{"id":3445,"date":"2026-02-23T07:53:01","date_gmt":"2026-02-23T07:53:01","guid":{"rendered":"https:\/\/www.maliyontem.com.tr\/?p=3445"},"modified":"2026-02-23T07:53:03","modified_gmt":"2026-02-23T07:53:03","slug":"2025-yili-nakit-sermaye-artirimi-faiz-indiriminde-esas-alinacak-oran-aciklandi","status":"publish","type":"post","link":"https:\/\/www.maliyontem.com.tr\/en\/2025-yili-nakit-sermaye-artirimi-faiz-indiriminde-esas-alinacak-oran-aciklandi\/","title":{"rendered":"2025 Y\u0131l\u0131 Nakit Sermaye Art\u0131r\u0131m\u0131 Faiz \u0130ndiriminde Esas Al\u0131nacak Oran A\u00e7\u0131kland\u0131"},"content":{"rendered":"<p><strong>1. Genel \u00c7er\u00e7eve<\/strong><\/p>\n\n\n\n<p>Sermaye \u015firketlerine sa\u011flanan \u00f6nemli vergi avantajlar\u0131ndan biri olan nakit sermaye art\u0131\u015f\u0131 \u00fczerinden faiz indirimi uygulamas\u0131nda, hesaplamada dikkate al\u0131nacak faiz oran\u0131 T\u00fcrkiye Cumhuriyet Merkez Bankas\u0131 (TCMB) taraf\u0131ndan a\u00e7\u0131klanan verilere g\u00f6re belirlenmektedir.<\/p>\n\n\n\n<p>T\u00fcrkiye Cumhuriyet Merkez Bankas\u0131 taraf\u0131ndan yay\u0131mlanan istatistiklere g\u00f6re, 2025 y\u0131l\u0131 i\u00e7in en son a\u00e7\u0131klanan:<\/p>\n\n\n\n<p>\u201cTicari Krediler (TL \u00dczerinden A\u00e7\u0131lan) (T\u00fczel Ki\u015fi KMH ve Kurumsal Kredi Kartlar\u0131 Hari\u00e7)\u201d<\/p>\n\n\n\n<p>a\u011f\u0131rl\u0131kl\u0131 ortalama faiz oran\u0131 %45,34 olarak ilan edilmi\u015ftir.<\/p>\n\n\n\n<p>Bu kapsamda, 2025 hesap d\u00f6nemine ili\u015fkin nakit sermaye art\u0131\u015f\u0131 faiz indirimi hesaplamas\u0131nda %45,34 oran\u0131 esas al\u0131nacakt\u0131r.<\/p>\n\n\n\n<p><strong>2. Yasal Dayanak<\/strong><\/p>\n\n\n\n<p>D\u00fczenleme, 5520 say\u0131l\u0131 Kurumlar Vergisi Kanunu\u2019nun 10\/1-\u0131 maddesinde yer almaktad\u0131r.<\/p>\n\n\n\n<p>\u0130lgili h\u00fck\u00fcm uyar\u0131nca;<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Finans, bankac\u0131l\u0131k ve sigortac\u0131l\u0131k sekt\u00f6r\u00fcnde faaliyet g\u00f6steren kurumlar ile kamu iktisadi te\u015febb\u00fcsleri hari\u00e7 olmak \u00fczere,<\/li>\n\n\n\n<li>Sermaye \u015firketlerinin ilgili hesap d\u00f6neminde ticaret siciline tescil edilmi\u015f nakdi sermaye art\u0131\u015flar\u0131,<\/li>\n\n\n\n<li>Yeni kurulan \u015firketlerde \u00f6denmi\u015f sermayenin nakit kar\u015f\u0131lanan k\u0131sm\u0131 \u00fczerinden, TCMB taraf\u0131ndan a\u00e7\u0131klanan ticari kredi faiz oran\u0131 dikkate al\u0131narak hesaplanan tutar\u0131n:<ul><li>%50\u2019si,<\/li><\/ul>\n<ul class=\"wp-block-list\">\n<li>Yurt d\u0131\u015f\u0131ndan getirilen nakitle kar\u015f\u0131lanan k\u0131s\u0131m i\u00e7in ise %75\u2019i,<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n\n\n\n<p>kurum kazanc\u0131ndan indirilebilmektedir.<\/p>\n\n\n\n<p><strong>3. Uygulama S\u00fcresi ve 5 Y\u0131ll\u0131k S\u0131n\u0131r<\/strong><\/p>\n\n\n\n<p>1 Seri No.lu Kurumlar Vergisi Genel Tebli\u011fi\u2019ne g\u00f6re;<\/p>\n\n\n\n<p>5 Temmuz 2022 tarihinden itibaren yap\u0131lan sermaye art\u0131r\u0131mlar\u0131nda indirim hakk\u0131, art\u0131r\u0131ma ili\u015fkin karar\u0131n tescil edildi\u011fi hesap d\u00f6nemi dahil olmak \u00fczere be\u015f hesap d\u00f6nemi i\u00e7in uygulanmaktad\u0131r.<\/p>\n\n\n\n<p>5 Temmuz 2022\u2019den \u00f6nce sermaye art\u0131r\u0131m\u0131 yapan veya yeni kurulan \u015firketler de 2022 hesap d\u00f6nemi dahil olmak \u00fczere be\u015f d\u00f6nem boyunca indirimden yararlanmaya devam edebilmektedir.<\/p>\n\n\n\n<p>Dolay\u0131s\u0131yla uygulama art\u0131k s\u00fcresiz de\u011fil, be\u015f y\u0131ll\u0131k d\u00f6nemle s\u0131n\u0131rl\u0131d\u0131r.<\/p>\n\n\n\n<p><strong>4. 2025 Y\u0131l\u0131 A\u00e7\u0131s\u0131ndan Beyan D\u00f6nemi<\/strong><\/p>\n\n\n\n<p>Faiz oran\u0131, indirimden yararlan\u0131lan y\u0131l i\u00e7in TCMB taraf\u0131ndan en son a\u00e7\u0131klanan oran oldu\u011fundan;<\/p>\n\n\n\n<p>2025 y\u0131l\u0131na ili\u015fkin indirim tutar\u0131:<\/p>\n\n\n\n<p>2025 y\u0131l\u0131 Kurumlar Vergisi Beyannamesinde veya ge\u00e7ici vergi d\u00f6nemlerinden yaln\u0131zca d\u00f6rd\u00fcnc\u00fc ge\u00e7ici vergi d\u00f6neminde dikkate al\u0131nabilecektir.<\/p>\n\n\n\n<p><strong>5. Kazan\u00e7 Yetersizli\u011fi Durumu<\/strong><\/p>\n\n\n\n<p>\u0130ndirim tutar\u0131n\u0131n ilgili hesap d\u00f6neminde kazan\u00e7 yetersizli\u011fi nedeniyle kullan\u0131lamayan k\u0131sm\u0131:<\/p>\n\n\n\n<p>Herhangi bir endekslemeye tabi tutulmadan &nbsp;sonraki hesap d\u00f6nemlerinde kurum kazanc\u0131ndan indirilebilecektir.<\/p>\n\n\n\n<p>Bu durum \u00f6zellikle zarar eden veya d\u00fc\u015f\u00fck k\u00e2rl\u0131l\u0131kla \u00e7al\u0131\u015fan \u015firketler a\u00e7\u0131s\u0131ndan planlama avantaj\u0131 sa\u011flamaktad\u0131r.<\/p>\n\n\n\n<p><strong>6. De\u011ferlendirme ve Planlama A\u00e7\u0131s\u0131ndan \u00d6nemi<\/strong><\/p>\n\n\n\n<p>2025 y\u0131l\u0131 i\u00e7in %45,34 gibi y\u00fcksek bir faiz oran\u0131n\u0131n esas al\u0131nacak olmas\u0131, nakit sermaye art\u0131r\u0131m\u0131 yapan \u015firketler a\u00e7\u0131s\u0131ndan \u00f6nemli bir vergi avantaj\u0131 yaratmaktad\u0131r.<\/p>\n\n\n\n<p>\u00d6zellikle:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>G\u00fc\u00e7l\u00fc \u00f6zkaynak yap\u0131s\u0131 olu\u015fturmak isteyen \u015firketler,<\/li>\n\n\n\n<li>Finansman ihtiyac\u0131n\u0131 bor\u00e7 yerine sermaye art\u0131\u015f\u0131 ile kar\u015f\u0131layan i\u015fletmeler,<\/li>\n\n\n\n<li>Yurt d\u0131\u015f\u0131ndan nakit sermaye getiren yat\u0131r\u0131mc\u0131lar<\/li>\n<\/ul>\n\n\n\n<p>a\u00e7\u0131s\u0131ndan bu indirim ciddi bir matrah azalt\u0131c\u0131 etki do\u011furabilecektir.<\/p>\n\n\n\n<p>Ancak be\u015f y\u0131ll\u0131k s\u00fcre s\u0131n\u0131r\u0131 ve uygulama detaylar\u0131 dikkate al\u0131narak planlama yap\u0131lmas\u0131 \u00f6nem ta\u015f\u0131maktad\u0131r.<\/p>\n\n\n\n<p><strong>Mali Y\u00f6ntem<\/strong><\/p>\n\n\n\n<p><em>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><\/p>","protected":false},"excerpt":{"rendered":"<p>1. Genel \u00c7er\u00e7eve Sermaye \u015firketlerine sa\u011flanan \u00f6nemli vergi avantajlar\u0131ndan biri olan nakit sermaye art\u0131\u015f\u0131 \u00fczerinden faiz indirimi uygulamas\u0131nda, hesaplamada dikkate al\u0131nacak faiz oran\u0131 T\u00fcrkiye Cumhuriyet Merkez Bankas\u0131 (TCMB) taraf\u0131ndan a\u00e7\u0131klanan verilere g\u00f6re belirlenmektedir. T\u00fcrkiye Cumhuriyet Merkez Bankas\u0131 taraf\u0131ndan yay\u0131mlanan istatistiklere g\u00f6re, 2025 y\u0131l\u0131 i\u00e7in en son a\u00e7\u0131klanan: \u201cTicari Krediler (TL \u00dczerinden A\u00e7\u0131lan) (T\u00fczel Ki\u015fi KMH [&hellip;]<\/p>","protected":false},"author":1,"featured_media":3426,"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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