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AR-GE FAAL\u0130YETLER\u0130N\u0130 TE\u015eV\u0130K EDEN \u00c7E\u015e\u0130TL\u0130 KANUNLARDA YER ALAN PERSONEL \u00dcCRET\u0130 GEL\u0130R VE DAMGA VERG\u0130S\u0130 \u0130ST\u0130SNASINA SINIRLAMALAR GET\u0130R\u0130LM\u0130\u015eT\u0130R<\/strong> Yap\u0131lan de\u011fi\u015fiklikle 01\/08\/2025 tarihinden sonra tahakkuk eden \u00fccretler i\u00e7in \u201c\u00fccretleri \u00fczerinden asgari ge\u00e7im indirimi uyguland\u0131ktan sonra hesaplanan gelir vergisi;\u201d<\/em> ibaresi \u201c\u00fccretlerinin br\u00fct asgari \u00fccretin k\u0131rk kat\u0131n\u0131 a\u015fmayan k\u0131sm\u0131 \u00fczerinden hesaplanan gelir vergisinden 193 say\u0131l\u0131 Kanunun 23 \u00fcnc\u00fc maddesinin birinci f\u0131kras\u0131n\u0131n (18) numaral\u0131 bendinde d\u00fczenlenen asgari \u00fccret istisnas\u0131na isabet eden vergi d\u00fc\u015f\u00fcld\u00fckten sonra kalan vergi tutar\u0131;\u201d <\/em>\u015feklinde de\u011fi\u015ftirilmi\u015ftir.<\/p>\n\n\n\n Buna g\u00f6re terkine konu edilecek tutar br\u00fct asgari \u00fccretin k\u0131rk kat\u0131n\u0131 a\u015famayacakt\u0131r. Ayr\u0131ca terkin edilecek verginin hesab\u0131nda, GVK\u2019nun 23\/18. Maddesi uyar\u0131nca asgari \u00fccret \u00fczerinden al\u0131nmayan vergi tutar\u0131 d\u00fc\u015f\u00fclecektir.<\/p>\n\n\n\n Br\u00fct asgari \u00fccretin k\u0131rk kat\u0131 olarak getirilen bu s\u0131n\u0131rlaman\u0131n personel baz\u0131nda m\u0131 yoksa i\u015fverenin ilgili aydaki muhtasar beyannamede beyan etti\u011fi toplam \u00fccret matrah\u0131 baz\u0131nda m\u0131 hesaplanaca\u011f\u0131 ve bu s\u0131n\u0131rlaman\u0131n ay baz\u0131nda m\u0131 yoksa y\u0131ll\u0131k toplam bazda m\u0131 dikkate al\u0131naca\u011f\u0131 metinden tam olarak anla\u015f\u0131lamamakla beraber, bize g\u00f6re bu s\u0131n\u0131rlaman\u0131n personel ve ay baz\u0131nda yap\u0131lmas\u0131 gerekir. \u0130darenin bu hususu bir an \u00f6nce tebli\u011f ile a\u00e7\u0131klamas\u0131 gerekmektedir.<\/p>\n\n\n\n Di\u011fer yandan ayn\u0131 s\u0131n\u0131rlama damga vergisi a\u00e7\u0131s\u0131ndan yap\u0131lm\u0131\u015f, daha \u00f6nce kapsam dahilindeki personelin \u00fccretinin tamam\u0131 damga vergisinden istisna iken bu kez asgari \u00fccretin k\u0131rk kat\u0131 kadar\u0131 damga vergisinden istisna edilmi\u015f, fazlas\u0131n\u0131n damga vergisine tabi tutulmas\u0131 \u00f6ng\u00f6r\u00fclm\u00fc\u015ft\u00fcr.<\/p>\n\n\n\n Yap\u0131lan de\u011fi\u015fiklikle 01\/08\/2025 tarihinden sonra tahakkuk eden \u00fccretler i\u00e7in, “\u00fccretleri \u00fczerinden asgari ge\u00e7im indirimi uyguland\u0131ktan sonra hesaplanan gelir vergisinin;”<\/em> ibaresi “\u00fccretlerinin br\u00fct asgari \u00fccretin k\u0131rk kat\u0131n\u0131 a\u015fmayan k\u0131sm\u0131 \u00fczerinden hesaplanan gelir vergisinden 193 say\u0131l\u0131 Kanunun 23 \u00fcnc\u00fc maddesinin birinci f\u0131kras\u0131n\u0131n (18) numaral\u0131 bendinde d\u00fczenlenen asgari \u00fccret istisnas\u0131na isabet eden vergi d\u00fc\u015f\u00fcld\u00fckten sonra kalan vergi tutar\u0131n\u0131n;” <\/em>\u015feklinde de\u011fi\u015ftirilmi\u015ftir.<\/p>\n\n\n\n Buna g\u00f6re terkine konu edilecek tutar br\u00fct asgari \u00fccretin k\u0131rk kat\u0131n\u0131n maddede yaz\u0131l\u0131 y\u00fczdelerini a\u015famayacakt\u0131r. Ayr\u0131ca terkin edilecek verginin hesab\u0131nda, GVK\u2019nun 23\/18. Maddesi uyar\u0131nca asgari \u00fccret \u00fczerinden al\u0131nmayan vergi tutar\u0131 d\u00fc\u015f\u00fclecektir. Ayr\u0131ca de\u011fi\u015fiklikten \u00f6nce kapsam dahilindeki personelin \u00fccretlerinin tamam\u0131 damga vergisinden istisna iken yap\u0131lan de\u011fi\u015fiklikle istisna uygulanacak tutar\u0131n br\u00fct asgari \u00fccretin k\u0131rk kat\u0131n\u0131 a\u015famayaca\u011f\u0131 \u00f6ng\u00f6r\u00fclm\u00fc\u015ft\u00fcr.<\/p>\n\n\n\n Yukar\u0131da da belirtti\u011fimiz gibi gelir vergisi istisnas\u0131na getirilen s\u0131n\u0131rlaman\u0131n toplam de\u011fil personel baz\u0131nda ve y\u0131ll\u0131k de\u011fil ay baz\u0131nda dikkate al\u0131nmas\u0131 gerekti\u011fini d\u00fc\u015f\u00fcn\u00fcyoruz.<\/p>\n\n\n\n AR-GE FAAL\u0130YETLER\u0130N\u0130 TE\u015eV\u0130K EDEN \u00c7E\u015e\u0130TL\u0130 KANUNLARDA YER ALAN PERSONEL \u00dcCRET\u0130 GEL\u0130R VE DAMGA VERG\u0130S\u0130 \u0130ST\u0130SNASINA SINIRLAMALAR GET\u0130R\u0130LM\u0130\u015eT\u0130R \u00dclkemizde ar-ge faaliyetlerini destekleyen ve te\u015fvik eden \u201c4691 say\u0131l\u0131 Teknoloji Geli\u015ftirme B\u00f6lgeleri Kanun\u201d, \u201d5746 say\u0131l\u0131 Ara\u015ft\u0131rma, Geli\u015ftirme ve Tasar\u0131m Faaliyetlerinin Desteklenmesi Hakk\u0131nda Kanun\u201d ve \u201c6550 say\u0131l\u0131 Ara\u015ft\u0131rma Altyap\u0131lar\u0131n\u0131n Desteklenmesine Dair Kanun\u201d genel olarak ar-ge faaliyetinde bulunan m\u00fckelleflere \u00f6nemli vergisel ve di\u011fer te\u015fvikleri i\u00e7ermektedir. …<\/p>\n","protected":false},"author":3,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"_kad_post_transparent":"","_kad_post_title":"","_kad_post_layout":"","_kad_post_sidebar_id":"","_kad_post_content_style":"","_kad_post_vertical_padding":"","_kad_post_feature":"","_kad_post_feature_position":"","_kad_post_header":false,"_kad_post_footer":false,"_kad_post_classname":"","footnotes":""},"_links":{"self":[{"href":"https:\/\/www.arti-fikir.com\/index.php\/wp-json\/wp\/v2\/pages\/1062"}],"collection":[{"href":"https:\/\/www.arti-fikir.com\/index.php\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/www.arti-fikir.com\/index.php\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/www.arti-fikir.com\/index.php\/wp-json\/wp\/v2\/users\/3"}],"replies":[{"embeddable":true,"href":"https:\/\/www.arti-fikir.com\/index.php\/wp-json\/wp\/v2\/comments?post=1062"}],"version-history":[{"count":1,"href":"https:\/\/www.arti-fikir.com\/index.php\/wp-json\/wp\/v2\/pages\/1062\/revisions"}],"predecessor-version":[{"id":1063,"href":"https:\/\/www.arti-fikir.com\/index.php\/wp-json\/wp\/v2\/pages\/1062\/revisions\/1063"}],"wp:attachment":[{"href":"https:\/\/www.arti-fikir.com\/index.php\/wp-json\/wp\/v2\/media?parent=1062"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}
\u00dclkemizde ar-ge faaliyetlerini destekleyen ve te\u015fvik eden \u201c4691 say\u0131l\u0131 Teknoloji Geli\u015ftirme B\u00f6lgeleri Kanun\u201d<\/em>, \u201d5746 say\u0131l\u0131 Ara\u015ft\u0131rma, Geli\u015ftirme ve Tasar\u0131m Faaliyetlerinin Desteklenmesi Hakk\u0131nda Kanun\u201d<\/em> ve \u201c6550 say\u0131l\u0131 Ara\u015ft\u0131rma Altyap\u0131lar\u0131n\u0131n Desteklenmesine Dair Kanun\u201d <\/em>genel olarak ar-ge faaliyetinde bulunan m\u00fckelleflere \u00f6nemli vergisel ve di\u011fer te\u015fvikleri i\u00e7ermektedir.
Bu te\u015fviklerden en \u00f6nemlilerinden biri de bu faaliyetlerde g\u00f6rev alan personele ait \u00fccretlere sa\u011flanan gelir vergisi ve damga vergisi istisnas\u0131d\u0131r. 4691 ve 5746 say\u0131l\u0131 Kanunlarda gelir vergisi istisnas\u0131 te\u015fvi\u011fi istisna uygulanmadan tahakkuk eden verginin terkini suretiyle i\u015fverene tan\u0131nmaktad\u0131r. 6550 say\u0131l\u0131 Kanunda ise do\u011frudan \u00fccret istisna edildi\u011finden bu avantaj personele ait olmaktad\u0131r.
Her \u00fc\u00e7 kanunda da \u00fccrete gelir vergisi te\u015fvi\u011finde rakamsal olarak herhangi bir s\u0131n\u0131rlama bulunmamaktayken, 7555 T\u00fcrk Paras\u0131n\u0131n K\u0131ymetini Koruma Hakk\u0131nda Kanun ile Baz\u0131 Kanunlarda ve 635 Say\u0131l\u0131 Kanun H\u00fckm\u00fcnde Kararnamede De\u011fi\u015fiklik Yap\u0131lmas\u0131na Dair Kanun<\/a> (RG: 24.07.2025\/32965) ile bu te\u015fvik unsuruna s\u0131n\u0131rlamalar getirilmi\u015ftir.
Kanunun yay\u0131m\u0131n\u0131 izleyen ay\u0131n ba\u015f\u0131nda (01.08.2025) y\u00fcr\u00fcrl\u00fc\u011fe girecek bu d\u00fczenlemeler a\u015fa\u011f\u0131daki gibidir:
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Sayg\u0131lar\u0131m\u0131zla<\/p>\n","protected":false},"excerpt":{"rendered":"