{"id":7307,"date":"2024-05-17T17:53:41","date_gmt":"2024-05-17T14:53:41","guid":{"rendered":"https:\/\/mukellef.co\/blog\/?p=7307"},"modified":"2026-01-05T17:48:26","modified_gmt":"2026-01-05T14:48:26","slug":"sahis-sirketi-vergi-oranlari","status":"publish","type":"post","link":"https:\/\/mukellef.co\/blog\/sahis-sirketi-vergi-oranlari\/","title":{"rendered":"\u015eah\u0131s \u015eirketi Vergi Oranlar\u0131 Nedir?"},"content":{"rendered":"\n<p>\u015eah\u0131s \u015firketi, ticari i\u015flemler sonucu elde edilen gelirin vergilendirilmesini pratik hale getiren \u015firket t\u00fcrlerinden biridir. Tek ki\u015fi taraf\u0131ndan a\u00e7\u0131labilen \u015fah\u0131s \u015firketi, duruma g\u00f6re ortakl\u0131 olarak da kurulabilir. \u015eah\u0131s \u015firketi vergi oranlar\u0131 ise elde edilen gelire orant\u0131l\u0131 olarak belirlenir ve vergi beyan tarihleri i\u00e7inde \u00f6denir. Peki \u015fah\u0131s \u015firketi vergi oran\u0131 nedir? \u015eah\u0131s \u015firketi kuranlar hangi vergileri \u00f6demekle m\u00fckelleftir? \u015eah\u0131s \u015firketi vergi dilimleri nelerdir? Gelin, bu sorular\u0131n yan\u0131tlar\u0131na yak\u0131ndan g\u00f6z atal\u0131m.<\/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\/sahis-sirketi-vergi-oranlari\/#Sahis_Sirketleri_Nasil_Vergilendirilir\" >\u015eah\u0131s \u015eirketleri Nas\u0131l Vergilendirilir?<\/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\/sahis-sirketi-vergi-oranlari\/#Sahis_Sirketi_Vergi_Oranlari_Nedir\" >\u015eah\u0131s \u015eirketi Vergi Oranlar\u0131 Nedir?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/mukellef.co\/blog\/sahis-sirketi-vergi-oranlari\/#Sahis_Sirketi_Vergi_Tutarlari_Nelerdir\" >\u015eah\u0131s \u015eirketi Vergi Tutarlar\u0131 Nelerdir?<\/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\/sahis-sirketi-vergi-oranlari\/#Sahis_Sirketi_Hangi_Vergileri_Oder\" >\u015eah\u0131s \u015eirketi Hangi Vergileri \u00d6der?<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/mukellef.co\/blog\/sahis-sirketi-vergi-oranlari\/#Gelir_Vergisi\" >Gelir Vergisi<\/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\/sahis-sirketi-vergi-oranlari\/#Katma_Deger_Vergisi_KDV\" >Katma De\u011fer Vergisi (KDV)<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/mukellef.co\/blog\/sahis-sirketi-vergi-oranlari\/#Muhtasar_Beyanname\" >Muhtasar Beyanname<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/mukellef.co\/blog\/sahis-sirketi-vergi-oranlari\/#Damga_Vergisi\" >Damga Vergisi<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/mukellef.co\/blog\/sahis-sirketi-vergi-oranlari\/#Stopaj_Vergileri\" >Stopaj Vergileri<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/mukellef.co\/blog\/sahis-sirketi-vergi-oranlari\/#BAG-KUR_Prim_Odemeleri\" >BA\u011e-KUR Prim \u00d6demeleri<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/mukellef.co\/blog\/sahis-sirketi-vergi-oranlari\/#Sahis_Sirketinde_Vergiden_Neler_Dusulur\" >\u015eah\u0131s \u015eirketinde Vergiden Neler D\u00fc\u015f\u00fcl\u00fcr?<\/a><\/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\/sahis-sirketi-vergi-oranlari\/#Sahis_Sirketi_Acilis_ve_Vergi_Takibi_Sureclerinizi_Mukellef_ile_Yonetin\" >\u015eah\u0131s \u015eirketi A\u00e7\u0131l\u0131\u015f ve Vergi Takibi S\u00fcre\u00e7lerinizi M\u00fckellef ile Y\u00f6netin<\/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\/sahis-sirketi-vergi-oranlari\/#Sahis_Sirketi_Vergi_Oranlari_Hakkinda_Sikca_Sorulan_Sorular\" >\u015eah\u0131s \u015eirketi Vergi Oranlar\u0131 Hakk\u0131nda 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-14\" href=\"https:\/\/mukellef.co\/blog\/sahis-sirketi-vergi-oranlari\/#Sahis_Sirketi_KDV_Oder_mi\" >\u015eah\u0131s \u015eirketi KDV \u00d6der mi?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/mukellef.co\/blog\/sahis-sirketi-vergi-oranlari\/#Kar_Etmeyen_Sirket_Vergi_Oder_mi\" >Kar Etmeyen \u015eirket Vergi \u00d6der mi?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/mukellef.co\/blog\/sahis-sirketi-vergi-oranlari\/#Sahis_Sirketi_Yillik_Gelir_Vergisi_Oder_mi\" >\u015eah\u0131s \u015eirketi Y\u0131ll\u0131k Gelir Vergisi \u00d6der mi?<\/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\/sahis-sirketi-vergi-oranlari\/#Vergi_Borcu_Olan_Sahis_Sirketi_Kapatilabilir_mi\" >Vergi Borcu Olan \u015eah\u0131s \u015eirketi Kapat\u0131labilir mi?<\/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\/sahis-sirketi-vergi-oranlari\/#Sahis_Sirketi_Ne_Zaman_Vergi_Oder\" >\u015eah\u0131s \u015eirketi Ne Zaman Vergi \u00d6der?<\/a><\/li><\/ul><\/li><\/ul><\/nav><\/div>\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Sahis_Sirketleri_Nasil_Vergilendirilir\"><\/span>\u015eah\u0131s \u015eirketleri Nas\u0131l Vergilendirilir?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>\u015eah\u0131s \u015firketleri, limited veya anonim \u015firketlerden farkl\u0131 olarak t\u00fczel ki\u015filik ta\u015f\u0131maz. \u015eirketin sahibi, do\u011frudan gelir vergisi m\u00fckellefi konumundad\u0131r. <a href=\"https:\/\/mukellef.co\/tr\/sahis-sirketi\/\" target=\"_blank\" rel=\"noreferrer noopener\">\u015eah\u0131s \u015firketi<\/a> sahipleri, bir \u00f6nceki y\u0131lda elde ettikleri kar veya zarar\u0131 mutlaka y\u0131ll\u0131k gelir vergisi beyannamesi ile beyan etmelidir. Bu sayede devlete olan bor\u00e7lar tahakkuk ettirilmi\u015f olur. \u00d6nceki y\u0131la ait kazan\u00e7lar\u0131n gelir vergisi bor\u00e7lar\u0131 ise, mart ve temmuz aylar\u0131nda iki taksit \u015feklinde \u00f6denmelidir.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Sahis_Sirketi_Vergi_Oranlari_Nedir\"><\/span>\u015eah\u0131s \u015eirketi Vergi Oranlar\u0131 Nedir?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>\u015eah\u0131s \u015firketi vergi dilimleri adil bir d\u00fczen sa\u011flayabilmek a\u00e7\u0131s\u0131ndan gelire uygun olarak tahsil edilir. Artan oranl\u0131 dilime g\u00f6re hesaplanan gelir vergisi, d\u00fc\u015f\u00fck gelirden daha d\u00fc\u015f\u00fck, y\u00fcksek gelirden daha y\u00fcksek vergi al\u0131naca\u011f\u0131 anlam\u0131na gelir. 2026 y\u0131l\u0131 itibariyle gelir vergisi; %15, %20, %27, %35 ve %40 dilimlerine ayr\u0131l\u0131r. Taban vergi dilimi olan %15, gelirin artmas\u0131na ba\u011fl\u0131 olarak kademeli bir \u015fekilde y\u00fckselir.<\/p>\n\n\n\n<p>2026 y\u0131l\u0131 gelire g\u00f6re \u015fah\u0131s \u015firketi vergi oranlar\u0131 \u015fu \u015fekildedir:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>198.000 TL\u2019ye kadar %15<\/strong><\/li>\n\n\n\n<li><strong>480.000 TL\u2019nin<\/strong> 198.000 TL&#8217;si i\u00e7in 29.700 TL fazlas\u0131 <strong>%20\u00a0<\/strong><\/li>\n\n\n\n<li><strong>1.300.000 TL\u2019nin<\/strong> 480.000 TL&#8217;si i\u00e7in 86.100 TL fazlas\u0131 <strong>%27<\/strong><\/li>\n\n\n\n<li><strong>5.400.000 TL\u2019nin<\/strong> 1.300.000 TL&#8217;si i\u00e7in 307.500 TL fazlas\u0131 <strong>%35\u00a0<\/strong><\/li>\n\n\n\n<li><strong>5.400.000 TL\u2019den fazlas\u0131n\u0131n<\/strong> 5.400.000 TL&#8217;si i\u00e7in 1.742.500 TL fazlas\u0131 <strong>%40<\/strong><\/li>\n<\/ul>\n\n\n\n<p>Bu oranlar, gelir seviyesine g\u00f6re artan bir d\u00fczen sa\u011flayarak adil bir vergi tahsilat\u0131n\u0131 ama\u00e7lamaktad\u0131r.<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table><tbody><tr><td><strong>Gelir Dilimleri<\/strong><\/td><td><strong>Vergi Oran\u0131 (%)<\/strong><\/td><\/tr><tr><td>198.000 TL\u2019ye kadar<\/td><td>Y\u00fczde 15<\/td><\/tr><tr><td>480.000 TL\u2019nin 198.000 TL&#8217;si i\u00e7in 29.700 TL fazlas\u0131<\/td><td>Y\u00fczde 20<\/td><\/tr><tr><td>1.300.000 TL\u2019nin 480.000 TL&#8217;si i\u00e7in 86.100 TL fazlas\u0131<\/td><td>Y\u00fczde 27<\/td><\/tr><tr><td>5.400.000 TL\u2019nin 1.300.000 TL&#8217;si i\u00e7in 307.500 TL fazlas\u0131<\/td><td>Y\u00fczde 35<\/td><\/tr><tr><td>5.400.000 TL\u2019den fazlas\u0131n\u0131n 5.400.000 TL&#8217;si i\u00e7in 1.742.500 TL fazlas\u0131<\/td><td>Y\u00fczde 40<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n\t\t<!--HubSpot Call-to-Action Code -->\n\t\t<span class=\"hs-cta-wrapper\" id=\"hs-cta-wrapper-b66fc90d-3b02-45da-9951-e8458a98254b\">\n\t\t<span class=\"hs-cta-node hs-cta-b66fc90d-3b02-45da-9951-e8458a98254b\" id=\"b66fc90d-3b02-45da-9951-e8458a98254b\">\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\/b66fc90d-3b02-45da-9951-e8458a98254b\" target=\"_blank\" rel=\"noopener\">\n\t\t<img decoding=\"async\" class=\"hs-cta-img\" id=\"hs-cta-img-b66fc90d-3b02-45da-9951-e8458a98254b\" style=\"border-width:0px;\" src=\"https:\/\/no-cache.hubspot.com\/cta\/default\/5318651\/b66fc90d-3b02-45da-9951-e8458a98254b.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, 'b66fc90d-3b02-45da-9951-e8458a98254b', {});\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=\"Sahis_Sirketi_Vergi_Tutarlari_Nelerdir\"><\/span>\u015eah\u0131s \u015eirketi Vergi Tutarlar\u0131 Nelerdir?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>2026 y\u0131l\u0131nda y\u0131ll\u0131k 420.000 TL safi kazan\u00e7 (matrah) elde eden bir \u015fah\u0131s \u015firketinin \u00f6deyece\u011fi gelir vergisi \u015fu \u015fekilde basamakland\u0131r\u0131l\u0131r. Kazanc\u0131n ilk 198.000 TL&#8217;lik k\u0131sm\u0131 i\u00e7in %15 oran\u0131nda vergi hesaplan\u0131r. 29.700 TL Vergi hesaplan\u0131r. Kazanc\u0131n 198.000 TL&#8217;yi a\u015fan k\u0131sm\u0131 (420.000 &#8211; 198.000 = 222.000 TL) i\u00e7in %20 oran\u0131nda vergi hesaplan\u0131r. (Not: 2026&#8217;da bu dilimin s\u0131n\u0131r\u0131 480.000 TL&#8217;ye \u00e7\u0131kt\u0131\u011f\u0131 i\u00e7in kazanc\u0131n tamam\u0131 bu dilimde kal\u0131r). 44.400 TL vergi hesaplan\u0131r. Kazan\u00e7 480.000 TL&#8217;yi a\u015fmad\u0131\u011f\u0131 i\u00e7in \u00fc\u00e7\u00fcnc\u00fc dilimden vergi \u00f6denmez. Toplam Gelir Vergisi 4.100 TL olarak hesaplanmaktad\u0131r.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Sahis_Sirketi_Hangi_Vergileri_Oder\"><\/span>\u015eah\u0131s \u015eirketi Hangi Vergileri \u00d6der?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>\u015eah\u0131s \u015firketi sahiplerinin \u00f6demekle y\u00fck\u00fcml\u00fc oldu\u011fu temel vergi ve gider kalemleri \u015funlard\u0131r:<\/p>\n\n\n\n<ol class=\"wp-block-list\">\n<li>Gelir vergisi<\/li>\n\n\n\n<li>KDV<\/li>\n\n\n\n<li>Muhtasar beyanname<\/li>\n\n\n\n<li>Damga vergisi<\/li>\n\n\n\n<li>Stopaj vergileri<\/li>\n\n\n\n<li>BA\u011e-KUR prim \u00f6demeleri<\/li>\n<\/ol>\n\n\n<div class=\"wp-block-image\">\n<figure class=\"aligncenter size-large\"><img decoding=\"async\" width=\"1024\" height=\"585\" src=\"https:\/\/mukellef.co\/blog\/wp-content\/uploads\/2024\/05\/sahis-sirketi-vergileri-1024x585.webp\" alt=\"\u015fah\u0131s \u015firketi vergi oranlar\u0131\" class=\"wp-image-7321\" title=\"\" srcset=\"https:\/\/mukellef.co\/blog\/wp-content\/uploads\/2024\/05\/sahis-sirketi-vergileri-1024x585.webp 1024w, https:\/\/mukellef.co\/blog\/wp-content\/uploads\/2024\/05\/sahis-sirketi-vergileri-300x171.webp 300w, https:\/\/mukellef.co\/blog\/wp-content\/uploads\/2024\/05\/sahis-sirketi-vergileri-768x439.webp 768w, https:\/\/mukellef.co\/blog\/wp-content\/uploads\/2024\/05\/sahis-sirketi-vergileri-1536x878.webp 1536w, https:\/\/mukellef.co\/blog\/wp-content\/uploads\/2024\/05\/sahis-sirketi-vergileri.webp 1792w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n<\/div>\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Gelir_Vergisi\"><\/span>Gelir Vergisi<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>Do\u011frudan vergi m\u00fckellefi olan \u015fah\u0131s \u015firketlerinin \u00f6ncelikli olarak \u00f6demesi gereken vergi kalemi gelir vergisidir. Bir \u00f6nceki y\u0131la ait gelir vergisinin ilk taksiti mart ay\u0131n\u0131n sonuna, ikinci taksiti de temmuz ay\u0131n\u0131n sonuna kadar \u00f6denebilir. \u015eirket sahibi kar elde edemedi\u011fi durumlar i\u00e7in <a href=\"https:\/\/mukellef.co\/blog\/gelir-vergisi-nedir-nasil-hesaplanir\/\">gelir vergisi<\/a> \u00f6demez.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Katma_Deger_Vergisi_KDV\"><\/span>Katma De\u011fer Vergisi (KDV)<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>\u015eah\u0131s \u015firketleri de dahil olmak \u00fczere t\u00fcm \u015firketler, ayl\u0131k d\u00fczenli olarak KDV beyannamesi verir. \u00d6zel bir t\u00fcketim vergisi olan KDV (<a href=\"https:\/\/mukellef.co\/blog\/kdv-nedir-hesaplamasi-nasil-yapilir\/\">Katma De\u011fer Vergisi<\/a>), bir mal\u0131 veya hizmeti al\u0131rken ve satarken mutlaka fatura edilmelidir. Hizmetin t\u00fcr\u00fcne ve kapsam\u0131na ba\u011fl\u0131 olarak %1\u2019den %20\u2019ye kadar de\u011fi\u015febilen KDV tutarlar\u0131 faturaya eklenir.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Muhtasar_Beyanname\"><\/span>Muhtasar Beyanname<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>\u015eah\u0131s \u015firketleri, 10 ki\u015fiden az \u00e7al\u0131\u015fana sahipse \u00fc\u00e7 ayda bir, 10 ki\u015fiden \u00e7ok \u00e7al\u0131\u015fana sahipse ayda bir kere muhtasar beyanname vermekle y\u00fck\u00fcml\u00fcd\u00fcr. <a href=\"https:\/\/mukellef.co\/blog\/muhtasar-beyanname\/\">Muhtasar beyanname<\/a> ile \u00e7al\u0131\u015fanlar\u0131n sigorta primleri, k\u0131dem tazminat\u0131 ve ihbar tazminat\u0131 gibi \u00f6deme kalemleri yak\u0131ndan takip edilebilir. Vergi m\u00fckellefleri, taksitleri ocak, nisan, temmuz ve ekim aylar\u0131nda \u00f6deyebilir.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Damga_Vergisi\"><\/span>Damga Vergisi<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>Damga vergisi sayesinde ticarete s\u00f6z konusu taraflar aras\u0131nda kullan\u0131lan resm\u00ee belgelerin veya s\u00f6zle\u015fmelerin ge\u00e7erlili\u011fi sa\u011flam bir onaya tabi tutulur. Kira s\u00f6zle\u015fmesi, ihale ve \u00fccret \u00f6demesi gibi i\u015flemlerde <a href=\"https:\/\/mukellef.co\/blog\/damga-vergisi-nedir-nasil-hesaplanir\/\">damga vergisi<\/a> s\u00f6z konusu olabilir. Bas\u0131l\u0131 damga, makbuz ya da istihkaktan kesinti \u015feklinde \u00f6deme yapabilmek de m\u00fcmk\u00fcnd\u00fcr.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Stopaj_Vergileri\"><\/span>Stopaj Vergileri<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>Bir t\u00fcr gelir vergisi olan stopaj, ayn\u0131 zamanda \u015fah\u0131s \u015firketleri taraf\u0131nda da belli durumlarda \u00f6denmesi gereken vergi t\u00fcrlerinden biridir. Kira, maa\u015f ve serbest meslek \u00f6demelerinden <a href=\"https:\/\/mukellef.co\/blog\/stopaj-nedir-kira-stopaji-nasil-hesaplanir\/\">stopaj vergisi<\/a> kesilebilir. Gayrimenkul sermaye gelirleri ya da menkul sermaye iratlar\u0131 i\u00e7in de stopaj al\u0131nabilir.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"BAG-KUR_Prim_Odemeleri\"><\/span>BA\u011e-KUR Prim \u00d6demeleri<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>\u015eah\u0131s \u015firketi sahiplerinin sigortas\u0131, 4\/B sigorta ismi alt\u0131nda ve Ba\u011f-Kur \u00f6demesi \u015feklinde uygulan\u0131r. Asgari \u00fccrete ba\u011fl\u0131 olarak her y\u0131l de\u011fi\u015fen<a href=\"https:\/\/mukellef.co\/blog\/bag-kur-primi-nedir-nasil-odenir\/\"> Ba\u011f-Kur primi<\/a>, i\u015fverenin emeklilik ve sa\u011fl\u0131k haklar\u0131n\u0131 g\u00fcvence alt\u0131na almas\u0131n\u0131 sa\u011flar. 2026 y\u0131l\u0131 BA\u011e-KUR prim tutar\u0131 olan 9.743,85 TL, \u00f6nemli \u00f6deme kalemlerinden biridir.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Sahis_Sirketinde_Vergiden_Neler_Dusulur\"><\/span>\u015eah\u0131s \u015eirketinde Vergiden Neler D\u00fc\u015f\u00fcl\u00fcr?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>\u015eah\u0131s \u015firketlerinde de t\u00fczel ki\u015fili\u011fe sahip \u015firketler gibi bir\u00e7ok kalemi gider olarak g\u00f6sterebilmek m\u00fcmk\u00fcnd\u00fcr. Ancak yap\u0131lan bu harcamalar\u0131n i\u015f veya \u015firket kullan\u0131m\u0131 i\u00e7in ger\u00e7ekle\u015ftirildi\u011fini g\u00f6stermek \u00f6nemlidir. Ayr\u0131ca vergi istisnalar\u0131n\u0131 yak\u0131ndan takip etmek ve harici giderlerin bir b\u00f6l\u00fcm\u00fcn\u00fc vergiden d\u00fc\u015fmek, i\u015fletmelerin \u00f6deme dengesi a\u00e7\u0131s\u0131ndan da b\u00fcy\u00fck kolayl\u0131klar getirir. \u015eah\u0131s \u015firketlerinin vergiden d\u00fc\u015febilece\u011fi kalemlerden baz\u0131lar\u0131 \u015fu \u015fekilde s\u0131ralanabilir:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Ofis giderlerini belli tutara kadar do\u011frudan, belli tutar\u0131n \u00fczerinde de demirba\u015f amortisman\u0131 \u015feklinde vergiden d\u00fc\u015fmek m\u00fcmk\u00fcnd\u00fcr.<\/li>\n\n\n\n<li>\u015eah\u0131s \u015firketlerinde de hem \u015firket sahibinin hem de \u00e7al\u0131\u015fanlar\u0131n yemek masraflar\u0131 giderden d\u00fc\u015f\u00fclebilir.<\/li>\n\n\n\n<li>G\u00fcnl\u00fck yemek giderlerine ek olarak i\u015f yemekleri de \u015firket masraf\u0131 kapsam\u0131nda de\u011ferlendirilebilir.<\/li>\n\n\n\n<li>Ara\u00e7 kiralama bedelinin bir miktar\u0131 veya <a href=\"https:\/\/mukellef.co\/blog\/sirket-uzerine-arac-almak\/\">ara\u00e7 sat\u0131n alma bedeli<\/a>, amortisman \u00fczerinden vergiden indirime tabidir.<\/li>\n\n\n\n<li>Metro ve otob\u00fcs abonmanl\u0131k \u00fccretleri ya da i\u015f gezisi i\u00e7in gerekli u\u00e7ak ve tren bileti masraflar\u0131, ula\u015f\u0131m bedeli olarak vergiden d\u00fc\u015f\u00fclebilir.<\/li>\n\n\n\n<li>Ofis, i\u015f yeri, at\u00f6lye ya da ofis olarak kullan\u0131lan evlerde, faturalar\u0131n tamam\u0131n\u0131 ya da bir b\u00f6l\u00fcm\u00fcn\u00fc <a href=\"https:\/\/mukellef.co\/blog\/gider-gostermek\/\">gider olarak g\u00f6stermek<\/a> m\u00fcmk\u00fcnd\u00fcr.<\/li>\n\n\n\n<li>M\u00fchendislik uygulamalar\u0131, ofis yaz\u0131l\u0131mlar\u0131 ve grafik programlar\u0131 gibi dijital lisans ile sat\u0131n al\u0131nabilen \u00fcr\u00fcnler vergiden d\u00fc\u015f\u00fclebilir.<\/li>\n\n\n\n<li>\u00d6zel sa\u011fl\u0131k sigortas\u0131, kargo \u00fccretleri ve i\u015f yeri aidat\u0131 gibi baz\u0131 di\u011fer masraf kalemleri de gelir vergisinin d\u0131\u015f\u0131nda tutulabilir.<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Sahis_Sirketi_Acilis_ve_Vergi_Takibi_Sureclerinizi_Mukellef_ile_Yonetin\"><\/span>\u015eah\u0131s \u015eirketi A\u00e7\u0131l\u0131\u015f ve Vergi Takibi S\u00fcre\u00e7lerinizi M\u00fckellef ile Y\u00f6netin<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Siz de \u015firket kurulu\u015fu, elektronik fatura, online \u00f6n muhasebe ve hizmet takibi s\u00fcre\u00e7lerini zahmetsizce ger\u00e7ekle\u015ftirmek i\u00e7in <a href=\"https:\/\/mukellef.co\/\" target=\"_blank\" rel=\"noreferrer noopener\">M\u00fckellef<\/a> taraf\u0131ndan sunulan hizmetlerden yararlanabilir, \u015firket a\u00e7ma s\u00fcrecinde ya\u015fanan zorluklar\u0131n kolayca \u00fcstesinden gelebilirsiniz. \u00dcstelik i\u015fletmenizle ilgili fatura, evrak ve s\u00f6zle\u015fmeleri dijital platform \u00fczerinden y\u00f6netmenin kolayl\u0131klar\u0131ndan uygun fiyatlarla yararlanabilir, evrak y\u00fck\u00fcyle u\u011fra\u015fmadan i\u015finize odaklanabilirsiniz.<\/p>\n\n\n\n\t\t<!--HubSpot Call-to-Action Code -->\n\t\t<span class=\"hs-cta-wrapper\" id=\"hs-cta-wrapper-914ee59c-f9be-41d2-9a32-ca2b1f2f0cff\">\n\t\t<span class=\"hs-cta-node hs-cta-914ee59c-f9be-41d2-9a32-ca2b1f2f0cff\" id=\"914ee59c-f9be-41d2-9a32-ca2b1f2f0cff\">\n\t\t<!--[if lte IE 8]>\n\t\t<div id=\"hs-cta-ie-element\"><\/div>\n\t\t<![endif]-->\n\t\t<a href=\"https:\/\/cta-redirect.hubspot.com\/cta\/redirect\/5318651\/914ee59c-f9be-41d2-9a32-ca2b1f2f0cff\" target=\"_blank\" rel=\"noopener\">\n\t\t<img decoding=\"async\" class=\"hs-cta-img\" id=\"hs-cta-img-914ee59c-f9be-41d2-9a32-ca2b1f2f0cff\" style=\"border-width:0px;\" src=\"https:\/\/no-cache.hubspot.com\/cta\/default\/5318651\/914ee59c-f9be-41d2-9a32-ca2b1f2f0cff.png\" alt=\"New call-to-action\" title=\"\">\n\t\t<\/a>\n\t\t<\/span>\n\t\t<script charset=\"utf-8\" src=\"\/\/js.hubspot.com\/cta\/current.js\"><\/script>\n\t\t<script>\n\t\thbspt.cta.load(5318651, '914ee59c-f9be-41d2-9a32-ca2b1f2f0cff', {});\n\t\t<\/script>\n\t\t<\/span>\n\t\t<!-- end HubSpot Call-to-Action Code -->\n\t\t\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Sahis_Sirketi_Vergi_Oranlari_Hakkinda_Sikca_Sorulan_Sorular\"><\/span>\u015eah\u0131s \u015eirketi Vergi Oranlar\u0131 Hakk\u0131nda S\u0131k\u00e7a Sorulan Sorular<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>\u015eah\u0131s \u015firketi vergileri hakk\u0131nda en \u00e7ok merak edilen di\u011fer konu ba\u015fl\u0131klar\u0131na da g\u00f6z atabilirsiniz.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Sahis_Sirketi_KDV_Oder_mi\"><\/span>\u015eah\u0131s \u015eirketi KDV \u00d6der mi?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>\u015eah\u0131s \u015firketleri, KDV beyannamesi vermekle y\u00fck\u00fcml\u00fcd\u00fcr. \u00d6zel t\u00fcketim vergisi olan KDV, mal veya hizmet al\u0131m ya da sat\u0131m\u0131 gibi ticarete konu t\u00fcm i\u015flemlerde fatura \u00fczerine i\u015flenir. \u0130\u015flemin i\u00e7inde bulundu\u011fu kategoriye uygun olarak %1 ile %20 aras\u0131nda bir KDV kesintisi uygulanabilir.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Kar_Etmeyen_Sirket_Vergi_Oder_mi\"><\/span>Kar Etmeyen \u015eirket Vergi \u00d6der mi?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>\u015eirketlerin kar etse de, etmese de \u00f6demek zorunlu oldu\u011fu damga vergisi gibi belli vergiler bulunur. Bunun haricinde, kar-zarar hesap cetvelinde y\u0131l sonu zarar\u0131 yazan, yani kar etmeyen, \u015firketler gelir vergisi \u00f6demez. Eksi olarak yaz\u0131lan \u015firket zararlar\u0131 ise belli durumlarda sonraki d\u00f6nemin vergi borcundan d\u00fc\u015f\u00fclebilir.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Sahis_Sirketi_Yillik_Gelir_Vergisi_Oder_mi\"><\/span>\u015eah\u0131s \u015eirketi Y\u0131ll\u0131k Gelir Vergisi \u00d6der mi?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>\u015eah\u0131s \u015firketi, ticari bir i\u015fletme oldu\u011fu i\u00e7in do\u011frudan vergi m\u00fckellefi konumundad\u0131r ve y\u0131ll\u0131k gelir vergisi \u00f6demekle y\u00fck\u00fcml\u00fcd\u00fcr. Y\u0131ll\u0131k gelir vergisi dilimleri, %15\u2019ten ba\u015flayarak kademeli bir \u015fekilde %40\u2019a kadar artar. Y\u0131ll\u0131k gelir vergisi \u00f6demeleri ise vergi d\u00f6nemini takip eden y\u0131l, beyan edilen tutar \u00fczerinden iki taksit \u015feklinde \u00f6denir.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Vergi_Borcu_Olan_Sahis_Sirketi_Kapatilabilir_mi\"><\/span>Vergi Borcu Olan \u015eah\u0131s \u015eirketi Kapat\u0131labilir mi?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>Vergi borcu olan \u015fah\u0131s \u015firketi sahipleri, i\u015fletmelerini kapatabilir veya vergi m\u00fckellefiyetinden d\u00fc\u015f\u00fcr\u00fclme talebinde bulunabilir. Ancak m\u00fckellefin t\u00fcm bor\u00e7lar\u0131 aktifli\u011fini korur. \u0130\u015fletme sahipleri, \u015firketi kapatt\u0131ktan sonra di\u011fer masraflarla birlikte mevcut bor\u00e7lar\u0131n\u0131 da en k\u0131sa s\u00fcre i\u00e7inde \u00f6demelidir.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Sahis_Sirketi_Ne_Zaman_Vergi_Oder\"><\/span>\u015eah\u0131s \u015eirketi Ne Zaman Vergi \u00d6der?<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>Y\u0131ll\u0131k gelir vergisi, mart sonu ve temmuz sonu olmak \u00fczere iki taksitle tahsil edilir. Damga vergisi ve muhtasar beyanname gibi di\u011fer vergiler, ayl\u0131k veya d\u00f6nemsel olarak \u00f6denebilir. Damga vergisi, KDV, ayl\u0131k muhtasar veya \u00fc\u00e7 ayl\u0131k muhtasar vergilerinin 26 Mart tarihine kadar \u00f6denmesi gerekir.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>\u015eah\u0131s \u015firketi, ticari i\u015flemler sonucu elde edilen gelirin vergilendirilmesini pratik hale getiren \u015firket t\u00fcrlerinden biridir. Tek ki\u015fi taraf\u0131ndan a\u00e7\u0131labilen \u015fah\u0131s \u015firketi, duruma g\u00f6re ortakl\u0131 olarak da kurulabilir. \u015eah\u0131s \u015firketi vergi oranlar\u0131 ise elde edilen gelire orant\u0131l\u0131 olarak belirlenir ve vergi beyan tarihleri i\u00e7inde \u00f6denir. Peki \u015fah\u0131s \u015firketi vergi oran\u0131 nedir? \u015eah\u0131s \u015firketi kuranlar hangi vergileri &#8230;<\/p>\n","protected":false},"author":29,"featured_media":7320,"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-7307","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\/7307","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=7307"}],"version-history":[{"count":7,"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/posts\/7307\/revisions"}],"predecessor-version":[{"id":11736,"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/posts\/7307\/revisions\/11736"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/media\/7320"}],"wp:attachment":[{"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/media?parent=7307"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/categories?post=7307"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/tags?post=7307"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}