{"id":3435,"date":"2026-02-19T13:05:15","date_gmt":"2026-02-19T13:05:15","guid":{"rendered":"https:\/\/www.maliyontem.com.tr\/?p=3435"},"modified":"2026-02-23T11:30:53","modified_gmt":"2026-02-23T11:30:53","slug":"ar-ge-tasarim-ve-teknokent-kazanclarina-iliskin-girisim-sermayesi-fonu-uygulamasinda-alt-sinir-guncellendi","status":"publish","type":"post","link":"https:\/\/www.maliyontem.com.tr\/en\/ar-ge-tasarim-ve-teknokent-kazanclarina-iliskin-girisim-sermayesi-fonu-uygulamasinda-alt-sinir-guncellendi\/","title":{"rendered":"Ar-Ge, Tasar\u0131m ve Teknokent Kazan\u00e7lar\u0131na \u0130li\u015fkin Giri\u015fim Sermayesi Fonu Uygulamas\u0131nda Alt S\u0131n\u0131r G\u00fcncellendi"},"content":{"rendered":"

5746 say\u0131l\u0131 Ara\u015ft\u0131rma, Geli\u015ftirme ve Tasar\u0131m Faaliyetlerinin Desteklenmesi Hakk\u0131nda Kanun\u2019un 3\u2019\u00fcnc\u00fc maddesinin on d\u00f6rd\u00fcnc\u00fc f\u0131kras\u0131 ile 4691 say\u0131l\u0131 Teknoloji Geli\u015ftirme B\u00f6lgeleri Kanunu\u2019nun Ek 3\u2019\u00fcnc\u00fc maddesi uyar\u0131nca; y\u0131ll\u0131k beyanname \u00fczerinden yararlan\u0131lan Ar-Ge indirimi, tasar\u0131m indirimi ve teknokent kazan\u00e7 istisnas\u0131 tutarlar\u0131n\u0131n belirli bir e\u015fi\u011fi a\u015fmas\u0131 halinde, bu tutarlar\u0131n belirli bir oran\u0131 kadar pasifte ge\u00e7ici bir hesapta fon ayr\u0131lmas\u0131 ve s\u00f6z konusu fonun giri\u015fim sermayesi yat\u0131r\u0131mlar\u0131nda de\u011ferlendirilmesi gerekmektedir.<\/p>\n\n\n\n

Kanun h\u00fck\u00fcmlerinde, tutar ve oranlar\u0131 art\u0131rma veya azaltma yetkisi Cumhurba\u015fkan\u0131na verilmi\u015f olup, uygulamada dikkate al\u0131nacak parasal s\u0131n\u0131rlar Cumhurba\u015fkan\u0131 Kararlar\u0131 ile belirlenmektedir.<\/p>\n\n\n\n

I. 10803 Say\u0131l\u0131 Cumhurba\u015fkan\u0131 Karar\u0131 ile Yap\u0131lan D\u00fczenleme<\/p>\n\n\n\n

31 Aral\u0131k 2025 tarihli ve 33124 say\u0131l\u0131 (5. M\u00fckerrer) Resm\u00ee Gazete\u2019de yay\u0131mlanan 10803 say\u0131l\u0131 Cumhurba\u015fkan\u0131 Karar\u0131 ile;<\/p>\n\n\n\n

Fon ay\u0131rma y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fcn\u00fc do\u011furan alt s\u0131n\u0131r 2.000.000 TL\u2019den 5.000.000 TL\u2019ye y\u00fckseltilmi\u015ftir.<\/p>\n\n\n\n

Fon ay\u0131rma oran\u0131 (%3) de\u011fi\u015ftirilmemi\u015ftir.<\/p>\n\n\n\n

Y\u0131ll\u0131k bazda aktar\u0131labilecek azami tutar (100.000.000 TL) aynen korunmu\u015ftur.<\/p>\n\n\n\n

Bu kapsamda Karar ile yaln\u0131zca uygulamaya esas parasal e\u015fik art\u0131r\u0131lm\u0131\u015f; oran ve \u00fcst s\u0131n\u0131rda herhangi bir de\u011fi\u015fikli\u011fe gidilmemi\u015ftir.<\/p>\n\n\n\n

II. Y\u00fcr\u00fcrl\u00fck ve Uygulama<\/strong><\/p>\n\n\n\n

10803 say\u0131l\u0131 Karar 1 Ocak 2026 tarihinde y\u00fcr\u00fcrl\u00fc\u011fe girecektir.<\/p>\n\n\n\n

Buna g\u00f6re;<\/p>\n\n\n\n

2025 hesap d\u00f6nemine ili\u015fkin olup 2026 y\u0131l\u0131n\u0131n Mart ve Nisan aylar\u0131nda verilecek y\u0131ll\u0131k gelir ve kurumlar vergisi beyannamelerinde 5.000.000 TL\u2019lik yeni alt s\u0131n\u0131r dikkate al\u0131nacakt\u0131r.<\/p>\n\n\n\n

\u00d6zel hesap d\u00f6nemine tabi m\u00fckellefler bak\u0131m\u0131ndan ise 1\/1\/2026 tarihinden sonra verilecek beyannamelerde yeni tutar uygulanacakt\u0131r.<\/p>\n\n\n\n

Bu \u00e7er\u00e7evede, 2025 y\u0131l\u0131na ili\u015fkin y\u0131ll\u0131k beyannamede 5.000.000 TL ve \u00fczerinde Ar-Ge indirimi, tasar\u0131m indirimi veya teknokent kazan\u00e7 istisnas\u0131ndan yararlanan m\u00fckelleflerin;<\/p>\n\n\n\n

Yararlan\u0131lan tutar \u00fczerinden %3 oran\u0131nda fon ay\u0131rmalar\u0131,<\/p>\n\n\n\n

Ayr\u0131lan fonu 31 Aral\u0131k 2026 tarihine kadar;<\/p>\n\n\n\n

giri\u015fim sermayesi yat\u0131r\u0131m fonu kat\u0131lma paylar\u0131na yat\u0131r\u0131m yaparak veya<\/p>\n\n\n\n

giri\u015fim sermayesi yat\u0131r\u0131m ortakl\u0131klar\u0131na ya da teknopark b\u00fcnyesindeki kulu\u00e7ka merkezlerinde faaliyet g\u00f6steren giri\u015fimcilere sermaye olarak koyarak de\u011ferlendirmeleri gerekmektedir.<\/p>\n\n\n\n

https:\/\/www.resmigazete.gov.tr\/eskiler\/2025\/12\/20251231M5-9.pdf<\/a><\/p>\n\n\n\n

Mali Y\u00f6ntem<\/strong><\/p>\n\n\n\n

Mali Y\u00f6ntem Denetim ve Dan\u0131\u015fmanl\u0131k Sirk\u00fclerlerimizde yer alan bilgiler belli bir konunun veya konular\u0131n \u00e7ok geni\u015f kapsaml\u0131 bir \u015fekilde ele al\u0131nmas\u0131ndan ziyade genel \u00e7er\u00e7evede bilgi vermek ve yorum yapmak amac\u0131n\u0131 ta\u015f\u0131maktad\u0131r. Bu sirk\u00fclerler ile amac\u0131m\u0131z muhasebe, vergi, yat\u0131r\u0131m, dan\u0131\u015fmanl\u0131k alanlar\u0131nda veya di\u011fer t\u00fcrl\u00fc profesyonel ba\u011flamda tavsiye veya hizmet sunmak de\u011fildir. Bilgileri ki\u015fisel finansal veya ticari kararlar\u0131n\u0131zda yegane dayanak olarak kullanmaktan ziyade, konusuna hakim profesyonel bir dan\u0131\u015fmana ba\u015fvurman\u0131z tavsiye edilir. Bu sirk\u00fclerler ve i\u00e7eri\u011findeki bilgiler, olduklar\u0131 \u015fekliyle sunulmaktad\u0131r; \u201cMali Y\u00f6ntem Denetim ve Dan\u0131\u015fmanl\u0131k\u201d bunlarla ilgili sarih veya z\u0131mni bir beyan ve garantide bulunmamaktad\u0131r. \u201cMali Y\u00f6ntem\u201d, s\u00f6z konusu sirk\u00fclerlerin ve i\u00e7eri\u011findeki bilgilerin hata i\u00e7ermedi\u011fine veya belirli performans ve kalite kriterlerini kar\u015f\u0131lad\u0131\u011f\u0131na dair bir g\u00fcvence vermemektedir. Sirk\u00fclerleri ve i\u00e7eri\u011findeki bilgileri kullan\u0131m\u0131n\u0131z sonucunda ortaya \u00e7\u0131kabilecek her t\u00fcrl\u00fc risk taraf\u0131n\u0131za aittir ve bu kullan\u0131mdan kaynaklanan her t\u00fcrl\u00fc zarara dair risk ve sorumluluk tamamen taraf\u0131n\u0131zca \u00fcstlenilmektedir. \u201cMali Y\u00f6ntem\u201d, s\u00f6z konusu kullan\u0131mdan dolay\u0131, (ihmalkarl\u0131k kaynakl\u0131 olanlar da dahil olmak \u00fczere) s\u00f6zle\u015fmesel bir dava, kanun veya haks\u0131z fiilden do\u011fan her t\u00fcrl\u00fc \u00f6zel, dolayl\u0131 veya ar\u0131zi zararlardan ve cezai tazminattan dolay\u0131 sorumlu tutulamaz.<\/em><\/p>\n\n\n\n

<\/p>","protected":false},"excerpt":{"rendered":"

5746 say\u0131l\u0131 Ara\u015ft\u0131rma, Geli\u015ftirme ve Tasar\u0131m Faaliyetlerinin Desteklenmesi Hakk\u0131nda Kanun\u2019un 3\u2019\u00fcnc\u00fc maddesinin on d\u00f6rd\u00fcnc\u00fc f\u0131kras\u0131 ile 4691 say\u0131l\u0131 Teknoloji Geli\u015ftirme B\u00f6lgeleri Kanunu\u2019nun Ek 3\u2019\u00fcnc\u00fc maddesi uyar\u0131nca; y\u0131ll\u0131k beyanname \u00fczerinden yararlan\u0131lan Ar-Ge indirimi, tasar\u0131m indirimi ve teknokent kazan\u00e7 istisnas\u0131 tutarlar\u0131n\u0131n belirli bir e\u015fi\u011fi a\u015fmas\u0131 halinde, bu tutarlar\u0131n belirli bir oran\u0131 kadar pasifte ge\u00e7ici bir hesapta fon […]<\/p>","protected":false},"author":1,"featured_media":3465,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","ast-disable-related-posts":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"set","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center 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