{"id":261,"date":"2026-05-04T16:56:22","date_gmt":"2026-05-04T13:56:22","guid":{"rendered":"https:\/\/lorenz.com.tr\/?p=261"},"modified":"2026-05-04T16:56:22","modified_gmt":"2026-05-04T13:56:22","slug":"hizmet-ihracati-ve-yurt-disi-istirak-kazanclarina-yonelik-vergi-tesvikleri-29-04-2026-tax-incentives-for-service-exports-and-foreign-subsidiary-income-29-04-2026","status":"publish","type":"post","link":"https:\/\/lorenz.com.tr\/en\/hizmet-ihracati-ve-yurt-disi-istirak-kazanclarina-yonelik-vergi-tesvikleri-29-04-2026-tax-incentives-for-service-exports-and-foreign-subsidiary-income-29-04-2026\/","title":{"rendered":"Hizmet \u0130hracat\u0131 ve Yurt D\u0131\u015f\u0131 \u0130\u015ftirak Kazan\u00e7lar\u0131na Y\u00f6nelik Vergi Te\u015fvikleri (29.04.2026) Tax Incentives for Service Exports and Foreign Subsidiary Income (29.04.2026)"},"content":{"rendered":"

Hizmet \u0130hracat\u0131 ve Yurt D\u0131\u015f\u0131 \u0130\u015ftirak Kazan\u00e7lar\u0131na Y\u00f6nelik Vergi Te\u015fvikleri (29.04.2026)
\nTax Incentives for Service Exports and Foreign Subsidiary Income (29.04.2026)<\/strong><\/p>\n

29.04.2026 tarihli Cumhurba\u015fkan\u0131 Karar\u0131 ile, uluslararas\u0131 faaliyet g\u00f6steren \u015firketlere y\u00f6nelik \u00f6nemli kurumlar vergisi te\u015fvikleri y\u00fcr\u00fcrl\u00fc\u011fe girmi\u015ftir. D\u00fczenlemeler; hizmet ihrac\u0131n\u0131 art\u0131rmak ve yurt d\u0131\u015f\u0131 yat\u0131r\u0131mlar\u0131 te\u015fvik etmek amac\u0131 ta\u015f\u0131maktad\u0131r.<\/p>\n

1. Hizmet \u0130hrac\u0131nda Kazan\u00e7 \u0130ndirimi: %100<\/p>\n

Daha \u00f6nce %80 olan hizmet ihrac\u0131 kazan\u00e7 indirimi %100\u2019e \u00e7\u0131kar\u0131lm\u0131\u015ft\u0131r.<\/p>\n

Kapsam:
\nBu d\u00fczenleme; yaz\u0131l\u0131m, bili\u015fim ve teknoloji hizmetleri, m\u00fchendislik ve mimarl\u0131k faaliyetleri, tasar\u0131m ve dijital i\u00e7erik \u00fcretimi, sa\u011fl\u0131k ve t\u0131bbi raporlama hizmetleri, muhasebe, denetim ve dan\u0131\u015fmanl\u0131k hizmetleri, \u00e7a\u011fr\u0131 merkezi ve m\u00fc\u015fteri destek hizmetleri, veri analizi ve raporlama faaliyetleri ile e\u011fitim ve dan\u0131\u015fmanl\u0131k hizmetlerinden elde edilen gelirleri kapsamaktad\u0131r.<\/p>\n

\u015eartlar:
\n\u0130ndirimin uygulanabilmesi i\u00e7in hizmetin yurt d\u0131\u015f\u0131ndaki ki\u015fi veya kurumlara sunulmas\u0131 ve bu hizmetten yurt d\u0131\u015f\u0131nda faydalan\u0131lmas\u0131 gerekmektedir. Ayr\u0131ca gelirin d\u00f6viz cinsinden elde edilmesi, ayr\u0131 hesaplarda izlenebilir \u015fekilde muhasebele\u015ftirilmesi ve gerekli belgelerle tevsik edilmesi zorunludur.<\/p>\n

\u015eartlar\u0131n sa\u011flanmas\u0131 halinde hizmet ihrac\u0131ndan elde edilen kazan\u00e7lar fiilen vergisiz hale gelebilecektir.<\/p>\n

2. Yurt D\u0131\u015f\u0131 \u0130\u015ftirak Kazan\u00e7lar\u0131 \u0130stisnas\u0131: %80
\nYurt d\u0131\u015f\u0131 i\u015ftiraklerden elde edilen kazan\u00e7lara uygulanan istisna oran\u0131 %50\u2019den %80\u2019e y\u00fckseltilmi\u015ftir.<\/p>\n

Kapsam:
\nBu istisna, yurt d\u0131\u015f\u0131nda mukim i\u015ftiraklerden elde edilen temett\u00fc gelirlerini ve belirli \u015fartlar dahilinde ger\u00e7ekle\u015fen i\u015ftirak sat\u0131\u015f kazan\u00e7lar\u0131n\u0131 kapsamaktad\u0131r.<\/p>\n

\u015eartlar:
\n\u0130stisnadan yararlan\u0131labilmesi i\u00e7in i\u015ftirak edilen \u015firketin yurt d\u0131\u015f\u0131nda mukim olmas\u0131, mevzuatta belirlenen asgari i\u015ftirak oran\u0131 ve elde tutma s\u00fcresinin sa\u011flanmas\u0131 gerekmektedir. Ayr\u0131ca elde edilen kazanc\u0131n T\u00fcrkiye\u2019ye transfer edilmesi ve ilgili kazanc\u0131n i\u015ftirak \u00fclkesinde vergilendirilmi\u015f olmas\u0131 \u015fartt\u0131r.<\/p>\n

Bu d\u00fczenleme ile kazanc\u0131n yaln\u0131zca %20\u2019lik k\u0131sm\u0131 vergilendirilecek olup, efektif vergi y\u00fck\u00fc \u00f6nemli \u00f6l\u00e7\u00fcde azalacakt\u0131r.<\/p>\n

3. Uygulamada Dikkat Edilmesi Gereken Hususlar
\nS\u00f6z konusu te\u015fviklerden yararlan\u0131labilmesi i\u00e7in s\u00f6zle\u015fme ve fatura yap\u0131s\u0131n\u0131n do\u011fru kurgulanmas\u0131, gelirlerin ayr\u0131 hesaplarda izlenmesi ve transfer fiyatland\u0131rmas\u0131 kurallar\u0131na tam uyum sa\u011flanmas\u0131 gerekmektedir. Ayr\u0131ca hizmetten yurt d\u0131\u015f\u0131nda faydalan\u0131ld\u0131\u011f\u0131n\u0131n ispatlanmas\u0131 ve ilgili ikincil mevzuat ile idari d\u00fczenlemelerin yak\u0131ndan takip edilmesi b\u00fcy\u00fck \u00f6nem ta\u015f\u0131maktad\u0131r.<\/p>\n

Tax Incentives for Service Exports and Foreign Subsidiary Income (29.04.2026)<\/strong><\/p>\n

With the Presidential Decree dated 29.04.2026, significant corporate tax incentives have been introduced for companies engaged in international activities. The regulation aims to increase service exports and encourage foreign investments.<\/p>\n

1. Service Export Income Deduction: 100%
\nThe service export income deduction, which was previously applied at 80%, has been increased to 100%.<\/p>\n

Scope:
\nThis regulation covers income derived from software, information technology and digital services, engineering and architectural activities, design and digital content production, healthcare and medical reporting services, accounting, audit and consultancy services, call center and customer support services, data analysis and reporting activities, as well as education and training services.<\/p>\n

Conditions:
\nTo benefit from the deduction, the services must be provided to non-resident individuals or entities and must be consumed outside T\u00fcrkiye. In addition, the related income must be earned in foreign currency, recorded in separate and traceable accounts, and supported with appropriate documentation.<\/p>\n

Where these conditions are satisfied, income derived from service exports may effectively become tax-exempt.<\/p>\n

2. Foreign Subsidiary Income Exemption: 80%<\/p>\n

The tax exemption applicable to income derived from foreign subsidiaries has been increased from 50% to 80%.<\/p>\n

Scope:
\nThis exemption applies to dividend income received from foreign subsidiaries, as well as capital gains arising from the disposal of such participations, subject to certain conditions.<\/p>\n

Conditions:
\nTo benefit from the exemption, the subsidiary must be a non-resident company. The minimum participation ratio and holding period requirements stipulated in the legislation must be met. In addition, the income must be repatriated to T\u00fcrkiye, and it must have been subject to taxation in the country where the subsidiary is located.<\/p>\n

Under this framework, only 20% of the relevant income will be subject to taxation, resulting in a significantly reduced effective tax burden.<\/p>\n

3. Key Considerations in Practice
\nIn order to benefit from these incentives, proper structuring of contracts and invoices is essential, and income must be separately tracked in the accounting records. Full compliance with transfer pricing regulations is also required. Furthermore, it is critical to demonstrate that the services are consumed outside T\u00fcrkiye, while secondary legislation and administrative guidance should be closely monitored.<\/p>\n","protected":false},"excerpt":{"rendered":"

Hizmet \u0130hracat\u0131 ve Yurt D\u0131\u015f\u0131 \u0130\u015ftirak Kazan\u00e7lar\u0131na Y\u00f6nelik Vergi Te\u015fvikleri (29.04.2026) Tax Incentives for Service Exports and Foreign Subsidiary Income (29.04.2026) 29.04.2026 tarihli Cumhurba\u015fkan\u0131 Karar\u0131 ile, uluslararas\u0131 faaliyet g\u00f6steren \u015firketlere y\u00f6nelik \u00f6nemli kurumlar vergisi te\u015fvikleri y\u00fcr\u00fcrl\u00fc\u011fe girmi\u015ftir. D\u00fczenlemeler; hizmet ihrac\u0131n\u0131 art\u0131rmak ve yurt d\u0131\u015f\u0131 yat\u0131r\u0131mlar\u0131 te\u015fvik etmek amac\u0131 ta\u015f\u0131maktad\u0131r. 1. Hizmet \u0130hrac\u0131nda Kazan\u00e7 \u0130ndirimi: %100 […]<\/p>\n","protected":false},"author":1,"featured_media":238,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":[],"categories":[2],"tags":[],"_links":{"self":[{"href":"https:\/\/lorenz.com.tr\/en\/wp-json\/wp\/v2\/posts\/261"}],"collection":[{"href":"https:\/\/lorenz.com.tr\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/lorenz.com.tr\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/lorenz.com.tr\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/lorenz.com.tr\/en\/wp-json\/wp\/v2\/comments?post=261"}],"version-history":[{"count":1,"href":"https:\/\/lorenz.com.tr\/en\/wp-json\/wp\/v2\/posts\/261\/revisions"}],"predecessor-version":[{"id":262,"href":"https:\/\/lorenz.com.tr\/en\/wp-json\/wp\/v2\/posts\/261\/revisions\/262"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/lorenz.com.tr\/en\/wp-json\/wp\/v2\/media\/238"}],"wp:attachment":[{"href":"https:\/\/lorenz.com.tr\/en\/wp-json\/wp\/v2\/media?parent=261"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/lorenz.com.tr\/en\/wp-json\/wp\/v2\/categories?post=261"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/lorenz.com.tr\/en\/wp-json\/wp\/v2\/tags?post=261"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}