{"id":19361,"date":"2020-12-22T14:26:28","date_gmt":"2020-12-22T11:26:28","guid":{"rendered":"http:\/\/localhost:8080\/?p=19361"},"modified":"2026-10-19T10:38:45","modified_gmt":"2026-10-19T07:38:45","slug":"ar-ge-ve-cevre-yatirimlarina-5-bolge-tesvikleri","status":"publish","type":"post","link":"https:\/\/kompozit.org.tr\/en\/ar-ge-ve-cevre-yatirimlarina-5-bolge-tesvikleri\/","title":{"rendered":"Ar-Ge ve \u00c7evre Yat\u0131r\u0131m. 5. B\u00f6lge Te\u015fvikleri"},"content":{"rendered":"<p>T.C. Sanayi ve Teknoloji Bakanl\u0131\u011f\u0131 Te\u015fvik Uygulama ve Yabanc\u0131 Sermaye Genel M\u00fcd\u00fcrl\u00fc\u011f\u00fc taraf\u0131ndan \u201c2012\/3305 say\u0131l\u0131 Yat\u0131r\u0131mlarda Devlet Yard\u0131mlar\u0131 Hakk\u0131nda Karar\u201d kapsam\u0131nda y\u00fcr\u00fct\u00fclen Yat\u0131r\u0131m Te\u015fvik Sistemi\u2019nde a\u015fa\u011f\u0131daki linkte yer alan Karar de\u011fi\u015fikli\u011fi ile \u201cAr-Ge Yat\u0131r\u0131mlar\u0131\u201d ve \u201c\u00c7evre Yat\u0131r\u0131mlar\u0131\u201d \u00d6ncelikli Yat\u0131r\u0131m kapsam\u0131na al\u0131nm\u0131\u015f ve 5. B\u00f6lge Te\u015fviklerinden yararlanma imk\u00e2n\u0131 tan\u0131nm\u0131\u015ft\u0131r. Karar de\u011fi\u015fikli\u011fi ile ayr\u0131ca \u201cAsgari 50 milyon TL tutar\u0131ndaki elektrik veya hidrojenle \u00e7al\u0131\u015fan ula\u015f\u0131m ara\u00e7lar\u0131 imalat\u0131n\u0131 da i\u00e7eren sanayi tesisi yat\u0131r\u0131mlar\u0131\u201d da \u00d6ncelikli Yat\u0131r\u0131m kapsam\u0131na al\u0131nm\u0131\u015f olup \u201c\u0130stanbul \u0130li hari\u00e7 olmak \u00fczere, <a href=\"https:\/\/biruni.tuik.gov.tr\/DIESS\/SiniflamaSatirListeAction.do?surumId=118&amp;kod=2710.8.02&amp;ustKod=2710.8.02&amp;seviye=1&amp;detay=E&amp;turId=2&amp;turAdi=%202.%20%C3%9Cr%C3%BCn%20S%C4%B1n%C4%B1flamalar%C4%B1&amp;satirId=2225355\" target=\"_blank\" rel=\"noopener noreferrer\">US-97 kodu 2710.8.02 olan ferro-krom \u00fcretimine<\/a> y\u00f6nelik yat\u0131r\u0131mlara\u201d da bulundu\u011fu b\u00f6lgedeki te\u015fviklerden (Kocaeli i\u00e7in 1. B\u00f6lge ve Sakarya i\u00e7in 2. B\u00f6lge) yararlanma imk\u00e2n\u0131 getirilmi\u015ftir.<\/p>\n<ul>\n<li><strong>Ar-Ge Yat\u0131r\u0131m\u0131 tan\u0131m\u0131: <\/strong>Yeni bir \u00fcr\u00fcn geli\u015ftirilmesi, \u00fcr\u00fcn kalite ve standard\u0131n\u0131n y\u00fckseltilmesi, maliyet d\u00fc\u015f\u00fcr\u00fcc\u00fc ve standart y\u00fckseltici yeni bir teknolojinin \u00fclke \u015fartlar\u0131na uyumunun sa\u011flanmas\u0131 amac\u0131yla bilimsel esaslara uygun olarak yap\u0131lan ve her a\u015famas\u0131 belirlenmi\u015f ara\u015ft\u0131rma ve geli\u015ftirme \u00e7al\u0131\u015fmalar\u0131 i\u00e7in ger\u00e7ekle\u015ftirilecek yat\u0131r\u0131mlar (Kocaeli ve Sakarya i\u00e7in asgari sabit yat\u0131r\u0131m tutar\u0131: 1 milyon TL)<\/li>\n<\/ul>\n<ul>\n<li><strong>\u00c7evre Yat\u0131r\u0131m\u0131 tan\u0131m\u0131: <\/strong>Do\u011frudan ticari mal \u00fcretimine y\u00f6nelik olmayan, mevcut veya ger\u00e7ekle\u015ftirilecek tesislerin kat\u0131, s\u0131v\u0131 veya gaz gibi at\u0131klar\u0131n\u0131n temizlenmesine veya yok edilmesine y\u00f6nelik yat\u0131r\u0131mlar (Kocaeli ve Sakarya i\u00e7in asgari sabit yat\u0131r\u0131m tutar\u0131: 1 milyon TL)<\/li>\n<\/ul>\n<p>Resm\u00ee Gazete\u2019de yay\u0131nlanan Karar de\u011fi\u015fikli\u011fi: <a href=\"https:\/\/www.resmigazete.gov.tr\/eskiler\/2020\/12\/20201217-1.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">https:\/\/www.resmigazete.gov.tr\/eskiler\/2020\/12\/20201217-1.pdf<\/a><\/p>\n<p>Sanayi ve Teknoloji Bakanl\u0131\u011f\u0131\u2019n\u0131n ilgili sayfas\u0131: <a href=\"https:\/\/www.sanayi.gov.tr\/destek-ve-tesvikler\/yatirim-tesvik-sistemleri\" target=\"_blank\" rel=\"noopener noreferrer\">https:\/\/www.sanayi.gov.tr\/destek-ve-tesvikler\/yatirim-tesvik-sistemleri<\/a><\/p>\n<p><strong>\u00d6ncelikli Yat\u0131r\u0131mlara sa\u011flanan te\u015fvikler:<\/strong><\/p>\n<ul>\n<li><a href=\"https:\/\/mail.google.com\/mail\/u\/1\/#m_-6567323284710357123__KDV_%C4%B0stisnas%C4%B1\" target=\"_blank\" rel=\"noopener noreferrer\">KDV \u0130stisnas\u0131<\/a><\/li>\n<li><a href=\"https:\/\/mail.google.com\/mail\/u\/1\/#m_-6567323284710357123__G%C3%BCmr%C3%BCk_Vergisi_Muafiyeti\" target=\"_blank\" rel=\"noopener noreferrer\">G\u00fcmr\u00fck Vergisi Muafiyeti<\/a><\/li>\n<li><a href=\"https:\/\/mail.google.com\/mail\/u\/1\/#m_-6567323284710357123__Y%C4%B1ll%C4%B1k_Kurumlar_Vergisi\" target=\"_blank\" rel=\"noopener noreferrer\">Y\u0131ll\u0131k Kurumlar Vergisi \u0130ndirimi (\u015eah\u0131s firmalar\u0131 i\u00e7in Gelir Vergisi \u0130ndirimi)<\/a><\/li>\n<li><a href=\"https:\/\/mail.google.com\/mail\/u\/1\/#m_-6567323284710357123__Yat%C4%B1r%C4%B1m_kapsam%C4%B1nda_istihdam\" target=\"_blank\" rel=\"noopener noreferrer\">Yat\u0131r\u0131m kapsam\u0131nda istihdam edilen \u00e7al\u0131\u015fanlar i\u00e7in asgari \u00fccrete tekab\u00fcl eden \u201cSGK Primi \u0130\u015fveren Hissesi Deste\u011fi\u201d<\/a><\/li>\n<li><a href=\"https:\/\/mail.google.com\/mail\/u\/1\/#m_-6567323284710357123__Faiz\/K%C3%A2r_Pay%C4%B1_Deste%C4%9Fi\" target=\"_blank\" rel=\"noopener noreferrer\">Faiz\/K\u00e2r Pay\u0131 Deste\u011fi<\/a><\/li>\n<li><a href=\"https:\/\/mail.google.com\/mail\/u\/1\/#m_-6567323284710357123__Te%C5%9Fvik_Belgeli_Yat%C4%B1r%C4%B1mlara\" target=\"_blank\" rel=\"noopener noreferrer\">Te\u015fvik Belgeli Yat\u0131r\u0131mlara sa\u011flanan \u0130lave Te\u015fvikler<\/a><\/li>\n<\/ul>\n<p>#<\/p>\n<p>Te\u015fvik unsurlar\u0131<\/p>\n<p>1<\/p>\n<h4>KDV \u0130stisnas\u0131<\/h4>\n<p>Makine ve Te\u00e7hizat al\u0131mlar\u0131 ile Yaz\u0131l\u0131m ve Gayri Maddi Hak sat\u0131\u015f ve Kiralamalar\u0131 i\u00e7in KDV \u0130stisnas\u0131<\/p>\n<p>2<\/p>\n<h4>G\u00fcmr\u00fck Vergisi Muafiyeti<\/h4>\n<p>Makine ve Te\u00e7hizat al\u0131mlar\u0131 i\u00e7in ithal ise ayr\u0131ca G\u00fcmr\u00fck Vergisi Muafiyeti<\/p>\n<p>3<\/p>\n<h4>Y\u0131ll\u0131k Kurumlar Vergisi \u0130ndirimi<\/h4>\n<h4>(\u015eah\u0131s firmalar\u0131 i\u00e7in Gelir Vergisi \u0130ndirimi)<\/h4>\n<p>\u00b7 Y\u0131ll\u0131k Vergi \u0130ndirimi Oran\u0131: %80 (2017, 2018, 2019, 2020, 2021 ve 2022 y\u0131llar\u0131nda ger\u00e7ekle\u015ftirilecek \u0130malat Sanayi yat\u0131r\u0131m harcamalar\u0131 i\u00e7in %100)<\/p>\n<p>\u00b7 Yat\u0131r\u0131ma Katk\u0131 Oran\u0131: %40 (2017, 2018, 2019, 2020, 2021 ve 2022 y\u0131llar\u0131nda ger\u00e7ekle\u015ftirilecek \u0130malat Sanayi yat\u0131r\u0131m harcamalar\u0131 i\u00e7in %55)<\/p>\n<p>Yat\u0131r\u0131m d\u00f6nemi vergi indirimi<\/p>\n<p>Toplam Vergi \u0130ndiriminin azami %80\u2019i (2017, 2018, 2019, 2020, 2021 ve 2022 y\u0131llar\u0131nda ger\u00e7ekle\u015ftirilecek \u0130malat Sanayi yat\u0131r\u0131m harcamalar\u0131 i\u00e7in %100)<\/p>\n<p>4<\/p>\n<h4>Yat\u0131r\u0131m kapsam\u0131nda istihdam edilen \u00e7al\u0131\u015fanlar i\u00e7in asgari \u00fccrete tekab\u00fcl eden \u201cSGK Primi \u0130\u015fveren Hissesi Deste\u011fi\u201d<\/h4>\n<p>7 y\u0131l (Yararlan\u0131lan destek toplam tutar\u0131n\u0131n yat\u0131r\u0131m tutar\u0131na oran\u0131 azami %35\u2019i olabilir)<\/p>\n<p>5<\/p>\n<h4>Faiz\/K\u00e2r Pay\u0131 Deste\u011fi<\/h4>\n<ul>\n<li>Faiz Deste\u011finden yararlan\u0131labilecek kredi t\u00fcr\u00fc: Asgari 1 y\u0131l Vadeli Yat\u0131r\u0131ma Y\u00f6nelik TL krediler<\/li>\n<li>Faiz Deste\u011finden yararlan\u0131labilecek kredinin te\u015fvik belgesinde kay\u0131tl\u0131 sabit yat\u0131r\u0131m tutar\u0131na oran\u0131: Azami %70<\/li>\n<li>Faiz Deste\u011fi tutar\u0131:\n<ul>\n<li>TL kredilerde 5 puan indirim<\/li>\n<li>D\u00f6viz Kredileri ve D\u00f6vize Endeksli kredilerde 2 puan indirim<\/li>\n<li>\u0130ndirim tutar\u0131n\u0131n \u00fcst limiti: 1,4 milyon TL<\/li>\n<\/ul>\n<\/li>\n<li>Faiz Deste\u011finden yararlan\u0131labilecek kredi kullan\u0131labilecek finansal kurulu\u015flar (Bakanl\u0131kla faiz protokol\u00fc imzalayan finansal kurulu\u015flar): <a href=\"https:\/\/www.sanayi.gov.tr\/destek-ve-tesvikler\/yatirim-tesvik-sistemleri\/md0803011615\" target=\"_blank\" rel=\"noopener noreferrer\">https:\/\/www.sanayi.gov.tr\/destek-ve-tesvikler\/yatirim-tesvik-sistemleri\/md0803011615<\/a><\/li>\n<\/ul>\n<p>6<\/p>\n<h4>Te\u015fvik Belgeli Yat\u0131r\u0131mlara sa\u011flanan \u0130lave Te\u015fvikler<\/h4>\n<p>\u0130n\u015faat Giderleri i\u00e7in KDV \u0130adesi (\u0130malat sanayi yat\u0131r\u0131mlar\u0131 i\u00e7in)<\/p>\n<p><a href=\"https:\/\/www.mevzuat.gov.tr\/MevzuatMetin\/1.5.3065.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">3065 say\u0131l\u0131 KDV Kanununun<\/a> Ge\u00e7ici 37. Maddesi ve <a href=\"https:\/\/www.mevzuat.gov.tr\/MevzuatMetin\/20.5.1950.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">3065 Say\u0131l\u0131 Katma De\u011fer Vergisi Kanununun Ge\u00e7ici 37 nci Maddesi ile 5520 Say\u0131l\u0131 Kurumlar Vergisi Kanununun Ge\u00e7ici 9 uncu Maddesinin Uygulanma S\u00fcreleri Hakk\u0131nda Karar (Karar Say\u0131s\u0131: 1950)<\/a> uyar\u0131nca 2017, 2018, 2019, 2020 ve 2021 y\u0131l\u0131 s\u00fcresince \u0130n\u015faat \u0130\u015fleri kapsam\u0131nda \u00f6denen ve indirim yoluyla telafi edilemeyen KDV i\u00e7in iade (\u0130malat Sanayi yat\u0131r\u0131mlar\u0131 i\u00e7in ge\u00e7erli)<\/p>\n<p>\u0130mar ile ilgili Har\u00e7lardan \u0130stisnalar<\/p>\n<p><a href=\"https:\/\/www.mevzuat.gov.tr\/MevzuatMetin\/1.5.2464.pdf\" target=\"_blank\" rel=\"noopener noreferrer\">2464 say\u0131l\u0131 Belediye Gelirleri Kanunu\u2019nun<\/a> 80. Maddesi uyar\u0131nca Yat\u0131r\u0131m Te\u015fvik Belgesi kapsam\u0131nda in\u015fa edilen yap\u0131 ve tesisler a\u015fa\u011f\u0131daki har\u00e7lardan m\u00fcstesnad\u0131r:<\/p>\n<ul>\n<li>Bina \u0130n\u015faat Harc\u0131<\/li>\n<li>Yap\u0131 Kullanma \u0130zni Harc\u0131<\/li>\n<li>Belediye s\u0131n\u0131rlar\u0131 ve m\u00fccavir alanlar i\u00e7inde \u0130mar Kanunu\u2019na g\u00f6re ilk kez yap\u0131lan veya istek \u00fczerine ger\u00e7ekle\u015ftirilen m\u00fcteakip parselasyon i\u015flemleri kapsam\u0131nda \u201cParselasyon Harc\u0131\u201d<\/li>\n<li>Verilecek ifraz ve tevhit kararlar\u0131 kapsam\u0131nda \u201c\u0130fraz ve Tevhit Harc\u0131\u201d<\/li>\n<li>Proje tasdik i\u015flemleri kapsam\u0131nda \u201cPlan ve Proje Tasdik Harc\u0131\u201d<\/li>\n<li>Zemin ve yol kanal a\u00e7ma izni verilmesi, yap\u0131m ve y\u0131k\u0131m art\u0131\u011f\u0131 malzeme ile toprak kaz\u0131s\u0131n\u0131n ta\u015f\u0131nmas\u0131 i\u00e7in belediyelerce yer g\u00f6sterilmesi ve bu yerlerin tesviyesi kapsam\u0131nda \u201cZemin A\u00e7ma \u0130zni ve Toprak Hafriyat\u0131 Harc\u0131\u201d<\/li>\n<\/ul>\n<p>Damga Vergisi \u0130stisnas\u0131<\/p>\n<p><a href=\"https:\/\/www.mevzuat.gov.tr\/mevzuat?MevzuatNo=22885&amp;MevzuatTur=9&amp;MevzuatTertip=5\" target=\"_blank\" rel=\"noopener noreferrer\">Damga Vergisi Kanunu Genel Tebli\u011fi\u2019nin (Seri No: 60)<\/a> 9. Maddesinin 11. F\u0131kras\u0131n\u0131n a) bendi uyar\u0131nca a\u015fa\u011f\u0131da listelenen ka\u011f\u0131tlar Damga Vergisinden m\u00fcstesnad\u0131r:<\/p>\n<ul>\n<li>Yat\u0131r\u0131m Te\u015fvik Belgesi kapsam\u0131nda yer alan yat\u0131r\u0131m mallar\u0131na ili\u015fkin olarak Yat\u0131r\u0131m Te\u015fvik Belgesi sahibi yat\u0131r\u0131mc\u0131larla bu mallar\u0131n \u00fcreticileri ve tedarik\u00e7ileri aras\u0131nda d\u00fczenlenen ka\u011f\u0131tlar<\/li>\n<li>M\u00fcnhas\u0131ran yat\u0131r\u0131m d\u00f6neminde Yat\u0131r\u0131m Te\u015fvik Belgesi kapsam\u0131ndaki yat\u0131r\u0131ma y\u00f6nelik gayri maddi haklar\u0131n kiralanmas\u0131 ve sat\u0131n al\u0131nmas\u0131na ili\u015fkin d\u00fczenlenen ka\u011f\u0131tlar<\/li>\n<li>Yat\u0131r\u0131m Te\u015fvik Belgesi kapsam\u0131ndaki sabit k\u0131ymet yat\u0131r\u0131mlar\u0131n\u0131n imal ve in\u015fas\u0131na y\u00f6nelik d\u00fczenlenen s\u00f6zle\u015fmeler, taahh\u00fctnameler, teminatlar ve bu mahiyetteki ka\u011f\u0131tlar<\/li>\n<li>Yat\u0131r\u0131m Te\u015fvik Belgesi kapsam\u0131ndaki yat\u0131r\u0131mlara y\u00f6nelik dan\u0131\u015fmanl\u0131k ve teknik m\u00fc\u015favirlik hizmetlerine ili\u015fkin d\u00fczenlenen ka\u011f\u0131tlar<\/li>\n<\/ul>\n<p>Bina (Emlak) Vergisi Muafiyeti<\/p>\n<p><a href=\"https:\/\/www.mevzuat.gov.tr\/mevzuat?MevzuatNo=22886&amp;MevzuatTur=9&amp;MevzuatTertip=5\" target=\"_blank\" rel=\"noopener noreferrer\">Emlak Vergisi Kanunu Genel Tebli\u011fi\u2019nin (Seri No: 69)<\/a> 3. Maddesi uyar\u0131nca Yat\u0131r\u0131m Te\u015fvik Belgesi kapsam\u0131nda in\u015fa edilen Binalar, in\u015faat\u0131n sona erdi\u011fi tarihi takip eden b\u00fct\u00e7e y\u0131l\u0131ndan itibaren 5 y\u0131l s\u00fcre ile Bina Vergisi Muafiyetinden yararland\u0131r\u0131l\u0131r.<\/p>\n<p>Arazi (Emlak) Vergisi Muafiyeti<\/p>\n<p><a href=\"https:\/\/www.mevzuat.gov.tr\/mevzuat?MevzuatNo=22886&amp;MevzuatTur=9&amp;MevzuatTertip=5\" target=\"_blank\" rel=\"noopener noreferrer\">Emlak Vergisi Kanunu Genel Tebli\u011fi\u2019nin (Seri No: 69)<\/a> 4. Maddesi uyar\u0131nca Te\u015fvik Belgeli Yat\u0131r\u0131m kapsam\u0131nda arsa al\u0131m\u0131 \u00f6ng\u00f6r\u00fclmesi halinde arsan\u0131n sat\u0131n al\u0131m\u0131ndan itibaren te\u015fvik belgesi s\u00fcresi sonuna kadar Arazi Vergisi muafiyeti uygulan\u0131r.<\/p>","protected":false},"excerpt":{"rendered":"<p>T.C. Sanayi ve Teknoloji Bakanl\u0131\u011f\u0131 Te\u015fvik Uygulama ve Yabanc\u0131 Sermaye Genel M\u00fcd\u00fcrl\u00fc\u011f\u00fc taraf\u0131ndan \u201c2012\/3305 say\u0131l\u0131 Yat\u0131r\u0131mlarda Devlet Yard\u0131mlar\u0131 Hakk\u0131nda Karar\u201d kapsam\u0131nda y\u00fcr\u00fct\u00fclen Yat\u0131r\u0131m Te\u015fvik Sistemi\u2019nde a\u015fa\u011f\u0131daki linkte yer alan Karar de\u011fi\u015fikli\u011fi ile\u2026<\/p>","protected":false},"author":1,"featured_media":5998,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[55],"tags":[],"class_list":["post-19361","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-duyurular"],"_links":{"self":[{"href":"https:\/\/kompozit.org.tr\/en\/wp-json\/wp\/v2\/posts\/19361","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/kompozit.org.tr\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/kompozit.org.tr\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/kompozit.org.tr\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/kompozit.org.tr\/en\/wp-json\/wp\/v2\/comments?post=19361"}],"version-history":[{"count":1,"href":"https:\/\/kompozit.org.tr\/en\/wp-json\/wp\/v2\/posts\/19361\/revisions"}],"predecessor-version":[{"id":19362,"href":"https:\/\/kompozit.org.tr\/en\/wp-json\/wp\/v2\/posts\/19361\/revisions\/19362"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/kompozit.org.tr\/en\/wp-json\/wp\/v2\/media\/5998"}],"wp:attachment":[{"href":"https:\/\/kompozit.org.tr\/en\/wp-json\/wp\/v2\/media?parent=19361"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/kompozit.org.tr\/en\/wp-json\/wp\/v2\/categories?post=19361"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/kompozit.org.tr\/en\/wp-json\/wp\/v2\/tags?post=19361"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}