{"id":6130,"date":"2026-09-05T12:00:54","date_gmt":"2026-09-05T09:00:54","guid":{"rendered":"https:\/\/sunpress4.com\/index.php\/2026\/09\/05\/para-piyasasi-fonlarinda-stopaj-yuzde-10-oldu\/"},"modified":"2026-09-05T12:00:55","modified_gmt":"2026-09-05T09:00:55","slug":"para-piyasasi-fonlarinda-stopaj-yuzde-10-oldu","status":"publish","type":"post","link":"https:\/\/sunpress4.com\/index.php\/2026\/09\/05\/para-piyasasi-fonlarinda-stopaj-yuzde-10-oldu\/","title":{"rendered":"Para piyasas\u0131 fonlar\u0131nda stopaj y\u00fczde 10 oldu"},"content":{"rendered":"

Para Piyasas\u0131 Fonlar\u0131nda Yeni Vergi D\u00fczeni: Kurumsal Yat\u0131r\u0131mc\u0131lar \u0130\u00e7in Stopaj Oran\u0131 Y\u00fczde 10’a Y\u00fckseltildi<\/h1>\n

Cumhurba\u015fkan\u0131 Karar\u0131 ile Resmi Gazete’de yay\u0131mlanan yeni d\u00fczenleme, para piyasas\u0131 fonlar\u0131ndan elde edilen kazan\u00e7lara y\u00f6nelik vergilendirme sisteminde \u00f6nemli bir de\u011fi\u015fikli\u011fe yol a\u00e7t\u0131. \u00d6zellikle kurumsal yat\u0131r\u0131mc\u0131lar\u0131 ilgilendiren bu kararla, daha \u00f6nce y\u00fczde 0 olarak uygulanan stopaj oran\u0131 y\u00fczde 10’a \u00e7\u0131kar\u0131ld\u0131.<\/p>\n

193 say\u0131l\u0131 Gelir Vergisi Kanunu’nun ge\u00e7ici 67. maddesi kapsam\u0131nda yap\u0131lan bu d\u00fczenleme, yaln\u0131zca ‘para piyasas\u0131 fonlar\u0131’ ile unvan\u0131nda ‘para piyasas\u0131’ ibaresi ge\u00e7en serbest fonlar\u0131n kat\u0131lma paylar\u0131ndan sa\u011flanan gelirlere uygulanacak. Bu kapsamdaki kazan\u00e7larda, daha \u00f6nce s\u0131f\u0131r olarak uygulanan tevkifat oran\u0131 art\u0131k y\u00fczde 10 olarak belirlendi.<\/p>\n

Uygulama detaylar\u0131na bak\u0131ld\u0131\u011f\u0131nda, yerli kurumsal yat\u0131r\u0131mc\u0131lar\u0131n fon kazan\u00e7lar\u0131ndan kesilen bu tevkifat tutarlar\u0131, \u00fc\u00e7er ayl\u0131k vergilendirme d\u00f6nemlerinde beyan edilen ge\u00e7ici vergiden mahsup edilebilecek. Ancak yabanc\u0131 kurumsal yat\u0131r\u0131mc\u0131lar i\u00e7in belirlenen y\u00fczde 10’luk kesinti, nihai vergilendirme niteli\u011fi ta\u015f\u0131yacak. \u00d6nemle belirtmek gerekir ki, para piyasas\u0131 fonlar\u0131 d\u0131\u015f\u0131ndaki di\u011fer t\u00fcm kazan\u00e7larda yerli ve yabanc\u0131 kurumsal yat\u0131r\u0131mc\u0131lar i\u00e7in stopaj oran\u0131 y\u00fczde 0 olarak kalmaya devam edecek.<\/p>\n

Fon Kat\u0131lma Paylar\u0131nda Kademeli Uygulama Esaslar\u0131<\/h2>\n

Ger\u00e7ek ki\u015filerin yat\u0131r\u0131m fonu kat\u0131lma pay\u0131 kazan\u00e7lar\u0131na uygulanan y\u00fczde 17,5 oran\u0131ndaki tevkifat rejiminde ise herhangi bir de\u011fi\u015fiklik yap\u0131lmad\u0131; bu oran sabit kald\u0131.<\/p>\n

Yeni stopaj oran\u0131n\u0131n zaman a\u00e7\u0131s\u0131ndan uygulan\u0131\u015f\u0131nda kademeli bir yakla\u015f\u0131m benimsendi. D\u00fczenlemenin y\u00fcr\u00fcrl\u00fc\u011fe girdi\u011fi tarihten (yay\u0131m tarihi) itibaren iktisap edilecek (al\u0131nacak) yeni kat\u0131lma paylar\u0131ndan elde edilecek kazan\u00e7lar do\u011frudan y\u00fczde 10’luk orana tabi olacak.<\/p>\n

Y\u00fcr\u00fcrl\u00fck tarihinden \u00f6nce iktisap edilmi\u015f olan mevcut kat\u0131lma paylar\u0131 i\u00e7in ise farkl\u0131 bir uygulama getirildi. Bu paylardan, d\u00fczenlemenin Resmi Gazete’de yay\u0131mland\u0131\u011f\u0131 tarihe kadar te\u015fekk\u00fcl eden (olu\u015fan) kazan\u00e7lar tevkifat kapsam\u0131 d\u0131\u015f\u0131nda tutulacak. Sadece yay\u0131m tarihinden itibaren kat\u0131lma paylar\u0131n\u0131n elden \u00e7\u0131kar\u0131ld\u0131\u011f\u0131 tarihe kadar ge\u00e7en s\u00fcreye isabet eden kazan\u00e7 k\u0131sm\u0131 y\u00fczde 10’luk tevkifat oran\u0131na tabi tutulacak. Bu sayede eski fon sahiplerinin haklar\u0131 korunarak yeni d\u00f6neme ge\u00e7i\u015f kademeli hale getirildi.<\/p>\n","protected":false},"excerpt":{"rendered":"

Para Piyasas\u0131 Fonlar\u0131nda Yeni Vergi D\u00fczeni: Kurumsal Yat\u0131r\u0131mc\u0131lar \u0130\u00e7in Stopaj Oran\u0131 Y\u00fczde 10’a Y\u00fckseltildi Cumhurba\u015fkan\u0131 Karar\u0131 ile Resmi Gazete’de yay\u0131mlanan yeni d\u00fczenleme, para piyasas\u0131 fonlar\u0131ndan elde edilen kazan\u00e7lara y\u00f6nelik vergilendirme sisteminde \u00f6nemli bir de\u011fi\u015fikli\u011fe yol a\u00e7t\u0131. \u00d6zellikle kurumsal yat\u0131r\u0131mc\u0131lar\u0131 ilgilendiren bu kararla, daha \u00f6nce y\u00fczde 0 olarak uygulanan stopaj oran\u0131 y\u00fczde 10’a \u00e7\u0131kar\u0131ld\u0131. 193 say\u0131l\u0131 […]<\/p>\n","protected":false},"author":0,"featured_media":6131,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[2],"tags":[97,1006,1008,1007,165],"class_list":["post-6130","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-ekonomi","tag-ekonomi","tag-fon","tag-para-piyasasi","tag-stopaj","tag-yatirim"],"_links":{"self":[{"href":"https:\/\/sunpress4.com\/index.php\/wp-json\/wp\/v2\/posts\/6130","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/sunpress4.com\/index.php\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/sunpress4.com\/index.php\/wp-json\/wp\/v2\/types\/post"}],"replies":[{"embeddable":true,"href":"https:\/\/sunpress4.com\/index.php\/wp-json\/wp\/v2\/comments?post=6130"}],"version-history":[{"count":1,"href":"https:\/\/sunpress4.com\/index.php\/wp-json\/wp\/v2\/posts\/6130\/revisions"}],"predecessor-version":[{"id":6132,"href":"https:\/\/sunpress4.com\/index.php\/wp-json\/wp\/v2\/posts\/6130\/revisions\/6132"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/sunpress4.com\/index.php\/wp-json\/wp\/v2\/media\/6131"}],"wp:attachment":[{"href":"https:\/\/sunpress4.com\/index.php\/wp-json\/wp\/v2\/media?parent=6130"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/sunpress4.com\/index.php\/wp-json\/wp\/v2\/categories?post=6130"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/sunpress4.com\/index.php\/wp-json\/wp\/v2\/tags?post=6130"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}