strong><\/td><\/tr><tr><td>27 Ocak<\/td><td>Vergi sezonu ba\u015flang\u0131c\u0131<\/td><\/tr><tr><td>31 Ocak<\/td><td>\u00dc\u00e7\u00fcnc\u00fc taraf \u00f6demeleri i\u00e7in form 1099-K al\u0131nmas\u0131<\/td><\/tr><tr><td>1 Mart<\/td><td>Delaware\u2019de kurulu C-Corp\u2019lar i\u00e7in imtiyaz vergisi y\u0131ll\u0131k rapor beyan\u0131<\/td><\/tr><tr><td>17 Mart<\/td><td>\u00c7ok \u00fcyeli LLC \u015firketler ve ortaklar\u0131 i\u00e7in form 1065 beyan\u0131<\/td><\/tr><tr><td>17 Mart<\/td><td>S-Corp\u2019lar i\u00e7in Form 1120S beyan\u0131<\/td><\/tr><tr><td>15 Nisan<\/td><td>Sole proprietorship ve tek \u00fcyeli LLC \u015firketler i\u00e7in form 1040 ya 1040 NR beyan\u0131&nbsp;<\/td><\/tr><tr><td>15 Nisan<\/td><td>C-corp\u2019lar i\u00e7in Form 1120 beyan\u0131<\/td><\/tr><tr><td>15 Nisan<\/td><td>1. \u00e7eyrek tahmini vergi \u00f6demesi i\u00e7in Form 1040-ES beyan\u0131<\/td><\/tr><tr><td>1 Haziran<\/td><td>Delaware\u2019de kurulu LLC\u2019ler i\u00e7in imtiyaz vergisi y\u0131ll\u0131k rapor beyan\u0131<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Amerikada_Vergi_Muafiyeti_Var_mi\"><\/span>Amerika\u2019da Vergi Muafiyeti Var m\u0131?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Devletler,&nbsp;sahip olduklar\u0131 ticaret hacmini geni\u015fletmek ve geli\u015fmesini istedikleri baz\u0131 pazarlara destek vermek amac\u0131yla kimi zaman vergi muafiyeti uygulayabilir. Vergi muafiyetleri, vergilendirmeden elde edilen gelirin bir k\u0131sm\u0131n\u0131 azaltarak veya ortadan kald\u0131rarak vergi borcu olan gider miktar\u0131n\u0131 d\u00fc\u015f\u00fcrmeyi hedefler.<\/p>\n\n\n\n<p>Amerika da baz\u0131 sekt\u00f6rlerin ve b\u00f6lgelerin ticari ak\u0131\u015f\u0131n\u0131 h\u0131zland\u0131rmak i\u00e7in \u00e7e\u015fitli vergilerden muafiyetler sa\u011flam\u0131\u015ft\u0131r. Bu vergi muafiyetleri federal, eyalet veya yerel bazl\u0131 olabilir. Ayr\u0131ca belirli bir seviyenin alt\u0131nda kalan gelirler ve harcamalar i\u00e7in de muafiyet&nbsp;sa\u011flanmaktad\u0131r. Kiliseler, yard\u0131m kurulu\u015flar\u0131 gibi kimi kurulu\u015flar da vergiden muaf tutulan t\u00fczel ki\u015filikler&nbsp;aras\u0131ndad\u0131r.&nbsp;<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Amerikadaki_Sirketinizin_Vergi_Sureclerinde_Mukellef_Yaninizda\"><\/span>Amerika&#8217;daki \u015eirketinizin Vergi S\u00fcre\u00e7lerinde M\u00fckellef Yan\u0131n\u0131zda!<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Amerika\u2019da \u015firket kurmak, y\u00f6netmek ve vergi s\u00fcre\u00e7leriyle ilgilenmek kimi zaman karma\u015f\u0131k g\u00f6r\u00fcnebilir. <a href=\"https:\/\/mukellef.co\/us\/vergi-beyani\/\" target=\"_blank\" rel=\"noreferrer noopener\">M\u00fckellef<\/a>, Amerikan vergi kanunu konusunda uzman kadrosuyla vergi beyannamelerinin eksiksiz ve zaman\u0131nda teslim edilmesi i\u00e7in yan\u0131n\u0131zda!<\/p>\n\n\n\n<p>Siz de gelirlerinizi ve giderlerinizi do\u011fru \u015fekilde beyan etmek veya \u00e7e\u015fitli vergi avantajlar\u0131ndan faydalanmak i\u00e7in profesyonel ekibimizle hemen ileti\u015fime ge\u00e7in. M\u00fckellef olarak karma\u015f\u0131k vergi i\u015flemlerini sizin i\u00e7in tamaml\u0131yor, bu sayede olas\u0131 cezalar\u0131n \u00f6n\u00fcne ge\u00e7erek i\u015flerinize odaklanman\u0131za yard\u0131mc\u0131 oluyoruz. M\u00fckellef\u2019le Amerika\u2019da \u015firket kurmak ve y\u00f6netmek art\u0131k \u00e7ok kolay!<\/p>\n\n\n\n\t\t<!--HubSpot Call-to-Action Code -->\n\t\t<span class=\"hs-cta-wrapper\" id=\"hs-cta-wrapper-113c6ddc-bb90-40b9-b205-e15ecc273258\">\n\t\t<span class=\"hs-cta-node hs-cta-113c6ddc-bb90-40b9-b205-e15ecc273258\" id=\"113c6ddc-bb90-40b9-b205-e15ecc273258\">\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\/113c6ddc-bb90-40b9-b205-e15ecc273258\" target=\"_blank\" rel=\"noopener\">\n\t\t<img decoding=\"async\" class=\"hs-cta-img\" id=\"hs-cta-img-113c6ddc-bb90-40b9-b205-e15ecc273258\" style=\"border-width:0px;\" src=\"https:\/\/no-cache.hubspot.com\/cta\/default\/5318651\/113c6ddc-bb90-40b9-b205-e15ecc273258.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, '113c6ddc-bb90-40b9-b205-e15ecc273258', {});\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>Amerika&#8217;da vergi sistemi 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-1738320728967\" class=\"rank-math-list-item\">\n<h3 class=\"rank-math-question \"><span class=\"ez-toc-section\" id=\"Amerikada_Kazanc_Saglayan_Herkes_Vergi_Odemek_Zorunda_mi\"><\/span>Amerika\u2019da Kazan\u00e7 Sa\u011flayan Herkes Vergi \u00d6demek Zorunda m\u0131?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<div class=\"rank-math-answer \">\n\n<p>Amerika\u2019da kazan\u00e7 sa\u011flayan ki\u015filer vergi \u00f6demek zorundad\u0131r. Ayr\u0131ca Amerika\u2019da ikamet eden, \u00e7al\u0131\u015fan, yat\u0131r\u0131m yapan ki\u015filerin uyru\u011funa bak\u0131lmaks\u0131z\u0131n Amerika\u2019da vergi m\u00fckellefi oldu\u011fu\u00a0s\u00f6ylenebilir.\u00a0<\/p>\n\n<\/div>\n<\/div>\n<div id=\"faq-question-1738320740203\" class=\"rank-math-list-item\">\n<h3 class=\"rank-math-question \"><span class=\"ez-toc-section\" id=\"Amerikadaki_Sirketimin_Geliri_Olmasa_da_Vergi_Odemeli_miyim\"><\/span>Amerika\u2019daki \u015eirketimin Geliri Olmasa da Vergi \u00d6demeli miyim?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<div class=\"rank-math-answer \">\n\n<p>Amerika\u2019da \u015firketlerin geliri olmasa da kimi zaman \u015firketin aktif oldu\u011funu belirtmek i\u00e7in vergi \u00f6denmesi gerekebilir. Bu durum eyalete veya \u015firketin t\u00fcr\u00fcne g\u00f6re de\u011fi\u015fkenlik g\u00f6sterebilir.\u00a0<\/p>\n\n<\/div>\n<\/div>\n<div id=\"faq-question-1738320750516\" class=\"rank-math-list-item\">\n<h3 class=\"rank-math-question \"><span class=\"ez-toc-section\" id=\"Amerikada_Vergi_Iadesi_Nasil_Alinir\"><\/span>Amerika\u2019da Vergi \u0130adesi Nas\u0131l Al\u0131n\u0131r?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<div class=\"rank-math-answer \">\n\n<p>Amerika\u2019da vergi iadesi, vergi beyannamesi ve \u00f6demesi verildikten sonra al\u0131nabilir. Vergi iadesi istemenin iki yolu vard\u0131r. Vergi iadesi i\u00e7in internet \u00fczerinden veya posta\u00a0yoluyla ba\u015fvuru yap\u0131labilir.<\/p>\n\n<\/div>\n<\/div>\n<div id=\"faq-question-1738320760405\" class=\"rank-math-list-item\">\n<h3 class=\"rank-math-question \"><span class=\"ez-toc-section\" id=\"Amerikada_Vergi_Beyannamesi_Ne_Zaman_Verilmelidir\"><\/span>Amerika\u2019da Vergi Beyannamesi Ne Zaman Verilmelidir?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n<div class=\"rank-math-answer \">\n\n<p>Amerika\u2019da vergi beyannamesi verilme zaman\u0131 verginin t\u00fcr\u00fc, sistemi ve bulunulan eyalete g\u00f6re de\u011fi\u015fiklik g\u00f6sterebilir. Bu nedenle vergi m\u00fckelleflerinin vergi s\u00fcre\u00e7lerini dikkatle takip etmesi \u00f6nerilir.<\/p>\n\n<\/div>\n<\/div>\n<\/div>\n<\/div>","protected":false},"excerpt":{"rendered":"<p>Amerika\u2019da ticarete at\u0131lmak isteyen giri\u015fimcilerin \u015firketlerini kurmadan \u00f6nce \u00f6\u011frenmeleri gereken baz\u0131 sistemler ve kurallar bulunur. Yerel vergi sistemleri de \u00f6\u011frenilmesi gereken bu konulardan biridir. Giri\u015fimcilerin ve ABD (Amerika Birle\u015fik Devletleri)\u2019de vergi \u00f6demekle y\u00fck\u00fcml\u00fc olan ki\u015filerin federal, eyalet bazl\u0131 veya di\u011fer \u00f6zel vergileri \u00f6\u011frenip buna g\u00f6re&nbsp;yol haritas\u0131 belirlemeleri,&nbsp;onlar\u0131 birtak\u0131m ceza ve yapt\u0131r\u0131mlardan korur. Peki, Amerika\u2019da vergi &#8230;<\/p>\n","protected":false},"author":29,"featured_media":9477,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"content-type":"","inline_featured_image":false,"footnotes":""},"categories":[355],"tags":[],"class_list":["post-5250","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-amerikada-sirket-kurmak"],"_links":{"self":[{"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/posts\/5250","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=5250"}],"version-history":[{"count":6,"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/posts\/5250\/revisions"}],"predecessor-version":[{"id":9404,"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/posts\/5250\/revisions\/9404"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/media\/9477"}],"wp:attachment":[{"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/media?parent=5250"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/categories?post=5250"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/tags?post=5250"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}