{"id":1070,"date":"2025-11-13T20:30:43","date_gmt":"2025-11-13T20:30:43","guid":{"rendered":"https:\/\/www.arti-fikir.com\/?page_id=1070"},"modified":"2025-11-13T20:30:43","modified_gmt":"2025-11-13T20:30:43","slug":"sirkuler-no-2025-055-7555-sayili-kanunla-ar-ge-faaliyetlerini-tesvik-eden-cesitli-kanunlarda-yapilan-degisikliklere-iliskin-genel-tebligler-yayinlanmistir","status":"publish","type":"page","link":"https:\/\/www.arti-fikir.com\/index.php\/sirkuler-no-2025-055-7555-sayili-kanunla-ar-ge-faaliyetlerini-tesvik-eden-cesitli-kanunlarda-yapilan-degisikliklere-iliskin-genel-tebligler-yayinlanmistir\/","title":{"rendered":"Sirk\u00fcler No: 2025-055 7555 SAYILI KANUNLA AR-GE FAAL\u0130YETLER\u0130N\u0130 TE\u015eV\u0130K EDEN \u00c7E\u015e\u0130TL\u0130 KANUNLARDA YAPILAN DE\u011e\u0130\u015e\u0130KL\u0130KLERE \u0130L\u0130\u015eK\u0130N GENEL TEBL\u0130\u011eLER YAYINLANMI\u015eTIR"},"content":{"rendered":"\n

<\/p>\n\n\n\n

7555 SAYILI KANUNLA AR-GE FAAL\u0130YETLER\u0130N\u0130 TE\u015eV\u0130K EDEN \u00c7E\u015e\u0130TL\u0130 KANUNLARDA YAPILAN DE\u011e\u0130\u015e\u0130KL\u0130KLERE \u0130L\u0130\u015eK\u0130N GENEL TEBL\u0130\u011eLER YAYINLANMI\u015eTIR<\/strong>

2025\/051 No.lu Sirk\u00fclerimizle duyurdu\u011fumuz \u00fczere \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>larda ar-ge faaliyetlerine y\u00f6nelik \u00e7e\u015fitli te\u015fvikler vard\u0131r.

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 giren bu d\u00fczenlemeler uyar\u0131nca, bu Kanunlar kapsam\u0131nda \u00fccretlilere ili\u015fkin gelir vergisi ve damga vergisi istisnalar\u0131na y\u00f6nelik de\u011fi\u015fiklikler a\u015fa\u011f\u0131daki gibidir:
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    \n
  1. 4691 say\u0131l\u0131 Teknoloji Geli\u015ftirme B\u00f6lgeleri Kanununun ge\u00e7ici 2 nci maddesi uyar\u0131nca 31\/12\/2028 tarihine kadar, b\u00f6lgede \u00e7al\u0131\u015fan AR-GE, tasar\u0131m ve destek personelinin bu g\u00f6revleri ile ilgili \u00fccretleri \u00fczerinden asgari ge\u00e7im indirimi uyguland\u0131ktan sonra hesaplanan gelir vergisi; verilecek muhtasar beyanname \u00fczerinden tahakkuk eden vergiden indirilmek suretiyle terkin edilir.<\/li>\n<\/ol>\n\n\n\n

    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

    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

      \n
    1. 5746 say\u0131l\u0131 Ara\u015ft\u0131rma, Geli\u015ftirme ve Tasar\u0131m Faaliyetlerinin Desteklenmesi Hakk\u0131nda Kanunun 3 \u00fcnc\u00fc maddesi uyar\u0131nca kamu personeli hari\u00e7 olmak \u00fczere teknoloji merkezi i\u015fletmelerinde, Ar-Ge merkezlerinde, kamu kurum ve kurulu\u015flar\u0131 ile kanunla kurulan veya teknoloji geli\u015ftirme projesi anla\u015fmalar\u0131 kapsam\u0131nda uluslararas\u0131 kurumlardan ya da kamu kurum ve kurulu\u015flar\u0131ndan Ar-Ge projelerini desteklemek amac\u0131yla fon veya kredi kullanan vak\u0131flar taraf\u0131ndan veya uluslararas\u0131 fonlarca desteklenen ya da T\u00dcB\u0130TAK taraf\u0131ndan y\u00fcr\u00fct\u00fclen Ar-Ge ve yenilik projelerinde, teknogiri\u015fim sermaye desteklerinden yararlanan i\u015fletmelerde ve rekabet \u00f6ncesi i\u015fbirli\u011fi projelerinde \u00e7al\u0131\u015fan Ar-Ge ve destek personeli ile bu Kanun kapsam\u0131nda yukar\u0131da say\u0131lan kurum ve kurulu\u015flar taraf\u0131ndan desteklenen tasar\u0131m projelerinde ve tasar\u0131m merkezlerinde \u00e7al\u0131\u015fan tasar\u0131m ve destek personelinin; bu \u00e7al\u0131\u015fmalar\u0131 kar\u015f\u0131l\u0131\u011f\u0131nda elde ettikleri \u00fccretleri \u00fczerinden asgari ge\u00e7im indirimi uyguland\u0131ktan sonra hesaplanan gelir vergisinin; doktoral\u0131 olanlar ile desteklenecek program alanlar\u0131ndan birinde en az y\u00fcksek lisans derecesine sahip olanlar i\u00e7in y\u00fczde doksan be\u015fi, y\u00fcksek lisansl\u0131 olanlar ile desteklenecek program alanlar\u0131ndan birinde lisans derecesine sahip olanlar i\u00e7in y\u00fczde doksan\u0131 ve di\u011ferleri i\u00e7in y\u00fczde sekseni, verilecek muhtasar beyanname \u00fczerinden tahakkuk eden vergiden indirilmek suretiyle terkin edilir.<\/li>\n<\/ol>\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

        \n
      1. 6550 say\u0131l\u0131 Ara\u015ft\u0131rma Altyap\u0131lar\u0131n\u0131n Desteklenmesine Dair Kanunun ge\u00e7ici 1 inci maddesi uyar\u0131nca kamu personeli hari\u00e7 olmak \u00fczere, ara\u015ft\u0131rma altyap\u0131lar\u0131nda \u00e7al\u0131\u015fan Ar-Ge ve destek personelinin bu g\u00f6revleriyle ilgili \u00fccretlerinin tamam\u0131 gelir vergisinden ve damga vergisinden m\u00fcstesna iken 01\/08\/2025 tarihinden sonra tahakkuk eden \u00fccretler i\u00e7in 7555 say\u0131l\u0131 Kanunla\u00a0eklenen \u201c\u0130stisna uygulanacak \u00fccret tutar\u0131 br\u00fct asgari \u00fccretin k\u0131rk kat\u0131n\u0131 a\u015famaz\u201d\u00a0<\/em>ibaresi gere\u011fi mezk\u00fbr s\u0131n\u0131rlama uygulanacakt\u0131r.<\/li>\n<\/ol>\n\n\n\n

        Yukar\u0131daki de\u011fi\u015fikliklere y\u00f6nelik olarak 04.09.2025 tarih ve 33007 say\u0131l\u0131 Resmi Gazete\u2019de \u00fc\u00e7 tane genel tebli\u011f yay\u0131nlanm\u0131\u015ft\u0131r.

        Bu tebli\u011fler, istisna uygulamalar\u0131na y\u00f6nelik olarak yap\u0131lan s\u00f6z konusu s\u0131n\u0131rlay\u0131c\u0131 de\u011fi\u015fikliklerle ilgili a\u00e7\u0131klamalar ve \u00f6rnekler ihtiva etmektedir. Tebli\u011flerde yer alan a\u00e7\u0131klamalara g\u00f6re, asgari \u00fccretin k\u0131rk kat\u0131 kadarl\u0131k s\u0131n\u0131rlama, i\u015fveren ve y\u0131l baz\u0131nda de\u011fil, personel ve ay baz\u0131nda uygulanacakt\u0131r.

        S\u00f6z konusu tebli\u011fler gayet a\u00e7\u0131k ve anla\u015f\u0131l\u0131r oldu\u011fundan ayr\u0131ca bir a\u00e7\u0131klamaya gerek g\u00f6r\u00fclmemi\u015ftir.

        5746 Say\u0131l\u0131 Ara\u015ft\u0131rma, Geli\u015ftirme ve Tasar\u0131m Faaliyetlerinin Desteklenmesi Hakk\u0131nda Kanun Genel Tebli\u011fi (Seri No: 4)\u2019nde De\u011fi\u015fiklik Yap\u0131lmas\u0131na Dair Tebli\u011f (Seri No: 10) yay\u0131mlanm\u0131\u015ft\u0131r. Tebli\u011fe ula\u015fmak i\u00e7in         t\u0131klay\u0131n\u0131z.<\/a>

        5746 Say\u0131l\u0131 Kanun Genel Tebli\u011fi (Seri No: 5)\u2019nde De\u011fi\u015fiklik Yap\u0131lmas\u0131na Dair Tebli\u011f (Seri No: 11) Resm\u00ee Gazete’de yay\u0131mlanarak y\u00fcr\u00fcrl\u00fc\u011fe girmi\u015ftir. Tebli\u011fe ula\u015fmak i\u00e7in         t\u0131klay\u0131n\u0131z.<\/a>

        Gelir Vergisi Genel Tebli\u011fi (Seri No: 331) yay\u0131mlanm\u0131\u015ft\u0131r. Tebli\u011fe ula\u015fmak i\u00e7in         t\u0131klay\u0131n\u0131z.<\/a>

        Sayg\u0131lar\u0131m\u0131zla
         <\/p>\n","protected":false},"excerpt":{"rendered":"

        7555 SAYILI KANUNLA AR-GE FAAL\u0130YETLER\u0130N\u0130 TE\u015eV\u0130K EDEN \u00c7E\u015e\u0130TL\u0130 KANUNLARDA YAPILAN DE\u011e\u0130\u015e\u0130KL\u0130KLERE \u0130L\u0130\u015eK\u0130N GENEL TEBL\u0130\u011eLER YAYINLANMI\u015eTIR 2025\/051 No.lu Sirk\u00fclerimizle duyurdu\u011fumuz \u00fczere \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 larda ar-ge faaliyetlerine y\u00f6nelik \u00e7e\u015fitli te\u015fvikler vard\u0131r. Bu te\u015fviklerden…<\/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\/1070"}],"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=1070"}],"version-history":[{"count":1,"href":"https:\/\/www.arti-fikir.com\/index.php\/wp-json\/wp\/v2\/pages\/1070\/revisions"}],"predecessor-version":[{"id":1071,"href":"https:\/\/www.arti-fikir.com\/index.php\/wp-json\/wp\/v2\/pages\/1070\/revisions\/1071"}],"wp:attachment":[{"href":"https:\/\/www.arti-fikir.com\/index.php\/wp-json\/wp\/v2\/media?parent=1070"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}