{"id":58,"date":"2025-09-08T13:28:42","date_gmt":"2025-09-08T13:28:42","guid":{"rendered":"https:\/\/vergigazetesi.com.tr\/?p=58"},"modified":"2026-03-13T10:59:03","modified_gmt":"2026-03-13T10:59:03","slug":"ar-ge-tasarim-ve-destek-personeline-yonelik-gelir-vergisi-stopaj-tesviki-ve-damga-vergisi-istisnasi","status":"publish","type":"post","link":"https:\/\/vergigazetesi.com.tr\/?p=58","title":{"rendered":"Ar-Ge, Tasar\u0131m ve Destek Personeline Y\u00f6nelik Gelir Vergisi Stopaj Te\u015fviki ve Damga Vergisi \u0130stisnas\u0131"},"content":{"rendered":"\n<p>Hazine ve Maliye Bakanl\u0131\u011f\u0131 taraf\u0131ndan yay\u0131mlanan Tebli\u011f ile; Teknoloji Geli\u015ftirme B\u00f6lgeleri ve Ara\u015ft\u0131rma Altyap\u0131lar\u0131nda \u00e7al\u0131\u015fan Ar-Ge, tasar\u0131m ve destek personelinin \u00fccretlerine y\u00f6nelik gelir vergisi stopaj te\u015fviki ve damga vergisi istisnas\u0131n\u0131n usul ve esaslar\u0131 a\u00e7\u0131klanm\u0131\u015ft\u0131rSIRKULER_076_EK_7b97fc8189.<\/p>\n\n\n\n<h4 class=\"wp-block-heading\">Temel D\u00fczenlemeler<\/h4>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Ar-Ge ve Tasar\u0131m Personeli \u00dccretleri:<\/strong><br>Br\u00fct asgari \u00fccretin <strong>40 kat\u0131na kadar olan k\u0131s\u0131m<\/strong> gelir vergisi stopaj te\u015fviki ve damga vergisi istisnas\u0131ndan yararlan\u0131r.<\/li>\n\n\n\n<li><strong>Destek Personeli Oran\u0131:<\/strong><br>Ar-Ge ve tasar\u0131m personeli say\u0131s\u0131n\u0131n %10\u2019unu (15 ki\u015fiye kadar firmalarda %20) a\u015famaz.<\/li>\n\n\n\n<li><strong>Te\u015fvik Kapsam\u0131:<\/strong><br>Hafta tatili, y\u0131ll\u0131k izin, resmi tatil \u00fccretleri kapsam dahilindedir. Fazla mesai \u00fccretleri te\u015fvike tabi de\u011fildir.<\/li>\n\n\n\n<li><strong>B\u00f6lge D\u0131\u015f\u0131 \u00c7al\u0131\u015fmalar:<\/strong><br>Proje gere\u011fi B\u00f6lge d\u0131\u015f\u0131nda yap\u0131lan \u00e7al\u0131\u015fmalar Cumhurba\u015fkan\u0131nca belirlenecek oranlarda te\u015fvikten yararlanabilir.<\/li>\n\n\n\n<li><strong>Ara\u015ft\u0131rma Altyap\u0131lar\u0131 (6550 say\u0131l\u0131 Kanun):<\/strong><br>Kamu personeli hari\u00e7 Ar-Ge ve destek personelinin \u00fccretleri gelir vergisinden, ilgili belgeler damga vergisinden muaft\u0131r (40 kat s\u0131n\u0131r\u0131 ge\u00e7erli).<\/li>\n<\/ul>\n\n\n\n<h4 class=\"wp-block-heading\">Bildirim ve Beyan<\/h4>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Te\u015fvik ve istisna hesaplamalar\u0131 her personel i\u00e7in ayr\u0131 yap\u0131lacak, tablolar muhtasar ve prim hizmet beyannamesi ekinde vergi dairesine g\u00f6nderilecektir.<\/li>\n<\/ul>\n\n\n\n<h4 class=\"wp-block-heading\">Y\u00fcr\u00fcrl\u00fck<\/h4>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Tebli\u011f <strong>yay\u0131m\u0131 tarihinde<\/strong> y\u00fcr\u00fcrl\u00fc\u011fe girmi\u015ftir.<\/li>\n\n\n\n<li>Uygulamadan <strong>Hazine ve Maliye Bakan\u0131<\/strong> sorumludur.<\/li>\n<\/ul>\n\n\n\n<p>&#x1f4cc; <strong>Resm\u00ee Gazete ba\u011flant\u0131s\u0131:<\/strong> <a href=\"https:\/\/www.resmigazete.gov.tr\/eskiler\/2025\/09\/20250904-6-1.pdf\">Tebli\u011f ve ekleri i\u00e7in t\u0131klay\u0131n<\/a><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Hazine ve Maliye Bakanl\u0131\u011f\u0131 taraf\u0131ndan yay\u0131mlanan Tebli\u011f ile; Teknoloji Geli\u015ftirme B\u00f6lgeleri ve Ara\u015ft\u0131rma Altyap\u0131lar\u0131nda \u00e7al\u0131\u015fan Ar-Ge, tasar\u0131m ve destek personelinin \u00fccretlerine y\u00f6nelik gelir vergisi stopaj te\u015fviki ve damga vergisi istisnas\u0131n\u0131n usul ve esaslar\u0131 a\u00e7\u0131klanm\u0131\u015ft\u0131rSIRKULER_076_EK_7b97fc8189. Temel D\u00fczenlemeler Bildirim ve Beyan Y\u00fcr\u00fcrl\u00fck &#x1f4cc; Resm\u00ee Gazete ba\u011flant\u0131s\u0131: Tebli\u011f ve ekleri i\u00e7in t\u0131klay\u0131n<\/p>\n","protected":false},"author":1,"featured_media":32,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"chat","meta":{"_bbp_topic_count":0,"_bbp_reply_count":0,"_bbp_total_topic_count":0,"_bbp_total_reply_count":0,"_bbp_voice_count":0,"_bbp_anonymous_reply_count":0,"_bbp_topic_count_hidden":0,"_bbp_reply_count_hidden":0,"_bbp_forum_subforum_count":0,"two_page_speed":[],"footnotes":""},"categories":[1],"tags":[],"class_list":["post-58","post","type-post","status-publish","format-chat","has-post-thumbnail","hentry","category-vk","post_format-post-format-chat"],"_links":{"self":[{"href":"https:\/\/vergigazetesi.com.tr\/index.php?rest_route=\/wp\/v2\/posts\/58","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/vergigazetesi.com.tr\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/vergigazetesi.com.tr\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/vergigazetesi.com.tr\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/vergigazetesi.com.tr\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=58"}],"version-history":[{"count":2,"href":"https:\/\/vergigazetesi.com.tr\/index.php?rest_route=\/wp\/v2\/posts\/58\/revisions"}],"predecessor-version":[{"id":61,"href":"https:\/\/vergigazetesi.com.tr\/index.php?rest_route=\/wp\/v2\/posts\/58\/revisions\/61"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/vergigazetesi.com.tr\/index.php?rest_route=\/wp\/v2\/media\/32"}],"wp:attachment":[{"href":"https:\/\/vergigazetesi.com.tr\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=58"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/vergigazetesi.com.tr\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=58"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/vergigazetesi.com.tr\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=58"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}