{"id":33110,"date":"2025-07-10T12:48:41","date_gmt":"2025-07-10T12:48:41","guid":{"rendered":"https:\/\/mediterra.group\/yabanci-yatirimcilar\/"},"modified":"2025-07-10T12:48:41","modified_gmt":"2025-07-10T12:48:41","slug":"yabanci-yatirimcilar","status":"publish","type":"post","link":"https:\/\/mediterra.group\/tr\/yabanci-yatirimcilar\/","title":{"rendered":"Yabanc\u0131 Yat\u0131r\u0131mc\u0131lar"},"content":{"rendered":"

1- Ki\u015fisel Gelir Vergisi ve Kurumlar Vergisi<\/b> <\/span><\/h4>\n

T\u00fcm \u015firketler ve di\u011fer t\u00fczel ki\u015filer (kooperatif birlikleri hari\u00e7) Kurumlar Vergisi ile y\u00fck\u00fcml\u00fcd\u00fcr. Eyalette Yerel \u015eirketler olarak kay\u0131tl\u0131 olan \u015firketler, vergiye tabi gelir \u00fczerinden %10 vergi ile y\u00fck\u00fcml\u00fcd\u00fcr. <\/span><\/p>\n

Yabanc\u0131 \u015eirketler de sadece KKTC’de elde ettikleri ticari veya di\u011fer kazan\u00e7lar\u0131 \u00fczerinden %10 oran\u0131nda vergiye tabidirler. <\/span><\/p>\n

Bir \u015firket, i\u015finin merkezi y\u00f6netim ve kontrol\u00fcn\u00fcn KKTC’de oldu\u011fu “Yerel Kay\u0131tl\u0131 \u015eirket “tir. Vergi ama\u00e7lar\u0131 do\u011frultusunda, bu t\u00fcr \u015firketlerin di\u011fer \u00fclkelerden elde ettikleri karlar da dahil olmak \u00fczere t\u00fcm karlar\u0131 Kurumlar Vergisine tabidir. \u00c7ifte vergilendirmeyi \u00f6nlemek i\u00e7in, yurtd\u0131\u015f\u0131nda \u00f6denen benzer vergi i\u00e7in bir mahsup yap\u0131lmas\u0131na izin verilir. Kurumlar vergisi her y\u0131l\u0131n May\u0131s ve Ekim aylar\u0131nda olmak \u00fczere 2 taksitte \u00f6denir. <\/span><\/p>\n

Kurumlar Vergisi Kanunu’nda belirtilen kurumlar, kurumlar vergisi d\u00fc\u015f\u00fcld\u00fckten sonra kalan net vergiye tabi gelirleri \u00fczerinden standart olarak %15 oran\u0131nda kaynakta gelir vergisi kesintisi yapmak zorundad\u0131r. E\u011fitim ve sa\u011fl\u0131k tesisleri ile i\u015ftigal eden ve Bakanlar Kurulu taraf\u0131ndan onaylanan b\u00f6lgelerde s\u0131nai faaliyette bulunan \u015firketler (Devlete kay\u0131tl\u0131), da\u011f\u0131t\u0131lmam\u0131\u015f kar\/\u00f6denmi\u015f sermaye oran\u0131na g\u00f6re gelir vergisi stopaj\u0131 yaparlar. (Bu oran standart oran\u0131 a\u015fmamal\u0131d\u0131r). <\/span><\/p>\n

Kurumlar da dahil olmak \u00fczere ta\u015f\u0131mac\u0131l\u0131k alan\u0131nda faaliyet g\u00f6steren yabanc\u0131lar, Kurumlar Vergisi Kanunu ve Gelir Vergisi Kanunu h\u00fck\u00fcmleri uyar\u0131nca tespit edilecek vergiye tabi gelirleri \u00fczerinden tevkifat yapmayacaklard\u0131r. <\/span><\/p>\n

Bir takvim y\u0131l\u0131 i\u00e7inde KKTC s\u0131n\u0131rlar\u0131 i\u00e7inde t\u00fcm kaynaklardan elde edilen kazan\u00e7 ve iratlar\u0131n net tutar\u0131 Gelir Vergisine ba\u011fl\u0131d\u0131r. <\/span><\/p>\n

Daimi ikamet edenler i\u00e7in KKTC i\u00e7inde veya d\u0131\u015f\u0131nda elde edilen gelir gelir vergisine tabidir, ancak \u00e7ifte vergilendirmeyi \u00f6nlemek i\u00e7in yurtd\u0131\u015f\u0131nda \u00f6denen gelir vergisi i\u00e7in bir mahsup yap\u0131lmas\u0131na izin verilir. Bireyler, artan oranl\u0131 bir vergi sistemi alt\u0131nda gelir vergisine tabidir. Ki\u015fisel gelir vergisi %10 ile %37 aras\u0131nda de\u011fi\u015fen yasal oranlarda al\u0131nmaktad\u0131r. <\/span><\/p>\n

2- Katma De\u011fer Vergisi<\/b><\/h4>\n

Katma De\u011fer Vergisi 1996 y\u0131l\u0131nda bir T\u00fcketim Vergisi olarak y\u00fcr\u00fcrl\u00fc\u011fe girmi\u015ftir. KDV oranlar\u0131 y\u00f6netmeli\u011fine uygun olarak be\u015f KDV oran\u0131 uygulanmaktad\u0131r. Uygulanan KDV oranlar\u0131 \u015funlard\u0131r: 0, %5, %10, %16 ve %20’dir. <\/span><\/p>\n

3- Uluslararas\u0131 Ticari \u015eirketler (IBC) <\/b> <\/h4>\n

IBC \u015eirketi, amortisman ve giderler d\u00fc\u015f\u00fcld\u00fckten sonra kalan net kar\u0131n yaln\u0131zca %1’i oran\u0131nda kurumlar vergisine tabidir. <\/span><\/p>\n

KDV, stopaj vergisi, ta\u015f\u0131nmaz mal vergisi gibi her t\u00fcrl\u00fc do\u011frudan vergiden muaft\u0131r. <\/span><\/p>\n

IBC’deki hissedarl\u0131\u011f\u0131n devrinden kaynaklanabilecek veraset veya gelir vergisi yoktur. <\/span><\/p>\n

Temett\u00fc da\u011f\u0131t\u0131m\u0131na ili\u015fkin herhangi bir vergi bulunmamaktad\u0131r. Ayr\u0131ca, bu t\u00fcr da\u011f\u0131t\u0131mlar\u0131n resmi banka kanallar\u0131 arac\u0131l\u0131\u011f\u0131yla etkilenmesi ko\u015fuluyla, bu t\u00fcr da\u011f\u0131t\u0131mlar \u00fczerinde herhangi bir kambiyo kontrol\u00fc k\u0131s\u0131tlamas\u0131 bulunmamaktad\u0131r. <\/span><\/p>\n

4- Serbest B\u00f6lge \u015eirketleri<\/b><\/h4>\n

Serbest Liman ve B\u00f6lgede \u00fcreticiler taraf\u0131ndan ger\u00e7ekle\u015ftirilen faaliyet ve i\u015flemlerden elde edilen t\u00fcm gelirler Kurumlar ve Gelir Vergisinden muaft\u0131r (her t\u00fcrl\u00fc ticaret, \u00fcretim ve hizmet dahil). <\/span><\/p>\n

Yabanc\u0131 \u00fclkelere ve Kuzey K\u0131br\u0131s’taki Serbest Liman ve B\u00f6lge’ye mal sat\u0131\u015f\u0131 ve mal al\u0131m\u0131 dahil her t\u00fcrl\u00fc i\u015flem g\u00fcmr\u00fck vergisi, KDV ve dolayl\u0131 vergilerden muaft\u0131r. <\/span><\/p>\n

\u00dcreticiler d\u0131\u015f\u0131ndaki yat\u0131r\u0131mc\u0131lar taraf\u0131ndan \u00fcstlenilen faaliyet ve i\u015flemlerden elde edilen t\u00fcm gelirler, mal ve hizmetlerin Kuzey K\u0131br\u0131s T\u00fcrk Cumhuriyeti’ne y\u00f6nelik olmamas\u0131 durumunda Kurumlar ve Gelir Vergilerinden muaft\u0131r. <\/span><\/p>\n

Kuzey K\u0131br\u0131s Serbest Ticaret B\u00f6lgesi \u015firketi herhangi bir Katma De\u011fer Vergisine tabi de\u011fildir, <\/span><\/p>\n

Kurum K\u00e2rlar\u0131 \u00dczerinden %0 Vergi, <\/span><\/p>\n

\u015eirketten \u00f6denen temett\u00fcler \u00fczerinden stopaj vergisi al\u0131nmaz, <\/span><\/p>\n

Yerle\u015fik olmayan hissedarlar i\u00e7in gelir vergisi yok (KKTC’de takvim y\u0131l\u0131 i\u00e7inde 183 g\u00fcnden az ikamet eden). <\/span><\/p>\n","protected":false},"excerpt":{"rendered":"

1- Ki\u015fisel Gelir Vergisi ve Kurumlar Vergisi T\u00fcm \u015firketler ve di\u011fer t\u00fczel ki\u015filer (kooperatif birlikleri hari\u00e7) Kurumlar Vergisi ile y\u00fck\u00fcml\u00fcd\u00fcr. Eyalette Yerel \u015eirketler olarak kay\u0131tl\u0131 olan \u015firketler, vergiye tabi gelir \u00fczerinden %10 vergi ile y\u00fck\u00fcml\u00fcd\u00fcr. Yabanc\u0131 \u015eirketler de sadece KKTC’de elde ettikleri ticari veya di\u011fer kazan\u00e7lar\u0131 \u00fczerinden %10 oran\u0131nda vergiye tabidirler. Bir \u015firket, i\u015finin merkezi […]<\/p>\n","protected":false},"author":1,"featured_media":31857,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[248],"tags":[],"class_list":["post-33110","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-vergi-ve-yasal"],"acf":[],"yoast_head":"\nYabanc\u0131 Yat\u0131r\u0131mc\u0131lar - Mediterra Group<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/mediterra.group\/foreign-investors\/\" \/>\n<meta property=\"og:locale\" content=\"tr_TR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Yabanc\u0131 Yat\u0131r\u0131mc\u0131lar - Mediterra Group\" \/>\n<meta property=\"og:description\" content=\"1- Ki\u015fisel Gelir Vergisi ve Kurumlar Vergisi T\u00fcm \u015firketler ve di\u011fer t\u00fczel ki\u015filer (kooperatif birlikleri hari\u00e7) Kurumlar Vergisi ile y\u00fck\u00fcml\u00fcd\u00fcr. Eyalette Yerel \u015eirketler olarak kay\u0131tl\u0131 olan \u015firketler, vergiye tabi gelir \u00fczerinden %10 vergi ile y\u00fck\u00fcml\u00fcd\u00fcr. Yabanc\u0131 \u015eirketler de sadece KKTC’de elde ettikleri ticari veya di\u011fer kazan\u00e7lar\u0131 \u00fczerinden %10 oran\u0131nda vergiye tabidirler. 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