{"id":58866,"date":"2026-08-21T12:00:00","date_gmt":"2026-08-21T09:00:00","guid":{"rendered":"https:\/\/ambylegal.by\/news\/declaration-by-individuals-of-income-received-in-belarus-in-2023\/"},"modified":"2026-08-21T12:00:00","modified_gmt":"2026-08-21T09:00:00","slug":"declaration-by-individuals-of-income-received-in-belarus-in-2023","status":"publish","type":"post","link":"https:\/\/ambylegal.by\/tr\/news\/declaration-by-individuals-of-income-received-in-belarus-in-2023\/","title":{"rendered":"2026 Y\u0131l\u0131nda Belarus&#8217;ta Elde Edilen Gelirlerin Ger\u00e7ek Ki\u015filer Taraf\u0131ndan Beyan\u0131"},"content":{"rendered":"<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_89 counter-hierarchy ez-toc-counter ez-toc-custom ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<div class=\"ez-toc-title ez-toc-toggle\" style=\"cursor:pointer\">Table of Contents<\/div>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/ambylegal.by\/tr\/news\/declaration-by-individuals-of-income-received-in-belarus-in-2023\/#2026_yilinda_beyana_iliskin_hukuki_cerceve\" >2026 y\u0131l\u0131nda beyana ili\u015fkin hukuki \u00e7er\u00e7eve<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/ambylegal.by\/tr\/news\/declaration-by-individuals-of-income-received-in-belarus-in-2023\/#13_25_30_artan_oranli_tarife_2026nin_temel_degisikligi\" >%13 \/ %25 \/ %30 artan oranl\u0131 tarife: 2026&#8217;n\u0131n temel de\u011fi\u015fikli\u011fi<\/a><ul class='ez-toc-list-level-3' ><li class='ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/ambylegal.by\/tr\/news\/declaration-by-individuals-of-income-received-in-belarus-in-2023\/#Grup_1_%E2%80%94_istihdam_ve_benzeri_gelirler\" >Grup 1 \u2014 istihdam ve benzeri gelirler:<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-3'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/ambylegal.by\/tr\/news\/declaration-by-individuals-of-income-received-in-belarus-in-2023\/#Grup_2_%E2%80%94_temettuler_ve_benzeri_gelirler\" >Grup 2 \u2014 temett\u00fcler ve benzeri gelirler:<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/ambylegal.by\/tr\/news\/declaration-by-individuals-of-income-received-in-belarus-in-2023\/#Hediyeler_ve_sinir_otesi_transferlerdeki_degisiklikler\" >Hediyeler ve s\u0131n\u0131r \u00f6tesi transferlerdeki de\u011fi\u015fiklikler<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/ambylegal.by\/tr\/news\/declaration-by-individuals-of-income-received-in-belarus-in-2023\/#2026_yili_icin_beyan_edilmesi_gereken_diger_gelirler\" >2026 y\u0131l\u0131 i\u00e7in beyan edilmesi gereken di\u011fer gelirler<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/ambylegal.by\/tr\/news\/declaration-by-individuals-of-income-received-in-belarus-in-2023\/#Yabanci_vatandaslar_icin_kurallar\" >Yabanc\u0131 vatanda\u015flar i\u00e7in kurallar<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/ambylegal.by\/tr\/news\/declaration-by-individuals-of-income-received-in-belarus-in-2023\/#26_oran_Hukuka_aykiri_olarak_elde_edilen_gelirler\" >%26 oran: Hukuka ayk\u0131r\u0131 olarak elde edilen gelirler<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/ambylegal.by\/tr\/news\/declaration-by-individuals-of-income-received-in-belarus-in-2023\/#Beyanname_nereye_ve_nasil_verilir\" >Beyanname nereye ve nas\u0131l verilir?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/ambylegal.by\/tr\/news\/declaration-by-individuals-of-income-received-in-belarus-in-2023\/#Beyanname_ve_odeme_sureleri\" >Beyanname ve \u00f6deme s\u00fcreleri<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/ambylegal.by\/tr\/news\/declaration-by-individuals-of-income-received-in-belarus-in-2023\/#Ihlallerin_hukuki_sonuclari_Cezalar\" >\u0130hlallerin hukuki sonu\u00e7lar\u0131 (Cezalar)<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/ambylegal.by\/tr\/news\/declaration-by-individuals-of-income-received-in-belarus-in-2023\/#Sikca_sorulan_sorular\" >S\u0131k\u00e7a sorulan sorular<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/ambylegal.by\/tr\/news\/declaration-by-individuals-of-income-received-in-belarus-in-2023\/#2026_gelirlerinizi_beyan_etmenizde_nasil_yardimci_olabiliriz\" >2026 gelirlerinizi beyan etmenizde nas\u0131l yard\u0131mc\u0131 olabiliriz<\/a><\/li><\/ul><\/nav><\/div>\n\n<p class=\"wp-block-paragraph\">2026 y\u0131l\u0131 itibar\u0131yla Belarus&#8217;ta gelir vergisi, son y\u0131llar\u0131n en kapsaml\u0131 yap\u0131sal de\u011fi\u015fikliklerinden birinden ge\u00e7mi\u015ftir. \u00dc\u00e7 basamakl\u0131 artan oranl\u0131 vergi tarifesi getirilmi\u015f, hediyeler ve s\u0131n\u0131r \u00f6tesi para transferleri i\u00e7in muafiyet e\u015fikleri g\u00f6zden ge\u00e7irilmi\u015f, \u00e7e\u015fitli indirimler yeniden d\u00fczenlenmi\u015f ve yerle\u015fik olmayanlardan vergi kesintisi kurallar\u0131 de\u011fi\u015ftirilmi\u015ftir. 2026 y\u0131l\u0131n\u0131n sonunda ger\u00e7ek ki\u015filer, son ba\u015fvuru tarihi 31 Mart 2027 olan yeni bir beyan kampanyas\u0131yla kar\u015f\u0131 kar\u015f\u0131yad\u0131r. A\u015fa\u011f\u0131da, neyin de\u011fi\u015fti\u011fi, kimlerin beyanname vermesi gerekti\u011fi ve cezalardan nas\u0131l ka\u00e7\u0131n\u0131laca\u011f\u0131 konusunda pratik bir rehber yer almaktad\u0131r.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"2026_yilinda_beyana_iliskin_hukuki_cerceve\"><\/span><strong>2026 y\u0131l\u0131nda beyana ili\u015fkin hukuki \u00e7er\u00e7eve<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Bireysel beyan esas\u0131 ve usulleri Belarus Cumhuriyeti Vergi Kanunu&#8217;nun 18. B\u00f6l\u00fcm\u00fcnde \u2014\u00f6zellikle gelir vergisi oranlar\u0131n\u0131 d\u00fczenleyen Madde 214, belirli gelir t\u00fcrlerinde gelir vergisinin hesaplanmas\u0131 ve \u00f6denmesine ili\u015fkin \u00f6zel kurallar\u0131 d\u00fczenleyen Madde 219 ve beyanname formu ile verme usul\u00fcn\u00fc d\u00fczenleyen Madde 222&#8217;de\u2014 yer almaktad\u0131r. 2026 y\u0131l\u0131na y\u00f6nelik temel de\u011fi\u015fiklikler, 30 Aral\u0131k 2025 tarihli ve 127-Z say\u0131l\u0131 &#8220;Vergi Konular\u0131na \u0130li\u015fkin Kanunlarda De\u011fi\u015fiklik Yap\u0131lmas\u0131 Hakk\u0131nda&#8221; Belarus Cumhuriyeti Kanunu ile getirilmi\u015ftir.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Kurallar, 2026 y\u0131l\u0131nda Belarus Cumhuriyeti vergi mukimi stat\u00fcs\u00fcn\u00fc haiz olan Belarus vatanda\u015flar\u0131, yabanc\u0131 uyruklular ve vatans\u0131z ki\u015filer i\u00e7in e\u015fit \u015fekilde ge\u00e7erlidir. Vergi ikametgah\u0131n\u0131n temel \u00f6l\u00e7\u00fct\u00fc, bir takvim y\u0131l\u0131nda Belarus&#8217;ta 183 g\u00fcnden fazla fiziksel olarak bulunmakt\u0131r. T\u0131bbi tedavi, i\u015f veya tatil amac\u0131yla yap\u0131lan k\u0131sa s\u00fcreli yurt d\u0131\u015f\u0131 seyahatleri bu s\u00fcreye dahil edilir. Konsolosluk veya diplomatik stat\u00fcye sahip yabanc\u0131 uyruklular ile uluslararas\u0131, h\u00fck\u00fcmetler aras\u0131 ve devletler aras\u0131 kurulu\u015flar\u0131n personeli, \u00fclkedeki resmi s\u00fcrelerini bu 183 g\u00fcne dahil etmez.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Vergi mukimi stat\u00fcs\u00fcnde olmayan (\u00fclkede 183 g\u00fcnden az kalan) ger\u00e7ek ki\u015filerin y\u0131l sonu beyannamesi verme zorunlulu\u011fu yoktur. Bununla birlikte, Belarus&#8217;ta yerle\u015fik m\u00fclkleri i\u00e7eren belirli i\u015flemler i\u00e7in, i\u015flem \u00f6ncesinde beyanname verilmesi ve tahmini gelir tutar\u0131n\u0131n bildirilmesi gerekmektedir.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"13_25_30_artan_oranli_tarife_2026nin_temel_degisikligi\"><\/span><strong>%13 \/ %25 \/ %30 artan oranl\u0131 tarife: 2026&#8217;n\u0131n temel de\u011fi\u015fikli\u011fi<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Ana de\u011fi\u015fiklik, \u00f6nceki iki kademeli modeli gelir vergisi i\u00e7in \u00fc\u00e7 kademeli artan oranl\u0131 bir tarife ile de\u011fi\u015ftirmektedir. Vergi Kanunu&#8217;nun 199. maddesinin 8-2 ve 8-3 numaral\u0131 f\u0131kralar\u0131 uyar\u0131nca, ger\u00e7ek ki\u015filerin Belarus kaynakl\u0131 y\u0131ll\u0131k gelirleri \u015fu \u015fekilde vergilendirilir:<\/p>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Grup_1_%E2%80%94_istihdam_ve_benzeri_gelirler\"><\/span><strong>Grup 1 \u2014 istihdam ve benzeri gelirler:<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li>350.000 BYN dahil tutara kadar \u2014 %13;<\/li>\n\n\n\n<li>350.001 BYN ile 600.000 BYN aras\u0131 \u2014 a\u015f\u0131m tutar\u0131 \u00fczerinden %25;<\/li>\n\n\n\n<li>600.000 BYN \u00fczeri \u2014 a\u015f\u0131m tutar\u0131 \u00fczerinden %30.<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Grup_2_%E2%80%94_temettuler_ve_benzeri_gelirler\"><\/span><strong>Grup 2 \u2014 temett\u00fcler ve benzeri gelirler:<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li>350.000 BYN dahil tutara kadar \u2014 %13;<\/li>\n\n\n\n<li>350.000 BYN \u00fczeri \u2014 a\u015f\u0131m tutar\u0131 \u00fczerinden %25 (temett\u00fclere %30 oran\u0131 uygulanmaz).<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Grup 1 kapsam\u0131ndakiler: maa\u015f, primler ve i\u015f ili\u015fkilerinden do\u011fan di\u011fer \u00f6demeler; medeni hukuk s\u00f6zle\u015fmeleri kapsam\u0131ndaki \u00fccretler (eser s\u00f6zle\u015fmeleri, hizmet s\u00f6zle\u015fmeleri, telif s\u00f6zle\u015fmeleri, telif haklar\u0131); denetim kurullar\u0131 ve y\u00f6netim kurulu \u00fcyelerine \u00f6denen \u00fccretler; i\u015fveren taraf\u0131ndan \u00f6denen norm \u00fcst\u00fc tazminatlar; i\u015f akdinin feshedilmesinden sonra tahakkuk eden gelirler; kira gelirleri ve vergi ajanlar\u0131na sa\u011flanan kredilerin faizleri. Y\u00fcksek oranlara ili\u015fkin ayr\u0131nt\u0131l\u0131 bir k\u0131lavuz <a href=\"https:\/\/nalog.gov.by\/actual\/dokhody_svyshe_220_000\/\">Vergi ve Har\u00e7lar Bakanl\u0131\u011f\u0131 portal\u0131nda<\/a> yer almaktad\u0131r.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u00d6nemli olarak, y\u00fcksek oranlar yaln\u0131zca Belarus kaynakl\u0131 gelirler i\u00e7in ge\u00e7erlidir. Yurt d\u0131\u015f\u0131ndan elde edilen gelirler \u2014yabanc\u0131 i\u015fverenden al\u0131nan maa\u015f, yabanc\u0131 bankalardaki mevduat faizleri, yabanc\u0131 \u015firketlerden al\u0131nan temett\u00fcler\u2014 y\u00fcksek gelirli kurallar\u0131na tabi de\u011fildir, ancak genel rejim kapsam\u0131nda yine de beyan edilmelidir.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Dikkat edilmesi gereken bir di\u011fer husus: Vergi Kanunu&#8217;nun 208-212. maddelerinde \u00f6ng\u00f6r\u00fclen standart, sosyal ve m\u00fclk indirimleri %25 veya %30 oran\u0131nda vergilendirilen gelirler i\u00e7in ge\u00e7erli de\u011fildir. Mekanizma \u015fu \u015fekilde i\u015flemektedir: y\u0131l boyunca vergi ajan\u0131 %13 kesinti yapar; y\u0131l sonunda e\u015fi\u011fin a\u015f\u0131lmas\u0131 durumunda ger\u00e7ek ki\u015fi beyanname verir ve denetim organ\u0131 bu beyannameye dayanarak \u00f6denecek ek tutar\u0131 tarh eder.<\/p>\n\n\n\n<figure class=\"wp-block-image size-full\"><img loading=\"lazy\" decoding=\"async\" width=\"1000\" height=\"694\" src=\"https:\/\/ambylegal.by\/wp-content\/uploads\/2023\/12\/hand-signing-legal-business-contract-with-pen-signature-by-businesswoman-wood-office-desk-1.png\" alt=\"\" class=\"wp-image-9993\" srcset=\"https:\/\/ambylegal.by\/wp-content\/uploads\/2023\/12\/hand-signing-legal-business-contract-with-pen-signature-by-businesswoman-wood-office-desk-1.png 1000w, https:\/\/ambylegal.by\/wp-content\/uploads\/2023\/12\/hand-signing-legal-business-contract-with-pen-signature-by-businesswoman-wood-office-desk-1-300x208.png 300w, https:\/\/ambylegal.by\/wp-content\/uploads\/2023\/12\/hand-signing-legal-business-contract-with-pen-signature-by-businesswoman-wood-office-desk-1-768x533.png 768w\" sizes=\"auto, (max-width: 1000px) 100vw, 1000px\" \/><\/figure>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Hediyeler_ve_sinir_otesi_transferlerdeki_degisiklikler\"><\/span><strong>Hediyeler ve s\u0131n\u0131r \u00f6tesi transferlerdeki de\u011fi\u015fiklikler<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">2026 y\u0131l\u0131ndan itibaren, yak\u0131n akraba veya h\u0131s\u0131p olmayan ki\u015filerden al\u0131nan hediyeler i\u00e7in muafiyet e\u015fi\u011fi takvim y\u0131l\u0131 ba\u015f\u0131na 6.000 BYN&#8217;ye d\u00fc\u015f\u00fcr\u00fclm\u00fc\u015ft\u00fcr (Vergi Kanunu Madde 208, f\u0131kra 22). Bu e\u015fi\u011fi a\u015fan herhangi bir tutar %13 oran\u0131nda vergilendirilir. Buna ek olarak yeni bir istisna getirilmi\u015ftir: yak\u0131n akraba olmayan ki\u015filerden yurt d\u0131\u015f\u0131ndan al\u0131nan nakit transferleri y\u0131lda 6.000 BYN&#8217;ye kadar muaft\u0131r.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Hediyeler ve \u00f6d\u00fcllerle ilgili di\u011fer bir\u00e7ok muafiyet de g\u00fcncellenmi\u015ftir:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Bireyin ana i\u015f yeri olmayan \u015firketlerden veya bireysel giri\u015fimcilerden al\u0131nan hediyelik e\u015fya ve hat\u0131ra e\u015fyalar\u0131 (rozetler, diplomalar, anahtarl\u0131klar ve benzerleri) kaynak ba\u015f\u0131na y\u0131ll\u0131k 259 BYN&#8217;ye kadar muaft\u0131r (\u00f6nceden 230 BYN idi).<\/li>\n\n\n\n<li>\u0130\u015fveren veya sendika taraf\u0131ndan \u00e7al\u0131\u015fan (veya \u00fcye) ad\u0131na \u00f6denen sigorta primleri y\u0131ll\u0131k 6.695 BYN&#8217;ye kadar muaft\u0131r.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Yak\u0131n akrabalardan (anne-baba, \u00e7ocuklar, e\u015f, karde\u015fler, b\u00fcy\u00fckanne-b\u00fcy\u00fckbaba, torunlar), vasilerden, kayy\u0131mlardan ve e\u015fin yak\u0131n akrabalar\u0131ndan al\u0131nan hediyeler tutar\u0131na bak\u0131lmaks\u0131z\u0131n gelir vergisinden tamamen muaf kalmaya devam eder ve beyan edilmeleri gerekmez. Yak\u0131n akrabal\u0131k stat\u00fcs\u00fc belgelerle kan\u0131tlanmal\u0131d\u0131r; aile ili\u015fkilerinin veya mal payla\u015f\u0131m\u0131n\u0131n vergi planlamas\u0131yla kesi\u015fti\u011fi durumlarda <a href=\"https:\/\/ambylegal.by\/tr\/services\/family-law\/\">aile hukuku<\/a> alan\u0131nda uzman deste\u011fi almak genellikle faydal\u0131d\u0131r.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"2026_yili_icin_beyan_edilmesi_gereken_diger_gelirler\"><\/span><strong>2026 y\u0131l\u0131 i\u00e7in beyan edilmesi gereken di\u011fer gelirler<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Y\u00fcksek gelir dilimine giren gelirler ve hediyelerin yan\u0131 s\u0131ra Belarus vergi mukimlerinin \u015funlar\u0131 bizzat beyan etmesi gerekmektedir:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Gayrimenkul sat\u0131\u015f\u0131.<\/strong> Son be\u015f y\u0131l i\u00e7inde a\u015fa\u011f\u0131daki listeden birden fazla m\u00fclk\u00fcn sat\u0131lmas\u0131 veya ek \u00f6deme ile takas edilmesi durumunda beyanname gereklidir: m\u00fcstakil ev, daire, yazl\u0131k (dacha), bah\u00e7e evi, garaj, park yeri, arsa veya in\u015faat halinde yap\u0131.<\/li>\n\n\n\n<li><strong>Ara\u00e7 sat\u0131\u015f\u0131.<\/strong> Al\u0131c\u0131n\u0131n ger\u00e7ek ki\u015fi veya \u015firket olmas\u0131na bak\u0131lmaks\u0131z\u0131n 2026 y\u0131l\u0131nda iki veya daha fazla motorlu arac\u0131n sat\u0131lmas\u0131 durumunda beyanname gereklidir.<\/li>\n\n\n\n<li><strong>Yurt d\u0131\u015f\u0131nda veya yabanc\u0131 kaynaklardan elde edilen gelirler.<\/strong> Yabanc\u0131 i\u015fverenden al\u0131nan maa\u015f (uzaktan \u00e7al\u0131\u015fma dahil); yabanc\u0131 \u015firketlerden al\u0131nan temett\u00fcler; yabanc\u0131 bankalardaki mevduat faizleri; yabanc\u0131 bir \u015firketteki hisse veya paylar\u0131n sat\u0131\u015f\u0131ndan elde edilen gelirler; yabanc\u0131 \u00e7evrim i\u00e7i casinolardan kazan\u0131lan ikramiyeler ve yurt d\u0131\u015f\u0131nda bulunan gayrimenkullerden elde edilen kira gelirleri.<\/li>\n\n\n\n<li><strong>Konut vergi indiriminin iadesi.<\/strong> 2026 y\u0131l\u0131nda konut geli\u015ftirme indirimi talep etmi\u015f olman\u0131z ve katk\u0131 paylar\u0131n\u0131n daha sonradan iade edilmesi veya sat\u0131n alma opsiyonlu kiralama s\u00f6zle\u015fmesi kapsam\u0131nda edinilen konutun nihai olarak sat\u0131n al\u0131nmamas\u0131 durumlar\u0131.<\/li>\n\n\n\n<li><strong>Dijital token (kripto para) i\u015flemleri.<\/strong> 1 Ocak 2025 itibar\u0131yla ger\u00e7ek ki\u015filerin kripto i\u015flemlerine y\u00f6nelik muafiyet art\u0131k ge\u00e7erli de\u011fildir; bu t\u00fcr gelirler genel kurallara g\u00f6re vergilendirilir ve beyannamede bildirilmelidir.<\/li>\n\n\n\n<li><strong>Konut d\u0131\u015f\u0131 gayrimenkullerin kira gelirleri.<\/strong> 2026 y\u0131l\u0131ndan itibaren sabit tutarl\u0131 \u00f6deme rejimi yaln\u0131zca konut, bah\u00e7e evi, garaj ve park yerlerinin kiralanmas\u0131 i\u00e7in ge\u00e7erlidir. Di\u011fer m\u00fclklerin kiralanmas\u0131 genel kurallara g\u00f6re vergilendirilir ve beyannameye dahil edilir.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Yabanc\u0131 kaynakl\u0131 gelirler \u00fczerinden yurt d\u0131\u015f\u0131nda halihaz\u0131rda vergi kesilmi\u015fse, verginin \u00f6dendi\u011fi devletin vergi makam\u0131 taraf\u0131ndan onaylanm\u0131\u015f belgelerle teyit edilmesi ve y\u00fcr\u00fcrl\u00fckteki \u00e7ift vergilendirmeyi \u00f6nleme anla\u015fmalar\u0131na tabi olmas\u0131 ko\u015fuluyla bu vergi Belarus gelir vergisinden mahsup edilebilir.<\/p>\n\n\n<div class=\"bcta bcta--post \">\r\n    <div class=\"bcta__title title\">Belarus&#8217;ta \u015eirket Kurun<\/div>\r\n    <div class=\"bcta__snippet\">Her a\u015famada eksiksiz hukuki destekle Belarus&#8217;ta h\u0131zl\u0131 ve g\u00fcvenli bir \u015fekilde \u015firketinizi kurun!<\/div>\r\n        <div class=\"bcta__more\">\r\n        <a href=\"https:\/\/ambylegal.by\/tr\/services\/open-company-belarus\/\" class=\"btn btn--outline\">\r\n\t\t\tDetayl\u0131 Bilgi            <span class=\"btn__icon btn__icon--arrow\"><\/span>\r\n        <\/a>\r\n    <\/div>\r\n    <\/div>\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Yabanci_vatandaslar_icin_kurallar\"><\/span><strong>Yabanc\u0131 vatanda\u015flar i\u00e7in kurallar<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">1 Ocak 2026 tarihinden itibaren, Belarus&#8217;ta daimi ikamet etmeyen yabanc\u0131 uyruklulara ve vatans\u0131z ki\u015filere y\u00fcksek gelir dilimine giren \u00f6demeleri yapan vergi ajanlar\u0131, gelir vergisini y\u0131l sonunda de\u011fil, her \u00f6deme s\u0131ras\u0131nda daha y\u00fcksek oranlarda (%25 veya %30) hesaplamak ve kesmek zorundad\u0131r (Vergi Kanunu Madde 214, f\u0131kra 1, alt f\u0131kra 1.2 ve 1.3). Yabanc\u0131 uyruklular\u0131n y\u0131l sonu beyannamesi verme y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fc ise devam etmektedir.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Birden fazla kaynaktan gelir elde eden yabanc\u0131 vatanda\u015flar genellikle ilgili pratik sorunlarla kar\u015f\u0131la\u015f\u0131r \u2014 vadesiz hesap a\u00e7ma, d\u00f6viz bozdurma ve s\u0131n\u0131r \u00f6tesi transferler yapma. Bunlar, Belarus bankalar\u0131nda <a href=\"https:\/\/ambylegal.by\/tr\/services\/opening-of-accounts-in-banks-of-the-republic-of-belarus\/opening-accounts-for-individuals\/\">ger\u00e7ek ki\u015filer i\u00e7in banka hesab\u0131 a\u00e7\u0131lmas\u0131<\/a> hizmetimiz kapsam\u0131nda ayr\u0131 olarak ele al\u0131nmaktad\u0131r.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"26_oran_Hukuka_aykiri_olarak_elde_edilen_gelirler\"><\/span><strong>%26 oran: Hukuka ayk\u0131r\u0131 olarak elde edilen gelirler<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Bir ger\u00e7ek ki\u015finin ne vergi ajan\u0131 ne de beyanname yoluyla bildirilmeyen gelirler ya da kanunen yasaklanan i\u015flemlerden gelir elde etmi\u015f olmas\u0131 durumunda %26&#8217;l\u0131k art\u0131r\u0131lm\u0131\u015f bir oran uygulan\u0131r. Bu oran cayd\u0131r\u0131c\u0131 nitelikte olup zaman\u0131nda beyan\u0131 te\u015fvik etmek amac\u0131yla tasarlanm\u0131\u015ft\u0131r. Uygulamada %26&#8217;l\u0131k oran, vergi denetim organ\u0131n\u0131n bir ger\u00e7ek ki\u015finin harcamalar\u0131 ile beyan edilen gelirini kar\u015f\u0131la\u015ft\u0131rd\u0131\u011f\u0131 masa ba\u015f\u0131 denetimi s\u0131ras\u0131nda bildirilmemi\u015f para giri\u015flerini tespit etmesi durumunda uygulanabilir.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Beyanname_nereye_ve_nasil_verilir\"><\/span><strong>Beyanname nereye ve nas\u0131l verilir?<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">2026 y\u0131l\u0131 i\u00e7in beyannameyi doldurman\u0131n ve vermenin \u00fc\u00e7 temel yolu vard\u0131r:<\/p>\n\n\n\n<ol class=\"wp-block-list\">\n<li><strong>Vergi M\u00fckellefi Ki\u015fisel Hesab\u0131 (Personal Account) \u00fczerinden<\/strong> (<a href=\"https:\/\/nalog.gov.by\/\">Resmi Vergi ve Har\u00e7lar Bakanl\u0131\u011f\u0131 web sitesinde<\/a>) \u2014 dijital imza anahtar\u0131na veya giri\u015f kimlik bilgilerine sahip olanlar i\u00e7in en h\u0131zl\u0131 se\u00e7enek.<\/li>\n\n\n\n<li><strong>\u015eahsen veya posta yoluyla<\/strong>, Belarus&#8217;taki tescil yerinize bak\u0131lmaks\u0131z\u0131n herhangi bir vergi denetim m\u00fcd\u00fcrl\u00fc\u011f\u00fcnde.<\/li>\n\n\n\n<li><strong>Noter onayl\u0131 vekaletname ile hareket eden bir temsilci arac\u0131l\u0131\u011f\u0131yla.<\/strong> Bu y\u00f6ntem, ge\u00e7ici veya kal\u0131c\u0131 olarak yurt d\u0131\u015f\u0131nda bulunan ki\u015filer i\u00e7in \u00f6zellikle uygundur.<\/li>\n<\/ol>\n\n\n\n<p class=\"wp-block-paragraph\">Beyanname formu Vergi ve Har\u00e7lar Bakanl\u0131\u011f\u0131 karar\u0131yla onaylanm\u0131\u015ft\u0131r. Her gelir t\u00fcr\u00fcn\u00fc do\u011fru \u015fekilde s\u0131n\u0131fland\u0131rmak, mevcut indirimleri (%13 ile vergilendirilen gelirler i\u00e7in) uygulamak ve destekleyici belgeleri (yurt d\u0131\u015f\u0131 gelir sertifikalar\u0131, al\u0131m-sat\u0131m s\u00f6zle\u015fmeleri ve \u00f6deme belgeleri) eklemek esast\u0131r. Ayr\u0131ca vergi dairelerinin 189 numaral\u0131 k\u0131sa hatt\u0131n\u0131 arayarak veya Vergi M\u00fckellefi Ki\u015fisel Hesab\u0131 \u00fczerinden beyanname y\u00fck\u00fcml\u00fcl\u00fckleriniz hakk\u0131nda bilgi alabilirsiniz.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Beyanname_ve_odeme_sureleri\"><\/span><strong>Beyanname ve \u00f6deme s\u00fcreleri<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">2026 gelirleri i\u00e7in kritik tarihler \u015funlard\u0131r:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>31 Mart 2027<\/strong> \u2014 2026 y\u0131l\u0131na ili\u015fkin gelir vergisi beyannamesinin (hesaplamas\u0131n\u0131n) verilmesi i\u00e7in son tarih.<\/li>\n\n\n\n<li><strong>30 Nisan 2027&#8217;ye kadar<\/strong> \u2014 Vergi dairesi, m\u00fckellefe hesaplanan vergi tutar\u0131n\u0131 belirten bir ihbarname g\u00f6nderir.<\/li>\n\n\n\n<li><strong>1 Haziran 2027<\/strong> \u2014 \u0130hbarname temelinde tarh edilen gelir vergisinin \u00f6denmesi i\u00e7in son tarih.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Beyanname verilirken vergi \u00f6denmez: hesaplamay\u0131 vergi denetim dairesi yapar. \u00d6deme daha sonra ERIP \u00f6deme sistemi, bankac\u0131l\u0131k uygulamalar\u0131, Vergi M\u00fckellefi Ki\u015fisel Hesab\u0131 veya banka \u015fubeleri arac\u0131l\u0131\u011f\u0131yla yap\u0131labilir.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Ihlallerin_hukuki_sonuclari_Cezalar\"><\/span><strong>\u0130hlallerin hukuki sonu\u00e7lar\u0131 (Cezalar)<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u0130dari Su\u00e7lar Kanunu, beyanname ve \u00f6deme s\u00fcrelerinin ka\u00e7\u0131r\u0131lmas\u0131na y\u00f6nelik yapt\u0131r\u0131mlar \u00f6ng\u00f6rmektedir. \u00d6zellikle Kanun&#8217;un 14.2. maddesi, beyanname vermeme durumunda 2 ila 10 baz birim aras\u0131nda para cezas\u0131 \u00f6ng\u00f6rmektedir; tekrarlanan ihlallerde tutar \u00f6nemli \u00f6l\u00e7\u00fcde artabilir. Ek olarak, vergi dairesi her gecikme g\u00fcn\u00fc i\u00e7in gecikme faizi uygular. Yukar\u0131da belirtildi\u011fi gibi, bildirilmeyen gelirler %26&#8217;l\u0131k art\u0131r\u0131lm\u0131\u015f orana da tabi tutulabilir.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Vergi Kanunu dahil Belarus mevzuat\u0131n\u0131n konsolide metinleri, belirli maddelerdeki de\u011fi\u015fiklikleri takip etmek i\u00e7in uygun bir yol olan Ulusal Hukuki \u0130nternet Portal\u0131 <a href=\"https:\/\/pravo.by\/\">pravo.by<\/a> \u00fczerinden yay\u0131mlanmaktad\u0131r.<\/p>\n\n\n    <section class=\"hfaq\">\n        <div class=\"container\">\n            <div class=\"hfaq__wrapper\">\n                <h2 class=\"hfaq__title title title-lg\"><span class=\"ez-toc-section\" id=\"Sikca_sorulan_sorular\"><\/span>S\u0131k\u00e7a sorulan sorular<span class=\"ez-toc-section-end\"><\/span><\/h2>\n                <div class=\"hfaq__items\">\n\t\t\t\t\t                        <div class=\"accordion\">\n                            <div class=\"accordion__head\">Belarus&#8217;taki ana i\u015fimden ald\u0131\u011f\u0131m maa\u015f\u0131 beyan etmem gerekiyor mu?<\/div>\n                            <div class=\"accordion__body\">\n                                <div class=\"accordion__inner\"><p><span style=\"font-weight: 400;\">Hay\u0131r \u2014 vergi ajan\u0131 s\u0131fat\u0131yla hareket eden ve vergiyi sizin ad\u0131n\u0131za kesip \u00f6deyen bir Belaruslu i\u015fveren taraf\u0131ndan \u00f6dendi\u011fi s\u00fcrece gerek yoktur. Ayr\u0131 bir beyanname yaln\u0131zca 2026 y\u0131l\u0131 toplam gelirinizin 350.000 BYN e\u015fi\u011fini a\u015fmas\u0131 ve a\u015fan k\u0131sma y\u00fcksek oranlar\u0131n uygulanabilmesi durumunda gereklidir.<\/span><\/p>\n<\/div>\n                            <\/div>\n                        <\/div>\n\t\t\t\t\t                        <div class=\"accordion\">\n                            <div class=\"accordion__head\">Yabanc\u0131 bir \u015firket i\u00e7in uzaktan \u00e7al\u0131\u015fman\u0131n geliri nas\u0131l vergilendirilir?<\/div>\n                            <div class=\"accordion__body\">\n                                <div class=\"accordion__inner\"><p><span style=\"font-weight: 400;\">Belarus vergi mukimiyseniz ve yabanc\u0131 bir i\u015fverenden (yabanc\u0131 banka kart\u0131na yap\u0131lanlar dahil) \u00fccret al\u0131yorsan\u0131z, bu gelir genel kurallara g\u00f6re beyan edilir ve %13 oran\u0131nda vergilendirilir. Bu t\u00fcr \u00f6demelere daha y\u00fcksek olan %25 ve %30 oranlar\u0131 uygulanmaz, \u00e7\u00fcnk\u00fc bu gelir Belarus kaynakl\u0131 de\u011fil, yabanc\u0131 kaynakl\u0131d\u0131r.<\/span><\/p>\n<\/div>\n                            <\/div>\n                        <\/div>\n\t\t\t\t\t                        <div class=\"accordion\">\n                            <div class=\"accordion__head\">2026 y\u0131l\u0131ndan itibaren hediyeler hususunda ne de\u011fi\u015fti?<\/div>\n                            <div class=\"accordion__body\">\n                                <div class=\"accordion__inner\"><p><span style=\"font-weight: 400;\">Yak\u0131n akraba olmayan ki\u015filerden al\u0131nan hediyeler i\u00e7in muafiyet e\u015fi\u011fi y\u0131lda 11.516 BYN&#8217;den 6.000 BYN&#8217;ye d\u00fc\u015f\u00fcr\u00fclm\u00fc\u015ft\u00fcr. Buna ek olarak, ayn\u0131 kategori ki\u015filerden al\u0131nan yurt d\u0131\u015f\u0131 kaynakl\u0131 nakit transferleri i\u00e7in ayr\u0131 bir 6.000 BYN muafiyeti getirilmi\u015ftir.<\/span><\/p>\n<\/div>\n                            <\/div>\n                        <\/div>\n\t\t\t\t\t                        <div class=\"accordion\">\n                            <div class=\"accordion__head\">%25 ve %30 oran\u0131nda vergilendirilen gelirlerden indirim d\u00fc\u015f\u00fclebilir mi?<\/div>\n                            <div class=\"accordion__body\">\n                                <div class=\"accordion__inner\"><p><span style=\"font-weight: 400;\">Hay\u0131r. Y\u00fcksek oranlar \u00fczerinden vergi hesaplan\u0131rken standart, sosyal ve m\u00fclk indirimleri (Vergi Kanunu Madde 208-212) uygulanmaz; bu indirimler yaln\u0131zca %13 ile vergilendirilen gelir k\u0131sm\u0131 i\u00e7in ge\u00e7erlidir.<\/span><\/p>\n<\/div>\n                            <\/div>\n                        <\/div>\n\t\t\t\t\t                        <div class=\"accordion\">\n                            <div class=\"accordion__head\">Ba\u015fka bir \u00fclkede \u00f6dedi\u011fim vergiyi mahsup edebilir miyim?<\/div>\n                            <div class=\"accordion__body\">\n                                <div class=\"accordion__inner\"><p><span style=\"font-weight: 400;\">Evet, Belarus&#8217;un o \u00fclke ile \u00e7ift vergilendirmeyi \u00f6nleme anla\u015fmas\u0131n\u0131n bulunmas\u0131 ve \u00f6demenin yabanc\u0131 vergi makam\u0131 taraf\u0131ndan onaylanm\u0131\u015f belgelerle teyit edilmesi \u015fart\u0131yla m\u00fcmk\u00fcnd\u00fcr.<\/span><\/p>\n<\/div>\n                            <\/div>\n                        <\/div>\n\t\t\t\t\t                        <div class=\"accordion\">\n                            <div class=\"accordion__head\">Beyannameyi ge\u00e7 verirsem ne olur?<\/div>\n                            <div class=\"accordion__body\">\n                                <div class=\"accordion__inner\"><p><span style=\"font-weight: 400;\">\u0130dari para cezas\u0131 (\u0130dari Su\u00e7lar Kanunu Madde 14.2 uyar\u0131nca 2-10 baz birim), gecikme faizi ve bildirilmeyen gelire %26 oran\u0131n\u0131n uygulanma potansiyeli. Denetim makam\u0131 ihlali tespit etmeden \u00f6nce g\u00f6n\u00fcll\u00fc olarak beyanname vermek genellikle daha hafif yapt\u0131r\u0131mlarla sonu\u00e7lan\u0131r.<\/span><\/p>\n<\/div>\n                            <\/div>\n                        <\/div>\n\t\t\t\t\t                        <div class=\"accordion\">\n                            <div class=\"accordion__head\">Belarus&#8217;ta \u00e7al\u0131\u015fan yerle\u015fik olmayan yabanc\u0131 vatanda\u015flar nas\u0131l vergilendirilir?<\/div>\n                            <div class=\"accordion__body\">\n                                <div class=\"accordion__inner\"><p><span style=\"font-weight: 400;\">\u0130\u015fte 2026&#8217;da gelen de\u011fi\u015fiklik: vergi ajanlar\u0131, y\u00fcksek gelir dilimlerine giren herhangi bir \u00f6deme \u00fczerinden gelir vergisini %25 veya %30 oran\u0131nda ve do\u011frudan kayna\u011f\u0131nda, i\u015flem baz\u0131nda kesmek zorunda kalacakt\u0131r. Y\u0131l sonu beyanname verme y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fc ise ayn\u0131 kalmaktad\u0131r \u2014 bu cephede hi\u00e7bir \u015fey de\u011fi\u015fmemektedir.<\/span><\/p>\n<\/div>\n                            <\/div>\n                        <\/div>\n\t\t\t\t\t                <\/div>\n            <\/div>\n        <\/div>\n\t\t\t\t        <script>\n\t\t\tdocument.addEventListener('DOMContentLoaded', function(){\n\t\t\t\tdocument.querySelector( 'body' ).addEventListener( 'click', function ( e ) {\n\t\t\t\t\tif ( e.target.classList.contains( 'accordion__head' ) ) {\n\t\t\t\t\t\tlet root = e.target.closest( '.accordion' );\n\t\t\t\t\t\tlet body = e.target.nextElementSibling;\n\n\t\t\t\t\t\tif ( body.style.maxHeight ) {\n\t\t\t\t\t\t\tbody.style.maxHeight = null;\n\t\t\t\t\t\t\troot.classList.remove( 'accordion--expanded' );\n\t\t\t\t\t\t}\n\t\t\t\t\t\telse {\n\t\t\t\t\t\t\tbody.style.maxHeight = body.scrollHeight + 'px';\n\t\t\t\t\t\t\troot.classList.add( 'accordion--expanded' );\n\t\t\t\t\t\t}\n\t\t\t\t\t}\n\t\t\t\t} );\n\t\t\t});\n        <\/script>\n\t\t    <\/section>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"2026_gelirlerinizi_beyan_etmenizde_nasil_yardimci_olabiliriz\"><\/span><strong>2026 gelirlerinizi beyan etmenizde nas\u0131l yard\u0131mc\u0131 olabiliriz<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Avukatlar\u0131m\u0131z ve hukuk\u00e7ular\u0131m\u0131z, vergi konular\u0131nda \u2014vergi ikametgah\u0131 stat\u00fcs\u00fcn\u00fcn belirlenmesi, artan oranl\u0131 tarifeye g\u00f6re vergi hesaplanmas\u0131, \u00e7ift vergilendirme anla\u015fmalar\u0131n\u0131n uygulanmas\u0131, m\u00fclk indirimlerinin talep edilmesi ve tam belge paketinin haz\u0131rlanmas\u0131 gibi\u2014 s\u0131n\u0131r \u00f6tesi durumlar dahil olmak \u00fczere bireylere dan\u0131\u015fmanl\u0131k konusunda uzun y\u0131llara dayanan deneyime sahiptir. Tek seferlik dan\u0131\u015fmanl\u0131k sa\u011flayabilir veya beyannamenin kaleme al\u0131nmas\u0131ndan vergi daireleri nezdinde temsile ve denetim kararlar\u0131n\u0131n temyiz edilmesine kadar u\u00e7tan uca destek sunabiliriz.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Birden fazla yarg\u0131 alan\u0131ndan gelir, yabanc\u0131 \u015firketlerdeki paylar\u0131n sat\u0131\u015f\u0131 veya bir tr\u00f6st yahut aile fonuna kat\u0131l\u0131m gibi daha karma\u015f\u0131k konularda beyannamenin teknik olarak doldurulmas\u0131 yeterli de\u011fildir. \u00d6nemli olan savunulabilir bir hukuki pozisyon tesis etmektir. Bu t\u00fcr durumlarda hem Belarus hem de uluslararas\u0131 kurallar\u0131 yans\u0131tan ve denetim makam\u0131yla ileride ya\u015fanabilecek uyu\u015fmazl\u0131k riskini azaltan \u00f6zel bir <a href=\"https:\/\/ambylegal.by\/tr\/services\/legal-opinions-in-belarus\/\">hukuki m\u00fctalaa<\/a> haz\u0131rl\u0131yoruz.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>2026 y\u0131l\u0131 itibar\u0131yla Belarus&#8217;ta gelir vergisi, son y\u0131llar\u0131n en kapsaml\u0131 yap\u0131sal de\u011fi\u015fikliklerinden birinden ge\u00e7mi\u015ftir. \u00dc\u00e7 basamakl\u0131 artan oranl\u0131 vergi tarifesi getirilmi\u015f, hediyeler ve s\u0131n\u0131r \u00f6tesi para transferleri i\u00e7in muafiyet e\u015fikleri g\u00f6zden ge\u00e7irilmi\u015f, \u00e7e\u015fitli indirimler yeniden d\u00fczenlenmi\u015f ve yerle\u015fik olmayanlardan vergi kesintisi kurallar\u0131 de\u011fi\u015ftirilmi\u015ftir. 2026 y\u0131l\u0131n\u0131n sonunda ger\u00e7ek ki\u015filer, son ba\u015fvuru tarihi 31 Mart 2027 olan [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":7698,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[3828],"tags":[],"class_list":["post-58866","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-news"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v28.8 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>Belarus Gelir Vergisi Beyannamesi 2026: Kurallar ve Bildirim I Amby Legal<\/title>\n<meta name=\"description\" content=\"Belarus&#039;ta vergi beyannamesini kimler ve nas\u0131l verir? %13, %25 ve %30 artan oranlar, 350.000 ve 600.000 BYN e\u015fikleri, yasal s\u00fcreler ve vergi indirimleri.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/ambylegal.by\/tr\/news\/declaration-by-individuals-of-income-received-in-belarus-in-2023\/\" \/>\n<meta property=\"og:locale\" content=\"tr_TR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Belarus Gelir Vergisi Beyannamesi 2026: Kurallar ve Bildirim I Amby Legal\" \/>\n<meta property=\"og:description\" content=\"Belarus&#039;ta vergi beyannamesini kimler ve nas\u0131l verir? %13, %25 ve %30 artan oranlar, 350.000 ve 600.000 BYN e\u015fikleri, yasal s\u00fcreler ve vergi indirimleri.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/ambylegal.by\/tr\/news\/declaration-by-individuals-of-income-received-in-belarus-in-2023\/\" \/>\n<meta property=\"og:site_name\" content=\"Amby Legal\" \/>\n<meta property=\"article:published_time\" content=\"2026-08-21T09:00:00+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/ambylegal.by\/wp-content\/uploads\/2025\/10\/tax-return-filing.jpg\" \/>\n\t<meta property=\"og:image:width\" content=\"8000\" \/>\n\t<meta property=\"og:image:height\" content=\"5469\" \/>\n\t<meta property=\"og:image:type\" content=\"image\/jpeg\" \/>\n<meta name=\"author\" content=\"AMBY Legal Team\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Written by\" \/>\n\t<meta name=\"twitter:data1\" content=\"AMBY Legal Team\" \/>\n\t<meta name=\"twitter:label2\" content=\"Est. reading time\" \/>\n\t<meta name=\"twitter:data2\" content=\"9 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\\\/\\\/schema.org\",\"@graph\":[{\"@type\":\"Article\",\"@id\":\"https:\\\/\\\/ambylegal.by\\\/tr\\\/news\\\/declaration-by-individuals-of-income-received-in-belarus-in-2023\\\/#article\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/ambylegal.by\\\/tr\\\/news\\\/declaration-by-individuals-of-income-received-in-belarus-in-2023\\\/\"},\"author\":{\"name\":\"AMBY Legal Team\",\"@id\":\"https:\\\/\\\/ambylegal.by\\\/tr\\\/#\\\/schema\\\/person\\\/e1ec68c172f9b17852dba42bd82937ae\"},\"headline\":\"2026 Y\u0131l\u0131nda Belarus&#8217;ta Elde Edilen Gelirlerin Ger\u00e7ek Ki\u015filer Taraf\u0131ndan Beyan\u0131\",\"datePublished\":\"2026-08-21T09:00:00+00:00\",\"mainEntityOfPage\":{\"@id\":\"https:\\\/\\\/ambylegal.by\\\/tr\\\/news\\\/declaration-by-individuals-of-income-received-in-belarus-in-2023\\\/\"},\"wordCount\":2059,\"commentCount\":0,\"publisher\":{\"@id\":\"https:\\\/\\\/ambylegal.by\\\/tr\\\/#organization\"},\"image\":{\"@id\":\"https:\\\/\\\/ambylegal.by\\\/tr\\\/news\\\/declaration-by-individuals-of-income-received-in-belarus-in-2023\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/ambylegal.by\\\/wp-content\\\/uploads\\\/2025\\\/10\\\/tax-return-filing.jpg\",\"articleSection\":[\"Nachricht\"],\"inLanguage\":\"tr-TR\",\"potentialAction\":[{\"@type\":\"CommentAction\",\"name\":\"Comment\",\"target\":[\"https:\\\/\\\/ambylegal.by\\\/tr\\\/news\\\/declaration-by-individuals-of-income-received-in-belarus-in-2023\\\/#respond\"]}]},{\"@type\":\"WebPage\",\"@id\":\"https:\\\/\\\/ambylegal.by\\\/tr\\\/news\\\/declaration-by-individuals-of-income-received-in-belarus-in-2023\\\/\",\"url\":\"https:\\\/\\\/ambylegal.by\\\/tr\\\/news\\\/declaration-by-individuals-of-income-received-in-belarus-in-2023\\\/\",\"name\":\"Belarus Gelir Vergisi Beyannamesi 2026: Kurallar ve Bildirim I Amby Legal\",\"isPartOf\":{\"@id\":\"https:\\\/\\\/ambylegal.by\\\/tr\\\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\\\/\\\/ambylegal.by\\\/tr\\\/news\\\/declaration-by-individuals-of-income-received-in-belarus-in-2023\\\/#primaryimage\"},\"image\":{\"@id\":\"https:\\\/\\\/ambylegal.by\\\/tr\\\/news\\\/declaration-by-individuals-of-income-received-in-belarus-in-2023\\\/#primaryimage\"},\"thumbnailUrl\":\"https:\\\/\\\/ambylegal.by\\\/wp-content\\\/uploads\\\/2025\\\/10\\\/tax-return-filing.jpg\",\"datePublished\":\"2026-08-21T09:00:00+00:00\",\"description\":\"Belarus'ta vergi beyannamesini kimler ve nas\u0131l verir? %13, %25 ve %30 artan oranlar, 350.000 ve 600.000 BYN e\u015fikleri, yasal s\u00fcreler ve vergi indirimleri.\",\"breadcrumb\":{\"@id\":\"https:\\\/\\\/ambylegal.by\\\/tr\\\/news\\\/declaration-by-individuals-of-income-received-in-belarus-in-2023\\\/#breadcrumb\"},\"inLanguage\":\"tr-TR\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\\\/\\\/ambylegal.by\\\/tr\\\/news\\\/declaration-by-individuals-of-income-received-in-belarus-in-2023\\\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"tr-TR\",\"@id\":\"https:\\\/\\\/ambylegal.by\\\/tr\\\/news\\\/declaration-by-individuals-of-income-received-in-belarus-in-2023\\\/#primaryimage\",\"url\":\"https:\\\/\\\/ambylegal.by\\\/wp-content\\\/uploads\\\/2025\\\/10\\\/tax-return-filing.jpg\",\"contentUrl\":\"https:\\\/\\\/ambylegal.by\\\/wp-content\\\/uploads\\\/2025\\\/10\\\/tax-return-filing.jpg\",\"width\":8000,\"height\":5469},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\\\/\\\/ambylegal.by\\\/tr\\\/news\\\/declaration-by-individuals-of-income-received-in-belarus-in-2023\\\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\\\/\\\/ambylegal.by\\\/tr\\\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"2026 Y\u0131l\u0131nda Belarus&rsquo;ta Elde Edilen Gelirlerin Ger\u00e7ek Ki\u015filer Taraf\u0131ndan Beyan\u0131\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\\\/\\\/ambylegal.by\\\/tr\\\/#website\",\"url\":\"https:\\\/\\\/ambylegal.by\\\/tr\\\/\",\"name\":\"Amby Legal\",\"description\":\"\",\"publisher\":{\"@id\":\"https:\\\/\\\/ambylegal.by\\\/tr\\\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\\\/\\\/ambylegal.by\\\/tr\\\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"tr-TR\"},{\"@type\":\"Organization\",\"@id\":\"https:\\\/\\\/ambylegal.by\\\/tr\\\/#organization\",\"name\":\"Amby Legal\",\"url\":\"https:\\\/\\\/ambylegal.by\\\/tr\\\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"tr-TR\",\"@id\":\"https:\\\/\\\/ambylegal.by\\\/tr\\\/#\\\/schema\\\/logo\\\/image\\\/\",\"url\":\"https:\\\/\\\/ambylegal.by\\\/wp-content\\\/uploads\\\/2026\\\/02\\\/logo-dark.svg\",\"contentUrl\":\"https:\\\/\\\/ambylegal.by\\\/wp-content\\\/uploads\\\/2026\\\/02\\\/logo-dark.svg\",\"width\":117,\"height\":24,\"caption\":\"Amby Legal\"},\"image\":{\"@id\":\"https:\\\/\\\/ambylegal.by\\\/tr\\\/#\\\/schema\\\/logo\\\/image\\\/\"}},{\"@type\":\"Person\",\"@id\":\"https:\\\/\\\/ambylegal.by\\\/tr\\\/#\\\/schema\\\/person\\\/e1ec68c172f9b17852dba42bd82937ae\",\"name\":\"AMBY Legal Team\",\"image\":{\"@type\":\"ImageObject\",\"inLanguage\":\"tr-TR\",\"@id\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/eb955a2699b285da4cce6b5ef4a5b9dbb173d1fd22ffdc8a254b80af8e149897?s=96&d=mm&r=g\",\"url\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/eb955a2699b285da4cce6b5ef4a5b9dbb173d1fd22ffdc8a254b80af8e149897?s=96&d=mm&r=g\",\"contentUrl\":\"https:\\\/\\\/secure.gravatar.com\\\/avatar\\\/eb955a2699b285da4cce6b5ef4a5b9dbb173d1fd22ffdc8a254b80af8e149897?s=96&d=mm&r=g\",\"caption\":\"AMBY Legal Team\"},\"description\":\"AMBY Legal is a team of licensed advocates based in Minsk, Belarus, advising foreign businesses and private clients since 2015.\",\"sameAs\":[\"https:\\\/\\\/ambylegal.by\",\"https:\\\/\\\/www.linkedin.com\\\/company\\\/amby-legal\\\/\"]}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"Belarus Gelir Vergisi Beyannamesi 2026: Kurallar ve Bildirim I Amby Legal","description":"Belarus'ta vergi beyannamesini kimler ve nas\u0131l verir? %13, %25 ve %30 artan oranlar, 350.000 ve 600.000 BYN e\u015fikleri, yasal s\u00fcreler ve vergi indirimleri.","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/ambylegal.by\/tr\/news\/declaration-by-individuals-of-income-received-in-belarus-in-2023\/","og_locale":"tr_TR","og_type":"article","og_title":"Belarus Gelir Vergisi Beyannamesi 2026: Kurallar ve Bildirim I Amby Legal","og_description":"Belarus'ta vergi beyannamesini kimler ve nas\u0131l verir? %13, %25 ve %30 artan oranlar, 350.000 ve 600.000 BYN e\u015fikleri, yasal s\u00fcreler ve vergi indirimleri.","og_url":"https:\/\/ambylegal.by\/tr\/news\/declaration-by-individuals-of-income-received-in-belarus-in-2023\/","og_site_name":"Amby Legal","article_published_time":"2026-08-21T09:00:00+00:00","og_image":[{"width":8000,"height":5469,"url":"https:\/\/ambylegal.by\/wp-content\/uploads\/2025\/10\/tax-return-filing.jpg","type":"image\/jpeg"}],"author":"AMBY Legal Team","twitter_card":"summary_large_image","twitter_misc":{"Written by":"AMBY Legal Team","Est. reading time":"9 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"Article","@id":"https:\/\/ambylegal.by\/tr\/news\/declaration-by-individuals-of-income-received-in-belarus-in-2023\/#article","isPartOf":{"@id":"https:\/\/ambylegal.by\/tr\/news\/declaration-by-individuals-of-income-received-in-belarus-in-2023\/"},"author":{"name":"AMBY Legal Team","@id":"https:\/\/ambylegal.by\/tr\/#\/schema\/person\/e1ec68c172f9b17852dba42bd82937ae"},"headline":"2026 Y\u0131l\u0131nda Belarus&#8217;ta Elde Edilen Gelirlerin Ger\u00e7ek Ki\u015filer Taraf\u0131ndan Beyan\u0131","datePublished":"2026-08-21T09:00:00+00:00","mainEntityOfPage":{"@id":"https:\/\/ambylegal.by\/tr\/news\/declaration-by-individuals-of-income-received-in-belarus-in-2023\/"},"wordCount":2059,"commentCount":0,"publisher":{"@id":"https:\/\/ambylegal.by\/tr\/#organization"},"image":{"@id":"https:\/\/ambylegal.by\/tr\/news\/declaration-by-individuals-of-income-received-in-belarus-in-2023\/#primaryimage"},"thumbnailUrl":"https:\/\/ambylegal.by\/wp-content\/uploads\/2025\/10\/tax-return-filing.jpg","articleSection":["Nachricht"],"inLanguage":"tr-TR","potentialAction":[{"@type":"CommentAction","name":"Comment","target":["https:\/\/ambylegal.by\/tr\/news\/declaration-by-individuals-of-income-received-in-belarus-in-2023\/#respond"]}]},{"@type":"WebPage","@id":"https:\/\/ambylegal.by\/tr\/news\/declaration-by-individuals-of-income-received-in-belarus-in-2023\/","url":"https:\/\/ambylegal.by\/tr\/news\/declaration-by-individuals-of-income-received-in-belarus-in-2023\/","name":"Belarus Gelir Vergisi Beyannamesi 2026: Kurallar ve Bildirim I Amby Legal","isPartOf":{"@id":"https:\/\/ambylegal.by\/tr\/#website"},"primaryImageOfPage":{"@id":"https:\/\/ambylegal.by\/tr\/news\/declaration-by-individuals-of-income-received-in-belarus-in-2023\/#primaryimage"},"image":{"@id":"https:\/\/ambylegal.by\/tr\/news\/declaration-by-individuals-of-income-received-in-belarus-in-2023\/#primaryimage"},"thumbnailUrl":"https:\/\/ambylegal.by\/wp-content\/uploads\/2025\/10\/tax-return-filing.jpg","datePublished":"2026-08-21T09:00:00+00:00","description":"Belarus'ta vergi beyannamesini kimler ve nas\u0131l verir? %13, %25 ve %30 artan oranlar, 350.000 ve 600.000 BYN e\u015fikleri, yasal s\u00fcreler ve vergi indirimleri.","breadcrumb":{"@id":"https:\/\/ambylegal.by\/tr\/news\/declaration-by-individuals-of-income-received-in-belarus-in-2023\/#breadcrumb"},"inLanguage":"tr-TR","potentialAction":[{"@type":"ReadAction","target":["https:\/\/ambylegal.by\/tr\/news\/declaration-by-individuals-of-income-received-in-belarus-in-2023\/"]}]},{"@type":"ImageObject","inLanguage":"tr-TR","@id":"https:\/\/ambylegal.by\/tr\/news\/declaration-by-individuals-of-income-received-in-belarus-in-2023\/#primaryimage","url":"https:\/\/ambylegal.by\/wp-content\/uploads\/2025\/10\/tax-return-filing.jpg","contentUrl":"https:\/\/ambylegal.by\/wp-content\/uploads\/2025\/10\/tax-return-filing.jpg","width":8000,"height":5469},{"@type":"BreadcrumbList","@id":"https:\/\/ambylegal.by\/tr\/news\/declaration-by-individuals-of-income-received-in-belarus-in-2023\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/ambylegal.by\/tr\/"},{"@type":"ListItem","position":2,"name":"2026 Y\u0131l\u0131nda Belarus&rsquo;ta Elde Edilen Gelirlerin Ger\u00e7ek Ki\u015filer Taraf\u0131ndan Beyan\u0131"}]},{"@type":"WebSite","@id":"https:\/\/ambylegal.by\/tr\/#website","url":"https:\/\/ambylegal.by\/tr\/","name":"Amby Legal","description":"","publisher":{"@id":"https:\/\/ambylegal.by\/tr\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/ambylegal.by\/tr\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"tr-TR"},{"@type":"Organization","@id":"https:\/\/ambylegal.by\/tr\/#organization","name":"Amby Legal","url":"https:\/\/ambylegal.by\/tr\/","logo":{"@type":"ImageObject","inLanguage":"tr-TR","@id":"https:\/\/ambylegal.by\/tr\/#\/schema\/logo\/image\/","url":"https:\/\/ambylegal.by\/wp-content\/uploads\/2026\/02\/logo-dark.svg","contentUrl":"https:\/\/ambylegal.by\/wp-content\/uploads\/2026\/02\/logo-dark.svg","width":117,"height":24,"caption":"Amby Legal"},"image":{"@id":"https:\/\/ambylegal.by\/tr\/#\/schema\/logo\/image\/"}},{"@type":"Person","@id":"https:\/\/ambylegal.by\/tr\/#\/schema\/person\/e1ec68c172f9b17852dba42bd82937ae","name":"AMBY Legal Team","image":{"@type":"ImageObject","inLanguage":"tr-TR","@id":"https:\/\/secure.gravatar.com\/avatar\/eb955a2699b285da4cce6b5ef4a5b9dbb173d1fd22ffdc8a254b80af8e149897?s=96&d=mm&r=g","url":"https:\/\/secure.gravatar.com\/avatar\/eb955a2699b285da4cce6b5ef4a5b9dbb173d1fd22ffdc8a254b80af8e149897?s=96&d=mm&r=g","contentUrl":"https:\/\/secure.gravatar.com\/avatar\/eb955a2699b285da4cce6b5ef4a5b9dbb173d1fd22ffdc8a254b80af8e149897?s=96&d=mm&r=g","caption":"AMBY Legal Team"},"description":"AMBY Legal is a team of licensed advocates based in Minsk, Belarus, advising foreign businesses and private clients since 2015.","sameAs":["https:\/\/ambylegal.by","https:\/\/www.linkedin.com\/company\/amby-legal\/"]}]}},"_links":{"self":[{"href":"https:\/\/ambylegal.by\/tr\/wp-json\/wp\/v2\/posts\/58866","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/ambylegal.by\/tr\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/ambylegal.by\/tr\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/ambylegal.by\/tr\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/ambylegal.by\/tr\/wp-json\/wp\/v2\/comments?post=58866"}],"version-history":[{"count":0,"href":"https:\/\/ambylegal.by\/tr\/wp-json\/wp\/v2\/posts\/58866\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/ambylegal.by\/tr\/wp-json\/wp\/v2\/media\/7698"}],"wp:attachment":[{"href":"https:\/\/ambylegal.by\/tr\/wp-json\/wp\/v2\/media?parent=58866"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/ambylegal.by\/tr\/wp-json\/wp\/v2\/categories?post=58866"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/ambylegal.by\/tr\/wp-json\/wp\/v2\/tags?post=58866"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}