Ar-Ge ve tasar\u0131m merkezleri ile Teknoloji Geli\u015ftirme B\u00f6lgelerinde faaliyet g\u00f6steren \u015firketleri i lgilendiren %3 yat\u0131r\u0131m y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fc, 2025 y\u0131l\u0131 kazan\u00e7lar\u0131yla birlikte yeniden g\u00fcndemde.<\/p>\n
D\u00fczenlemenin temeli, 5746 say\u0131l\u0131 Ar-Ge ve Tasar\u0131m Faaliyetlerinin Desteklenmesi Hakk\u0131nda Kanun ile 4691 say\u0131l\u0131 Teknoloji Geli\u015ftirme B\u00f6lgeleri Kanunu\u2019na dayan\u0131yor. Vergi te\u015fviklerinden yararlanan \u015firketlerin, elde ettikleri avantaj\u0131n bir b\u00f6l\u00fcm\u00fcn\u00fc yeniden teknoloji ve giri\u015fimcilik alanlar\u0131na y\u00f6nlendirmesini ama\u00e7layan yat\u0131r\u0131m mekanizmas\u0131 7263 say\u0131l\u0131 Kanun ile 2021 y\u0131l\u0131nda uygulamaya al\u0131nd\u0131.<\/p>\n
Son olarak 31 Aral\u0131k 2025 tarihli 10803 say\u0131l\u0131 Cumhurba\u015fkan\u0131 Karar\u0131 ile uygulamadaki tutarlar yeniden belirlendi. 1 Ocak 2026’dan itibaren Ar-Ge\/tasar\u0131m indirimi veya teknokent kazan\u00e7 istisnas\u0131 tutar\u0131 5 milyon TL ve \u00fczerinde olan \u015firketler i\u00e7in yat\u0131r\u0131m oran\u0131 %3 olarak uygulan\u0131yor. Y\u0131ll\u0131k yat\u0131r\u0131m y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fc ise 100 milyon TL ile s\u0131n\u0131rland\u0131r\u0131l\u0131yor.<\/p>\n
\u00d6rne\u011fin 2025 y\u0131l\u0131 kurumlar vergisi beyannamesinde 10 milyon TL tutar\u0131nda Ar-Ge indirimi veya teknokent kazan\u00e7 istisnas\u0131ndan yararlanan bir \u015firketin, 300 bin TL tutar\u0131nda yat\u0131r\u0131m yapmas\u0131 gerekiyor.<\/p>\n
D\u00fczenlemenin amac\u0131, vergi te\u015fvikleriyle sa\u011flanan avantaj\u0131n bir b\u00f6l\u00fcm\u00fcn\u00fcn Ar-Ge, teknoloji ve giri\u015fimcilik ekosistemine yeniden kazand\u0131r\u0131lmas\u0131.<\/p>\n
Ancak uygulaman\u0131n \u015firketler a\u00e7\u0131s\u0131ndan \u00f6zellikle y\u0131l sonunda \u00f6nemli bir finansman ve nakit ak\u0131\u015f\u0131 sorunu olu\u015fturabilece\u011fi belirtiliyor. Y\u0131l i\u00e7inde yat\u0131r\u0131m y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fc i\u00e7in ayr\u0131ca kaynak ay\u0131rmayan \u015firketler, y\u0131l sonunda ortaya \u00e7\u0131kan %3′ l\u00fck tutar\u0131 k\u0131sa s\u00fcrede kar\u015f\u0131lamak zorunda kalabiliyor. Bu durum, \u00f6zellikle y\u00fcksek tutarda te\u015fvikten yararlanan i\u015fletmeler a\u00e7\u0131s\u0131ndan ek mali y\u00fck ve finansman bask\u0131s\u0131 olu\u015fturabiliyor.<\/p>\n
\u015eirketlerin 2025 y\u0131l\u0131 kurumlar vergisi beyannamelerini haz\u0131rlarken yararland\u0131klar\u0131 indirim ve istisna tutarlar\u0131n\u0131 dikkate alarak %3 yat\u0131r\u0131m y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fcn\u00fc \u00f6nceden hesaplamalar\u0131 ve gerekli finansal planlamay\u0131 yapmalar\u0131 gerekiyor.<\/p>\n
S\u00f6z konusu uygulamaya uyulmamas\u0131 durumunda yararlan\u0131lan istisna\/indirim tutar\u0131n\u0131n %20’si y\u0131ll\u0131k beyannamede iptal edilmekte ve ilave vergi y\u00fck\u00fc do\u011fmaktad\u0131r.<\/p>\n
Y\u0131l sonuna do\u011fru yat\u0131r\u0131m fonlar\u0131n\u0131n sat\u0131\u015flar\u0131n\u0131n kapanmas\u0131 veya kulu\u00e7ka merkezinde faaliyet g\u00f6steren firmalardan hisse al\u0131m\u0131 ile ilgili sicil yo\u011funlu\u011fu olu\u015fabilece\u011finden,ma\u011fduriyet ya\u015famamak ad\u0131na s\u00f6z konusu yasal zorunluluklar\u0131n m\u00fcmk\u00fcn olan en k\u0131sa s\u00fcrede tamamlanmas\u0131n\u0131 \u00f6neririz.<\/p>\n
3% Investment Obligation for R&D Companies: New Period for 2025 Earnings<\/strong><\/p>\n The 3% investment obligation concerning companies operating in R&D and design centers and Technology Development Zones has once again come to the forefront with the 2025 earnings.<\/p>\n The regulation is based on Law No. 5746 on Supporting Research, Development and Design Activities and Law No. 4691 on Technology Development Zones. The investment mechanism, which aims to channel a portion of the benefits obtained through tax incentives back into technology and entrepreneurship, was introduced in 2021 under Law No. 7263.<\/p>\n Most recently, the applicable thresholds were revised by Presidential Decree No. 10803 dated December 31, 2025. As of January 1, 2026, a 3% investment rate applies to companies whose R&D\/design deduction or Technology Development Zone income exemption amount is TRY 5 million or more. The annual investment obligation is capped at TRY 100 million.<\/p>\n For example, a company that benefits from a TRY 10 million R&D deduction or Technology Development Zone income exemption in its 2025 corporate income tax return is required to make an investment of TRY 300,000.<\/p>\n The purpose of the regulation is to ensure that a portion of the benefit provided through tax incentives is reinvested in the R&D, technology, and entrepreneurship ecosystem.<\/p>\n However, it is noted that the implementation may create significant financing and cash-flow challenges for companies, particularly toward the end of the year. Companies that have not separately allocated funds for the investment obligation during the year may have to meet the resulting 3% amount within a short period at year-end. This may create an additional financial burden and financing pressure, particularly for businesses benefiting from high levels of tax incentives.<\/p>\n When preparing their 2025 corporate income tax returns, companies should calculate the 3% investment obligation in advance by taking into account the deduction and exemption amounts they have benefited from and should make the necessary financial planning accordingly.<\/p>\n In the event of non-compliance with the requirement, 20% of the exemption\/deduction amount utilized is disallowed in the annual tax return, resulting in an additional tax liability.<\/p>\n As the sales of investment funds may be closed toward the end of the year and there may be increased registry workload concerning the acquisition of shares in companies operating within incubation centers, we recommend completing the relevant legal requirements as soon as possible in order to avoid any potential difficulties.<\/p>\n","protected":false},"excerpt":{"rendered":" Ar-Ge ve tasar\u0131m merkezleri ile Teknoloji Geli\u015ftirme B\u00f6lgelerinde faaliyet g\u00f6steren \u015firketleri i lgilendiren %3 yat\u0131r\u0131m y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fc, 2025 y\u0131l\u0131 kazan\u00e7lar\u0131yla birlikte yeniden g\u00fcndemde. D\u00fczenlemenin temeli, 5746 say\u0131l\u0131 Ar-Ge ve Tasar\u0131m Faaliyetlerinin Desteklenmesi Hakk\u0131nda Kanun ile 4691 say\u0131l\u0131 Teknoloji Geli\u015ftirme B\u00f6lgeleri Kanunu\u2019na dayan\u0131yor. Vergi te\u015fviklerinden yararlanan \u015firketlerin, elde ettikleri avantaj\u0131n bir b\u00f6l\u00fcm\u00fcn\u00fc yeniden teknoloji ve giri\u015fimcilik alanlar\u0131na […]<\/p>\n","protected":false},"author":1,"featured_media":169,"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\/287"}],"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=287"}],"version-history":[{"count":1,"href":"https:\/\/lorenz.com.tr\/en\/wp-json\/wp\/v2\/posts\/287\/revisions"}],"predecessor-version":[{"id":288,"href":"https:\/\/lorenz.com.tr\/en\/wp-json\/wp\/v2\/posts\/287\/revisions\/288"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/lorenz.com.tr\/en\/wp-json\/wp\/v2\/media\/169"}],"wp:attachment":[{"href":"https:\/\/lorenz.com.tr\/en\/wp-json\/wp\/v2\/media?parent=287"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/lorenz.com.tr\/en\/wp-json\/wp\/v2\/categories?post=287"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/lorenz.com.tr\/en\/wp-json\/wp\/v2\/tags?post=287"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}