{"id":1462,"date":"2026-01-16T15:56:39","date_gmt":"2026-01-16T15:56:39","guid":{"rendered":"https:\/\/zetunas.com\/?p=1462"},"modified":"2026-01-16T15:56:39","modified_gmt":"2026-01-16T15:56:39","slug":"yatirim-tesviklerinde-bilinmeyen-kural-4-yillik-ve-10-yillik-sure-sinirlari-nasil-uzar","status":"publish","type":"post","link":"https:\/\/zetunas.com\/index.php\/2026\/01\/16\/yatirim-tesviklerinde-bilinmeyen-kural-4-yillik-ve-10-yillik-sure-sinirlari-nasil-uzar\/","title":{"rendered":"YATIRIM TE\u015eV\u0130KLER\u0130NDE B\u0130L\u0130NMEYEN KURAL: 4 Y\u0131ll\u0131k ve 10 Y\u0131ll\u0131k S\u00fcre S\u0131n\u0131rlar\u0131 Nas\u0131l Uzar?"},"content":{"rendered":"\n
\"\"<\/figure>\n\n\n\n

Yeni Kurumlar Vergisi tebli\u011fini incelerken herkesin odakland\u0131\u011f\u0131 iki ana s\u00fcre s\u0131n\u0131r\u0131 var:

4 Y\u0131l:\u00a0Di\u011fer faaliyet kazan\u00e7lar\u0131 i\u00e7in vergi avantaj\u0131 kullan\u0131m s\u00fcresi.
10 Y\u0131l:\u00a0Yat\u0131r\u0131m\u0131n kendi kazanc\u0131 i\u00e7in vergi avantaj\u0131 kullan\u0131m s\u00fcresi.

Peki, size bu iki s\u00fcrenin de asl\u0131nda\u00a0sabit olmad\u0131\u011f\u0131n\u0131\u00a0ve do\u011fru ko\u015fullar alt\u0131nda\u00a0+1 y\u0131l VEYA DAHA FAZLA uzat\u0131labilece\u011fini\u00a0s\u00f6ylesem?

\u0130\u015fte o muazzam f\u0131rsat:

\ud83d\udd11\u00a0ANAHTAR PRENS\u0130P: S\u00fcre Sayac\u0131 Ne Zaman Ba\u015flar?

Yayg\u0131n kan\u0131n\u0131n aksine, s\u00fcre saya\u00e7lar\u0131 hakk\u0131n do\u011fdu\u011fu (yat\u0131r\u0131ma ba\u015fland\u0131\u011f\u0131 veya yat\u0131r\u0131m\u0131n i\u015fletildi\u011fi) y\u0131l\u00a0otomatik olarak ba\u015flam\u0131yor.

Kural \u015fu:\u00a0S\u00fcre sayac\u0131, indirim hakk\u0131n\u0131n\u00a0\u0130LK KEZ F\u0130\u0130LEN KULLANILAB\u0130LECE\u011e\u0130 HESAP D\u00d6NEM\u0130NDE\u00a0ba\u015flar.

Yani, e\u011fer hakk\u0131n do\u011fdu\u011fu ilk y\u0131l kazanc\u0131n\u0131z (matrah\u0131n\u0131z) yoksa, o y\u0131l\u0131 kaybetmiyorsunuz. S\u00fcre, kazan\u00e7 elde edip indirimi ilk kez uygulad\u0131\u011f\u0131n\u0131z sonraki y\u0131ldan itibaren i\u015flemeye ba\u015fl\u0131yor.

Gelin bu “zaman erteleme” mekanizmas\u0131n\u0131n iki senaryoda da nas\u0131l \u00e7al\u0131\u015ft\u0131\u011f\u0131n\u0131 g\u00f6relim:

1\ufe0f\u20e3 Di\u011fer Faaliyet Kazan\u00e7lar\u0131: 4 Y\u0131ll\u0131k S\u00fcre Nas\u0131l 5 Y\u0131la Yay\u0131l\u0131r?
Standart Durum:\u00a0\u015eirket, yat\u0131r\u0131ma ba\u015flad\u0131\u011f\u0131 2025 y\u0131l\u0131nda di\u011fer i\u015flerinden kazan\u00e7 elde etti. 4 y\u0131ll\u0131k hak 2025’te ba\u015flar ve 2028 sonunda biter.

STRATEJ\u0130K AVANTAJ:\u00a0\u015eirketin 2025’te di\u011fer i\u015flerinden kazanc\u0131 yoktu. \u0130ndirimi ilk kez\u00a02026’da\u00a0kulland\u0131. Bu durumda 4 y\u0131ll\u0131k s\u00fcre 2026’da ba\u015flar ve\u00a02029 sonuna kadar uzar!

2\ufe0f\u20e3 Yat\u0131r\u0131m\u0131n Kendi Kazanc\u0131: 10 Y\u0131ll\u0131k S\u00fcre Nas\u0131l 11 Y\u0131la Yay\u0131l\u0131r?
Standart Durum:\u00a0Yat\u0131r\u0131m 2025’te i\u015fletilmeye ba\u015fland\u0131 ve hemen kazan\u00e7 getirdi. 10 y\u0131ll\u0131k hak 2025’te ba\u015flar ve 2034 sonunda biter.

STRATEJ\u0130K AVANTAJ:\u00a0Yat\u0131r\u0131m 2025’te faaliyete ge\u00e7ti ama ilk y\u0131l kazan\u00e7 \u00fcretmedi. \u0130lk kazan\u00e7 ve indirim uygulamas\u0131\u00a02026’da\u00a0yap\u0131ld\u0131. Bu durumda 10 y\u0131ll\u0131k s\u00fcre 2026’da ba\u015flar ve\u00a02035 sonuna kadar uzar!

SONU\u00c7:

Bu esneklik, devletin “kullanamad\u0131\u011f\u0131n hakk\u0131 yakmam” diyen adil bir yakla\u015f\u0131m\u0131n\u0131 g\u00f6steriyor. \u00d6zellikle ilk y\u0131llar\u0131nda k\u00e2rl\u0131l\u0131\u011f\u0131 belirsiz olan, b\u00fcy\u00fck \u00f6l\u00e7ekli ve uzun soluklu yat\u0131r\u0131mlar (Greenfield, Ar-Ge vb.) i\u00e7in bu\u00a0“+1 Y\u0131l”\u00a0opsiyonu hayati bir finansal planlama arac\u0131d\u0131r.

Bu durum, yat\u0131r\u0131m fizibilitesi haz\u0131rlarken, nakit ak\u0131\u015f\u0131 projeksiyonlar\u0131 yaparken ve vergi b\u00fct\u00e7elerini olu\u015ftururken mutlaka dikkate al\u0131nmal\u0131d\u0131r. G\u00f6zden ka\u00e7\u0131r\u0131lacak bir detay, milyonlarca liral\u0131k vergi avantaj\u0131n\u0131n erken sona ermesine neden olabilir.

Siz bu evrensel esneklik kural\u0131n\u0131 fark etmi\u015f miydiniz? \u015eirketinizin uzun vadeli planlar\u0131nda nas\u0131l bir yer bulur?

(04.09.2025 tarih ve 33007 say\u0131l\u0131 Resmi Gazetede yay\u0131mlanan 24 seri nolu tebli\u011f ile ayn\u0131 g\u00fcn y\u00fcr\u00fcrl\u00fc\u011fe girmi\u015ftir.)<\/p>\n\n\n\n

https:\/\/www.linkedin.com\/posts\/samet-hac%C4%B1saliho%C4%9Flu-7b52a81b9_kurumlarvergisi-vergi-teagnvik-activity-7366714933335441408-K1ZX?utm_source=share&utm_medium=member_desktop&rcm=ACoAADLETHkBo7W5WV4LoRmhYdIARpF79rFeJP0<\/a><\/p>\n\n\n\n

Sayg\u0131lar\u0131m\u0131zla.<\/p>\n","protected":false},"excerpt":{"rendered":"

Yeni Kurumlar Vergisi tebli\u011fini incelerken herkesin odakland\u0131\u011f\u0131 iki ana s\u00fcre s\u0131n\u0131r\u0131 var: 4 Y\u0131l:\u00a0Di\u011fer faaliyet kazan\u00e7lar\u0131 i\u00e7in vergi avantaj\u0131 kullan\u0131m s\u00fcresi.10 Y\u0131l:\u00a0Yat\u0131r\u0131m\u0131n kendi kazanc\u0131 i\u00e7in vergi avantaj\u0131 kullan\u0131m s\u00fcresi. Peki, size bu iki s\u00fcrenin de asl\u0131nda\u00a0sabit olmad\u0131\u011f\u0131n\u0131\u00a0ve do\u011fru ko\u015fullar alt\u0131nda\u00a0+1 y\u0131l VEYA DAHA FAZLA uzat\u0131labilece\u011fini\u00a0s\u00f6ylesem? \u0130\u015fte o muazzam f\u0131rsat: \ud83d\udd11\u00a0ANAHTAR PRENS\u0130P: S\u00fcre Sayac\u0131 Ne Zaman […]<\/p>\n","protected":false},"author":2,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[19],"tags":[],"class_list":["post-1462","post","type-post","status-publish","format-standard","hentry","category-mevzuat"],"_links":{"self":[{"href":"https:\/\/zetunas.com\/index.php\/wp-json\/wp\/v2\/posts\/1462","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=1462"}],"version-history":[{"count":1,"href":"https:\/\/zetunas.com\/index.php\/wp-json\/wp\/v2\/posts\/1462\/revisions"}],"predecessor-version":[{"id":1464,"href":"https:\/\/zetunas.com\/index.php\/wp-json\/wp\/v2\/posts\/1462\/revisions\/1464"}],"wp:attachment":[{"href":"https:\/\/zetunas.com\/index.php\/wp-json\/wp\/v2\/media?parent=1462"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/zetunas.com\/index.php\/wp-json\/wp\/v2\/categories?post=1462"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/zetunas.com\/index.php\/wp-json\/wp\/v2\/tags?post=1462"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}