{"id":8601,"date":"2024-11-11T10:03:31","date_gmt":"2024-11-11T07:03:31","guid":{"rendered":"https:\/\/mukellef.co\/blog\/?p=8601"},"modified":"2025-04-24T15:01:18","modified_gmt":"2025-04-24T12:01:18","slug":"ingilterede-vergi-sistemi","status":"publish","type":"post","link":"https:\/\/mukellef.co\/blog\/ingilterede-vergi-sistemi\/","title":{"rendered":"\u0130ngiltere&#8217;de Vergi Sistemi ve Vergi Oranlar\u0131"},"content":{"rendered":"\n<p>Dinamik ekonomisi, uluslararas\u0131 ticaret olanaklar\u0131yla \u0130ngiltere hem bireyler hem i\u015fletmeler i\u00e7in \u00e7e\u015fitli y\u00fck\u00fcml\u00fcl\u00fckler ve f\u0131rsatlar sunar. Gelir vergisi, kurumlar vergisi, VAT ve di\u011fer vergi t\u00fcrleri ekonomik faaliyetlerin \u015fekillenmesine yard\u0131mc\u0131 olur. Vergi oranlar\u0131, ekonomik ko\u015fullara ve h\u00fck\u00fbmetin ekonomi politikalar\u0131na h\u00e2kim olmak do\u011fru stratejiyi olu\u015fturabilmek i\u00e7in son derece \u00f6nemlidir. \u00d6zellikle uluslararas\u0131 ticari faaliyet g\u00f6stermeyi d\u00fc\u015f\u00fcnen giri\u015fimciler i\u00e7in \u0130ngiltere&#8217;nin vergi sistemini ve oranlar\u0131n\u0131 detayl\u0131ca incelemek ba\u015far\u0131l\u0131 i\u015f planlar\u0131n\u0131n olu\u015fturulmas\u0131na ve i\u015fletmenin s\u00fcrd\u00fcr\u00fclebilir olmas\u0131na katk\u0131 sunar.&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\/ingilterede-vergi-sistemi\/#Ingilterede_Kimler_Vergi_Oder\" >\u0130ngiltere\u2019de Kimler Vergi \u00d6der?<\/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\/ingilterede-vergi-sistemi\/#Ingilterede_Vergi_Turleri_Nelerdir\" >\u0130ngiltere\u2019de Vergi T\u00fcrleri Nelerdir?<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/mukellef.co\/blog\/ingilterede-vergi-sistemi\/#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-4\" href=\"https:\/\/mukellef.co\/blog\/ingilterede-vergi-sistemi\/#Kurumlar_Vergisi\" >Kurumlar Vergisi<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/mukellef.co\/blog\/ingilterede-vergi-sistemi\/#VAT\" >VAT<\/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\/ingilterede-vergi-sistemi\/#Belediye_Vergisi\" >Belediye Vergisi<\/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\/ingilterede-vergi-sistemi\/#Ulusal_Sigorta\" >Ulusal Sigorta<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/mukellef.co\/blog\/ingilterede-vergi-sistemi\/#Ingilterede_Vergi_Oranlari_2025\" >\u0130ngiltere&#8217;de Vergi Oranlar\u0131 2025<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/mukellef.co\/blog\/ingilterede-vergi-sistemi\/#Gelir_Vergisi-2\" >Gelir Vergisi<\/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\/ingilterede-vergi-sistemi\/#Kurumlar_Vergisi-2\" >Kurumlar Vergisi<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/mukellef.co\/blog\/ingilterede-vergi-sistemi\/#VAT-2\" >VAT<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/mukellef.co\/blog\/ingilterede-vergi-sistemi\/#Ingilterede_Sirketlerin_Vergi_Yukumlulukleri_Nelerdir\" >\u0130ngiltere&#8217;de \u015eirketlerin Vergi Y\u00fck\u00fcml\u00fcl\u00fckleri Nelerdir?<\/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\/ingilterede-vergi-sistemi\/#Ingilterede_Vergi_Muafiyeti_Var_mi\" >\u0130ngiltere&#8217;de 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-14\" href=\"https:\/\/mukellef.co\/blog\/ingilterede-vergi-sistemi\/#Ingiltere_ile_Cifte_Vergilendirmeyi_Onleme_Anlasmasi_Var_mi\" >\u0130ngiltere ile \u00c7ifte Vergilendirmeyi \u00d6nleme Anla\u015fmas\u0131 Var m\u0131?<\/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\/ingilterede-vergi-sistemi\/#Ingilteredeki_Girisiminiz_Icin_En_Buyuk_Yardimciniz_Mukellef\" >\u0130ngiltere&#8217;deki Giri\u015fiminiz \u0130\u00e7in En B\u00fcy\u00fck Yard\u0131mc\u0131n\u0131z: M\u00fckellef&nbsp;<\/a><\/li><\/ul><\/nav><\/div>\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Ingilterede_Kimler_Vergi_Oder\"><\/span>\u0130ngiltere\u2019de Kimler Vergi \u00d6der?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>Vergi \u00f6demekle y\u00fck\u00fcml\u00fc olan ki\u015filer veya kurumlar yerle\u015fik olma durumu, gelir t\u00fcrlerinin niteli\u011fi ve benzeri konulara g\u00f6re farkl\u0131 vergi t\u00fcrlerine tabi tutulabilir. \u0130ngiltere vergi sistemi, \u015fah\u0131s gelirleri \u00fczerinde gelir vergisi ve sermaye kazan\u00e7lar\u0131 vergisi uygulamaktad\u0131r.&nbsp;<\/p>\n\n\n\n<p>Ulusal vergi yasalar\u0131na g\u00f6re \u00fclkede mukim (yerle\u015fik) olan bireyler ve ortakl\u0131klar tam m\u00fckellef olarak t\u00fcm kazan\u00e7lar\u0131 \u00fczerinden vergilendirilir. Yerle\u015fik olmayanlarsa yaln\u0131zca \u0130ngiltere&#8217;de elde ettikleri kazan\u00e7lar \u00fczerinden gelir vergisine tabi tutulur.<\/p>\n\n\n\n<p>Mukim olma \u015fartlar\u0131 \u015fu \u015fekildedir:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>183 g\u00fcn \u0130ngiltere&#8217;de bulunanlar,<\/li>\n\n\n\n<li>4 y\u0131l pe\u015f pe\u015fe yap\u0131lan mutat ziyaretlerini yapanlar,<\/li>\n\n\n\n<li>Her bir vergi y\u0131l\u0131ndaki ortalama s\u00fcresi 91 g\u00fcn veya daha fazla olan ki\u015filer be\u015finci y\u0131ldan itibaren \u0130ngiltere&#8217;de mukim kabul edilir.<\/li>\n<\/ul>\n\n\n\n<p>Ortakl\u0131k i\u00e7inde ticaret veya serbest meslek faaliyeti yapan \u015fah\u0131slar da ortakl\u0131k gelirleri ve sermaye kazan\u00e7lar\u0131 paylar\u0131 \u00fczerinden ayr\u0131 ayr\u0131 vergilendirilir. Bu \u00e7er\u00e7evede, \u0130ngiltere&#8217;de mukim olan her birey ve \u0130ngiltere&#8217;de faaliyet g\u00f6steren her \u015firketin \u0130ngiliz vergi mevzuat\u0131 uyar\u0131nca vergilendirildi\u011fini s\u00f6ylemek m\u00fcmk\u00fcnd\u00fcr.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Ingilterede_Vergi_Turleri_Nelerdir\"><\/span>\u0130ngiltere\u2019de Vergi T\u00fcrleri Nelerdir?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>\u0130ngiltere vergi sisteminde \u00e7e\u015fitli vergi t\u00fcrleri \u00f6ng\u00f6r\u00fclerek birey ve kurumlar\u0131n vergi y\u00fck\u00fcml\u00fcl\u00fcklerini yerine getirmeleri ama\u00e7lanm\u0131\u015ft\u0131r. \u0130ngiltere\u2019de vergi t\u00fcrlerini \u015fu \u015fekilde s\u0131ralamak m\u00fcmk\u00fcnd\u00fcr:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Gelir Vergisi,<\/li>\n\n\n\n<li>Kurumlar Vergisi,<\/li>\n\n\n\n<li>VAT,<\/li>\n\n\n\n<li>Belediye Vergisi,<\/li>\n\n\n\n<li>Ulusal Sigorta.<\/li>\n<\/ul>\n\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>Bireylerin maa\u015f ve kira geliri gibi ki\u015fisel kazan\u00e7lar\u0131 \u00fczerinden \u00f6dedikleri vergiye gelir vergisi ad\u0131 verilir. Gelir vergisi, \u0130ngiltere\u2019de ikamet eden ki\u015filerin tabi oldu\u011fu bir vergi t\u00fcr\u00fcd\u00fcr. Vergi oranlar\u0131 kazan\u00e7lara g\u00f6re de\u011fi\u015fiklik g\u00f6stermekle birlikte alt s\u0131n\u0131r ve oranlar her y\u0131l yenilenir. Gelir vergisi, bir d\u00f6nem boyunca elde edilen toplam gelir \u00fczerinden hesaplan\u0131r.<\/p>\n\n\n\n<p>Limited \u015firket direkt\u00f6rlerinin kanunen gelir vergisinden muaf tutulan ki\u015fisel gelir miktar\u0131ndan daha y\u00fcksek kazan\u00e7 elde etmesi h\u00e2linde, gelir vergisi \u015firketin PAYE ad\u0131 verilen kazand\u0131k\u00e7a \u00f6de plan\u0131 vas\u0131tas\u0131yla \u00f6denir. \u015eirketten elde edilen k\u00e2r miktar\u0131n\u0131n vergilendirilmesiyse ki\u015fisel gelir mali durum beyannamesi arac\u0131l\u0131\u011f\u0131yla yap\u0131l\u0131r.<\/p>\n\n\n\n<p>Temett\u00fc \u00f6dene\u011fi kapsam\u0131nda hisse senedi sat\u0131\u015f\u0131 gibi varl\u0131klar\u0131n sat\u0131\u015f\u0131ndan elde edilen gelirler sermaye kazan\u00e7lar\u0131 kategorisinde de\u011ferlendirilir. Bu gibi kazan\u00e7larda ayr\u0131 bir vergilendirme usul\u00fcne gidildi\u011finden bunlar i\u00e7in gelir vergisi \u00f6denmemektedir.<\/p>\n\n\n\n<p>\u0130ngiltere&#8217;de vergi d\u00f6nemi her y\u0131l 5 Nisan&#8217;da biter ve ard\u0131ndan yeni d\u00f6nem ba\u015flar. Self Assessment ad\u0131 verilen mali durum beyannamesinin haz\u0131rlanmas\u0131 ve \u00f6demesi i\u00e7in vergi m\u00fckellefine bir sonraki y\u0131l\u0131n 31 Ocak g\u00fcn\u00fcne kadar s\u00fcre verilir.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Kurumlar_Vergisi\"><\/span>Kurumlar Vergisi<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>Limited \u015firketlerin y\u0131l boyunca elde ettikleri mali kazan\u00e7lar \u00fczerinden al\u0131nan bir vergi t\u00fcr\u00fcd\u00fcr. Elde edilen gelirlerden i\u015fletme giderleri ve maa\u015flar \u00e7\u0131kar\u0131ld\u0131\u011f\u0131nda geriye kalan net gelir \u00fczerinden al\u0131n\u0131r. Kurumlar vergisinin \u00f6denmesi i\u00e7in \u015firketin mali y\u0131l\u0131n\u0131n sona ermesinden itibaren 9 ay ve 1 g\u00fcnl\u00fck s\u00fcre \u00f6ng\u00f6r\u00fclm\u00fc\u015f olup bu s\u00fcre i\u00e7inde vergi beyan edilmeli ve \u00f6denmelidir. \u0130ngiltere vergi sisteminde kurumlar vergisi oranlar\u0131 \u015firketin y\u0131ll\u0131k gelir miktar\u0131na g\u00f6re de\u011fi\u015fmektedir.&nbsp;<\/p>\n\n\n\n<p><a href=\"https:\/\/mukellef.co\/blog\/ingilterede-kurumlar-vergisi-nedir-nasil-odenir\/\">\u0130ngiltere&#8217;de kurumlar vergisi<\/a> \u00f6demekle y\u00fck\u00fcml\u00fc kurumlar limited \u015firketler, Birle\u015fik Krall\u0131k\u2019ta \u015fubesi veya ofisi bulunan yabanc\u0131 \u015firketler ve dernek, kooperatif veya ba\u011f\u0131ms\u0131z di\u011fer kurulu\u015flard\u0131r. \u0130ngiltere\u2019de mukim olmayan ve herhangi vize veya \u00e7al\u0131\u015fma iznine sahip olmayan yabanc\u0131lar limited \u015firket kurabildi\u011finden kurumlar vergisi \u00f6demekle y\u00fck\u00fcml\u00fcd\u00fcr.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"VAT\"><\/span>VAT<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p><a href=\"https:\/\/mukellef.co\/blog\/ingilterede-vat-numarasi-nasil-alinir\/\">Value Added Tax<\/a> (Katma De\u011fer Vergisi) T\u00fcrkiye\u2019de oldu\u011fu gibi \u0130ngiltere vergi sisteminde de yer almaktad\u0131r. Farkl\u0131 \u00fcr\u00fcn ve hizmet t\u00fcrleri i\u00e7in \u00e7e\u015fitli oranlar belirlenirken serbest \u00e7al\u0131\u015fanlar\u0131n y\u0131ll\u0131k sat\u0131\u015f tutarlar\u0131 \u00fczerinden vergilendirmeye tabi tutulmas\u0131n\u0131 ilke edinir.<\/p>\n\n\n\n<p>\u0130ngiltere&#8217;de her \u015firketin VAT kayd\u0131n\u0131 yapmas\u0131 zorunlu de\u011fildir. Ancak 1 Nisan 2024\u2019te y\u00fcr\u00fcrl\u00fc\u011fe giren yeni d\u00fczenlemeye g\u00f6re, \u0130ngiltere\u2019de y\u0131ll\u0131k \u00a390.000 \u00fcst\u00fcnde gelire sahip olanlar\u0131n VAT y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fc bulunur. Ayr\u0131ca, %0 VAT oran\u0131na tabi \u00fcr\u00fcn ve hizmet sat\u0131\u015f\u0131 yapan i\u015fletmeler de vergi muafiyetini sa\u011flamak amac\u0131yla vergi sistemine kay\u0131t yapt\u0131rmakla y\u00fck\u00fcml\u00fcd\u00fcr.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Belediye_Vergisi\"><\/span>Belediye Vergisi<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>Council Tax olarak adland\u0131r\u0131lan belediye vergisi, belediyelerin sundu\u011fu hizmetleri finanse etmek i\u00e7in kullan\u0131l\u0131r. Bu vergi t\u00fcr\u00fcyle ula\u015f\u0131m, sa\u011fl\u0131k, e\u011fitim ve itfaiye gibi hizmetler i\u00e7in finansman sa\u011flan\u0131r. Belediye vergisi; m\u00fclk\u00fcn yap\u0131m y\u0131l\u0131na, oda say\u0131s\u0131na, kat y\u00fcksekli\u011fine, evin t\u00fcr\u00fcne ve kullan\u0131m durumuna g\u00f6re de\u011fi\u015fiklik g\u00f6sterir.<\/p>\n\n\n\n<p>Vergi miktar\u0131n\u0131 belirleyen bir ba\u015fka unsursa m\u00fclkte ya\u015fayan ki\u015fi say\u0131s\u0131 ve ki\u015filerin nitelikleridir. M\u00fclkte hasta, ya\u015fl\u0131, \u00f6\u011frenci veya kamu hizmetlisi gibi ki\u015filer ya\u015f\u0131yorsa belediye vergisinde indirim sa\u011flanabilir.<\/p>\n\n\n\n<p>Belediye vergisinin miktar\u0131n\u0131 evde ya\u015fayan ki\u015fi say\u0131s\u0131 veya m\u00fclk sahibinin sahip oldu\u011fu ev say\u0131s\u0131 gibi fakt\u00f6rler de belirleyebilir. \u0130\u015f ama\u00e7l\u0131 kullan\u0131lan ticari m\u00fclkler \u00fczerinden de belediye vergisi al\u0131n\u0131r. Bu vergi i\u00e7in her y\u0131l \u015fubat veya mart aylar\u0131nda g\u00f6nderilen vergi faturas\u0131n\u0131n do\u011frudan yerel belediyeye \u00f6denmesi gerekir.&nbsp;<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Ulusal_Sigorta\"><\/span>Ulusal Sigorta<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>Ulusal Sigorta, \u00e7al\u0131\u015fanlar\u0131n emeklilik ve di\u011fer sosyal g\u00fcvenlik haklar\u0131n\u0131 g\u00fcvence alt\u0131na alan bir sistemdir. Hem \u00e7al\u0131\u015fanlar\u0131n hem i\u015fverenlerin rol oynad\u0131\u011f\u0131 ulusal sigorta sistemi; emeklilik maa\u015f\u0131, hastal\u0131k, i\u015fsizlik ve do\u011fum izni gibi durumlar i\u00e7in de sosyal g\u00fcvence sa\u011flar. Ulusal sigorta vergi t\u00fcr\u00fc i\u00e7in i\u015fveren kayd\u0131n ger\u00e7ekle\u015ftirilmesi ve NIC (National Insurance Contributions) \u00f6demeleri yapma prosed\u00fcr\u00fc belirlenmi\u015ftir.<\/p>\n\n\n\n<p>Limited \u015firket \u00e7al\u0131\u015fanlar\u0131 i\u00e7in kazan\u00e7lar\u0131 \u00fczerinden PAYE sistemi \u00f6ng\u00f6r\u00fclm\u00fc\u015ft\u00fcr. \u00c7al\u0131\u015fanlar gelecekteki sosyal g\u00fcvenlik haklar\u0131ndan yararlanma \u015fans\u0131 elde etmek i\u00e7in ulusal sigorta \u00f6demelerini her y\u0131l 31 Ocak tarihine kadar Her Majesty&#8217;s Revenue and Customs (HMRC)\u2019a yapmal\u0131d\u0131r.<\/p>\n\n\n\n<figure class=\"wp-block-image size-large\"><img decoding=\"async\" width=\"1024\" height=\"585\" src=\"https:\/\/mukellef.co\/blog\/wp-content\/uploads\/2024\/11\/ingilterede-vergi-oranlari-1024x585.jpeg\" alt=\"ingiltere&#039;de vergi oranlar\u0131\" class=\"wp-image-8616\" title=\"\" srcset=\"https:\/\/mukellef.co\/blog\/wp-content\/uploads\/2024\/11\/ingilterede-vergi-oranlari-1024x585.jpeg 1024w, https:\/\/mukellef.co\/blog\/wp-content\/uploads\/2024\/11\/ingilterede-vergi-oranlari-300x171.jpeg 300w, https:\/\/mukellef.co\/blog\/wp-content\/uploads\/2024\/11\/ingilterede-vergi-oranlari-768x439.jpeg 768w, https:\/\/mukellef.co\/blog\/wp-content\/uploads\/2024\/11\/ingilterede-vergi-oranlari.jpeg 1344w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/><\/figure>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Ingilterede_Vergi_Oranlari_2025\"><\/span>\u0130ngiltere&#8217;de Vergi Oranlar\u0131 2025<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>\u0130ngiltere&#8217;de vergi t\u00fcrlerine ili\u015fkin oranlar belirli kriterlere g\u00f6re belirlenir. Gelir vergisi, kurumlar vergisi ve VAT&#8217;a ait vergi oranlar\u0131 a\u015fa\u011f\u0131daki gibidir.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Gelir_Vergisi-2\"><\/span>Gelir Vergisi<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>Elde edilen gelir \u00fczerinden \u00f6denen bu vergi t\u00fcr\u00fc, kazan\u00e7 miktar\u0131 ve kayna\u011f\u0131na g\u00f6re \u00e7e\u015fitlilik g\u00f6sterir.&nbsp;<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Ki\u015fisel Muafiyet:<\/strong> 12.570\u00a3 kadar %0,<\/li>\n\n\n\n<li><strong>Temel Oran:<\/strong> 12.571-50.270\u00a3 aras\u0131 %20,<\/li>\n\n\n\n<li><strong>Y\u00fcksek Oran:<\/strong> 50.271-125.140\u00a3 aras\u0131 %40,<\/li>\n\n\n\n<li><strong>Ek Oran: <\/strong>125.140\u00a3 \u00fczeri %45 olarak uygulan\u0131r.<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Kurumlar_Vergisi-2\"><\/span>Kurumlar Vergisi<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>Kurumlar vergisinde oran\u0131n k\u00e2ra ba\u011fl\u0131 olarak de\u011fi\u015fkenlik g\u00f6sterdi\u011fi bir sistem bulunmaktad\u0131r.&nbsp;<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>50.000\u00a3 alt\u0131 k\u00e2r i\u00e7in %19,<\/li>\n\n\n\n<li>50.000\u00a3 ile 250.000 \u00a3 aras\u0131nda k\u00e2r i\u00e7in kademeli olarak %19-%25 aras\u0131nda uygulanan vergi,<\/li>\n\n\n\n<li>250.000\u00a3 \u00fcst\u00fc k\u00e2r i\u00e7in %25 vergi uygulan\u0131r.<\/li>\n<\/ul>\n\n\n\n<p>Kurumlar vergisinin alt (%19) ve \u00fcst (%25) s\u0131n\u0131r\u0131 bulunur. E\u011fer \u015firketin k\u00e2r\u0131 50.000\u00a3 ile 250.000 \u00a3 aras\u0131ndaysa marjinal yard\u0131m almaya hak kazan\u0131labilir. Muhasebe d\u00f6neminin 12 aydan k\u0131sa olmas\u0131 ve \u015firketin sahip oldu\u011fu &#8220;ili\u015fkili \u015firket&#8221; say\u0131s\u0131 oran \u00fczerinde belirleyicidir.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"VAT-2\"><\/span>VAT<span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<p>Katma de\u011fer vergisi (VAT) sistemine kay\u0131tl\u0131 \u00fcr\u00fcn veya hizmet sat\u0131\u015f\u0131 ger\u00e7ekle\u015ftiren i\u015fletmeler i\u00e7in belirlenen vergidir.<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Standart oran %20,<\/li>\n\n\n\n<li>\u0130ndirimli oran %5 ve %0 \u015feklindedir.<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Ingilterede_Sirketlerin_Vergi_Yukumlulukleri_Nelerdir\"><\/span>\u0130ngiltere&#8217;de \u015eirketlerin Vergi Y\u00fck\u00fcml\u00fcl\u00fckleri Nelerdir?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>\u0130ngiltere&#8217;de \u015firketlerin \u00f6demekle y\u00fck\u00fcml\u00fc oldu\u011fu vergiler \u015fu \u015fekildedir:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Kurumlar Vergisi,<\/li>\n\n\n\n<li>Gelir Vergisi,<\/li>\n\n\n\n<li>Katma De\u011fer Vergisi (VAT),<\/li>\n\n\n\n<li>Ulusal Sigorta Giderleri (NICs),<\/li>\n\n\n\n<li>\u0130\u015fletme Emlak Vergisi (Business Rates).<\/li>\n<\/ul>\n\n\n\n<p>\u0130ngiltere vergi sistemi, \u015firket b\u00fcnyesindeki ortaklar\u0131 ve \u00e7al\u0131\u015fanlar\u0131 vergi y\u00fck\u00fcml\u00fcs\u00fc olarak belirlemi\u015ftir. \u015eirket ve ortaklar\u0131n gelir vergisi, kurumlar vergisi, VAT, ulusal sigorta ve i\u015fletme emlak vergisi y\u00fck\u00fcml\u00fcl\u00fcklerini yerine getirmeleri gerekir. Gelir vergisi bireylerin maa\u015f gibi kazan\u00e7lardan elde etti\u011fi gelirler \u00fczerinden al\u0131n\u0131r. Bu nedenle limited \u015firket m\u00fcd\u00fcrlerinin veya t\u00fcccarlar\u0131n da bu vergiye tabi oldu\u011funu eklemek gerekir.&nbsp;<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Ingilterede_Vergi_Muafiyeti_Var_mi\"><\/span>\u0130ngiltere&#8217;de Vergi Muafiyeti Var m\u0131?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>\u0130ngiltere vergi yasalar\u0131na g\u00f6re, \u0130ngiltere&#8217;de 183 g\u00fcnden az kalanlar, \u0130ngiltere\u2019de ikamet adresi bulunmayan ki\u015filer ve y\u0131ll\u0131k geliri 12.570\u00a3 alt\u0131nda olanlar vergiden muaf tutulmu\u015ftur. \u00c7ifte vergilendirmeyi \u00f6nlemek amac\u0131yla \u0130ngiltere ve ilgili \u00fclke aras\u0131nda yap\u0131lan anla\u015fman\u0131n varl\u0131\u011f\u0131 h\u00e2linde de vergi muafiyeti sa\u011flanabilir. Son olarak \u0130ngiltere gelir vergisinde t\u00fcm kazan\u00e7 t\u00fcrleri i\u00e7in vergi \u00f6denmesi \u015fart ko\u015fulmam\u0131\u015f olup baz\u0131 istisnalar\u0131 bulunur:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Serbest meslekten elde edilen ilk 1.000\u00a3 de\u011ferindeki ticari gelir,<\/li>\n\n\n\n<li>Kiralanan m\u00fclkten elde edilen ilk 1.000\u00a3 gelir,<\/li>\n\n\n\n<li>Bireysel tasarruf hesaplar\u0131 ve ulusal tasarruf sertifikalar\u0131 gibi vergiden muaf hesaplardan elde edilen gelir,<\/li>\n\n\n\n<li>Baz\u0131 devlet yard\u0131mlar\u0131,<\/li>\n\n\n\n<li>Ulusal piyango kazan\u00e7lar\u0131 veya prim tahvili,<\/li>\n\n\n\n<li>\u015eirket hisselerinden elde edilen k\u00e2r,<\/li>\n\n\n\n<li>Evdeki kirac\u0131dan al\u0131nan kiran\u0131n oda kiralama program\u0131 s\u0131n\u0131r\u0131n\u0131n alt\u0131nda olmas\u0131.<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Ingiltere_ile_Cifte_Vergilendirmeyi_Onleme_Anlasmasi_Var_mi\"><\/span>\u0130ngiltere ile \u00c7ifte Vergilendirmeyi \u00d6nleme Anla\u015fmas\u0131 Var m\u0131?<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p>\u00c7ifte vergilendirme, veriye konu olan kazanc\u0131n birden fazla kez vergilendirilmesi anlam\u0131na gelir. T\u00fcrkiye ve \u0130ngiltere aras\u0131nda 19\/10\/1988 Tarihli Resmi Gazete&#8217;de yay\u0131mlanan &#8220;T\u00fcrkiye Cumhuriyeti \u0130le B\u00fcy\u00fck Britanya ve Kuzey \u0130rlanda Birle\u015fik Krall\u0131\u011f\u0131 Aras\u0131nda Gelir ve Sermaye De\u011fer Art\u0131\u015f Kazan\u00e7lar\u0131 \u00dczerinden Al\u0131nan Vergilerde \u00c7ifte Vergilendirmeyi \u00d6nleme ve Vergi Ka\u00e7ak\u00e7\u0131l\u0131\u011f\u0131na Engel Olma Anla\u015fmas\u0131&#8221; imzalanm\u0131\u015ft\u0131r. \u00c7ifte vergilendirmeyi \u00f6nleme anla\u015fmas\u0131na konu vergiler T\u00fcrkiye&#8217;de gelir ve kurumlar vergisidir. \u0130ngiltere i\u00e7in belirlenen vergi t\u00fcrleriyse gelir, kurumlar ve sermaye de\u011fer art\u0131\u015f kazan\u00e7lar\u0131 vergisidir.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Ingilteredeki_Girisiminiz_Icin_En_Buyuk_Yardimciniz_Mukellef\"><\/span>\u0130ngiltere&#8217;deki Giri\u015fiminiz \u0130\u00e7in En B\u00fcy\u00fck Yard\u0131mc\u0131n\u0131z: M\u00fckellef&nbsp;<span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p><a href=\"https:\/\/mukellef.co\/\" target=\"_blank\" rel=\"noreferrer noopener\">M\u00fckellef<\/a> olarak hayalini kurdu\u011funuz giri\u015fim fikrini hayata ge\u00e7irmeniz i\u00e7in yaln\u0131zca T\u00fcrkiye&#8217;de de\u011fil \u0130ngiltere&#8217;de de yan\u0131n\u0131zday\u0131z. \u015eirket kurulu\u015fundan \u00e7evrim i\u00e7i muhasebeye, sanal ofisten marka tesciline kadar pek \u00e7ok hizmetimizle size destek oluyoruz. Fiziki alan s\u0131n\u0131rlar\u0131n\u0131 tamamen ortadan kald\u0131ran \u00e7al\u0131\u015fma sistemimiz sayesinde siz de diledi\u011finiz yerden \u015firketinizi kurabilir, hayallerinizdeki giri\u015fimi hayata ge\u00e7irebilirsiniz.<\/p>\n\n\n\n\t\t<!--HubSpot Call-to-Action Code -->\n\t\t<span class=\"hs-cta-wrapper\" id=\"hs-cta-wrapper-0b590139-97ca-4961-92e0-16e5f3fa295b\">\n\t\t<span class=\"hs-cta-node hs-cta-0b590139-97ca-4961-92e0-16e5f3fa295b\" id=\"0b590139-97ca-4961-92e0-16e5f3fa295b\">\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\/0b590139-97ca-4961-92e0-16e5f3fa295b\" target=\"_blank\" rel=\"noopener\">\n\t\t<img decoding=\"async\" class=\"hs-cta-img\" id=\"hs-cta-img-0b590139-97ca-4961-92e0-16e5f3fa295b\" style=\"border-width:0px;\" src=\"https:\/\/no-cache.hubspot.com\/cta\/default\/5318651\/0b590139-97ca-4961-92e0-16e5f3fa295b.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, '0b590139-97ca-4961-92e0-16e5f3fa295b', {});\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><\/p>\n\n\n\n<p><strong>Yararlan\u0131lan Kaynaklar<\/strong><\/p>\n\n\n\n<p><a href=\"https:\/\/www.gov.uk\/income-tax-rates\" target=\"_blank\" rel=\"noopener\">https:\/\/www.gov.uk\/income-tax-rates<\/a><\/p>\n\n\n\n<p><a href=\"https:\/\/www.gov.uk\/corporation-tax\" target=\"_blank\" rel=\"noopener\">https:\/\/www.gov.uk\/corporation-tax<\/a><\/p>\n\n\n\n<p><a href=\"https:\/\/www.gov.uk\/how-vat-works\" target=\"_blank\" rel=\"noopener\">https:\/\/www.gov.uk\/how-vat-works<\/a><\/p>\n\n\n\n<p><a href=\"https:\/\/www.gov.uk\/corporation-tax-rates\" target=\"_blank\" rel=\"noopener\">https:\/\/www.gov.uk\/corporation-tax-rates<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Dinamik ekonomisi, uluslararas\u0131 ticaret olanaklar\u0131yla \u0130ngiltere hem bireyler hem i\u015fletmeler i\u00e7in \u00e7e\u015fitli y\u00fck\u00fcml\u00fcl\u00fckler ve f\u0131rsatlar sunar. Gelir vergisi, kurumlar vergisi, VAT ve di\u011fer vergi t\u00fcrleri ekonomik faaliyetlerin \u015fekillenmesine yard\u0131mc\u0131 olur. Vergi oranlar\u0131, ekonomik ko\u015fullara ve h\u00fck\u00fbmetin ekonomi politikalar\u0131na h\u00e2kim olmak do\u011fru stratejiyi olu\u015fturabilmek i\u00e7in son derece \u00f6nemlidir. \u00d6zellikle uluslararas\u0131 ticari faaliyet g\u00f6stermeyi d\u00fc\u015f\u00fcnen giri\u015fimciler i\u00e7in &#8230;<\/p>\n","protected":false},"author":29,"featured_media":8619,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"content-type":"","inline_featured_image":false,"footnotes":""},"categories":[375],"tags":[],"class_list":["post-8601","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-ingilterede-sirket-kurmak"],"_links":{"self":[{"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/posts\/8601","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=8601"}],"version-history":[{"count":8,"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/posts\/8601\/revisions"}],"predecessor-version":[{"id":10060,"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/posts\/8601\/revisions\/10060"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/media\/8619"}],"wp:attachment":[{"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/media?parent=8601"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/categories?post=8601"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/mukellef.co\/blog\/wp-json\/wp\/v2\/tags?post=8601"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}