{"id":1207,"date":"2025-06-10T16:48:20","date_gmt":"2025-06-10T16:48:20","guid":{"rendered":"https:\/\/zetunas.com\/?p=1207"},"modified":"2025-06-10T16:51:57","modified_gmt":"2025-06-10T16:51:57","slug":"sabit-yatirim-tutari-faiz-kar-payi-destegi-makine-destegi-ve-vergi-indirimi-iliskisi","status":"publish","type":"post","link":"https:\/\/zetunas.com\/index.php\/2025\/06\/10\/sabit-yatirim-tutari-faiz-kar-payi-destegi-makine-destegi-ve-vergi-indirimi-iliskisi\/","title":{"rendered":"Sabit Yat\u0131r\u0131m Tutar\u0131, Faiz\/K\u00e2r Pay\u0131 Deste\u011fi, Makine Deste\u011fi ve Vergi \u0130ndirimi \u0130li\u015fkisi"},"content":{"rendered":"\t\t
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\"\"<\/figure>\n\n\n\n

\u00c7al\u0131\u015fmam\u0131zda, “Yat\u0131r\u0131mlarda Devlet Yard\u0131mlar\u0131 Hakk\u0131nda Karar” metnindeki ilgili maddeleri inceleyerek, sabit yat\u0131r\u0131m tutar\u0131, faiz\/k\u00e2r pay\u0131 deste\u011fi, makine deste\u011fi ve vergi indirimi aras\u0131ndaki ili\u015fkiyi ortaya koymaya \u00e7al\u0131\u015ft\u0131k.<\/p>\n\n\n\n

Temel Kural (Madde 5, F\u0131kra 7):<\/strong><\/p>\n\n\n\n

Bu f\u0131kra, ili\u015fkinin temelini olu\u015fturuyor:<\/p>\n\n\n\n

    \n
  1. Genel Sabit Yat\u0131r\u0131m Tutar\u0131 Hesaplanmas\u0131:<\/strong> Faiz veya k\u00e2r pay\u0131 deste\u011fi ve makine deste\u011fi \u00f6demeleri d\u00fc\u015f\u00fclmeden<\/strong> hesaplan\u0131r. Yani, bu destekler sabit yat\u0131r\u0131m tutar\u0131n\u0131n bir par\u00e7as\u0131 olarak kabul edilir ve bu destekler \u00fczerinden bir hesaplama yap\u0131lmaz (\u00f6r: destek \u00fcst limitleri hesaplan\u0131rken).<\/li>\n\n\n\n
  2. Vergi \u0130ndirimi \u0130\u00e7in Sabit Yat\u0131r\u0131m Tutar\u0131 Hesaplanmas\u0131:<\/strong> Vergi indirimi deste\u011finin uygulanmas\u0131na esas sabit yat\u0131r\u0131m tutar\u0131 ise, bu Karar kapsam\u0131nda sa\u011flanan faiz veya k\u00e2r pay\u0131 deste\u011fi ve makine deste\u011fi \u00f6demeleri d\u00fc\u015f\u00fclerek<\/strong> hesaplan\u0131r. Yani, vergi indiriminden faydalan\u0131lacak matrah, di\u011fer iki destek d\u00fc\u015f\u00fcld\u00fckten sonra kalan tutar \u00fczerinden belirlenir.<\/li>\n<\/ol>\n\n\n\n

    Faiz\/K\u00e2r Pay\u0131 Deste\u011fi ve Makine Deste\u011fi Aras\u0131ndaki \u0130li\u015fki:<\/strong><\/p>\n\n\n\n

      \n
    • Madde 15 (Faiz veya k\u00e2r pay\u0131 deste\u011fi), F\u0131kra (9):<\/strong> “T\u00fcrkiye Y\u00fczy\u0131l\u0131 Kalk\u0131nma Hamlesi kapsam\u0131nda faiz veya k\u00e2r pay\u0131 deste\u011finden faydalanan yat\u0131r\u0131mlara makine deste\u011fi sa\u011flanmaz.”<\/li>\n\n\n\n
    • Madde 16 (Makine deste\u011fi), F\u0131kra (3):<\/strong> “Makine deste\u011finden faydaland\u0131r\u0131lan yat\u0131r\u0131mlara faiz veya k\u00e2r pay\u0131 deste\u011fi sa\u011flanmaz.”<\/li>\n<\/ul>\n\n\n\n

      Bu iki madde, T\u00fcrkiye Y\u00fczy\u0131l\u0131 Kalk\u0131nma Hamlesi kapsam\u0131nda bu iki deste\u011fin birbirini d\u0131\u015flad\u0131\u011f\u0131n\u0131<\/strong> a\u00e7\u0131k\u00e7a belirtir. Yat\u0131r\u0131mc\u0131 bu iki destekten sadece birini se\u00e7ebilir.<\/p>\n\n\n\n

      Vergi \u0130ndirimi ile Faiz\/K\u00e2r Pay\u0131 Deste\u011fi veya Makine Deste\u011fi Aras\u0131ndaki Se\u00e7enek (Madde 20, F\u0131kra 4):<\/strong><\/p>\n\n\n\n

      Bu f\u0131kra, belirli \u015fartlar\u0131 ta\u015f\u0131yan yat\u0131r\u0131mc\u0131lar i\u00e7in bir alternatif sunar:<\/p>\n\n\n\n

      Firma tescil tarihi, te\u015fvik belgesi d\u00fczenlenmesi i\u00e7in yap\u0131lan m\u00fcracaat tarihinden en fazla bir y\u0131l \u00f6ncesinde olan yat\u0131r\u0131mc\u0131lar, talep etmeleri halinde vergi indirimi deste\u011finden faydalanmamak kayd\u0131yla<\/strong>;<\/p>\n\n\n\n

        \n
      • T\u00fcrkiye Y\u00fczy\u0131l\u0131 Kalk\u0131nma Hamlesi<\/strong> kapsam\u0131ndaki komple yeni yat\u0131r\u0131mlarda, faiz veya k\u00e2r pay\u0131 deste\u011fi ya da makine deste\u011fi i\u00e7in belirlenmi\u015f olan deste\u011fin sabit yat\u0131r\u0131ma oran\u0131na 5 puan<\/strong> ve azami tutara 60 Milyon TL <\/strong>eklenerek,<\/li>\n\n\n\n
      • \u00d6ncelikli Yat\u0131r\u0131mlar Te\u015fvik Sistemi<\/strong> kapsam\u0131ndaki komple yeni yat\u0131r\u0131mlarda, faiz veya k\u00e2r pay\u0131 deste\u011fi i\u00e7in belirlenmi\u015f olan deste\u011fin sabit yat\u0131r\u0131ma oran\u0131na 2 puan<\/strong> ve azami tutara 6 Milyon TL<\/strong> eklenerek,<\/li>\n\n\n\n
      • Hedef Yat\u0131r\u0131mlar Te\u015fvik Sistemi<\/strong> kapsam\u0131ndaki komple yeni yat\u0131r\u0131mlarda, faiz veya k\u00e2r pay\u0131 deste\u011fi i\u00e7in belirlenmi\u015f olan deste\u011fin sabit yat\u0131r\u0131ma oran\u0131na 2 puan<\/strong> ve azami tutara 2 Milyon 400 Bin TL<\/strong> eklenerek,
        bu desteklerden (faiz\/k\u00e2r pay\u0131 veya makine deste\u011fi) daha avantajl\u0131 \u015fekilde faydalanabilirler.<\/li>\n<\/ul>\n\n\n\n

        Yani, bu durumdaki yat\u0131r\u0131mc\u0131lar i\u00e7in bir tercih s\u00f6z konusudur: Ya standart vergi indirimi ya da (vergi indiriminden vazge\u00e7erek) art\u0131r\u0131lm\u0131\u015f faiz\/k\u00e2r pay\u0131 deste\u011fi veya makine deste\u011fi.<\/p>\n\n\n\n

        \u00d6zet Tablolar:                                       <\/strong><\/p>\n\n\n\n

        Tablo 1: Sabit Yat\u0131r\u0131m Tutar\u0131n\u0131n Hesaplanmas\u0131<\/strong><\/p>\n\n\n\n

        Ama\u00e7<\/strong><\/td>Sabit Yat\u0131r\u0131m Tutar\u0131 Hesaplan\u0131rken Faiz\/K\u00e2r Pay\u0131 Deste\u011fi (FKPD) ve Makine Deste\u011fi (MD) Durumu<\/strong><\/td>Dayanak Maddesi<\/strong><\/td><\/tr>
        Genel Hesaplama (Destek limitleri vb.)<\/td>FKPD ve MD tutarlar\u0131 d\u00fc\u015f\u00fclmeden<\/strong> hesaplan\u0131r.<\/td>Madde 5 (7)<\/td><\/tr>
        Vergi \u0130ndirimi Uygulamas\u0131<\/td>FKPD ve MD tutarlar\u0131 d\u00fc\u015f\u00fclerek<\/strong> hesaplan\u0131r.<\/td>Madde 5 (7)<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n

        Tablo 2: Faiz\/K\u00e2r Pay\u0131 Deste\u011fi (FKPD) ve Makine Deste\u011fi (MD) \u0130li\u015fkisi (T\u00fcrkiye Y\u00fczy\u0131l\u0131 Kalk\u0131nma Hamlesi i\u00e7in)<\/strong><\/p>\n\n\n\n

        Se\u00e7ilen Destek<\/strong><\/td>Di\u011fer Destekten Faydalanma<\/strong><\/td>Dayanak Maddeleri<\/strong><\/td><\/tr>
        Faiz\/K\u00e2r Pay\u0131 Deste\u011fi<\/td>Makine Deste\u011fi Al\u0131namaz<\/td>Madde 15 (9), Madde 16(3)<\/td><\/tr>
        Makine Deste\u011fi<\/td>Faiz\/K\u00e2r Pay\u0131 Deste\u011fi Al\u0131namaz<\/td>Madde 15 (9), Madde 16(3)<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n

        Tablo 3: Vergi \u0130ndirimi (V\u0130D) ile Art\u0131r\u0131lm\u0131\u015f FKPD\/MD Aras\u0131ndaki Se\u00e7enek (Belirli Yat\u0131r\u0131mc\u0131lar \u0130\u00e7in)<\/strong><\/p>\n\n\n\n

        Yat\u0131r\u0131mc\u0131n\u0131n Se\u00e7imi<\/strong><\/td>Sonu\u00e7<\/strong><\/td>Dayanak Maddesi<\/strong><\/td><\/tr>
        Vergi \u0130ndiriminden Faydalanmak<\/td>Standart V\u0130D oranlar\u0131 ve tutarlar\u0131 uygulan\u0131r.<\/td>Madde 20 (1)<\/td><\/tr>
        Vergi \u0130ndiriminden Faydalanmamak (ve \u015fartlar\u0131 sa\u011flamak)<\/td>Faiz\/K\u00e2r Pay\u0131 Deste\u011fi veyaMakine Deste\u011fi oran ve tutarlar\u0131 art\u0131r\u0131l\u0131r.<\/td>Madde 20 (4)<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n

        S\u00f6zel \u00d6zet:<\/strong><\/p>\n\n\n\n

          \n
        1. Bir yat\u0131r\u0131m\u0131n sabit yat\u0131r\u0131m tutar\u0131<\/strong> genel olarak, devletten al\u0131nacak faiz\/k\u00e2r pay\u0131 deste\u011fi ve makine deste\u011fi tutarlar\u0131n\u0131 i\u00e7erir \u015fekilde, yani bu destekler d\u00fc\u015f\u00fclmeden belirlenir. Bu, \u00f6rne\u011fin faiz deste\u011finin veya makine deste\u011finin \u00fcst limitlerinin hesaplanmas\u0131nda kullan\u0131lan ana tutard\u0131r.<\/li>\n\n\n\n
        2. Ancak, yat\u0131r\u0131mc\u0131 vergi indiriminden<\/strong> faydalanacaksa, bu indirimin uygulanaca\u011f\u0131 sabit yat\u0131r\u0131m tutar\u0131, al\u0131nm\u0131\u015f olan faiz\/k\u00e2r pay\u0131 deste\u011fi ve makine deste\u011fi d\u00fc\u015f\u00fcld\u00fckten sonra kalan tutar \u00fczerinden hesaplan\u0131r. Bu, vergi avantaj\u0131n\u0131n m\u00fckerrer olmas\u0131n\u0131 engellemeye y\u00f6nelik bir ad\u0131md\u0131r.<\/li>\n\n\n\n
        3. “T\u00fcrkiye Y\u00fczy\u0131l\u0131 Kalk\u0131nma Hamlesi” kapsam\u0131nda yat\u0131r\u0131m yapan bir yat\u0131r\u0131mc\u0131, faiz\/k\u00e2r pay\u0131 deste\u011fi ile makine deste\u011finden ayn\u0131 anda yararlanamaz<\/strong>; birini tercih etmek zorundad\u0131r.<\/li>\n\n\n\n
        4. E\u011fer yat\u0131r\u0131mc\u0131, firma tescilinden sonraki bir y\u0131l i\u00e7inde te\u015fvik belgesi alm\u0131\u015f yeni bir i\u015fletme ise ve komple yeni bir yat\u0131r\u0131m yap\u0131yorsa (ilgili programlar kapsam\u0131nda), vergi indiriminden vazge\u00e7erek<\/strong> faiz\/k\u00e2r pay\u0131 deste\u011fini veya makine deste\u011fini daha y\u00fcksek oran ve tutarlarda alma se\u00e7ene\u011fine sahiptir. Bu, yat\u0131r\u0131mc\u0131n\u0131n kendi finansal projeksiyonlar\u0131na g\u00f6re bir tercih yapmas\u0131n\u0131 gerektirir.<\/li>\n<\/ol>\n\n\n\n

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

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

          \u00c7al\u0131\u015fmam\u0131zda, “Yat\u0131r\u0131mlarda Devlet Yard\u0131mlar\u0131 Hakk\u0131nda Karar” metnindeki ilgili maddeleri inceleyerek, sabit yat\u0131r\u0131m tutar\u0131, faiz\/k\u00e2r pay\u0131 deste\u011fi, makine deste\u011fi ve vergi indirimi aras\u0131ndaki ili\u015fkiyi ortaya koymaya \u00e7al\u0131\u015ft\u0131k. Temel Kural (Madde 5, F\u0131kra 7): Bu f\u0131kra, ili\u015fkinin temelini olu\u015fturuyor: Faiz\/K\u00e2r Pay\u0131 Deste\u011fi ve Makine Deste\u011fi Aras\u0131ndaki \u0130li\u015fki: Bu iki madde, T\u00fcrkiye Y\u00fczy\u0131l\u0131 Kalk\u0131nma Hamlesi kapsam\u0131nda bu iki […]<\/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":[79,35,47,73,45,46,77,48,80,78,50,49,42,39,74,51,52,25,76],"class_list":["post-1207","post","type-post","status-publish","format-standard","hentry","category-mevzuat","tag-buyuk-olcekli-isletme","tag-ekosistem-gelistirme-plani-yukumlulugu","tag-faiz-veya-kar-payi-destegi","tag-giris","tag-gumruk-vergisi-muafiyeti","tag-kdv-istisnasi","tag-kobi","tag-makine-destegi","tag-sabit-yatirim-tutari","tag-sanayi-ve-teknoloji-bakanligi","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\/1207","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=1207"}],"version-history":[{"count":5,"href":"https:\/\/zetunas.com\/index.php\/wp-json\/wp\/v2\/posts\/1207\/revisions"}],"predecessor-version":[{"id":1213,"href":"https:\/\/zetunas.com\/index.php\/wp-json\/wp\/v2\/posts\/1207\/revisions\/1213"}],"wp:attachment":[{"href":"https:\/\/zetunas.com\/index.php\/wp-json\/wp\/v2\/media?parent=1207"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/zetunas.com\/index.php\/wp-json\/wp\/v2\/categories?post=1207"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/zetunas.com\/index.php\/wp-json\/wp\/v2\/tags?post=1207"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}