{"id":1174,"date":"2025-06-10T15:45:03","date_gmt":"2025-06-10T15:45:03","guid":{"rendered":"https:\/\/zetunas.com\/?p=1174"},"modified":"2025-06-10T16:24:24","modified_gmt":"2025-06-10T16:24:24","slug":"turkiyenin-yatirim-ufkunda-devrim-gibi-karar-9903-sayili-karar-ile-gelecege-yatirim-stratejisi","status":"publish","type":"post","link":"https:\/\/zetunas.com\/index.php\/2025\/06\/10\/turkiyenin-yatirim-ufkunda-devrim-gibi-karar-9903-sayili-karar-ile-gelecege-yatirim-stratejisi\/","title":{"rendered":"T\u00fcrkiye’nin Yat\u0131r\u0131m Ufkunda Devrim Gibi Karar: 9903 Say\u0131l\u0131 Karar ile Gelece\u011fe Yat\u0131r\u0131m Stratejisi"},"content":{"rendered":"\n
\"\"<\/figure>\n\n\n\n

Giri\u015f: Yeni Bir Vizyon, G\u00fc\u00e7l\u00fc Bir Hamle<\/strong><\/p>\n\n\n\n

30 May\u0131s 2025 tarihli ve 32915 say\u0131l\u0131 Resm\u00ee Gazete \u2018de yay\u0131mlanan 9903 say\u0131l\u0131 Cumhurba\u015fkan\u0131 Karar\u0131, T\u00fcrkiye’nin yat\u0131r\u0131m te\u015fvik sisteminde k\u00f6kl\u00fc bir de\u011fi\u015fimin habercisi. “Yat\u0131r\u0131mlarda Devlet Yard\u0131mlar\u0131 Hakk\u0131nda Karar” ba\u015fl\u0131\u011f\u0131 alt\u0131nda sunulan bu yeni d\u00fczenleme, 2012\/3305 ve 2018\/11201 say\u0131l\u0131 \u00f6nceki kararlar\u0131 y\u00fcr\u00fcrl\u00fckten kald\u0131rarak, \u00fclkenin kalk\u0131nma hedefleri do\u011frultusunda daha odakl\u0131, dinamik ve gelece\u011fe y\u00f6nelik bir yat\u0131r\u0131m ekosistemi olu\u015fturmay\u0131 ama\u00e7l\u0131yor. Temel hedef; katma de\u011feri y\u00fcksek \u00fcretimi ve istihdam\u0131 art\u0131rmak, kritik ihtiya\u00e7lar\u0131 kar\u015f\u0131lamak, d\u0131\u015fa ba\u011f\u0131ml\u0131l\u0131\u011f\u0131 azaltmak, uluslararas\u0131 rekabet g\u00fcc\u00fcn\u00fc y\u00fckseltmek ve i\u015fletmelerin ye\u015fil ile dijital d\u00f6n\u00fc\u015f\u00fcm\u00fcn\u00fc h\u0131zland\u0131rmak.<\/p>\n\n\n\n

Karar\u0131n Kalbinde: “T\u00fcrkiye Y\u00fczy\u0131l\u0131 Kalk\u0131nma Hamlesi”<\/strong><\/p>\n\n\n\n

Yeni karar\u0131n en dikkat \u00e7ekici yenili\u011fi, “T\u00fcrkiye Y\u00fczy\u0131l\u0131 Kalk\u0131nma Hamlesi” ad\u0131 alt\u0131nda \u00fc\u00e7 ana program\u0131 \u00e7at\u0131s\u0131 alt\u0131nda toplamas\u0131:<\/p>\n\n\n\n

    \n
  1. Teknoloji Hamlesi Program\u0131:<\/strong> \u00d6ncelikli \u00fcr\u00fcn listesindeki y\u00fcksek teknolojili \u00fcr\u00fcnlere ve teknolojilere y\u00f6nelik yat\u0131r\u0131mlar\u0131 hedefliyor. Ama\u00e7, T\u00fcrkiye’nin teknolojik ba\u011f\u0131ms\u0131zl\u0131\u011f\u0131n\u0131 g\u00fc\u00e7lendirmek ve k\u00fcresel de\u011fer zincirlerinde \u00fcst s\u0131ralara t\u0131rmanmak.<\/li>\n\n\n\n
  2. Yerel Kalk\u0131nma Hamlesi Program\u0131:<\/strong> B\u00f6lgeleraras\u0131 geli\u015fmi\u015flik farklar\u0131n\u0131 azaltmay\u0131 ve yerel potansiyelleri harekete ge\u00e7irmeyi ama\u00e7l\u0131yor. Her ilin \u00f6zelinde belirlenecek yat\u0131r\u0131m konular\u0131yla b\u00f6lgesel rekabet g\u00fcc\u00fc art\u0131r\u0131lacak.<\/li>\n\n\n\n
  3. Stratejik Hamle Program\u0131:<\/strong> \u00dclkenin kritik ihtiya\u00e7lar\u0131n\u0131 kar\u015f\u0131layacak, arz g\u00fcvenli\u011fini sa\u011flayacak, d\u0131\u015fa ba\u011f\u0131ml\u0131l\u0131\u011f\u0131 azaltacak, y\u00fcksek katma de\u011ferli ve ara\u015ft\u0131rma-geli\u015ftirme i\u00e7eri\u011fi y\u00fcksek imalat sekt\u00f6r\u00fc yat\u0131r\u0131mlar\u0131n\u0131 kaps\u0131yor. Dijital ve Ye\u015fil D\u00f6n\u00fc\u015f\u00fcm Programlar\u0131 da bu ba\u015fl\u0131k alt\u0131nda desteklenecek.<\/li>\n<\/ol>\n\n\n\n

    Temel Destek Unsurlar\u0131: Kapsaml\u0131 ve \u00c7e\u015fitlendirilmi\u015f Te\u015fvikler<\/strong><\/p>\n\n\n\n

    Karar, yat\u0131r\u0131mc\u0131lara geni\u015f bir yelpazede destek mekanizmalar\u0131 sunuyor:<\/p>\n\n\n\n

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    • G\u00fcmr\u00fck Vergisi Muafiyeti:<\/strong> Yat\u0131r\u0131m mal\u0131 makine ve te\u00e7hizat ithalat\u0131nda.<\/li>\n\n\n\n
    • KDV \u0130stisnas\u0131:<\/strong> Makine-te\u00e7hizat al\u0131mlar\u0131, yaz\u0131l\u0131m ve gayri maddi hak sat\u0131\u015f\/kiralamalar\u0131nda.<\/li>\n\n\n\n
    • Vergi \u0130ndirimi:<\/strong> Yat\u0131r\u0131ma katk\u0131 tutar\u0131na ula\u015f\u0131ncaya kadar indirimli kurumlar\/gelir vergisi. <\/li>\n\n\n\n
    • Faiz veya K\u00e2r Pay\u0131 Deste\u011fi:<\/strong> TL cinsi kredilerde belirli bir \u00fcst limite kadar.<\/li>\n\n\n\n
    • Makine Deste\u011fi:<\/strong> “T\u00fcrkiye Y\u00fczy\u0131l\u0131 Kalk\u0131nma Hamlesi” kapsam\u0131ndaki yat\u0131r\u0131mlarda, birim fiyat\u0131 2 Milyon TL \u00fczeri makine-te\u00e7hizat bedelinin %25’i. (Bu yeni ve \u00f6nemli bir destek kalemi)<\/li>\n\n\n\n
    • Yat\u0131r\u0131m Yeri Tahsisi:<\/strong> Kamu arazilerinden.<\/li>\n\n\n\n
    • Sigorta Primi \u0130\u015fveren Hissesi Deste\u011fi:<\/strong> B\u00f6lge ve yat\u0131r\u0131m t\u00fcr\u00fcne g\u00f6re de\u011fi\u015fen s\u00fcrelerde.<\/li>\n\n\n\n
    • Sigorta Primi Deste\u011fi:<\/strong> Sadece 6. b\u00f6lge yat\u0131r\u0131mlar\u0131nda i\u015f\u00e7i hissesi i\u00e7in de destek.<\/li>\n<\/ul>\n\n\n\n

      B\u00f6lgesel ve Sekt\u00f6rel Odaklanma: Ak\u0131ll\u0131 Te\u015fvik Sistemi<\/strong><\/p>\n\n\n\n

      Karar, T\u00fcrkiye’yi yine 6 sosyo-ekonomik geli\u015fmi\u015flik b\u00f6lgesine ay\u0131r\u0131yor (EK-2). Desteklerin t\u00fcr\u00fc ve yo\u011funlu\u011fu bu b\u00f6lgelere g\u00f6re farkl\u0131la\u015f\u0131yor. Ayr\u0131ca, “Sekt\u00f6rel Te\u015fvik Sistemi” alt\u0131nda “\u00d6ncelikli Yat\u0131r\u0131mlar” ve “Hedef Yat\u0131r\u0131mlar” gibi \u00f6zel kategorilerle belirli sekt\u00f6rlere daha yo\u011fun destek sa\u011flan\u0131yor.<\/p>\n\n\n\n

      \u00d6ne \u00c7\u0131kan \u015eartlar ve Yenilikler: Ne De\u011fi\u015fti, Neler Beklenmeli?<\/strong><\/p>\n\n\n\n

      \u00d6zellik<\/strong><\/td>Eski Sistem (Genel Yakla\u015f\u0131m)<\/strong><\/td>Yeni Karar (9903 Say\u0131l\u0131)<\/strong><\/td>Vurgu \/ Etki<\/strong><\/td><\/tr>
      Ana Program Yap\u0131s\u0131<\/strong><\/td>Daha genel kategoriler (B\u00f6lgesel, B\u00fcy\u00fck \u00d6l\u00e7ekli, Stratejik vb.)<\/td>“T\u00fcrkiye Y\u00fczy\u0131l\u0131 Kalk\u0131nma Hamlesi” (Teknoloji, Yerel, Stratejik) ve “Sekt\u00f6rel Te\u015fvik Sistemi” (\u00d6ncelikli, Hedef)<\/td>Daha hedef odakl\u0131, proaktif ve stratejik bir yakla\u015f\u0131m. \u0130simlendirme bile vizyonu yans\u0131t\u0131yor.<\/td><\/tr>
      Makine Deste\u011fi<\/strong><\/td>Yok (Genel olarak faiz deste\u011fi veya vergi indirimiyle dolayl\u0131yd\u0131)<\/td>“T\u00fcrkiye Y\u00fczy\u0131l\u0131 Kalk\u0131nma Hamlesi” kapsam\u0131ndaki yat\u0131r\u0131mlarda %25’e varan do\u011frudan makine al\u0131m deste\u011fi.<\/td>\u00d6zellikle sermaye yo\u011fun ve teknoloji odakl\u0131 yat\u0131r\u0131mlar i\u00e7in \u00e7ok cazip bir finansman kolayl\u0131\u011f\u0131.<\/td><\/tr>
      Asgari Sabit Yat\u0131r\u0131m<\/strong><\/td>B\u00f6lgesel farkl\u0131l\u0131klar vard\u0131.<\/td>1. ve 2. b\u00f6lgelerde 12 Milyon TL, di\u011fer b\u00f6lgelerde 6 Milyon TL. Stratejik Hamle’de ise y\u00fcksek teknolojili i\u00e7in 100 Milyon TL, di\u011ferleri i\u00e7in 200 Milyon TL.<\/td>Belirli bir \u00f6l\u00e7e\u011fin \u00fczerindeki yat\u0131r\u0131mlar hedefleniyor, stratejik yat\u0131r\u0131mlar i\u00e7in \u00e7\u0131ta daha y\u00fcksek.<\/td><\/tr>
      Ye\u015fil ve Dijital D\u00f6n\u00fc\u015f\u00fcm<\/strong><\/td>Daha az vurgulan\u0131yordu.<\/td>Dijital D\u00f6n\u00fc\u015f\u00fcm ve Ye\u015fil D\u00f6n\u00fc\u015f\u00fcm Programlar\u0131 a\u00e7\u0131k\u00e7a tan\u0131mlanm\u0131\u015f ve Stratejik Hamle Program\u0131 alt\u0131nda destekleniyor.<\/td>S\u00fcrd\u00fcr\u00fclebilirlik ve teknolojik adaptasyon devlet politikas\u0131 olarak \u00f6nceliklendiriliyor.<\/td><\/tr>
      Ekosistem Geli\u015ftirme Plan\u0131<\/strong><\/td>Yoktu.<\/td>KOB\u0130 olmayan veya Yerel Kalk\u0131nma Hamlesi d\u0131\u015f\u0131ndaki b\u00fcy\u00fck yat\u0131r\u0131mc\u0131lar\u0131n, yat\u0131r\u0131m tutar\u0131n\u0131n %2’si kadar ekosistem geli\u015ftirme plan\u0131 ger\u00e7ekle\u015ftirmesi zorunlu.<\/td>Yat\u0131r\u0131mlar\u0131n sadece kendi operasyonlar\u0131yla s\u0131n\u0131rl\u0131 kalmay\u0131p, tedarik zinciri, Ar-Ge, e\u011fitim ve yerel kalk\u0131nmaya katk\u0131 sa\u011flamas\u0131 bekleniyor.<\/td><\/tr>
      Elektronik S\u00fcre\u00e7ler<\/strong><\/td>K\u0131smen vard\u0131.<\/td>E-TUYS (Elektronik Te\u015fvik Uygulama ve Yabanc\u0131 Sermaye Bilgi Sistemi) \u00fczerinden ba\u015fvurular ve i\u015flemler. E-fatura zorunlulu\u011fu.<\/td>B\u00fcrokrasinin azalt\u0131lmas\u0131, \u015feffafl\u0131k ve h\u0131z.<\/td><\/tr>
      Ge\u00e7i\u015f H\u00fck\u00fcmleri<\/strong><\/td>Her yeni kararda benzerdi.<\/td>Eski kararlara g\u00f6re ba\u015flam\u0131\u015f ba\u015fvurular eski h\u00fck\u00fcmlere tabi, yeni ba\u015fvurular bu karara g\u00f6re. Deprem b\u00f6lgesi ve Cazibe Merkezleri i\u00e7in \u00f6zel ge\u00e7i\u015f h\u00fck\u00fcmleri.<\/td>Yat\u0131r\u0131mc\u0131 haklar\u0131n\u0131n korunmas\u0131 ve \u00f6zel durumlar\u0131n g\u00f6zetilmesi.<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n

      Stratejik Sekt\u00f6rler ve Teknoloji S\u0131n\u0131fland\u0131rmas\u0131 (EK-1 ve EK-3 Referansl\u0131)<\/strong><\/p>\n\n\n\n

      Karar\u0131n eklerinde (EK-1), teknoloji yo\u011funlu\u011funa g\u00f6re \u00fcr\u00fcn s\u0131n\u0131fland\u0131rmalar\u0131 (Y\u00fcksek Teknolojili: ila\u00e7, bilgisayar, hava-uzay; Orta-Y\u00fcksek Teknolojili: kimya, makine, motorlu ta\u015f\u0131tlar vb.) net bir \u015fekilde ortaya konuyor. EK-3 ise desteklenecek sekt\u00f6rleri ve \u00f6zel \u015fartlar\u0131n\u0131 detayland\u0131r\u0131yor. Bu, devletin hangi alanlarda at\u0131l\u0131m bekledi\u011finin a\u00e7\u0131k bir g\u00f6stergesi. \u00d6rne\u011fin, madencilik, tar\u0131m, imalat sanayinin \u00e7e\u015fitli alt kollar\u0131 ve hizmet sekt\u00f6rleri belirli ko\u015fullara ba\u011fl\u0131 olarak destekleniyor.<\/p>\n\n\n\n

      Kimler \u0130\u00e7in F\u0131rsat?<\/strong><\/p>\n\n\n\n

      Bu karar;<\/p>\n\n\n\n

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      • Y\u00fcksek teknolojiye yat\u0131r\u0131m yapmay\u0131 planlayanlar,<\/li>\n\n\n\n
      • \u0130thal ikamesi \u00fcr\u00fcnler \u00fcretecek stratejik yat\u0131r\u0131mc\u0131lar,<\/li>\n\n\n\n
      • Ye\u015fil ve dijital teknolojilere adapte olmak isteyen i\u015fletmeler,<\/li>\n\n\n\n
      • Geli\u015fmekte olan b\u00f6lgelerde yat\u0131r\u0131m yapmay\u0131 d\u00fc\u015f\u00fcnenler,<\/li>\n\n\n\n
      • B\u00fcy\u00fck \u00f6l\u00e7ekli ve ekosistem yaratma potansiyeli olan projeler i\u00e7in \u00f6nemli f\u0131rsatlar sunuyor.<\/li>\n<\/ul>\n\n\n\n

        Vergi \u0130ndiriminde Stratejik Devrim: 9903 Say\u0131l\u0131 Karar Yat\u0131r\u0131mc\u0131ya Yeni Ufuklar A\u00e7\u0131yor!<\/strong><\/p>\n\n\n\n

        Yat\u0131r\u0131mlarda Devlet Yard\u0131mlar\u0131 Hakk\u0131nda Karar’\u0131n (Say\u0131: 9903) bel kemi\u011fini olu\u015fturan destek unsurlar\u0131ndan biri olan Vergi \u0130ndirimi<\/strong>, MADDE 20 ile yat\u0131r\u0131mc\u0131lara sadece tasarruf de\u011fil, ayn\u0131 zamanda stratejik esneklik ve \u00f6ng\u00f6r\u00fclebilirlik sunarak adeta bir devrim yarat\u0131yor. Bu d\u00fczenleme, yat\u0131r\u0131mlar\u0131n karl\u0131l\u0131\u011f\u0131n\u0131 do\u011frudan etkileyen, finansman y\u00fck\u00fcn\u00fc hafifleten ve yat\u0131r\u0131m karar\u0131n\u0131 te\u015fvik eden kritik bir rol \u00fcstleniyor.<\/p>\n\n\n\n

        Vergi \u0130ndiriminin Temel Dinamikleri: Kademeli ve Hedef Odakl\u0131<\/strong><\/p>\n\n\n\n

        Karar, farkl\u0131 yat\u0131r\u0131m programlar\u0131 ve hedefleri do\u011frultusunda kademeli bir vergi indirimi yap\u0131s\u0131 sunuyor. Temel prensip, yat\u0131r\u0131m harcamalar\u0131n\u0131n belirli bir y\u00fczdesinin (“yat\u0131r\u0131ma katk\u0131 tutar\u0131”) \u00f6denecek vergilerden d\u00fc\u015f\u00fclmesi esas\u0131na dayan\u0131yor.<\/p>\n\n\n\n

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        • \u0130ndirim Oranlar\u0131:<\/strong> Kurumlar veya gelir vergisi, yat\u0131r\u0131ma katk\u0131 tutar\u0131na ula\u015f\u0131ncaya kadar %60 indirimli<\/strong> olarak uygulanacak.<\/li>\n\n\n\n
        • Yat\u0131r\u0131ma Katk\u0131 Oranlar\u0131 (YKO) Programlara G\u00f6re Farkl\u0131la\u015f\u0131yor:<\/strong>\n
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          • Teknoloji Hamlesi Program\u0131 ve Yerel Kalk\u0131nma Hamlesi Program\u0131:<\/strong> Yat\u0131r\u0131m harcamalar\u0131n\u0131n %50’si <\/strong>yat\u0131r\u0131ma katk\u0131 tutar\u0131 olarak belirleniyor. (En y\u00fcksek oran)<\/li>\n\n\n\n
          • Stratejik Hamle Program\u0131:<\/strong> Yat\u0131r\u0131m harcamalar\u0131n\u0131n %40’\u0131<\/strong> yat\u0131r\u0131ma katk\u0131 tutar\u0131.<\/li>\n\n\n\n
          • \u00d6ncelikli Yat\u0131r\u0131mlar Te\u015fvik Sistemi:<\/strong> Yat\u0131r\u0131m harcamalar\u0131n\u0131n %30’u<\/strong> yat\u0131r\u0131ma katk\u0131 tutar\u0131.<\/li>\n\n\n\n
          • Hedef Yat\u0131r\u0131mlar Te\u015fvik Sistemi:<\/strong> Yat\u0131r\u0131m harcamalar\u0131n\u0131n %20’si<\/strong> yat\u0131r\u0131ma katk\u0131 tutar\u0131.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n\n\n\n

            Kar\u015f\u0131la\u015ft\u0131rmal\u0131 YKO ve Potansiyel Etkisi:<\/strong><\/p>\n\n\n\n

            Program\/Sistem Ad\u0131<\/strong><\/td>Yat\u0131r\u0131ma Katk\u0131 Oran\u0131 (YKO)<\/strong><\/td>%60 \u0130ndirimli Vergi Uygulamas\u0131<\/strong><\/td>\u00d6ncelik D\u00fczeyi ve Etkisi<\/strong><\/td><\/tr>
            Teknoloji Hamlesi & Yerel Kalk\u0131nma Hamlesi<\/td>50%<\/td>Evet<\/td>En Y\u00fcksek Te\u015fvik:<\/strong> Devletin teknolojik at\u0131l\u0131m ve dengeli b\u00f6lgesel kalk\u0131nmaya verdi\u011fi \u00f6nemi g\u00f6steriyor. Y\u00fcksek getiri potansiyeli.<\/td><\/tr>
            Stratejik Hamle Program\u0131<\/td>40%<\/td>Evet<\/td>Y\u00fcksek Te\u015fvik:<\/strong> \u00dclkenin kritik ihtiya\u00e7lar\u0131n\u0131 kar\u015f\u0131layacak, d\u0131\u015fa ba\u011f\u0131ml\u0131l\u0131\u011f\u0131 azaltacak yat\u0131r\u0131mlara g\u00fc\u00e7l\u00fc destek.<\/td><\/tr>
            \u00d6ncelikli Yat\u0131r\u0131mlar Te\u015fvik Sistemi<\/td>30%<\/td>Evet<\/td>Orta-Y\u00fcksek Te\u015fvik:<\/strong> Belirli sekt\u00f6rlerdeki ve \u00f6zel nitelikli yat\u0131r\u0131mlar\u0131 \u00f6zendiriyor.<\/td><\/tr>
            Hedef Yat\u0131r\u0131mlar Te\u015fvik Sistemi<\/td>20%<\/td>Evet<\/td>Temel Te\u015fvik:<\/strong> Geni\u015f bir yelpazedeki, belirlenen \u015fartlar\u0131 sa\u011flayan yat\u0131r\u0131mlar\u0131 kaps\u0131yor.<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n

            Devrim Niteli\u011finde Yenilikler ve Stratejik Avantajlar:<\/strong><\/p>\n\n\n\n

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            1. Di\u011fer Faaliyetlerden Elde Edilen Kazan\u00e7lara Uygulama (MADDE 20\/2):<\/strong>\n
                \n
              • Ne Demek?<\/strong> Yat\u0131r\u0131mc\u0131lar, te\u015fvikli yat\u0131r\u0131mlar\u0131ndan hen\u00fcz yeterli kar (KAZAN\u00c7) elde edemeseler bile, bu maddeye g\u00f6re hesaplanacak yat\u0131r\u0131ma katk\u0131 tutar\u0131n\u0131n %50’sini ge\u00e7memek \u00fczere<\/strong>, di\u011fer faaliyetlerinden elde ettikleri kazan\u00e7lar\u0131na indirimli gelir veya kurumlar vergisi uygulayabilecekler.<\/li>\n\n\n\n
              • Etkisi:<\/strong> Bu, \u00f6zellikle yat\u0131r\u0131m\u0131n ilk y\u0131llar\u0131nda karl\u0131l\u0131\u011f\u0131n d\u00fc\u015f\u00fck oldu\u011fu veya mevcut karl\u0131 operasyonlar\u0131 olan b\u00fcy\u00fck firmalar i\u00e7in muazzam bir avantaj. Vergi indiriminden faydalanma s\u00fcresini k\u0131salt\u0131r, nakit ak\u0131\u015f\u0131n\u0131 iyile\u015ftirir ve yat\u0131r\u0131m\u0131n geri d\u00f6n\u00fc\u015f\u00fcn\u00fc h\u0131zland\u0131r\u0131r. Bu, eski sistemlerde de olan bir uygulamayd\u0131 ancak yeni kararda da devam etmesi kritik bir kolayl\u0131k.<\/li>\n<\/ul>\n<\/li>\n<\/ol>\n\n\n\n
                  \n
                1. STRATEJ\u0130K SE\u00c7\u0130M HAKKI: Vergi \u0130ndiriminden Feragat, Ekstra Destek (MADDE 20\/4):<\/strong>\n
                    \n
                  • Kimler i\u00e7in?<\/strong> Te\u015fvik belgesi m\u00fcracaat tarihinden en fazla bir y\u0131l \u00f6ncesinde<\/strong> kurulan (yani yeni) yat\u0131r\u0131mc\u0131lar i\u00e7in sunulan bu opsiyon, karar\u0131n en yenilik\u00e7i ve “harika \u00f6tesi” d\u00fczenlemelerinden biri!<\/li>\n\n\n\n
                  • Ne Sunuyor?<\/strong> Bu yat\u0131r\u0131mc\u0131lar, talep etmeleri halinde vergi indirimi deste\u011finden faydalanmamak kayd\u0131yla<\/strong>, bunun yerine faiz\/k\u00e2r pay\u0131 deste\u011fi veya makine deste\u011fi i\u00e7in belirlenmi\u015f olan destek oranlar\u0131na ve azami tutarlar\u0131na ek art\u0131\u015flar<\/strong> alabiliyorlar:<\/li>\n<\/ul>\n<\/li>\n<\/ol>\n\n\n\n
                      \n
                    1. T\u00fcrkiye Y\u00fczy\u0131l\u0131 Kalk\u0131nma Hamlesi:<\/strong> Faiz\/k\u00e2r pay\u0131 veya makine deste\u011finin sabit yat\u0131r\u0131ma oran\u0131na +5 puan<\/strong> eklenir ve azami destek tutar\u0131na +60 Milyon TL<\/strong> eklenir.<\/li>\n\n\n\n
                    2. \u00d6ncelikli Yat\u0131r\u0131mlar Te\u015fvik Sistemi:<\/strong> Faiz\/k\u00e2r pay\u0131 deste\u011finin sabit yat\u0131r\u0131ma oran\u0131na +2 puan <\/strong>eklenir ve azami destek tutar\u0131na +6 Milyon TL<\/strong> eklenir.<\/li>\n\n\n\n
                    3. Hedef Yat\u0131r\u0131mlar Te\u015fvik Sistemi:<\/strong> Faiz\/k\u00e2r pay\u0131 deste\u011finin sabit yat\u0131r\u0131ma oran\u0131na +2 puan<\/strong> eklenir ve azami destek tutar\u0131na +2 Milyon 400 Bin TL<\/strong> eklenir.<\/li>\n\n\n\n
                    4. Stratejik \u00d6nemi:<\/strong> Bu, \u00f6zellikle ilk y\u0131llarda y\u00fcksek kar beklemeyen, ancak ba\u015flang\u0131\u00e7taki finansman y\u00fck\u00fcn\u00fc hafifletmek isteyen yeni giri\u015fimler veya projeler i\u00e7in paha bi\u00e7ilemez bir esneklik sunar. Yat\u0131r\u0131mc\u0131, projesinin nakit ak\u0131\u015f projeksiyonlar\u0131na ve finansman ihtiyac\u0131na g\u00f6re “vergi kalkan\u0131 m\u0131, yoksa daha y\u00fcksek do\u011frudan destek mi?” karar\u0131n\u0131 verebilir. Bu, “tek beden herkese uyar” anlay\u0131\u015f\u0131ndan uzak, yat\u0131r\u0131mc\u0131ya \u00f6zel bir \u00e7\u00f6z\u00fcm sunma \u00e7abas\u0131d\u0131r.<\/li>\n<\/ol>\n\n\n\n

                      Kimler Vergi \u0130ndiriminden Yararlanamaz? (MADDE 20\/3)<\/strong>
                      Her te\u015fvikte oldu\u011fu gibi, baz\u0131 harcamalar ve yat\u0131r\u0131m t\u00fcrleri vergi indirimi kapsam\u0131 d\u0131\u015f\u0131ndad\u0131r:<\/p>\n\n\n\n

                        \n
                      • Arazi, arsa, royalti, yedek par\u00e7a.<\/li>\n\n\n\n
                      • Amortismana t\u00e2bi olmayan di\u011fer harcamalar.<\/li>\n\n\n\n
                      • Finans ve sigortac\u0131l\u0131k sekt\u00f6r\u00fcnde faaliyet g\u00f6steren kurumlar.<\/li>\n\n\n\n
                      • \u0130\u015f ortakl\u0131klar\u0131.<\/li>\n\n\n\n
                      • Yap-\u0130\u015flet, Yap-\u0130\u015flet-Devret modeliyle yap\u0131lan yat\u0131r\u0131mlar.<\/li>\n\n\n\n
                      • R\u00f6dovans s\u00f6zle\u015fmesine ba\u011fl\u0131 yat\u0131r\u0131mlar.<\/li>\n<\/ul>\n\n\n\n

                        Sonu\u00e7: T\u00fcrkiye’nin Yat\u0131r\u0131m Daveti G\u00fc\u00e7leniyor<\/strong><\/p>\n\n\n\n

                        9903 say\u0131l\u0131 Cumhurba\u015fkan\u0131 Karar\u0131, T\u00fcrkiye’nin yat\u0131r\u0131m ortam\u0131n\u0131 daha rekabet\u00e7i, \u00f6ng\u00f6r\u00fclebilir ve stratejik hedeflere odakl\u0131 hale getirme yolunda at\u0131lm\u0131\u015f cesur bir ad\u0131md\u0131r. “T\u00fcrkiye Y\u00fczy\u0131l\u0131 Kalk\u0131nma Hamlesi” gibi yeni ve iddial\u0131 programlar, makine deste\u011fi gibi somut yeni te\u015fvikler ve ekosistem geli\u015ftirme gibi yenilik\u00e7i yakla\u015f\u0131mlar hem yerli hem de uluslararas\u0131 yat\u0131r\u0131mc\u0131lar i\u00e7in T\u00fcrkiye’yi daha cazip bir yat\u0131r\u0131m merkezi yapma potansiyelini ta\u015f\u0131yor. Bu karar, sadece bir te\u015fvik paketi olman\u0131n \u00f6tesinde, T\u00fcrkiye’nin gelecekteki ekonomik vizyonunun ve kararl\u0131l\u0131\u011f\u0131n\u0131n bir ilan\u0131 niteli\u011findedir. Yat\u0131r\u0131mc\u0131lar\u0131n bu yeni d\u00fczenlemeyi detayl\u0131ca inceleyerek sunulan f\u0131rsatlar\u0131 de\u011ferlendirmesi, \u00fclkenin kalk\u0131nma yolculu\u011funa \u00f6nemli katk\u0131lar sunacakt\u0131r.<\/p>\n\n\n\n

                        Sayg\u0131lar\u0131m\u0131zla.<\/strong><\/p>\n\n\n\n

                        \n
                        \"\"<\/figure>\n<\/figure>\n\n\n\n

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

                        Giri\u015f: Yeni Bir Vizyon, G\u00fc\u00e7l\u00fc Bir Hamle 30 May\u0131s 2025 tarihli ve 32915 say\u0131l\u0131 Resm\u00ee Gazete \u2018de yay\u0131mlanan 9903 say\u0131l\u0131 Cumhurba\u015fkan\u0131 Karar\u0131, T\u00fcrkiye’nin yat\u0131r\u0131m te\u015fvik sisteminde k\u00f6kl\u00fc bir de\u011fi\u015fimin habercisi. “Yat\u0131r\u0131mlarda Devlet Yard\u0131mlar\u0131 Hakk\u0131nda Karar” ba\u015fl\u0131\u011f\u0131 alt\u0131nda sunulan bu yeni d\u00fczenleme, 2012\/3305 ve 2018\/11201 say\u0131l\u0131 \u00f6nceki kararlar\u0131 y\u00fcr\u00fcrl\u00fckten kald\u0131rarak, \u00fclkenin kalk\u0131nma hedefleri do\u011frultusunda daha odakl\u0131, […]<\/p>\n","protected":false},"author":2,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[19],"tags":[47,73,45,46,48,50,49,42,39,74,51,52,25,76],"class_list":["post-1174","post","type-post","status-publish","format-standard","hentry","category-mevzuat","tag-faiz-veya-kar-payi-destegi","tag-giris","tag-gumruk-vergisi-muafiyeti","tag-kdv-istisnasi","tag-makine-destegi","tag-sigorta-primi-destegi","tag-sigorta-primi-isveren-hissesi-destegi","tag-stratejik-hamle-programi","tag-teknoloji-hamlesi-programi","tag-turkiye-yuzyili-kalkinma-hamlesi","tag-vergi-indirimi","tag-yatirim-yeri-tahsisi","tag-yatirimlarda-devlet-yardimlari-hakkinda-karar","tag-yerel-kalkinma-hamlesi-programi"],"_links":{"self":[{"href":"https:\/\/zetunas.com\/index.php\/wp-json\/wp\/v2\/posts\/1174","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/zetunas.com\/index.php\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/zetunas.com\/index.php\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/zetunas.com\/index.php\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/zetunas.com\/index.php\/wp-json\/wp\/v2\/comments?post=1174"}],"version-history":[{"count":2,"href":"https:\/\/zetunas.com\/index.php\/wp-json\/wp\/v2\/posts\/1174\/revisions"}],"predecessor-version":[{"id":1183,"href":"https:\/\/zetunas.com\/index.php\/wp-json\/wp\/v2\/posts\/1174\/revisions\/1183"}],"wp:attachment":[{"href":"https:\/\/zetunas.com\/index.php\/wp-json\/wp\/v2\/media?parent=1174"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/zetunas.com\/index.php\/wp-json\/wp\/v2\/categories?post=1174"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/zetunas.com\/index.php\/wp-json\/wp\/v2\/tags?post=1174"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}