{"id":1684,"date":"2023-03-23T12:00:00","date_gmt":"2023-03-23T12:00:00","guid":{"rendered":"https:\/\/accounting.leonadvisers.com\/?p=1684"},"modified":"2026-10-01T13:01:17","modified_gmt":"2026-10-01T13:01:17","slug":"ingiltere-kurumlar-vergisi","status":"publish","type":"post","link":"https:\/\/accounting.leonadvisers.com\/tr\/ingiltere-kurumlar-vergisi\/","title":{"rendered":"\u0130ngiltere\u2019de kurumlar vergisi art\u0131yor mu?"},"content":{"rendered":"<\/p>\n

Edit\u00f6r notu: \u0130lk yay\u0131n tarihi 23 Mart 2023\u2019t\u00fcr. A\u015fa\u011f\u0131daki oranlar ve e\u015fikler 27 Eyl\u00fcl 2026 tarihinde HMRC kaynaklar\u0131yla g\u00fcncellenmi\u015ftir. Bu genel a\u00e7\u0131klama, \u015firketinize \u00f6zel vergi hesab\u0131n\u0131n yerini tutmaz.<\/em><\/p>\n

1. \u0130ngiltere\u2019de kurumlar vergisi art\u0131yor mu?<\/a><\/p>\n

2.\u00a0\u0130ngiltere\u2019de hangi \u015firketler %25 kurumlar vergisi \u00f6deyecek?<\/a><\/p>\n

3.\u00a0Peki, y\u0131ll\u0131k \u015firket kar\u0131 \u00a350,000 ve \u00a3250,000 aras\u0131nda olan \u015firketler ne kadar kurumlar vergisi \u00f6deyecek?<\/a><\/p>\n

4.\u00a0Birden fazla \u015firkete sahipseniz kurumlar vergisi nas\u0131l hesaplanacak?<\/a><\/p>\n

\n

<\/a>1. \u0130ngiltere\u2019de kurumlar vergisi art\u0131yor mu?<\/strong><\/h2>\n

1 Nisan 2023\u2019ten bu yana, petrol ve gaz faaliyetleri i\u00e7in ge\u00e7erli ayr\u0131 \u201cring fence\u201d rejimi d\u0131\u015f\u0131ndaki k\u00e2rlar i\u00e7in tek bir Kurumlar Vergisi oran\u0131 uygulanmamaktad\u0131r.<\/p>\n

1 Nisan 2026\u2019da ba\u015flayan mali y\u0131lda, gerekli ko\u015fullar\u0131 sa\u011flayan \u015firketler i\u00e7in k\u00fc\u00e7\u00fck k\u00e2r oran\u0131 %19\u2019dur; standart alt s\u0131n\u0131r \u00a350.000\u2019dir. Bu tutar ciroyu de\u011fil, vergilendirilebilir k\u00e2r\u0131 ifade eder. K\u0131sa hesap d\u00f6nemleri ve ili\u015fkili \u015firketler nedeniyle s\u0131n\u0131rlar d\u00fc\u015febilir.<\/p>\n

<\/a>2. \u0130ngiltere\u2019de hangi \u015firketler %25 kurumlar vergisi \u00f6deyecek?<\/strong><\/h2>\n

Standart \u00fcst s\u0131n\u0131r olan \u00a3250.000\u2019in \u00fczerindeki vergilendirilebilir k\u00e2rlarda ana Kurumlar Vergisi oran\u0131 %25\u2019tir. Bu oran 1 Nisan 2023\u2019ten beri uygulanmaktad\u0131r; \u015firketinize uygulanacak s\u0131n\u0131r, hesap d\u00f6nemine ve ili\u015fkili \u015firket durumuna g\u00f6re daha d\u00fc\u015f\u00fck olabilir.<\/p>\n

<\/a>3. Peki, y\u0131ll\u0131k \u015firket kar\u0131 \u00a350,000 ve \u00a3250,000 aras\u0131nda olan \u015firketler ne kadar kurumlar vergisi \u00f6deyecek?<\/strong><\/h2>\n

Vergilendirilebilir k\u00e2r\u0131 ge\u00e7erli alt ve \u00fcst s\u0131n\u0131rlar aras\u0131nda olan uygun \u015firketler Marjinal \u0130ndirim\u2019den (Marginal Relief) yararlanabilir. \u0130ndirim, %25 ana oran \u00fczerinden hesaplanan vergiyi azaltarak efektif oran\u0131n kademeli artmas\u0131n\u0131 sa\u011flar. Her \u015firket bu indirimden yararlanamaz; \u00f6rne\u011fin Birle\u015fik Krall\u0131k\u2019ta vergi mukimi olmayan \u015firketler ve belirli yat\u0131r\u0131m holding \u015firketleri kapsam d\u0131\u015f\u0131ndad\u0131r.<\/p>\n

<\/a>4. Birden fazla \u015firkete sahipseniz kurumlar vergisi nas\u0131l hesaplanacak?<\/strong><\/h2>\n

\u0130li\u015fkili \u015firket kurallar\u0131 uygulan\u0131yorsa hem \u00a350.000 alt s\u0131n\u0131r\u0131 hem de \u00a3250.000 \u00fcst s\u0131n\u0131r\u0131, de\u011ferlendirilen \u015firket d\u00e2hil ilgili \u015firketlerin toplam say\u0131s\u0131na b\u00f6l\u00fcn\u00fcr. Hesap d\u00f6nemi 12 aydan k\u0131saysa s\u0131n\u0131rlar ayr\u0131ca orant\u0131l\u0131 olarak azalt\u0131l\u0131r. \u015eirketlerin ili\u015fkili say\u0131l\u0131p say\u0131lmad\u0131\u011f\u0131 ve indirim hakk\u0131, kontrol ili\u015fkileri ve ilgili kurallar birlikte de\u011ferlendirilerek belirlenmelidir.<\/p>\n

Kaynaklar<\/strong><\/p>\n

HMRC Marjinal \u0130ndirim<\/a><\/p>\n

https:\/\/www.gov.uk\/government\/publications\/rates-and-allowances-corporation-tax\/rates-and-allowances-corporation-tax<\/a><\/p>\n

\n

Leon Advisers | Hakk\u0131m\u0131zda<\/strong><\/p>\n

2018 y\u0131l\u0131ndan beri \u0130ngiltere\u2019den t\u00fcm d\u00fcnyaya lisansl\u0131 olarak \u015firket kurulumu ve muhasebe hizmeti sunuyoruz.<\/p>\n

\u0130ngiltere\u2019de \u015firket kurmak, \u015firketinizin zorunlu vergi ve muhasebe beyanlar\u0131n\u0131 zaman\u0131nda tamamlamak i\u00e7in bize ula\u015fabilirsiniz.<\/p>\n

info@leonadvisers.com | +44 7561 523 434 (Whatsapp) .<\/p>\n

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