{"id":32211,"date":"2026-09-04T17:28:26","date_gmt":"2026-09-04T17:28:26","guid":{"rendered":"https:\/\/akdenizolay.com.tr\/index.php\/2026\/09\/04\/dolayli-ar-ge-tesvikleri-2025\/"},"modified":"2026-09-04T17:28:27","modified_gmt":"2026-09-04T17:28:27","slug":"dolayli-ar-ge-tesvikleri-2025","status":"publish","type":"post","link":"https:\/\/akdenizolay.com.tr\/index.php\/2026\/09\/04\/dolayli-ar-ge-tesvikleri-2025\/","title":{"rendered":"Dolayl\u0131 Ar-Ge Te\u015fvikleri, 2025"},"content":{"rendered":"<br \/>\n<h2>Dolayl\u0131 Ar-Ge te\u015fviki 169 milyar 33 milyon TL oldu<\/h2>\n<p>\u00a0<\/p>\n<p>Ar-Ge faaliyetlerine y\u00f6nelik toplam vergi te\u015fviki 2024 y\u0131l\u0131nda 105 milyar 977 milyon TL iken 2025 y\u0131l\u0131nda %59,5 art\u0131\u015f g\u00f6stererek 169 milyar 33 milyon TL oldu.<\/p>\n<p>\u00a0<\/p>\n<p>Dolayl\u0131 Ar-Ge te\u015fviklerinden yararlanan giri\u015fimler, 86 milyar 105 milyon TL\u2019lik gelir vergisi stopaj te\u015fviki deste\u011finden faydaland\u0131. Bu vergi deste\u011fini s\u0131ras\u0131yla 81 milyar 63 milyon TL\u2019lik kurumlar vergisi, 1 milyar 725 milyon TL\u2019lik gelir vergisi ve 141 milyon TL\u2019lik katma de\u011fer vergisi (KDV) deste\u011fi izledi.<\/p>\n<p>\u00a0<\/p>\n<p>Dolayl\u0131 Ar-Ge te\u015fviklerinin %50,9\u2019u gelir vergisi stopaj te\u015fvikinden olu\u015furken %49,1\u2019i kurumlar vergisi, gelir vergisi ve KDV te\u015fviklerinden olu\u015ftu.<\/p>\n<p>\u00a0<\/p>\n<h2>Dolayl\u0131 Ar-Ge te\u015fvikleri, 2009-2025<\/h2>\n<p><img loading=\"lazy\" decoding=\"async\" height=\"453\" src=\"https:\/\/www.beyazhaberajansi.com\/images\/files\/2026\/09\/6a9afeff0b4a1.png\" width=\"773\" \/><\/p>\n<p>\u00a0<\/p>\n<h2>Ar-Ge faaliyetlerine y\u00f6nelik vergi te\u015fviklerinden yararlanan giri\u015fim say\u0131s\u0131 11 835 oldu<\/h2>\n<p>\u00a0<\/p>\n<p>Ar-Ge vergi te\u015fviklerinden yararlanan giri\u015fim say\u0131s\u0131 2025 y\u0131l\u0131nda 11 835 oldu. Te\u015fviklerden yararlanmak i\u00e7in beyanname veren giri\u015fimler ana faaliyetlere g\u00f6re incelendi\u011finde giri\u015fimlerin, 6 098\u2019inin bilgi ve ileti\u015fim, 2 421\u2019inin imalat sanayi ve bin 627 sinin mesleki, bilimsel ve teknik faaliyetler alan\u0131nda faaliyet g\u00f6sterdi\u011fi g\u00f6r\u00fcld\u00fc.<\/p>\n<p>\u00a0<\/p>\n<h2>Yararlan\u0131lan te\u015fvik tutarlar\u0131nda bilgi ve ileti\u015fim sekt\u00f6r\u00fc ilk s\u0131rada yer ald\u0131<\/h2>\n<p>\u00a0<\/p>\n<p>4691 say\u0131l\u0131 Kanun kapsam\u0131nda gelir ve kurumlar vergisi Ar-Ge te\u015fvik tutar\u0131 43 milyar 227 milyon TL olarak ger\u00e7ekle\u015fti. S\u00f6z konusu te\u015fvik tutar\u0131n\u0131n %71,2\u2019sinin bilgi ve ileti\u015fim, %14,5\u2019inin imalat ve %5,9\u2019unun ise mesleki, bilimsel ve teknik faaliyetler sekt\u00f6rlerinde faaliyet g\u00f6steren giri\u015fimlere ait oldu\u011fu g\u00f6r\u00fcld\u00fc.<\/p>\n<p>\u00a0<\/p>\n<p>5746 say\u0131l\u0131 Kanun kapsam\u0131nda gelir ve kurumlar vergisi Ar-Ge te\u015fvik tutar\u0131 ise 39 milyar 561 milyon TL olarak ger\u00e7ekle\u015fti. S\u00f6z konusu te\u015fvik tutar\u0131n\u0131n %72,9\u2019unun imalat, %14,7\u2019sinin bilgi ve ileti\u015fim ve %4,1\u2019inin ise finans ve sigorta faaliyetleri sekt\u00f6rlerinde faaliyet g\u00f6steren giri\u015fimlere ait oldu\u011fu g\u00f6r\u00fcld\u00fc.<\/p>\n<p>\u00a0<\/p>\n<h2>Gelir ve kurumlar vergisi deste\u011finden yararlanan her 4 giri\u015fimden 3\u2019\u00fc TGB\u2019de yer ald\u0131<\/h2>\n<p>\u00a0<\/p>\n<p>2025 y\u0131l\u0131nda gelir ve kurumlar vergisi kapsam\u0131nda sa\u011flanan Ar-Ge deste\u011finden yararlanan toplam 7 087 giri\u015fimin 5 321\u2019i 4691 say\u0131l\u0131 Teknoloji Geli\u015ftirme B\u00f6lgeleri Kanunu (TGB) kapsam\u0131nda, bin 766\u2019s\u0131 ise 5746 say\u0131l\u0131 Ara\u015ft\u0131rma, Geli\u015ftirme ve Tasar\u0131m Faaliyetlerinin Desteklenmesi Hakk\u0131nda Kanun kapsam\u0131nda destekten yararlanm\u0131\u015ft\u0131r. Buna g\u00f6re, yararlan\u0131c\u0131 giri\u015fimlerin %75,1\u2019i 4691 say\u0131l\u0131 Kanun, %24,9\u2019u ise 5746 say\u0131l\u0131 Kanun kapsam\u0131nda gelir ve kurumlar vergisi Ar-Ge deste\u011finden yararlanm\u0131\u015ft\u0131r.<\/p>\n<p>\u00a0<\/p>\n<p>Giri\u015fimlerin ekonomik faaliyet alanlar\u0131na g\u00f6re da\u011f\u0131l\u0131mlar\u0131 incelendi\u011finde, imalat sekt\u00f6r\u00fcnde faaliyet g\u00f6steren giri\u015fimlerin %82,1\u2019inin 5746 say\u0131l\u0131 Kanundan, %17,9&#8217;unun ise 4691 say\u0131l\u0131 Kanundan yararland\u0131\u011f\u0131 g\u00f6r\u00fcld\u00fc. Bilgi ve ileti\u015fim sekt\u00f6r\u00fcndeki giri\u015fimlerin %84,1&#8217;i, mesleki, bilimsel ve teknik faaliyetler sekt\u00f6r\u00fcndeki giri\u015fimlerin ise %81,1\u2019i 4691 say\u0131l\u0131 Kanun kapsam\u0131nda gelir ve kurumlar vergisi deste\u011finden yararland\u0131. Ayn\u0131 sekt\u00f6rlerde 5746 say\u0131l\u0131 Kanun kapsam\u0131ndaki te\u015fviklerden yararlanan giri\u015fimlerin oranlar\u0131 s\u0131ras\u0131yla %15,9 ve %18,9 oldu.<\/p>\n<p>\u00a0<\/p>\n<h2>Gelir ve kurumlar vergisi Ar-Ge desteklerinden yararlanan giri\u015fimlerin ekonomik faaliyet alanlar\u0131na g\u00f6re da\u011f\u0131l\u0131m\u0131,(%), 2025<\/h2>\n<p><img loading=\"lazy\" decoding=\"async\" height=\"645\" src=\"https:\/\/www.beyazhaberajansi.com\/images\/files\/2026\/09\/6a9afeff43931.jpeg\" width=\"1576\" \/><\/p>\n<h2>Gelir vergisi stopaj te\u015fviki 86 milyar 105 milyon TL oldu<\/h2>\n<p>\u00a0<\/p>\n<p>2025 y\u0131l\u0131nda giri\u015fimler 86 milyar 105 milyon TL gelir vergisi stopaj te\u015fvikinden yararland\u0131. 5746 say\u0131l\u0131 kanun kapsam\u0131nda 3 088 giri\u015fim 37 milyar 290 milyon TL gelir vergisi stopaj te\u015fvikinden yararland\u0131. 4691 say\u0131l\u0131 kanun kapsam\u0131nda ise 8 244 giri\u015fim 48 milyar 815 milyon TL gelir vergisi stopaj te\u015fvikinden yararland\u0131.<\/p>\n<p>\u00a0<\/p>\n<h2>Gelir vergisi stopaj te\u015fvikinden yararlanan giri\u015fimlerin ekonomik faaliyet alanlar\u0131na g\u00f6re da\u011f\u0131l\u0131m\u0131,(%), 2025<\/h2>\n<p><img loading=\"lazy\" decoding=\"async\" height=\"624\" src=\"https:\/\/www.beyazhaberajansi.com\/images\/files\/2026\/09\/6a9afeff625eb.jpeg\" width=\"1625\" \/><\/p>\n<p>\u00a0<\/p>\n<h2>K\u00fc\u00e7\u00fck ve orta b\u00fcy\u00fckl\u00fckteki giri\u015fimler dolayl\u0131 Ar-Ge te\u015fviklerinin %38,2\u2019sinden yararland\u0131<\/h2>\n<p>\u00a0<\/p>\n<p>Dolayl\u0131 Ar-Ge te\u015fviklerinden yararlanan giri\u015fimler b\u00fcy\u00fckl\u00fck gruplar\u0131na g\u00f6re ele al\u0131nd\u0131\u011f\u0131nda, 11 bin 835 giri\u015fimin %89,5\u2019inin k\u00fc\u00e7\u00fck ve orta b\u00fcy\u00fckl\u00fckteki i\u015fletmeler (KOB\u0130) oldu\u011fu g\u00f6r\u00fcld\u00fc. Giri\u015fim say\u0131s\u0131 bak\u0131m\u0131ndan Ar-Ge te\u015fviklerinden yararlanan b\u00fcy\u00fck \u00f6l\u00e7ekli giri\u015fimlerin pay\u0131 %10,5 iken bu giri\u015fimler dolayl\u0131 Ar-Ge te\u015fviklerinin %61,8\u2019inden yararland\u0131.<\/p>\n<p>\u00a0<\/p>\n<p>KOB\u0130\u2019lerin dolayl\u0131 Ar-Ge te\u015fviklerinden yararlanma oran\u0131 %38,2 oldu. B\u00fcy\u00fckl\u00fck gruplar\u0131na g\u00f6re incelendi\u011finde, KOB\u0130\u2019lere sa\u011flanan 64 milyar 596 milyon TL dolayl\u0131 Ar-Ge te\u015fvik miktar\u0131n\u0131n %61,1\u2019inin orta \u00f6l\u00e7ekli, %32,1\u2019inin k\u00fc\u00e7\u00fck \u00f6l\u00e7ekli ve %6,8\u2019inin ise mikro \u00f6l\u00e7ekli giri\u015fimlere sa\u011fland\u0131\u011f\u0131 g\u00f6zlendi.<\/p>\n<p>\u00a0<\/p>\n<h2>Dolayl\u0131 Ar-Ge te\u015fviklerinin b\u00fcy\u00fckl\u00fck gruplar\u0131na g\u00f6re da\u011f\u0131l\u0131m,(%), 2025<\/h2>\n<p>\u00a0<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" height=\"442\" src=\"https:\/\/www.beyazhaberajansi.com\/images\/files\/2026\/09\/6a9afeff330ba.png\" width=\"801\" \/><\/p>\n<p>\u00a0<\/p>\n<p>\u00a0<\/p>\n<p>Kaynak: (BYZHA) Beyaz Haber Ajans\u0131<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Dolayl\u0131 Ar-Ge te\u015fviki 169 milyar 33 milyon TL oldu    \u00a0    Ar-Ge faaliyetlerine y\u00f6nelik toplam vergi te\u015fviki 2024 y\u0131l\u0131nda 105 milyar 977 milyon TL iken 2025 y\u0131l\u0131nda %59,5 art\u0131\u015f g\u00f6stererek 169 milyar 33 milyon TL oldu.<\/p>\n","protected":false},"author":1,"featured_media":32212,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[21],"tags":[],"class_list":["post-32211","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-ekonomi"],"_links":{"self":[{"href":"https:\/\/akdenizolay.com.tr\/index.php\/wp-json\/wp\/v2\/posts\/32211","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/akdenizolay.com.tr\/index.php\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/akdenizolay.com.tr\/index.php\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/akdenizolay.com.tr\/index.php\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/akdenizolay.com.tr\/index.php\/wp-json\/wp\/v2\/comments?post=32211"}],"version-history":[{"count":1,"href":"https:\/\/akdenizolay.com.tr\/index.php\/wp-json\/wp\/v2\/posts\/32211\/revisions"}],"predecessor-version":[{"id":32213,"href":"https:\/\/akdenizolay.com.tr\/index.php\/wp-json\/wp\/v2\/posts\/32211\/revisions\/32213"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/akdenizolay.com.tr\/index.php\/wp-json\/wp\/v2\/media\/32212"}],"wp:attachment":[{"href":"https:\/\/akdenizolay.com.tr\/index.php\/wp-json\/wp\/v2\/media?parent=32211"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/akdenizolay.com.tr\/index.php\/wp-json\/wp\/v2\/categories?post=32211"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/akdenizolay.com.tr\/index.php\/wp-json\/wp\/v2\/tags?post=32211"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}