{"id":1235,"date":"2025-06-12T15:56:56","date_gmt":"2025-06-12T15:56:56","guid":{"rendered":"https:\/\/zetunas.com\/?p=1235"},"modified":"2025-06-12T15:56:56","modified_gmt":"2025-06-12T15:56:56","slug":"yeni-karar-kapsaminda-faiz-veya-kar-payi-destegi-uygulamasi-madde-15","status":"publish","type":"post","link":"https:\/\/zetunas.com\/index.php\/2025\/06\/12\/yeni-karar-kapsaminda-faiz-veya-kar-payi-destegi-uygulamasi-madde-15\/","title":{"rendered":"Yeni Karar Kapsam\u0131nda Faiz veya K\u00e2r Pay\u0131 Deste\u011fi Uygulamas\u0131 (Madde 15)"},"content":{"rendered":"\n<figure class=\"wp-block-image size-large\"><img fetchpriority=\"high\" decoding=\"async\" width=\"1024\" height=\"832\" src=\"https:\/\/zetunas.com\/wp-content\/uploads\/2025\/06\/12-1024x832.jpg\" alt=\"\" class=\"wp-image-1236\"\/><\/figure>\n\n\n\n<p class=\"has-vivid-cyan-blue-color has-text-color has-link-color wp-elements-f54568a8ca9a52d23e6ce549963f0df6\"><strong>1. Genel \u00c7er\u00e7eve ve Ama\u00e7<\/strong><\/p>\n\n\n\n<p>Faiz veya K\u00e2r Pay\u0131 Deste\u011fi, yat\u0131r\u0131mc\u0131n\u0131n kullanaca\u011f\u0131 yat\u0131r\u0131m kredisinin finansman maliyetinin bir k\u0131sm\u0131n\u0131n devlet taraf\u0131ndan kar\u015f\u0131lanmas\u0131n\u0131 ama\u00e7layan \u00f6nemli bir te\u015fvik unsurudur. Bu destek, yat\u0131r\u0131m\u0131n finansal y\u00fck\u00fcn\u00fc hafifleterek fizibilitesini art\u0131rmay\u0131 ve yat\u0131r\u0131m karar\u0131n\u0131 olumlu y\u00f6nde etkilemeyi hedefler. Hem konvansiyonel bankac\u0131l\u0131k (faiz deste\u011fi) hem de kat\u0131l\u0131m bankac\u0131l\u0131\u011f\u0131 (k\u00e2r pay\u0131 deste\u011fi) i\u015flemlerini kapsar.<\/p>\n\n\n\n<p class=\"has-vivid-cyan-blue-color has-text-color has-link-color wp-elements-4d90157cc936ec56a8774e2cd01e9d48\"><strong>2. Kimler Faydalanabilir?<\/strong><\/p>\n\n\n\n<p>Bu Karar kapsam\u0131nda desteklenen yat\u0131r\u0131mlar i\u00e7in te\u015fvik belgesi alm\u0131\u015f ve talep eden yat\u0131r\u0131mc\u0131lar. Ancak, her program veya yat\u0131r\u0131m t\u00fcr\u00fc i\u00e7in destek oranlar\u0131 ve \u00fcst limitleri farkl\u0131l\u0131k g\u00f6sterir.<\/p>\n\n\n\n<p class=\"has-vivid-cyan-blue-color has-text-color has-link-color wp-elements-fca275df73332dd7fe4c0aebb1241738\"><strong>3. Temel \u015eartlar (MADDE 15- (1))<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Talep Edilmesi:<\/strong>\u00a0Destek, yat\u0131r\u0131mc\u0131n\u0131n talebi \u00fczerine verilir.<\/li>\n\n\n\n<li><strong>Banka Kredisi:<\/strong>\u00a0Bankalardan (kamu bankalar\u0131 dahil) kullan\u0131lacak yat\u0131r\u0131m kredileri i\u00e7in ge\u00e7erlidir.<\/li>\n\n\n\n<li><strong>TL Cinsi Krediler (Ana Uygulama):<\/strong>\n<ul class=\"wp-block-list\">\n<li>Kredinin\u00a0<strong>T\u00fcrk liras\u0131<\/strong>\u00a0cinsinden olmas\u0131.<\/li>\n\n\n\n<li>Kredinin\u00a0<strong>en az bir y\u0131l vadeli<\/strong>\u00a0olmas\u0131.<\/li>\n<\/ul>\n<\/li>\n\n\n\n<li><strong>Kredi Tutar S\u0131n\u0131r\u0131:<\/strong>\u00a0Destek, te\u015fvik belgesinde kay\u0131tl\u0131 sabit yat\u0131r\u0131m tutar\u0131n\u0131n\u00a0<strong>%70&#8217;ine kadar<\/strong>\u00a0olan kredi k\u0131sm\u0131 i\u00e7in uygulan\u0131r.<\/li>\n<\/ul>\n\n\n\n<p class=\"has-vivid-cyan-blue-color has-text-color has-link-color wp-elements-78ce200c1352a952c363d0f4b4ccde17\"><strong>4. TL Cinsi Kredilerde Destek Oranlar\u0131 ve S\u00fcresi (MADDE 15- (1))<\/strong><\/p>\n\n\n\n<p>Destek, kullan\u0131m tarihinde ge\u00e7erli olan&nbsp;<strong>T\u00fcrkiye Cumhuriyet Merkez Bankas\u0131 (TCMB) bir hafta vadeli repo ihale faiz oran\u0131na<\/strong>&nbsp;g\u00f6re belirlenen puan indirimleri \u015feklinde uygulan\u0131r.<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><td><strong>Desteklenecek Yat\u0131r\u0131m T\u00fcr\u00fc\/Program<\/strong><\/td><td><strong>Azami Puan \u0130ndirimi<\/strong><\/td><td><strong>TCMB Repo Faiz Oran\u0131na G\u00f6re Azami Destek Oran\u0131<\/strong><\/td><td><strong>Destek S\u00fcresi (Azami)<\/strong><\/td><\/tr><tr><td>a) Teknoloji Hamlesi Program\u0131 ve Yerel Kalk\u0131nma Hamlesi Program\u0131<\/td><td>20 Puan<\/td><td>%40&#8217;\u0131na tekab\u00fcl eden puan<\/td><td>5 Y\u0131l<\/td><\/tr><tr><td>b) Stratejik Hamle Program\u0131<\/td><td>15 Puan<\/td><td>%30&#8217;una tekab\u00fcl eden puan<\/td><td>5 Y\u0131l<\/td><\/tr><tr><td>c) \u00d6ncelikli Yat\u0131r\u0131mlar<\/td><td>12,5 Puan<\/td><td>%25&#8217;ine tekab\u00fcl eden puan<\/td><td>5 Y\u0131l<\/td><\/tr><tr><td>\u00e7) 4., 5. ve 6. B\u00f6lgelerde Ger\u00e7ekle\u015ftirilecek Hedef Yat\u0131r\u0131mlar<\/td><td>12,5 Puan<\/td><td>%25&#8217;ine tekab\u00fcl eden puan<\/td><td>5 Y\u0131l<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"has-vivid-cyan-blue-color has-text-color has-link-color wp-elements-bb7a83a0f2f59b44e31525732a6190de\"><strong>\u00d6nemli Notlar (TL Krediler):<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Destek Puan\u0131n\u0131n Hesaplanmas\u0131:<\/strong>\u00a0Destek, TCMB repo faiz oran\u0131n\u0131n belirtilen y\u00fczdesine (%40, %30, %25) tekab\u00fcl eden puand\u0131r, ANCAK bu puan, tabloda belirtilen azami puan indirimini (20, 15, 12.5) ge\u00e7emez.\n<ul class=\"wp-block-list\">\n<li><em>\u00d6rnek:<\/em>\u00a0TCMB repo faizi %50 ise ve Teknoloji Hamlesi Program\u0131 (%40) i\u00e7in hesaplama yap\u0131l\u0131yorsa: %50 * 0.40 = 20 puan. Bu, azami 20 puan s\u0131n\u0131r\u0131na e\u015fit oldu\u011fu i\u00e7in 20 puan indirim uygulan\u0131r.<\/li>\n\n\n\n<li><em>\u00d6rnek:<\/em>\u00a0TCMB repo faizi %30 ise ve Teknoloji Hamlesi Program\u0131 (%40) i\u00e7in hesaplama yap\u0131l\u0131yorsa: %30 * 0.40 = 12 puan. Bu, azami 20 puan s\u0131n\u0131r\u0131n\u0131n alt\u0131nda oldu\u011fu i\u00e7in 12 puan indirim uygulan\u0131r.<\/li>\n<\/ul>\n<\/li>\n\n\n\n<li><strong>Bakanl\u0131k Onay\u0131 ve B\u00fct\u00e7e Kaynaklar\u0131:<\/strong>\u00a0Destek, Bakanl\u0131k\u00e7a da uygun g\u00f6r\u00fclmesi halinde ve b\u00fct\u00e7e kaynaklar\u0131ndan kar\u015f\u0131lan\u0131r.<\/li>\n\n\n\n<li><strong>Kredi Kullan\u0131m Tarihindeki Faiz Oran\u0131 Esas:<\/strong>\u00a0Kredi kullan\u0131m tarihindeki TCMB bir hafta vadeli repo ihale faiz oranlar\u0131 dikkate al\u0131narak destek \u00f6demesi yap\u0131l\u0131r.<\/li>\n\n\n\n<li><strong>Vade Tarihindeki D\u00fc\u015f\u00fck Faiz Durumu:<\/strong>\u00a0Vade tarihlerindeki TCMB repo faiz oran\u0131n\u0131n, kredinin kullan\u0131m tarihindeki oran\u0131n alt\u0131na d\u00fc\u015fmesi halinde, vade tarihindeki (d\u00fc\u015f\u00fck olan) TCMB repo faiz oranlar\u0131 dikkate al\u0131narak destek \u00f6demesi yap\u0131l\u0131r. Bu, devletin a\u015f\u0131r\u0131 destek \u00f6demesini engeller.<\/li>\n<\/ul>\n\n\n\n<p class=\"has-vivid-cyan-blue-color has-text-color has-link-color wp-elements-b513c72ca3224616c936301ad04f9f84\"><strong>5. Faiz veya K\u00e2r Pay\u0131 Deste\u011fi Azami Tutar S\u0131n\u0131rlar\u0131 (MADDE 15- (3))<\/strong><\/p>\n\n\n\n<p>Her bir yat\u0131r\u0131m i\u00e7in \u00f6denecek toplam faiz\/k\u00e2r pay\u0131 deste\u011fi tutar\u0131 a\u015fa\u011f\u0131daki miktarlar\u0131 ge\u00e7emez:<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><td><strong>Desteklenecek Yat\u0131r\u0131m T\u00fcr\u00fc\/Program<\/strong><\/td><td><strong>Sabit Yat\u0131r\u0131m Tutar\u0131na Oran\u0131 \u00dcst S\u0131n\u0131r\u0131<\/strong><\/td><td><strong>Mutlak Tutar \u00dcst S\u0131n\u0131r\u0131<\/strong><\/td><\/tr><tr><td>a) Teknoloji Hamlesi Program\u0131 veYerel Kalk\u0131nma Hamlesi Program\u0131<\/td><td>20%<\/td><td>240 Milyon TL<\/td><\/tr><tr><td>b) Stratejik Hamle Program\u0131<\/td><td>15%<\/td><td>180 Milyon TL<\/td><\/tr><tr><td>c) \u00d6ncelikli Yat\u0131r\u0131mlar<\/td><td>10%<\/td><td>24 Milyon TL<\/td><\/tr><tr><td>\u00e7) 4., 5. ve 6. B\u00f6lgelerde Ger\u00e7ekle\u015ftirilecek Hedef Yat\u0131r\u0131mlar<\/td><td>10%<\/td><td>12 Milyon TL<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"has-vivid-cyan-blue-color has-text-color has-link-color wp-elements-b851dc890f1afa6ca9630038b2984197\"><strong>Bu ne anlama geliyor?<\/strong><\/p>\n\n\n\n<p>Bir yat\u0131r\u0131m i\u00e7in toplamda \u00f6denecek faiz\/k\u00e2r pay\u0131 deste\u011fi;<\/p>\n\n\n\n<ol start=\"1\" class=\"wp-block-list\">\n<li>Yat\u0131r\u0131m\u0131n toplam sabit yat\u0131r\u0131m tutar\u0131n\u0131n ilgili program i\u00e7in belirtilen y\u00fczdesinden (\u00f6rne\u011fin Teknoloji Hamlesi i\u00e7in %20),<\/li>\n<\/ol>\n\n\n\n<p class=\"has-vivid-red-color has-text-color has-link-color wp-elements-732fd810bd79013330ee5c8864bb5ce1\"><strong>VE<\/strong><\/p>\n\n\n\n<ol start=\"2\" class=\"wp-block-list\">\n<li>Program i\u00e7in belirlenen mutlak TL s\u0131n\u0131r\u0131ndan (\u00f6rne\u011fin Teknoloji Hamlesi i\u00e7in 240 Milyon TL)<br><strong>daha d\u00fc\u015f\u00fck olan\u0131<\/strong>\u00a0ge\u00e7emez.<\/li>\n<\/ol>\n\n\n\n<p class=\"has-vivid-cyan-blue-color has-text-color has-link-color wp-elements-04eba8edfbb3f30735672900a8ded957\"><strong>6. D\u00f6viz Cinsi Kredilerde Destek Uygulamas\u0131 (MADDE 15- (4))<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Kredi T\u00fcr\u00fc:<\/strong>\u00a0D\u00f6viz kredisi veya d\u00f6vize endeksli kredi.<\/li>\n\n\n\n<li><strong>TL Kar\u015f\u0131l\u0131\u011f\u0131 Tespiti:<\/strong>\u00a0Kullan\u0131lan d\u00f6viz kredisinin T\u00fcrk liras\u0131 kar\u015f\u0131l\u0131\u011f\u0131, kredi kullan\u0131m tarihindeki TCMB d\u00f6viz sat\u0131\u015f kuru dikkate al\u0131narak tespit edilir. Bu tutar, destek hesaplamalar\u0131nda esas al\u0131n\u0131r.<\/li>\n\n\n\n<li><strong>Destek Oran\u0131 ve Puan \u0130ndirimi:<\/strong>\n<ul class=\"wp-block-list\">\n<li>D\u00f6viz kredisinin faiz veya k\u00e2r pay\u0131 oran\u0131n\u0131n\u00a0<strong>%50&#8217;si a\u015f\u0131lmamak kayd\u0131yla<\/strong>\u00a0\u00f6denecek faiz veya k\u00e2r pay\u0131 desteklenir.<\/li>\n\n\n\n<li>Destek puan\u0131:\n<ul class=\"wp-block-list\">\n<li>Teknoloji Hamlesi, Yerel Kalk\u0131nma Hamlesi ve Stratejik Hamle Programlar\u0131 i\u00e7in\u00a0<strong>2 puan<\/strong>.<\/li>\n\n\n\n<li>\u00d6ncelikli Yat\u0131r\u0131mlar ve Hedef Yat\u0131r\u0131mlar i\u00e7in\u00a0<strong>1 puan<\/strong>.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n<\/li>\n\n\n\n<li><strong>\u00d6deme:<\/strong>\u00a0Vade tarihindeki TCMB d\u00f6viz sat\u0131\u015f kuru dikkate al\u0131narak destek \u00f6demesi ger\u00e7ekle\u015ftirilir.<\/li>\n<\/ul>\n\n\n\n<p class=\"has-vivid-cyan-blue-color has-text-color has-link-color wp-elements-523b68819b58d02a01566e87cf7e58aa\"><strong>D\u00f6viz Kredisi \u00d6rne\u011fi:<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Stratejik Hamle Program\u0131 kapsam\u0131nda 10 Milyon USD kredi kullan\u0131ld\u0131.<\/li>\n\n\n\n<li>Kredi faiz oran\u0131: Y\u0131ll\u0131k %6.<\/li>\n\n\n\n<li>Destek Puan\u0131: 2 puan (0.02).<\/li>\n\n\n\n<li>Desteklenecek Faiz Oran\u0131 \u00dcst S\u0131n\u0131r\u0131: %6 * 0.50 = %3 (3 puan).<\/li>\n\n\n\n<li>Uygulanacak Destek: 2 puan (daha d\u00fc\u015f\u00fck olan). Yani devlet, kredi faizinin 2 puanl\u0131k k\u0131sm\u0131n\u0131 kar\u015f\u0131lar. Kalan %4&#8217;l\u00fck faizi yat\u0131r\u0131mc\u0131 \u00f6der.<\/li>\n<\/ul>\n\n\n\n<p class=\"has-vivid-cyan-blue-color has-text-color has-link-color wp-elements-e4389e2abb866487d71219949c9764bb\"><strong>7. Finansal Kiralama Yoluyla Yap\u0131lan Yat\u0131r\u0131mlarda Destek (MADDE 15- (2))<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Faiz veya k\u00e2r pay\u0131 deste\u011fi i\u00e7eren te\u015fvik belgelerine konu yat\u0131r\u0131mlardan finansal kiralama y\u00f6ntemiyle ger\u00e7ekle\u015ftirilecek olanlar i\u00e7in de ayn\u0131 \u015fartlarla (TL krediler i\u00e7in ge\u00e7erli olan TCMB repo oran\u0131na ba\u011fl\u0131 puan indirimleri ve \u00fcst limitler) faiz veya k\u00e2r pay\u0131 deste\u011fi \u00f6ng\u00f6r\u00fclebilir.<\/li>\n\n\n\n<li>\u015eart: Finansal kiralama \u015firketi ile yat\u0131r\u0131mc\u0131 aras\u0131nda faiz veya k\u00e2r pay\u0131 \u00f6demelerini i\u00e7eren bir\u00a0<strong>itfa plan\u0131 yap\u0131lmas\u0131<\/strong>\u00a0gerekmektedir.<\/li>\n\n\n\n<li>Bu, finansal kiralaman\u0131n da bir t\u00fcr kredi olarak kabul edildi\u011fini ve benzer destek mekanizmalar\u0131ndan yararlanabilece\u011fini g\u00f6sterir.<\/li>\n<\/ul>\n\n\n\n<p class=\"has-vivid-cyan-blue-color has-text-color has-link-color wp-elements-d6ba4cf39fc5a63eabce14ddd8e53a88\"><strong>8. Vergi \u0130ndiriminden Vazge\u00e7me Durumu ve Faiz\/K\u00e2r Pay\u0131 Deste\u011fine Etkisi (MADDE 20- (4))<\/strong><\/p>\n\n\n\n<p>Bu, \u00e7ok \u00f6nemli ve stratejik bir alternatiftir, \u00f6zellikle yeni kurulan firmalar i\u00e7in:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Kimler i\u00e7in:<\/strong>\u00a0Firma tescil tarihi, te\u015fvik belgesi d\u00fczenlenmesi i\u00e7in yap\u0131lan m\u00fcracaat tarihinden\u00a0<strong>en fazla bir y\u0131l \u00f6ncesinde<\/strong>\u00a0olan yat\u0131r\u0131mc\u0131lar (yani yeni kurulmu\u015f say\u0131lanlar).<\/li>\n\n\n\n<li><strong>\u015eart:<\/strong>\u00a0Talep etmeleri ve\u00a0<strong>vergi indirimi deste\u011finden faydalanmamak kayd\u0131yla<\/strong>.<\/li>\n\n\n\n<li><strong>Sa\u011flanan Avantaj:<\/strong>\n<ul class=\"wp-block-list\">\n<li>Normalde faiz veya k\u00e2r pay\u0131 deste\u011fi i\u00e7in belirlenmi\u015f olan\u00a0<strong>deste\u011fin sabit yat\u0131r\u0131ma oran\u0131na 5 puan eklenir.<\/strong><\/li>\n\n\n\n<li>Normalde faiz veya k\u00e2r pay\u0131 deste\u011fi i\u00e7in belirlenmi\u015f olan\u00a0<strong>azami tutara 60 Milyon TL eklenir.<\/strong><\/li>\n<\/ul>\n<\/li>\n<\/ul>\n\n\n\n<p class=\"has-vivid-cyan-blue-color has-text-color has-link-color wp-elements-0424a7b4390f1789d7caef431d8850a3\"><strong>Bu Durumda Faiz\/K\u00e2r Pay\u0131 Deste\u011fi Azami Tutar S\u0131n\u0131rlar\u0131 Nas\u0131l De\u011fi\u015fir?<\/strong><\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><td><strong>Desteklenecek Yat\u0131r\u0131m T\u00fcr\u00fc\/Program<\/strong><\/td><td><strong>Normal SYT Oran\u0131 S\u0131n\u0131r\u0131<\/strong><\/td><td><strong>Vergi \u0130nd. Vazge\u00e7ince SYT Oran\u0131 S\u0131n\u0131r\u0131 (+5 Puan)<\/strong><\/td><td><strong>Normal Mutlak Tutar S\u0131n\u0131r\u0131<\/strong><\/td><td><strong>Vergi \u0130nd. Vazge\u00e7ince Mutlak Tutar S\u0131n\u0131r\u0131 (+60 Milyon TL)<\/strong><\/td><\/tr><tr><td>a) Teknoloji Hamlesi Program\u0131 ve Yerel Kalk\u0131nma Hamlesi Program\u0131<\/td><td>20%<\/td><td><strong>25%<\/strong><\/td><td>240 Milyon TL<\/td><td>300 Milyon TL<\/td><\/tr><tr><td>b) Stratejik Hamle Program\u0131<\/td><td>15%<\/td><td><strong>20%<\/strong><\/td><td>180 Milyon TL<\/td><td>240 Milyon TL<\/td><\/tr><tr><td>c) \u00d6ncelikli Yat\u0131r\u0131mlar<\/td><td>10%<\/td><td><strong>15%<\/strong><\/td><td>24 Milyon TL<\/td><td>84 Milyon TL<\/td><\/tr><tr><td>\u00e7) 4., 5. ve 6. B\u00f6lgelerde Ger\u00e7ekle\u015ftirilecek Hedef Yat\u0131r\u0131mlar<\/td><td>10%<\/td><td><strong>15%<\/strong><\/td><td>12 Milyon TL<\/td><td>72 Milyon TL<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p><strong>Unutmay\u0131n:<\/strong>&nbsp;Bu durumda, TL krediler i\u00e7in uygulanan puan indirimleri (TCMB repo faizine ba\u011fl\u0131 %40-%25&#8217;lik oranlar ve 20-12.5 azami puanlar) de\u011fi\u015fmez. De\u011fi\u015fen, bu destek sonucunda yat\u0131r\u0131mc\u0131n\u0131n alabilece\u011fi&nbsp;<em>toplam faiz\/k\u00e2r pay\u0131 deste\u011fi miktar\u0131n\u0131n<\/em>&nbsp;\u00fcst s\u0131n\u0131rlar\u0131ndaki sabit yat\u0131r\u0131m tutar\u0131na oran\u0131 ve mutlak TL de\u011feridir.<\/p>\n\n\n\n<p class=\"has-vivid-cyan-blue-color has-text-color has-link-color wp-elements-5772c5bf5205aee76f1c3d75dbd165d8\"><strong>9. \u00d6nemli Di\u011fer K\u0131s\u0131tlamalar ve Kurallar<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Makine Deste\u011fi ile Birlikte Kullan\u0131lamama:<\/strong>\u00a0Faiz veya k\u00e2r pay\u0131 deste\u011finden faydalanan yat\u0131r\u0131mlara, ayn\u0131 Karar kapsam\u0131nda\u00a0<strong>makine deste\u011fi sa\u011flanmaz<\/strong>\u00a0(Madde 15-(9) ve Madde 16-(3)). Yat\u0131r\u0131mc\u0131 bu iki do\u011frudan mali destekten birini se\u00e7mek zorundad\u0131r.<\/li>\n\n\n\n<li><strong>Belirli Yat\u0131r\u0131mlara Faiz\/K\u00e2r Pay\u0131 Deste\u011fi Yok:<\/strong>\n<ul class=\"wp-block-list\">\n<li>Madde 9-(2): \u00d6ncelikli yat\u0131r\u0131mlar listesindeki g\u00fcne\u015f enerjisine dayal\u0131 elektrik \u00fcretimi (ba\u011flant\u0131 anla\u015fmas\u0131ndaki s\u00f6zle\u015fme g\u00fcc\u00fc ile s\u0131n\u0131rl\u0131 \u00f6z t\u00fcketim hari\u00e7) ve r\u00fczg\u00e2r enerjisine dayal\u0131 elektrik \u00fcretimi yat\u0131r\u0131mlar\u0131na faiz\/k\u00e2r pay\u0131 deste\u011fi sa\u011flanmaz.<\/li>\n\n\n\n<li>Madde 9-(3): \u00d6ncelikli yat\u0131r\u0131mlardan 6. b\u00f6lge yat\u0131r\u0131mlar\u0131, elektrik da\u011f\u0131t\u0131m\/depolama, gaz da\u011f\u0131t\u0131m ve belirli elektrik \u00fcretimi yat\u0131r\u0131mlar\u0131 d\u0131\u015f\u0131ndakilere vergi indirimi ve faiz\/k\u00e2r pay\u0131 deste\u011fi sa\u011flanmaz.<\/li>\n\n\n\n<li>Madde 10-(3): Hedef yat\u0131r\u0131mlarda sadece 4., 5. ve 6. b\u00f6lgelerdekilere faiz\/k\u00e2r pay\u0131 deste\u011fi sa\u011flan\u0131r. Elektrik \u00fcretim\/da\u011f\u0131t\u0131m\/depolama, gaz da\u011f\u0131t\u0131m yat\u0131r\u0131mlar\u0131na sa\u011flanmaz.<\/li>\n<\/ul>\n<\/li>\n\n\n\n<li><strong>Kredi Geri \u00d6deme Sorunlar\u0131 (MADDE 15- (5)):<\/strong>\u00a0Kredi geri \u00f6demesi aksarsa destek durdurulur, y\u00fck\u00fcml\u00fcl\u00fck yerine getirilince tekrar ba\u015flat\u0131l\u0131r. Tekrar aksama olursa destek tamamen kesilir.<\/li>\n\n\n\n<li><strong>Yat\u0131r\u0131m\u0131n Devri (MADDE 15- (6)):<\/strong>\u00a0Yat\u0131r\u0131m b\u00fct\u00fcn halinde devredilirse ve arac\u0131 kurum da uygun g\u00f6r\u00fcrse, yeni yat\u0131r\u0131mc\u0131 kalan destekten faydalanabilir.<\/li>\n\n\n\n<li><strong>Kredinin Amac\u0131 D\u0131\u015f\u0131nda Kullan\u0131m\u0131 (MADDE 15- (7)):<\/strong>\u00a0Tespit edilirse, \u00f6denen destek tutar\u0131 bankan\u0131n uygulad\u0131\u011f\u0131 faiz oran\u0131yla birlikte geri al\u0131n\u0131r.<\/li>\n\n\n\n<li><strong>Te\u015fvik Belgesi \u0130ptali (MADDE 15- (8)):<\/strong>\u00a0Belge iptal edilirse veya k\u0131smi m\u00fceyyide uygulan\u0131rsa, fazladan \u00f6denen destek 6183 say\u0131l\u0131 Kanun&#8217;a g\u00f6re gecikme zamm\u0131yla geri al\u0131n\u0131r.<\/li>\n\n\n\n<li><strong>Ek-4&#8217;teki Makineler (MADDE 15- (10)):<\/strong>\u00a0Ek-4&#8217;te belirtilen (g\u00fcmr\u00fck vergisi muafiyetinden yararlanamayacak) makine ve te\u00e7hizat i\u00e7in faiz\/k\u00e2r pay\u0131 deste\u011fi ile makine deste\u011finden faydalanma kapsam\u0131 ve ko\u015fullar\u0131 tebli\u011f ile belirlenir. Bu, bu makineler i\u00e7in de bir destek ihtimali olabilece\u011fini, ancak \u015fartlar\u0131n\u0131n ayr\u0131ca d\u00fczenlenece\u011fini g\u00f6sterir.<\/li>\n<\/ul>\n\n\n\n<p class=\"has-vivid-cyan-blue-color has-text-color has-link-color wp-elements-5204897c10ce79873ce3be85e9d81a8d\"><strong>10. Say\u0131sal \u00d6rnekler (Vergi \u0130ndiriminden Vazge\u00e7me Durumu Odakl\u0131)<\/strong><\/p>\n\n\n\n<p class=\"has-vivid-cyan-blue-color has-text-color has-link-color wp-elements-16ee8373302d5db9a55c1769e9cc8c91\"><strong>Senaryo: Yeni Kurulan Bir Yaz\u0131l\u0131m \u015eirketi (Teknoloji Hamlesi Program\u0131)<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Firma X, kurulu\u015fundan 6 ay sonra Teknoloji Hamlesi Program\u0131 kapsam\u0131nda 50 Milyon TL&#8217;lik bir yapay zek\u00e2 geli\u015ftirme merkezi yat\u0131r\u0131m\u0131 i\u00e7in te\u015fvik belgesi al\u0131yor.<\/li>\n\n\n\n<li>\u015eirket, ilk y\u0131llarda y\u00fcksek k\u00e2r beklemedi\u011fi i\u00e7in vergi indirimi deste\u011finden feragat edip, Madde 20-(4) kapsam\u0131nda art\u0131r\u0131lm\u0131\u015f faiz deste\u011fi \u00fcst s\u0131n\u0131rlar\u0131ndan faydalanmak istiyor.<\/li>\n\n\n\n<li>Yat\u0131r\u0131m i\u00e7in 30 Milyon TL, 5 y\u0131l vadeli, %60 faizli TL kredi kullan\u0131yor.<\/li>\n\n\n\n<li>Kredi kullan\u0131m tarihinde TCMB 1 hafta vadeli repo faiz oran\u0131: %50.<\/li>\n<\/ul>\n\n\n\n<p class=\"has-vivid-cyan-blue-color has-text-color has-link-color wp-elements-a63ead99646564e2125d432a7bd2a87a\"><strong>Faiz Deste\u011fi Hesaplamas\u0131 (TL Kredi):<\/strong><\/p>\n\n\n\n<ol start=\"1\" class=\"wp-block-list\">\n<li><strong>Destek Puan\u0131:<\/strong>\n<ul class=\"wp-block-list\">\n<li>TCMB Repo Oran\u0131n\u0131n %40&#8217;\u0131: %50 * 0.40 = 20 puan.<\/li>\n\n\n\n<li>Azami Puan \u0130ndirimi (Teknoloji Hamlesi): 20 puan.<\/li>\n\n\n\n<li>Uygulanacak Puan \u0130ndirimi = 20 puan.<\/li>\n<\/ul>\n<\/li>\n\n\n\n<li><strong>Yat\u0131r\u0131mc\u0131n\u0131n \u00d6deyece\u011fi Faiz Oran\u0131:<\/strong>\u00a0%60 (Kredi Faizi)- 20 puan (Destek) = %40.<\/li>\n\n\n\n<li><strong>Y\u0131ll\u0131k Faiz Deste\u011fi Tutar\u0131 (Basit Hesapla):<\/strong>\u00a030 Milyon TL * 0.20 (Desteklenen Faiz Oran\u0131) = 6 Milyon TL.<\/li>\n\n\n\n<li><strong>5 Y\u0131ll\u0131k Toplam Potansiyel Faiz Deste\u011fi:<\/strong>\u00a0Yakla\u015f\u0131k 30 Milyon TL (Anapara azald\u0131k\u00e7a de\u011fi\u015fir, bu kaba bir tahmindir).<\/li>\n<\/ol>\n\n\n\n<p class=\"has-vivid-cyan-blue-color has-text-color has-link-color wp-elements-2457ed5dfcfffdd22abd9614f4297251\"><strong>Faiz Deste\u011fi Azami Tutar S\u0131n\u0131r\u0131 Kontrol\u00fc (Vergi \u0130ndiriminden Vazge\u00e7ildi\u011fi \u0130\u00e7in Art\u0131r\u0131lm\u0131\u015f S\u0131n\u0131rlar):<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>SYT Oran\u0131 S\u0131n\u0131r\u0131:<\/strong>\u00a050 Milyon TL (SYT) * %25 (Art\u0131r\u0131lm\u0131\u015f Oran) =\u00a0<strong>12.5 Milyon TL<\/strong>.<\/li>\n\n\n\n<li><strong>Mutlak Tutar S\u0131n\u0131r\u0131 (Teknoloji Hamlesi i\u00e7in Art\u0131r\u0131lm\u0131\u015f):<\/strong>\u00a0<strong>300 Milyon TL<\/strong>.<\/li>\n\n\n\n<li>Bu durumda, yat\u0131r\u0131mc\u0131n\u0131n 5 y\u0131l boyunca alabilece\u011fi toplam faiz deste\u011fi en fazla\u00a0<strong>12.5 Milyon TL<\/strong>\u00a0olabilir. Kaba hesapla bulunan 30 Milyon TL&#8217;lik potansiyel destek, SYT&#8217;nin %25&#8217;i olan 12.5 Milyon TL s\u0131n\u0131r\u0131na tak\u0131lacakt\u0131r.<\/li>\n<\/ul>\n\n\n\n<p>E\u011fer bu firma vergi indiriminden vazge\u00e7meseydi, SYT oran\u0131 s\u0131n\u0131r\u0131 %20 olacakt\u0131 (50 Milyon * 0.20 = 10 Milyon TL). Dolay\u0131s\u0131yla, vergi indiriminden vazge\u00e7erek 2.5 Milyon TL daha fazla faiz deste\u011fi alma potansiyeli kazand\u0131.<\/p>\n\n\n\n<p class=\"has-vivid-cyan-blue-color has-text-color has-link-color wp-elements-7ce805aaf1d485e411a3561d75381f0a\"><strong>11. \u00d6zet Tablo: Faiz\/K\u00e2r Pay\u0131 Deste\u011fi Ana Hatlar\u0131<\/strong><\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><td><strong>\u00d6zellik<\/strong><\/td><td><strong>TL Krediler<\/strong><\/td><td><strong>D\u00f6viz Kredileri<\/strong><\/td><td><strong>Finansal Kiralama<\/strong><\/td><td><strong>Vergi \u0130nd. Vazge\u00e7me (Yeni Firma)<\/strong><\/td><\/tr><tr><td><strong>Ana \u015eart<\/strong><\/td><td>En az 1 y\u0131l vade, SYT&#8217;nin %70&#8217;ine kadar.<\/td><td>SYT&#8217;nin %70&#8217;ine kadar.<\/td><td>\u0130tfa plan\u0131 gerekli.<\/td><td>Vergi indiriminden faydalanmama.<\/td><\/tr><tr><td><strong>Destek Mekanizmas\u0131<\/strong><\/td><td>TCMB repo faizine ba\u011fl\u0131 puan indirimi (Azami %40-%25 ve 20-12,5 puan).<\/td><td>Faiz\/K\u00e2r pay\u0131n\u0131n %50&#8217;sini a\u015fmayan 1 veya 2 puan indirim.<\/td><td>TL kredilerle ayn\u0131.<\/td><td>Puan indirimi ayn\u0131, toplam destek \u00fcst limiti (SYT oran\u0131 ve mutlak TL) artar (+5 puan, +60 Milyon TL).<\/td><\/tr><tr><td><strong>Azami Destek S\u00fcresi<\/strong><\/td><td>5 Y\u0131l<\/td><td>5 Y\u0131l<\/td><td>5 Y\u0131l<\/td><td>5 Y\u0131l<\/td><\/tr><tr><td><strong>Toplam Destek \u00dcst Limiti<\/strong><\/td><td>Programa g\u00f6re SYT&#8217;nin %10-%20&#8217;si ve 12-240 Milyon TL.<\/td><td>Programa g\u00f6re SYT&#8217;nin %10-%20&#8217;si ve 12-240 Milyon TL (TL kar\u015f\u0131l\u0131\u011f\u0131 \u00fczerinden).<\/td><td>Programa g\u00f6re SYT&#8217;nin %10-%20&#8217;si ve 12-240 Milyon TL.<\/td><td>Art\u0131r\u0131lm\u0131\u015f s\u0131n\u0131rlar: SYT&#8217;nin %15-%25&#8217;i ve 72-300 Milyon TL.<\/td><\/tr><tr><td><strong>Di\u011fer Destekle \u0130li\u015fki<\/strong><\/td><td>Makine Deste\u011fi ile birlikte kullan\u0131lamaz.<\/td><td>Makine Deste\u011fi ile birlikte kullan\u0131lamaz.<\/td><td>Makine Deste\u011fi ile birlikte kullan\u0131lamaz.<\/td><td>Makine Deste\u011fi ile birlikte kullan\u0131lamaz.<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"has-vivid-cyan-blue-color has-text-color has-link-color wp-elements-5a8e91e229ae8921a7036f3aa2a15ba6\"><strong>12. Sonu\u00e7 ve De\u011ferlendirme<\/strong><\/p>\n\n\n\n<p>Faiz veya K\u00e2r Pay\u0131 Deste\u011fi, yat\u0131r\u0131mc\u0131lar i\u00e7in \u00f6nemli bir finansman kolayl\u0131\u011f\u0131 sa\u011flamaya devam etmektedir.<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>TL Krediler:<\/strong>\u00a0Temel destek mekanizmas\u0131d\u0131r ve TCMB politikalar\u0131na duyarl\u0131d\u0131r.<\/li>\n\n\n\n<li><strong>D\u00f6viz Kredileri:<\/strong>\u00a0Destek daha s\u0131n\u0131rl\u0131d\u0131r (1-2 puan), ancak kur riskini y\u00f6netmek isteyenler i\u00e7in bir se\u00e7enektir.<\/li>\n\n\n\n<li><strong>Finansal Kiralama:<\/strong>\u00a0Kredi ile benzer \u015fartlarda desteklenmesi, alternatif finansman y\u00f6ntemlerini te\u015fvik eder.<\/li>\n\n\n\n<li><strong>Vergi \u0130ndiriminden Vazge\u00e7me (Yeni Firmalar \u0130\u00e7in):<\/strong>\u00a0Bu, Karar&#8217;\u0131n en stratejik ve esnek h\u00fck\u00fcmlerinden biridir. Nakit ak\u0131\u015f\u0131n\u0131n ve k\u00e2rl\u0131l\u0131\u011f\u0131n ba\u015flang\u0131\u00e7ta d\u00fc\u015f\u00fck oldu\u011fu, ancak finansman ihtiyac\u0131n\u0131n y\u00fcksek oldu\u011fu yeni teknoloji ve b\u00fcy\u00fcme odakl\u0131 giri\u015fimler i\u00e7in \u00e7ok de\u011ferli bir alternatif sunar. Bu firmalar, gelecekteki belirsiz bir vergi avantaj\u0131 yerine, bug\u00fcn\u00fcn kesin nakit ak\u0131\u015f\u0131 deste\u011fini (daha y\u00fcksek faiz deste\u011fi \u00fcst limitiyle) tercih edebilirler.<\/li>\n<\/ul>\n\n\n\n<p>Yat\u0131r\u0131mc\u0131lar\u0131n, kendi finansal durumlar\u0131, proje \u00f6zellikleri, k\u00e2rl\u0131l\u0131k beklentileri ve risk i\u015ftahlar\u0131na g\u00f6re bu destek unsurlar\u0131n\u0131 dikkatlice de\u011ferlendirerek en uygun stratejiyi belirlemeleri kritik \u00f6nem ta\u015f\u0131maktad\u0131r. \u00d6zellikle faiz deste\u011fi ile makine deste\u011fi aras\u0131ndaki tercih ve yeni firmalar i\u00e7in vergi indiriminden vazge\u00e7me opsiyonu, detayl\u0131 bir fizibilite ve analiz gerektiren \u00f6nemli kararlard\u0131r.<\/p>\n\n\n\n<p><strong>Sayg\u0131lar\u0131m\u0131zla.<\/strong><\/p>\n\n\n\n<p><\/p>\n","protected":false},"excerpt":{"rendered":"<p>1. Genel \u00c7er\u00e7eve ve Ama\u00e7 Faiz veya K\u00e2r Pay\u0131 Deste\u011fi, yat\u0131r\u0131mc\u0131n\u0131n kullanaca\u011f\u0131 yat\u0131r\u0131m kredisinin finansman maliyetinin bir k\u0131sm\u0131n\u0131n devlet taraf\u0131ndan kar\u015f\u0131lanmas\u0131n\u0131 ama\u00e7layan \u00f6nemli bir te\u015fvik unsurudur. Bu destek, yat\u0131r\u0131m\u0131n finansal y\u00fck\u00fcn\u00fc hafifleterek fizibilitesini art\u0131rmay\u0131 ve yat\u0131r\u0131m karar\u0131n\u0131 olumlu y\u00f6nde etkilemeyi hedefler. Hem konvansiyonel bankac\u0131l\u0131k (faiz deste\u011fi) hem de kat\u0131l\u0131m bankac\u0131l\u0131\u011f\u0131 (k\u00e2r pay\u0131 deste\u011fi) i\u015flemlerini kapsar. [&hellip;]<\/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":[79,35,47,73,45,46,77,48,80,78,50,49,42,39,74,51,81,52,25,83,76,82],"class_list":["post-1235","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-ilerleme-raporu","tag-yatirim-yeri-tahsisi","tag-yatirimlarda-devlet-yardimlari-hakkinda-karar","tag-yeminli-mali-musavir","tag-yerel-kalkinma-hamlesi-programi","tag-ymm"],"_links":{"self":[{"href":"https:\/\/zetunas.com\/index.php\/wp-json\/wp\/v2\/posts\/1235","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=1235"}],"version-history":[{"count":1,"href":"https:\/\/zetunas.com\/index.php\/wp-json\/wp\/v2\/posts\/1235\/revisions"}],"predecessor-version":[{"id":1237,"href":"https:\/\/zetunas.com\/index.php\/wp-json\/wp\/v2\/posts\/1235\/revisions\/1237"}],"wp:attachment":[{"href":"https:\/\/zetunas.com\/index.php\/wp-json\/wp\/v2\/media?parent=1235"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/zetunas.com\/index.php\/wp-json\/wp\/v2\/categories?post=1235"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/zetunas.com\/index.php\/wp-json\/wp\/v2\/tags?post=1235"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}