{"id":5668,"date":"2026-04-02T10:47:18","date_gmt":"2026-04-02T07:47:18","guid":{"rendered":"http:\/\/www.adilgemalmaz.com\/?p=5668"},"modified":"2026-04-02T10:47:18","modified_gmt":"2026-04-02T07:47:18","slug":"kurumlar-vergisinde-oran-uygulamalari-rehberi-yayimlandi","status":"publish","type":"post","link":"http:\/\/www.adilgemalmaz.com\/?p=5668","title":{"rendered":"Kurumlar Vergisinde Oran Uygulamalar\u0131 Rehberi Yay\u0131mland\u0131"},"content":{"rendered":"<p><a href=\"http:\/\/www.alohaber.net\/wp\/wp-content\/uploads\/2010\/12\/gib.jpg\"><img loading=\"lazy\" decoding=\"async\" class=\"alignleft size-full wp-image-1139\" src=\"http:\/\/www.alohaber.net\/wp\/wp-content\/uploads\/2010\/12\/gib.jpg\" alt=\"\" width=\"80\" height=\"80\" \/><\/a>Kurumlar Vergisinde Oran Uygulamalar&#305; Rehberi Yay&#305;mland&#305; Kurumlar vergisi m&#252;kelleflerine y&#246;nelik olarak yeni haz&#305;rlanan \u201cKurumlar Vergisinde Oran Uygu&#8230;<\/p>\n<p>&nbsp;<\/p>\n<p><!--more--><\/p>\n<p>&nbsp;<\/p>\n<p class=\"post-tile entry-title\" style=\"text-align: center\"><strong>Kurumlar Vergisinde Oran Uygulamalar&#305; Rehberi Yay&#305;mland&#305;<\/strong><\/p>\n<div class=\"mom-post-meta single-post-meta\">Tarih:\u00a0<time class=\"updated\" datetime=\"2026-03-31T15:40:24+03:00\">31 Mart 2026 \/ <\/time><\/div>\n<div class=\"entry-content\">\n<div class=\"wpb-content-wrapper\">\n<p><strong>Kurumlar Vergisinde Oran Uygulamalar&#305; Rehberi Yay&#305;mland&#305;<\/strong><\/p>\n<p>Kurumlar vergisi m&#252;kelleflerine y&#246;nelik olarak yeni haz&#305;rlanan\u00a0<strong>\u201cKurumlar Vergisinde Oran Uygulamalar&#305; Rehberi\u201d<\/strong>\u00a0kullan&#305;ma sunulmu&#351;tur.<\/p>\n<p>S&#246;z konusu Rehberde,\u00a0<strong><a href=\"https:\/\/www.alomaliye.com\/2006\/06\/21\/kurumlar-vergisi-kanunu-5520-sayili-kanun-2\/\">5520 say&#305;l&#305; Kurumlar Vergisi Kanununda<\/a><\/strong>\u00a0d&#252;zenlenmi&#351; olan oranlar hakk&#305;nda a&#231;&#305;klamalar yap&#305;lm&#305;&#351;t&#305;r.<\/p>\n<p>Bu kapsamda;<\/p>\n<ul>\n<li>Y&#305;ll&#305;k kurum kazanc&#305;na uygulanan %25 ve %30 oranlar&#305;,<\/li>\n<li>Ge&#231;ici vergi ve stopaj (tevkifat) oranlar&#305;,<\/li>\n<li>Cumhurba&#351;kan&#305;nca ilan edilen &#252;lkelere ili&#351;kin &#246;demeler &#252;zerinden yap&#305;lan kesinti oran&#305;,<\/li>\n<li>Yabanc&#305; ula&#351;t&#305;rma kurumlar&#305;na uygulanan vergi oranlar&#305;,<\/li>\n<li>&#304;ndirimli oran uygulamalar&#305;,<\/li>\n<li>&#304;ndirimli kurumlar vergisi,<\/li>\n<li>&#304;ndirimli oran ve indirimli kurumlar vergisi uygulamas&#305;nda &#246;ncelik s&#305;ras&#305;,<\/li>\n<li>&#214;denmesi gereken yurt i&#231;i asgari kurumlar vergisinin belirlenmesinde indirimli oran ve indirimli kurumlar vergisi,<\/li>\n<\/ul>\n<p>konular&#305; &#246;rnekler yard&#305;m&#305;yla ayr&#305;nt&#305;l&#305; olarak a&#231;&#305;klanm&#305;&#351;t&#305;r.<\/p>\n<div class=\"vc_row wpb_row vc_row-fluid\">\u00a0<\/div>\n<div class=\"wpb_column vc_column_container vc_col-sm-12\">\n<div class=\"vc_column-inner \">\n<div class=\"wpb_wrapper\">\u00a0<\/div>\n<\/div>\n<\/div>\n<div class=\"vc_message_box vc_message_box-standard vc_message_box-rounded vc_color-blue vc_do_message\">\n<div class=\"vc_message_box-icon\">\u00a0<\/div>\n<p>Kurumlar Vergisinde Oran Uygulamalar&#305; Rehberine ula&#351;mak i&#231;in\u00a0<strong><a href=\"https:\/\/www.alomaliye.com\/wp-content\/uploads\/2026\/03\/DUYURU_UNIVERSAL_2026_2026_KurumlarVergisiOran_compressed.pdf\">t&#305;klay&#305;n&#305;z<\/a><\/strong><\/p>\n<\/div>\n<div class=\"wpb_text_column wpb_content_element\">\n<div class=\"wpb_wrapper\">\u00a0<\/div>\n<\/div>\n<p><strong>Kaynak:<\/strong>\u00a0G&#304;B<\/p>\n<\/div>\n<\/div>\n","protected":false},"excerpt":{"rendered":"<p>Kurumlar Vergisinde Oran Uygulamalar&#305; Rehberi Yay&#305;mland&#305; Kurumlar vergisi m&#252;kelleflerine y&#246;nelik olarak yeni haz&#305;rlanan \u201cKurumlar Vergisinde Oran Uygu&#8230; &nbsp;<\/p>\n","protected":false},"author":1,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[],"class_list":["post-5668","post","type-post","status-publish","format-standard","hentry","category-genel"],"_links":{"self":[{"href":"http:\/\/www.adilgemalmaz.com\/index.php?rest_route=\/wp\/v2\/posts\/5668","targetHints":{"allow":["GET"]}}],"collection":[{"href":"http:\/\/www.adilgemalmaz.com\/index.php?rest_route=\/wp\/v2\/posts"}],"about":[{"href":"http:\/\/www.adilgemalmaz.com\/index.php?rest_route=\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"http:\/\/www.adilgemalmaz.com\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"http:\/\/www.adilgemalmaz.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=5668"}],"version-history":[{"count":0,"href":"http:\/\/www.adilgemalmaz.com\/index.php?rest_route=\/wp\/v2\/posts\/5668\/revisions"}],"wp:attachment":[{"href":"http:\/\/www.adilgemalmaz.com\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=5668"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"http:\/\/www.adilgemalmaz.com\/index.php?rest_route=%2Fwp%2Fv2%2Fcategories&post=5668"},{"taxonomy":"post_tag","embeddable":true,"href":"http:\/\/www.adilgemalmaz.com\/index.php?rest_route=%2Fwp%2Fv2%2Ftags&post=5668"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}