{"id":947,"date":"2026-06-02T00:30:39","date_gmt":"2026-06-01T21:30:39","guid":{"rendered":"https:\/\/ilhantaspinar.com\/?p=947"},"modified":"2026-06-02T01:03:33","modified_gmt":"2026-06-01T22:03:33","slug":"nakdi-sermaye-artislarinda-kullanilacak-faiz-oranlari","status":"publish","type":"post","link":"https:\/\/ilhantaspinar.com\/index.php\/2026\/06\/02\/nakdi-sermaye-artislarinda-kullanilacak-faiz-oranlari\/","title":{"rendered":"Nakdi Sermaye Art\u0131\u015flar\u0131nda Kullan\u0131lacak Faiz Oranlar\u0131"},"content":{"rendered":"<div id=\"model-response-message-contentr_af45893ea1803314\" class=\"markdown markdown-main-panel stronger enable-updated-hr-color\" dir=\"ltr\" aria-live=\"polite\" aria-busy=\"false\">\n<p style=\"text-align: justify;\" data-path-to-node=\"0\">5520 say\u0131l\u0131 Kurumlar Vergisi Kanunu\u2019nun 10. maddesinin birinci f\u0131kras\u0131n\u0131n (\u0131) bendi uyar\u0131nca, sermaye \u015firketlerinin nakdi sermaye art\u0131r\u0131mlar\u0131 \u00fczerinden hesaplayacaklar\u0131 faiz indiriminde esas al\u0131nan temel g\u00f6sterge; T\u00fcrkiye Cumhuriyet Merkez Bankas\u0131 (TCMB) taraf\u0131ndan ilgili y\u0131l i\u00e7in en son a\u00e7\u0131klanan &#8220;Bankalarca a\u00e7\u0131lan TL cinsinden ticari kredilere uygulanan a\u011f\u0131rl\u0131kl\u0131 y\u0131ll\u0131k ortalama faiz oran\u0131&#8221;d\u0131r.<\/p>\n<p style=\"text-align: justify;\" data-path-to-node=\"1\">TCMB\u2019nin veri da\u011f\u0131t\u0131m sistemindeki (EVDS) zaman serilerinde bankalar\u0131n geriye d\u00f6n\u00fck d\u00fczeltmeleri nedeniyle d\u00f6nem d\u00f6nem revizyonlar yap\u0131labilmektedir. Kurumlar vergisi beyanname d\u00f6nemleri ve g\u00fcncel veri serileri dikkate al\u0131narak, 2020 y\u0131l\u0131ndan bu yana hesaplamalarda esas al\u0131nmas\u0131 gereken nihai ve revize edilmi\u015f y\u0131ll\u0131k faiz oranlar\u0131 \u015fu \u015fekildedir:<\/p>\n<h3 data-path-to-node=\"2\">Y\u0131llar \u0130tibar\u0131yla Nakdi Sermaye Art\u0131r\u0131m\u0131 Faiz \u0130ndirimi Oranlar\u0131<\/h3>\n<table style=\"width: 64.5188%; height: 216px;\" data-path-to-node=\"3\">\n<thead>\n<tr style=\"height: 48px;\">\n<td style=\"height: 48px;\"><strong>Hesap D\u00f6nemi<\/strong><\/td>\n<td style=\"height: 48px;\"><strong>TCMB Taraf\u0131ndan A\u00e7\u0131klanan Esas Faiz Oran\u0131<\/strong><\/td>\n<\/tr>\n<\/thead>\n<tbody>\n<tr style=\"height: 24px;\">\n<td style=\"height: 24px;\"><span data-path-to-node=\"3,1,0,0\"><b data-path-to-node=\"3,1,0,0\" data-index-in-node=\"0\">2020 Y\u0131l\u0131<\/b><\/span><\/td>\n<td style=\"height: 24px; text-align: center;\"><span data-path-to-node=\"3,1,1,0\">%19,62<\/span><\/td>\n<\/tr>\n<tr style=\"height: 24px;\">\n<td style=\"height: 24px;\"><span data-path-to-node=\"3,2,0,0\"><b data-path-to-node=\"3,2,0,0\" data-index-in-node=\"0\">2021 Y\u0131l\u0131<\/b><\/span><\/td>\n<td style=\"height: 24px; text-align: center;\"><span data-path-to-node=\"3,2,1,0\">%24,51<\/span><\/td>\n<\/tr>\n<tr style=\"height: 24px;\">\n<td style=\"height: 24px;\"><span data-path-to-node=\"3,3,0,0\"><b data-path-to-node=\"3,3,0,0\" data-index-in-node=\"0\">2022 Y\u0131l\u0131<\/b><\/span><\/td>\n<td style=\"height: 24px; text-align: center;\"><span data-path-to-node=\"3,3,1,0\">%13,47 <i data-path-to-node=\"3,3,1,0\" data-index-in-node=\"7\">(%13,54&#8217;ten revize edilmi\u015ftir)<\/i><\/span><\/td>\n<\/tr>\n<tr style=\"height: 24px;\">\n<td style=\"height: 24px;\"><span data-path-to-node=\"3,4,0,0\"><b data-path-to-node=\"3,4,0,0\" data-index-in-node=\"0\">2023 Y\u0131l\u0131<\/b><\/span><\/td>\n<td style=\"height: 24px; text-align: center;\"><span data-path-to-node=\"3,4,1,0\">%53,11 <i data-path-to-node=\"3,4,1,0\" data-index-in-node=\"7\">(%52,73&#8217;ten revize edilmi\u015ftir)<\/i><\/span><\/td>\n<\/tr>\n<tr style=\"height: 24px;\">\n<td style=\"height: 24px;\"><span data-path-to-node=\"3,5,0,0\"><b data-path-to-node=\"3,5,0,0\" data-index-in-node=\"0\">2024 Y\u0131l\u0131<\/b><\/span><\/td>\n<td style=\"height: 24px; text-align: center;\"><span data-path-to-node=\"3,5,1,0\">%55,58<\/span><\/td>\n<\/tr>\n<tr style=\"height: 48px;\">\n<td style=\"height: 48px;\"><span data-path-to-node=\"3,6,0,0\"><b data-path-to-node=\"3,6,0,0\" data-index-in-node=\"0\">2025 Y\u0131l\u0131<\/b><\/span><\/td>\n<td style=\"height: 48px; text-align: center;\"><span data-path-to-node=\"3,6,1,0\">%45,34 <i data-path-to-node=\"3,6,1,0\" data-index-in-node=\"7\">(Son ge\u00e7ici vergi\/y\u0131l sonu itibar\u0131yla a\u00e7\u0131klanan g\u00fcncel oran)<\/i><\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<h3 data-path-to-node=\"4\"><\/h3>\n<\/div>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>5520 say\u0131l\u0131 Kurumlar Vergisi Kanunu\u2019nun 10. maddesinin birinci f\u0131kras\u0131n\u0131n (\u0131) bendi uyar\u0131nca, sermaye \u015firketlerinin nakdi sermaye art\u0131r\u0131mlar\u0131 \u00fczerinden hesaplayacaklar\u0131 faiz indiriminde esas al\u0131nan temel g\u00f6sterge; T\u00fcrkiye Cumhuriyet Merkez Bankas\u0131 (TCMB) taraf\u0131ndan ilgili y\u0131l i\u00e7in en son a\u00e7\u0131klanan &#8220;Bankalarca a\u00e7\u0131lan TL cinsinden ticari kredilere uygulanan a\u011f\u0131rl\u0131kl\u0131 y\u0131ll\u0131k ortalama faiz oran\u0131&#8221;d\u0131r. TCMB\u2019nin veri da\u011f\u0131t\u0131m sistemindeki (EVDS) zaman [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":955,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"footnotes":""},"categories":[36],"tags":[54],"class_list":["post-947","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-pratik","tag-kvk"],"aioseo_notices":[],"_links":{"self":[{"href":"https:\/\/ilhantaspinar.com\/index.php\/wp-json\/wp\/v2\/posts\/947","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/ilhantaspinar.com\/index.php\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/ilhantaspinar.com\/index.php\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/ilhantaspinar.com\/index.php\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/ilhantaspinar.com\/index.php\/wp-json\/wp\/v2\/comments?post=947"}],"version-history":[{"count":2,"href":"https:\/\/ilhantaspinar.com\/index.php\/wp-json\/wp\/v2\/posts\/947\/revisions"}],"predecessor-version":[{"id":956,"href":"https:\/\/ilhantaspinar.com\/index.php\/wp-json\/wp\/v2\/posts\/947\/revisions\/956"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ilhantaspinar.com\/index.php\/wp-json\/wp\/v2\/media\/955"}],"wp:attachment":[{"href":"https:\/\/ilhantaspinar.com\/index.php\/wp-json\/wp\/v2\/media?parent=947"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ilhantaspinar.com\/index.php\/wp-json\/wp\/v2\/categories?post=947"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ilhantaspinar.com\/index.php\/wp-json\/wp\/v2\/tags?post=947"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}