{"id":59170,"date":"2026-08-05T12:00:00","date_gmt":"2026-08-05T09:00:00","guid":{"rendered":"https:\/\/ambylegal.by\/news\/taxes-for-htp-residents\/"},"modified":"2026-08-05T12:00:00","modified_gmt":"2026-08-05T09:00:00","slug":"taxes-for-htp-residents","status":"publish","type":"post","link":"https:\/\/ambylegal.by\/tr\/news\/taxes-for-htp-residents\/","title":{"rendered":"2026 Y\u0131l\u0131nda Belarus&#8217;ta HTP Mukimleri \u0130\u00e7in Vergiler"},"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\/taxes-for-htp-residents\/#HTP_Mukimi_Olma_Sartlari\" >HTP Mukimi Olma \u015eartlar\u0131<\/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\/taxes-for-htp-residents\/#2026_Icin_Onemli_Vergi_Guncellemeleri\" >2026 \u0130\u00e7in \u00d6nemli Vergi G\u00fcncellemeleri<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/ambylegal.by\/tr\/news\/taxes-for-htp-residents\/#Kurumlar_Vergisi\" >Kurumlar Vergisi<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/ambylegal.by\/tr\/news\/taxes-for-htp-residents\/#Katma_Deger_Vergisi\" >Katma De\u011fer Vergisi<\/a><\/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\/taxes-for-htp-residents\/#Bordro_Vergileri_ve_Sosyal_Primler\" >Bordro Vergileri ve Sosyal Primler<\/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\/taxes-for-htp-residents\/#Yabanci_Sirketlere_Yapilan_Odemelerde_Stopaj_Vergisi\" >Yabanc\u0131 \u015eirketlere Yap\u0131lan \u00d6demelerde Stopaj Vergisi<\/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\/taxes-for-htp-residents\/#Temettuler_Offshore_Harci_ve_Yerel_Vergiler\" >Temett\u00fcler, Offshore Harc\u0131 ve Yerel Vergiler<\/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\/taxes-for-htp-residents\/#Sikca_Sorulan_Sorular_SSS\" >S\u0131k\u00e7a Sorulan Sorular (SSS)<\/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\/taxes-for-htp-residents\/#Sonuc\" >Sonu\u00e7<\/a><\/li><\/ul><\/nav><\/div>\n\n<p class=\"wp-block-paragraph\">Belarus&#8217;taki Y\u00fcksek Teknoloji Park\u0131 (HTP), BT \u015firketleri, giri\u015fimler ve uluslararas\u0131 teknoloji yat\u0131r\u0131mc\u0131lar\u0131 i\u00e7in Do\u011fu Avrupa&#8217;daki en cazip yarg\u0131 b\u00f6lgelerinden biri olmaya devam etmektedir. <a href=\"https:\/\/pravo.by\/document\/?guid=3871&amp;p0=pd0500012\">22 Eyl\u00fcl 2005 tarihli ve 12 say\u0131l\u0131 Ba\u015fkanl\u0131k Kararnamesi<\/a> ile kurulan Park, 1 Ocak 2049&#8217;a kadar uzat\u0131lm\u0131\u015f \u00f6zel bir yasal ve vergi rejimi alt\u0131nda faaliyet g\u00f6stermektedir. Bu rejim, \u00e7o\u011fu kurumlar vergisi muafiyetini basitle\u015ftirilmi\u015f d\u00f6viz kontrol\u00fc, s\u0131n\u0131r \u00f6tesi s\u00f6zle\u015fme esnekli\u011fi ve daha d\u00fc\u015f\u00fck personel maliyetleriyle birle\u015ftirmektedir.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Bu g\u00fcncellenmi\u015f rehberde, 2026 y\u0131l\u0131nda HTP mukimleri i\u00e7in ge\u00e7erli vergi y\u00fck\u00fcml\u00fcl\u00fcklerini, y\u00fcr\u00fcrl\u00fckte kalmaya devam eden avantajlar\u0131 ve BT \u015firketlerinin faaliyetlerini planlarken bilmesi gereken g\u00fcncel mevzuat de\u011fi\u015fikliklerini ele al\u0131yoruz.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"HTP_Mukimi_Olma_Sartlari\"><\/span><strong>HTP Mukimi Olma \u015eartlar\u0131<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">HTP mukimleri; yaz\u0131l\u0131m geli\u015ftirme, BT hizmetleri, yapay zek\u00e2, telekom\u00fcnikasyon, oyun, veri i\u015fleme, siber g\u00fcvenlik, e-spor ve Y\u00fcksek Teknoloji Park\u0131 Y\u00f6netmeli\u011fi&#8217;nde tan\u0131mlanan di\u011fer y\u00fcksek teknoloji faaliyetlerinde bulunan Belarus t\u00fczel ki\u015fileridir. Mukim stat\u00fcs\u00fc kazanmak i\u00e7in \u015firketin Belarus&#8217;ta tescil edilmesi, onayl\u0131 listeden izin verilen bir faaliyet se\u00e7mesi ve HTP Denetleme Kurulu&#8217;na sunulmak \u00fczere bir i\u015f projesi haz\u0131rlayarak projeyi Kurul \u00f6n\u00fcnde savunmas\u0131 gerekir.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Park, \u00fclke genelinde faaliyet g\u00f6sterme esas\u0131na g\u00f6re \u00e7al\u0131\u015f\u0131r: bir \u015firket Belarus&#8217;un herhangi bir yerinde tescil edilebilir ve fiziksel ofisinin bulundu\u011fu yerden ba\u011f\u0131ms\u0131z olarak HTP avantajlar\u0131n\u0131n tamam\u0131ndan yararlanabilir. Kay\u0131tl\u0131 mukimlerin listesi, 2026 itibar\u0131yla k\u00f6kl\u00fc d\u0131\u015f kaynak hizmeti sa\u011flay\u0131c\u0131lar\u0131ndan k\u00fc\u00e7\u00fck \u00fcr\u00fcn st\u00fcdyolar\u0131na kadar bini a\u015fk\u0131n faal \u015firketi g\u00f6steren <a href=\"https:\/\/www.park.by\/en\/\">resmi HTP web sitesinde<\/a> yer almaktad\u0131r.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Uygunluk de\u011ferlendirmesinden <a href=\"https:\/\/ambylegal.by\/tr\/services\/htp-business-plan\/\">HTP i\u015f plan\u0131n\u0131n<\/a> haz\u0131rlanmas\u0131na kadar ba\u015fvuru a\u015famas\u0131nda sa\u011flanan hukuki destek, Denetleme Kurulu&#8217;nun projeyi ilk ba\u015fvuruda onaylay\u0131p onaylamayaca\u011f\u0131n\u0131 \u00e7o\u011fu zaman belirler.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"2026_Icin_Onemli_Vergi_Guncellemeleri\"><\/span><strong>2026 \u0130\u00e7in \u00d6nemli Vergi G\u00fcncellemeleri<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Her vergi t\u00fcr\u00fcn\u00fc ayr\u0131 ayr\u0131 ele almadan \u00f6nce, 2026 Vergi Kanunu de\u011fi\u015fiklikleri ve 30 Aral\u0131k 2022 tarihli 230-Z say\u0131l\u0131 Kanun&#8217;un uzat\u0131lmas\u0131yla y\u00fcr\u00fcrl\u00fc\u011fe giren de\u011fi\u015fiklikleri belirtmek gerekir:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>HTP \u00e7al\u0131\u015fanlar\u0131n\u0131n maa\u015flar\u0131na uygulanan indirimli %9 gelir vergisi oran\u0131 ask\u0131da kalmaya devam etmektedir. HTP bordrolar\u0131 \u00fczerinden 1 Ocak 2028&#8217;e kadar genel olarak belirlenen %13&#8217;l\u00fck oran uygulanmaya devam etmektedir.<\/li>\n\n\n\n<li>Y\u00fcksek gelir elde edenler i\u00e7in getirilen artan oranl\u0131 ki\u015fisel gelir vergisi tarifesi (y\u0131ll\u0131k 350.000 BYN \u00fczerindeki gelirler i\u00e7in %25, 600.000 BYN \u00fczeri i\u00e7in %30), HTP \u00e7al\u0131\u015fanlar\u0131 i\u00e7in ge\u00e7erli de\u011fildir \u2014 bu \u00e7al\u0131\u015fanlar\u0131n gelirleri, tutar\u0131 ne olursa olsun sabit %13 oran\u0131nda vergilendirilmeye devam eder.<\/li>\n\n\n\n<li>HTP mukimlerinin ger\u00e7ek ki\u015filere da\u011f\u0131tt\u0131\u011f\u0131 temett\u00fclere uygulanan %6&#8217;l\u0131k imtiyazl\u0131 oran 1 Ocak 2026 itibar\u0131yla kald\u0131r\u0131lm\u0131\u015ft\u0131r. HTP temett\u00fcleri art\u0131k genel olarak %9 oran\u0131nda vergilendirilmektedir.<\/li>\n\n\n\n<li>1 Ocak 2026&#8217;dan itibaren olu\u015fturulan token&#8217;larla yap\u0131lan i\u015flemlerin vergilendirilmesine ili\u015fkin kurallar yeniden d\u00fczenlenmi\u015ftir. HTP mukimleri ICO&#8217;lar\u0131 d\u00fczenleme yetkisine sahip tek kurulu\u015flar olmaya devam etmektedir; ancak bu i\u015flemlerden elde edilen gelirlerin vergilendirilmesinde yeni kurallar uygulanmaktad\u0131r.<\/li>\n\n\n\n<li>\u00c7e\u015fitli yasal hesaplamalarda kullan\u0131lan taban de\u011fer 1 Ocak 2026&#8217;da art\u0131r\u0131lm\u0131\u015ft\u0131r; bu durum indirim e\u015fiklerini ve belirli \u00fcst s\u0131n\u0131rlar\u0131 etkilemektedir.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Bu de\u011fi\u015fikliklerin hi\u00e7biri HTP rejiminin temel avantajlar\u0131n\u0131 etkilememektedir: kurumlar vergisinden, Belarus i\u00e7indeki sat\u0131\u015flardan do\u011fan ciro \u00fczerinden KDV&#8217;den ve \u00e7o\u011fu yerel vergiden muafiyet.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Kurumlar_Vergisi\"><\/span><strong>Kurumlar Vergisi<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Belarus&#8217;ta genel kurumlar vergisi oran\u0131 %20&#8217;dir. HTP mukimleri, rejimin en b\u00fcy\u00fck mali avantaj\u0131 olan temel faaliyetlerinden elde ettikleri gelirler \u00fczerinden kurumlar vergisinden muaft\u0131r. Ancak bu muafiyet her durumda ge\u00e7erli de\u011fildir. HTP mukimleri a\u015fa\u011f\u0131daki durumlarda indirimli %9 kurumlar vergisi oran\u0131n\u0131 \u00f6der:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>bir kat\u0131l\u0131mc\u0131n\u0131n esas sermayedeki bir pay\u0131 veya pay\u0131n bir k\u0131sm\u0131n\u0131 elden \u00e7\u0131karmas\u0131;<\/li>\n\n\n\n<li>bir i\u015fletmenin mal varl\u0131\u011f\u0131 kompleksi olarak sat\u0131lmas\u0131;<\/li>\n\n\n\n<li>menkul k\u0131ymetlerin sat\u0131lmas\u0131 veya itfa edilmesi;<\/li>\n\n\n\n<li>kullan\u0131m i\u00e7in sa\u011flanan fonlar \u00fczerinden al\u0131nan faizler.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Mukim, kendi m\u00fclk\u00fcn\u00fc edindikten 12 aydan daha uzun s\u00fcre sonra satarsa genel %20 oran\u0131 uygulan\u0131r. Mukim, \u00f6rne\u011fin yabanc\u0131 \u015firketlere belirli gelir t\u00fcrlerini \u00f6derken vergi sorumlusu s\u0131fat\u0131yla hareket etti\u011finde de kurumlar vergisi \u00f6denir.<\/p>\n\n\n\n<figure class=\"wp-block-image size-full\"><img loading=\"lazy\" decoding=\"async\" width=\"1000\" height=\"665\" src=\"https:\/\/ambylegal.by\/wp-content\/uploads\/2025\/01\/portrait-young-office-worker-woman-sitting-office-desk-with-documents-talking-mobile-phone-with-confident-serious-expression-face-working-office-1.png\" alt=\"\" class=\"wp-image-9760\" srcset=\"https:\/\/ambylegal.by\/wp-content\/uploads\/2025\/01\/portrait-young-office-worker-woman-sitting-office-desk-with-documents-talking-mobile-phone-with-confident-serious-expression-face-working-office-1.png 1000w, https:\/\/ambylegal.by\/wp-content\/uploads\/2025\/01\/portrait-young-office-worker-woman-sitting-office-desk-with-documents-talking-mobile-phone-with-confident-serious-expression-face-working-office-1-300x200.png 300w, https:\/\/ambylegal.by\/wp-content\/uploads\/2025\/01\/portrait-young-office-worker-woman-sitting-office-desk-with-documents-talking-mobile-phone-with-confident-serious-expression-face-working-office-1-768x511.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=\"Katma_Deger_Vergisi\"><\/span><strong>Katma De\u011fer Vergisi<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Belarus&#8217;ta standart KDV oran\u0131 %20&#8217;dir. HTP mukimleri, Belarus i\u00e7inde i\u015f, hizmet, mal ve m\u00fclkiyet haklar\u0131n\u0131n sat\u0131\u015f\u0131ndan do\u011fan ciro \u00fczerinden KDV&#8217;den muaft\u0131r. Muafiyet, yabanc\u0131 i\u015f ortaklar\u0131ndan sat\u0131n al\u0131nan ve a\u015fa\u011f\u0131da say\u0131lanlar dahil geni\u015f bir i\u015f ve hizmet kategorisini de kapsar:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>fikri m\u00fclkiyet haklar\u0131;<\/li>\n\n\n\n<li>reklam, pazarlama ve dan\u0131\u015fmanl\u0131k hizmetleri;<\/li>\n\n\n\n<li>veri i\u015fleme hizmetleri;<\/li>\n\n\n\n<li>yaz\u0131l\u0131m geli\u015ftirme, de\u011fi\u015fiklik yapma, test etme ve teknik destek;<\/li>\n\n\n\n<li>bar\u0131nd\u0131rma (hosting) ve entegre web sitesi y\u00f6netim hizmetleri;<\/li>\n\n\n\n<li>potansiyel m\u00fc\u015fterileri belirleme hizmetleri;<\/li>\n\n\n\n<li>veri taban\u0131 olu\u015fturma ve eri\u015fim hizmetleri.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Buna ek olarak HTP mukimleri, kendi faaliyetlerini ve yat\u0131r\u0131m projelerini y\u00fcr\u00fctmek i\u00e7in kullan\u0131lan ekipman\u0131n ithalat\u0131nda g\u00fcmr\u00fck makamlar\u0131nca normalde tahsil edilen KDV&#8217;den muaft\u0131r.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">KDV muafiyeti a\u015fa\u011f\u0131daki durumlar i\u00e7in ge\u00e7erli de\u011fildir:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>ihracat cirosu (ayr\u0131ca s\u0131f\u0131r oran\u0131na tabidir);<\/li>\n\n\n\n<li>HTP mukimlerinin gayrimenkullerini kiraya vermesinden elde ettikleri kira gelirleri;<\/li>\n\n\n\n<li>gayrimenkuller dahil olmak \u00fczere m\u00fclklerin ediniminden 12 ay ge\u00e7tikten sonra sat\u0131lmas\u0131;<\/li>\n\n\n\n<li>KDV \u00f6denmeden g\u00fcmr\u00fckten ge\u00e7irilen ekipman\u0131n, g\u00fcmr\u00fck i\u015flemlerinin tamamlanmas\u0131ndan itibaren iki y\u0131l i\u00e7inde sat\u0131lmas\u0131 veya temel faaliyet d\u0131\u015f\u0131ndaki ama\u00e7larla kullan\u0131lmas\u0131.<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Bordro_Vergileri_ve_Sosyal_Primler\"><\/span><strong>Bordro Vergileri ve Sosyal Primler<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Bordro maliyetleri genellikle bir BT \u015firketinin bilan\u00e7osundaki en b\u00fcy\u00fck tek kalemi olu\u015fturur; dolay\u0131s\u0131yla HTP rejimi en g\u00f6r\u00fcn\u00fcr tasarrufu burada sa\u011flar. \u0130ki unsur \u00f6nem ta\u015f\u0131maktad\u0131r.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Gelir vergisi.<\/strong> Genel oran %13&#8217;t\u00fcr. Temel HTP rejiminde \u00e7al\u0131\u015fan maa\u015flar\u0131na imtiyazl\u0131 %9 oran\u0131 uygulanmas\u0131 \u00f6ng\u00f6r\u00fclse de bu oran ask\u0131dad\u0131r: imtiyazl\u0131 oran\u0131 ask\u0131ya alan mevcut d\u00f6nem boyunca, 1 Ocak 2028&#8217;e kadar HTP \u00e7al\u0131\u015fanlar\u0131n\u0131n maa\u015flar\u0131 di\u011fer Belarus \u015firketlerinin \u00e7al\u0131\u015fanlar\u0131nda oldu\u011fu gibi sabit %13 oran\u0131nda vergilendirilir. K\u00fc\u00e7\u00fck ya\u015ftaki \u00e7ocuklar ve bakmakla y\u00fck\u00fcml\u00fc olunan ki\u015filer, ilk \u00fccretli e\u011fitim ve ilk konutun sat\u0131n al\u0131nmas\u0131 veya in\u015fas\u0131 i\u00e7in vergi matrah\u0131ndan yap\u0131lan standart indirimler ge\u00e7erlili\u011fini korumaktad\u0131r.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u00d6nemli bir istisna olarak, 2025&#8217;te getirilen ve 2026&#8217;da kapsam\u0131 geni\u015fletilen artan oranl\u0131 tarife (\u00e7ok y\u00fcksek gelirler i\u00e7in %25 ve %30) HTP \u00e7al\u0131\u015fanlar\u0131n\u0131n gelirlerine uygulanmaz. Bir HTP \u015firketinde \u00e7al\u0131\u015fan yaz\u0131l\u0131mc\u0131, mimar veya y\u00f6netici ne kadar kazan\u0131rsa kazans\u0131n maa\u015f\u0131 %13 oran\u0131nda vergilendirilir. G\u00fcncel oranlar ve e\u015fikler <a href=\"https:\/\/www.nalog.gov.by\/\">Belarus Vergi ve Har\u00e7lar Bakanl\u0131\u011f\u0131<\/a> taraf\u0131ndan yay\u0131mlanmaktad\u0131r.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Sosyal g\u00fcvenlik primleri.<\/strong> Belarus&#8217;taki i\u015fverenler normalde tahakkuk eden maa\u015f\u0131n tamam\u0131 \u00fczerinden Sosyal Koruma Fonu&#8217;na (FSZN) zorunlu prim \u00f6der. HTP mukimleri bu primleri, \u00e7al\u0131\u015fan\u0131n fiil\u00ee maa\u015f\u0131 yerine \u00f6nceki aya ait ulusal ortalama maa\u015fa e\u015fit \u00fcst s\u0131n\u0131rla belirlenen matrah \u00fczerinden hesaplayabilir. Y\u00fcksek \u00fccretli teknik personel \u00e7al\u0131\u015ft\u0131ran \u015firketlerde bu uygulama toplam bordro maliyetini \u00f6nemli \u00f6l\u00e7\u00fcde azalt\u0131r. Bunun kar\u015f\u0131l\u0131\u011f\u0131nda \u00e7al\u0131\u015fan\u0131n gelecekteki emeklilik haklar\u0131, fiilen \u00f6denen prim tutar\u0131na g\u00f6re hesaplan\u0131r; primlerin tam maa\u015f \u00fczerinden \u00f6denmesini tercih eden \u00e7al\u0131\u015fanlar bu uygulamadan yaz\u0131l\u0131 olarak vazge\u00e7ebilir.<\/p>\n\n\n<div class=\"bcta bcta--post \">\r\n    <div class=\"bcta__title title\">Belarus&#8217;ta IT \u015eirketi<\/div>\r\n    <div class=\"bcta__snippet\">Belarus&#8217;ta IT faaliyetleriniz i\u00e7in her a\u015famada profesyonel hukuki destek al\u0131n!<\/div>\r\n        <div class=\"bcta__more\">\r\n        <a href=\"https:\/\/ambylegal.by\/tr\/services\/information-technologies-lawyer-in-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_Sirketlere_Yapilan_Odemelerde_Stopaj_Vergisi\"><\/span><strong>Yabanc\u0131 \u015eirketlere Yap\u0131lan \u00d6demelerde Stopaj Vergisi<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Belarus&#8217;ta daimi i\u015fyeri bulunmayan yabanc\u0131 kurulu\u015flar\u0131n gelirlerine uygulanan genel stopaj oranlar\u0131 %6 ile %15 aras\u0131nda de\u011fi\u015fmektedir. HTP mukimleri, a\u015fa\u011f\u0131dakiler dahil belirli gelir kategorilerinde yabanc\u0131 \u015firketlere yap\u0131lan \u00f6demelere %0 oran\u0131n\u0131 uygular:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>HTP mukimindeki paylar\u0131n veya i\u015ftirak haklar\u0131n\u0131n sat\u0131\u015f\u0131ndan elde edilen gelirler (kesintisiz 365 g\u00fcn boyunca elde tutma \u015fart\u0131na tabidir);<\/li>\n\n\n\n<li>veri i\u015fleme ve bilgi bar\u0131nd\u0131rma gelirleri;<\/li>\n\n\n\n<li>veri giri\u015fi, i\u015fleme ve uzmanla\u015fm\u0131\u015f raporlama hizmeti gelirleri;<\/li>\n\n\n\n<li>internet reklamc\u0131l\u0131\u011f\u0131 i\u00e7in alan ve zaman sa\u011flama gelirleri;<\/li>\n\n\n\n<li>arama motoru i\u015flemleri ve i\u00e7erik toplama gelirleri;<\/li>\n\n\n\n<li>sunucu bar\u0131nd\u0131rma (server hosting) i\u00e7in disk alan\u0131 ve ileti\u015fim kanallar\u0131 sa\u011flama gelirleri;<\/li>\n\n\n\n<li>bor\u00e7lanma ara\u00e7lar\u0131na ili\u015fkin faizler ve gayrimaddi hak bedelleri;<\/li>\n\n\n\n<li>arac\u0131l\u0131k ve reklam hizmeti gelirleri.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Yabanc\u0131 hissedarlara \u00f6denen temett\u00fclere, y\u00fcr\u00fcrl\u00fckteki \u00e7ifte vergilendirmeyi \u00f6nleme anla\u015fmas\u0131 daha d\u00fc\u015f\u00fck bir oran \u00f6ng\u00f6rmedi\u011fi s\u00fcrece %5 oran\u0131nda vergi uygulan\u0131r. Belarus&#8217;un baz\u0131 \u00fclkelerle yapt\u0131\u011f\u0131 \u00e7ifte vergilendirmeyi \u00f6nleme anla\u015fmalar\u0131n\u0131n h\u00fck\u00fcmlerini 2026 sonuna kadar ask\u0131ya ald\u0131\u011f\u0131n\u0131 dikkate alarak, \u00f6deme \u00f6ncesinde anla\u015fma h\u00fck\u00fcmlerinden yararlan\u0131l\u0131p yararlan\u0131lamayaca\u011f\u0131 teyit edilmelidir.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\"><span class=\"ez-toc-section\" id=\"Temettuler_Offshore_Harci_ve_Yerel_Vergiler\"><\/span><strong>Temett\u00fcler, Offshore Harc\u0131 ve Yerel Vergiler<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">HTP mukimlerinin Belarus&#8217;ta ikamet eden ger\u00e7ek ki\u015filere da\u011f\u0131tt\u0131\u011f\u0131 temett\u00fclere HTP rejimi kapsam\u0131nda %9 oran\u0131nda vergi uygulan\u0131r. Uzun s\u00fcre elde tutulan hisseler i\u00e7in daha \u00f6nce uygulanan %6&#8217;l\u0131k imtiyazl\u0131 oran 1 Ocak 2026 itibar\u0131yla kald\u0131r\u0131lm\u0131\u015ft\u0131r. Belaruslu kurumsal hissedarlar i\u00e7in genel kurumlar vergisi oran\u0131 ge\u00e7erlidir.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Offshore b\u00f6lgelerdeki \u015firketlere yap\u0131lan \u00f6demeler veya bu \u015firketlere devredilen y\u00fck\u00fcml\u00fcl\u00fckler \u00fczerinden normalde %15 oran\u0131nda al\u0131nan offshore harc\u0131, HTP mukimlerinin reklam, pazarlama ve arac\u0131l\u0131k hizmetleri i\u00e7in \u00f6deme yapmas\u0131 ya da ortaklar\u0131na temett\u00fc veya k\u00e2r da\u011f\u0131tmas\u0131 h\u00e2linde uygulanmaz.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Emlak vergisi muafiyetleri, rezidant\u0131n kendi faaliyetleri i\u00e7in gayrimenkul in\u015fas\u0131 amac\u0131yla kullan\u0131lan HTP b\u00f6lgesindeki parselleri \u00fc\u00e7 y\u0131la kadar bir s\u00fcreyle kapsar. \u0130n\u015fan\u0131n HTP b\u00f6lgesi d\u0131\u015f\u0131nda kullan\u0131m ama\u00e7l\u0131 olmas\u0131 durumunda muafiyet ortadan kalkar.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">HTP b\u00f6lgesinde bulunan ve mukimlerin kendi faaliyetlerinde kulland\u0131\u011f\u0131 binalar emlak vergisinden muaft\u0131r; ta\u015f\u0131nmaz kiraya verildi\u011finde muafiyet sona erer. Gelir vergisi hesaplanmadan \u00f6nce tahakkuk eden \u00fccretten vergi indirimleri d\u00fc\u015f\u00fcl\u00fcr. Bunlara \u00f6rnek olarak k\u00fc\u00e7\u00fck ya\u015ftaki \u00e7ocuklar ve bakmakla y\u00fck\u00fcml\u00fc olunan ki\u015filer, ilk \u00fccretli e\u011fitim ve ilk konutun in\u015fas\u0131 veya sat\u0131n al\u0131nmas\u0131 i\u00e7in yap\u0131lan indirimler verilebilir.<\/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_SSS\"><\/span>S\u0131k\u00e7a Sorulan Sorular (SSS)<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\">HTP \u00e7al\u0131\u015fanlar\u0131, 2025&#8217;ten itibaren ge\u00e7erli olan art\u0131r\u0131lm\u0131\u015f %25 veya %30&#8217;luk gelir vergisi oranlar\u0131n\u0131 \u00f6der mi?<\/div>\n                            <div class=\"accordion__body\">\n                                <div class=\"accordion__inner\"><p><span style=\"font-weight: 400;\">Hay\u0131r. \u00c7ok y\u00fcksek gelir elde edenler i\u00e7in getirilen artan oranl\u0131 vergi tarifesi yaln\u0131zca genel rejim kapsam\u0131nda ge\u00e7erlidir. \u0130mtiyazl\u0131 %9 oran\u0131n\u0131n mevcut ask\u0131ya al\u0131nma d\u00f6nemi boyunca HTP \u00e7al\u0131\u015fanlar\u0131n\u0131n maa\u015flar\u0131na, tutardan ba\u011f\u0131ms\u0131z olarak sabit %13 oran\u0131nda vergi uygulan\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\u0131nda HTP mukimleri i\u00e7in kurumlar vergisi oran\u0131 nedir?<\/div>\n                            <div class=\"accordion__body\">\n                                <div class=\"accordion__inner\"><p><span style=\"font-weight: 400;\">Temel oran, nitelikli HTP faaliyeti \u00fczerinden %0&#8217;d\u0131r. Kat\u0131l\u0131mc\u0131lar taraf\u0131ndan paylar\u0131n elden \u00e7\u0131kar\u0131lmas\u0131, i\u015fletme sat\u0131\u015f\u0131, menkul k\u0131ymet i\u015flemleri ve belirli faiz gelirleri gibi belirli i\u015flemlere %9&#8217;luk bir oran uygulan\u0131r. Ediniminden 12 ay ge\u00e7tikten sonra sat\u0131lan m\u00fclkler standart %20 oran\u0131nda vergilendirilir.<\/span><\/p>\n<\/div>\n                            <\/div>\n                        <\/div>\n\t\t\t\t\t                        <div class=\"accordion\">\n                            <div class=\"accordion__head\">Yabanc\u0131 sermayeli bir \u015firket HTP mukimi olabilir mi? <\/div>\n                            <div class=\"accordion__body\">\n                                <div class=\"accordion__inner\"><p><span style=\"font-weight: 400;\">Evet. HTP rejimi yabanc\u0131 sermaye sahipli\u011fini k\u0131s\u0131tlamaz. Belarus t\u00fczel ki\u015fisinin hisselerinin tamam\u0131 veya bir k\u0131sm\u0131 yabanc\u0131 hissedarlara ait olabilir; bu \u015firket yine de HTP mukimli\u011fi i\u00e7in ba\u015fvurabilir ve mukim stat\u00fcs\u00fcn\u00fc koruyabilir. HTP mukimi b\u00fcnyesinde i\u015f s\u00f6zle\u015fmesiyle \u00e7al\u0131\u015fan yabanc\u0131 personel de Belarus vatanda\u015flar\u0131yla ayn\u0131 bordro rejiminden yararlan\u0131r.<\/span><\/p>\n<\/div>\n                            <\/div>\n                        <\/div>\n\t\t\t\t\t                        <div class=\"accordion\">\n                            <div class=\"accordion__head\">HTP mukiminin uluslararas\u0131 pazarda satt\u0131\u011f\u0131 yaz\u0131l\u0131mlara KDV nas\u0131l uygulan\u0131r?<\/div>\n                            <div class=\"accordion__body\">\n                                <div class=\"accordion__inner\"><p><span style=\"font-weight: 400;\">Yaz\u0131l\u0131m ihracat\u0131 genel Belarus KDV kurallar\u0131 kapsam\u0131nda s\u0131f\u0131r oran\u0131na tabidir. HTP kapsam\u0131ndaki KDV muafiyeti ayr\u0131ca Belarus i\u00e7inde nitelikli hizmetlerin ve m\u00fclkiyet haklar\u0131n\u0131n sat\u0131\u015f\u0131ndan do\u011fan ciroyu da kapsar. Mukimin kendi kullan\u0131m\u0131 i\u00e7in ekipman ithalat\u0131 g\u00fcmr\u00fck KDV&#8217;sinden muaft\u0131r.<\/span><\/p>\n<\/div>\n                            <\/div>\n                        <\/div>\n\t\t\t\t\t                        <div class=\"accordion\">\n                            <div class=\"accordion__head\">Kripto para ve token faaliyetleri h\u00e2l\u00e2 muaf m\u0131?<\/div>\n                            <div class=\"accordion__body\">\n                                <div class=\"accordion__inner\"><p><span style=\"font-weight: 400;\">8 say\u0131l\u0131 Kararname ile kripto ve token faaliyetleri i\u00e7in olu\u015fturulan \u00f6zel rejim y\u00fcr\u00fcrl\u00fcktedir; ancak 1 Ocak 2026&#8217;dan itibaren olu\u015fturulan token&#8217;lara ili\u015fkin kurallar de\u011fi\u015ftirilmi\u015ftir. Belarus hukuku uyar\u0131nca ICO d\u00fczenleme yetkisi yaln\u0131zca HTP mukimlerine aittir. Token faaliyetlerinin do\u011fru yap\u0131land\u0131r\u0131lmas\u0131 i\u00e7in g\u00fcncel hukuki dan\u0131\u015fmanl\u0131k gerekir; ayr\u0131nt\u0131lar i\u00e7in <\/span><a href=\"https:\/\/ambylegal.by\/tr\/services\/information-technologies-lawyer-in-belarus\/htp-consulting\/\"><span style=\"font-weight: 400;\">HTP dan\u0131\u015fmanl\u0131k<\/span><\/a><span style=\"font-weight: 400;\"> hizmetimize bak\u0131n.<\/span><\/p>\n<\/div>\n                            <\/div>\n                        <\/div>\n\t\t\t\t\t                        <div class=\"accordion\">\n                            <div class=\"accordion__head\">HTP rejimi ne kadar s\u00fcrmektedir?<\/div>\n                            <div class=\"accordion__body\">\n                                <div class=\"accordion__inner\"><p><span style=\"font-weight: 400;\">Mevcut yasal rejim, \u015firketlere yat\u0131r\u0131m planlamas\u0131 i\u00e7in uzun bir ufuk sunarak 8 say\u0131l\u0131 Kararname uyar\u0131nca 1 Ocak 2049&#8217;a kadar garanti edilmektedir.<\/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=\"Sonuc\"><\/span><strong>Sonu\u00e7<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">BT \u015firketleri, giri\u015fimler ve uluslararas\u0131 yat\u0131r\u0131mc\u0131lar i\u00e7in Belarus Y\u00fcksek Teknoloji Park\u0131, 2026 y\u0131l\u0131nda b\u00f6lgedeki en rekabet\u00e7i vergi ortamlar\u0131ndan biri olmaya devam etmektedir. %0 kurumlar vergisi, \u00fclke i\u00e7indeki ciroda KDV muafiyeti, \u00fcst s\u0131n\u0131rla belirlenen sosyal g\u00fcvenlik primleri ve yabanc\u0131 kaynakl\u0131 gelirlere sa\u011flanan vergi avantajlar\u0131 birlikte, kom\u015fu \u00fclkelerde benzeri zor bulunan \u00f6nemli bir tasarruf sa\u011flar. Rejim istikrarl\u0131d\u0131r, ba\u015fkanl\u0131k kararnamesiyle g\u00fcvence alt\u0131na al\u0131nm\u0131\u015ft\u0131r ve 2049&#8217;a kadar y\u00fcr\u00fcrl\u00fcktedir.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Bununla birlikte, HTP stat\u00fcs\u00fc kendili\u011finden sa\u011flanan bir avantaj de\u011fildir. Ba\u015fvuru sahiplerinin faaliyetlerinin onaylanm\u0131\u015f kategorilere girdi\u011fini g\u00f6stermeleri, gerek\u00e7elendirilebilir bir i\u015f projesi haz\u0131rlamalar\u0131 ve zaman i\u00e7inde mukimlik \u015fartlar\u0131na uyumu s\u00fcrd\u00fcrmeleri gerekir. %6&#8217;l\u0131k temett\u00fc oran\u0131n\u0131n kald\u0131r\u0131lmas\u0131ndan token vergilendirmesine ili\u015fkin yeni kurallara kadar 2026 de\u011fi\u015fiklikleri, HTP \u015firketinin kurulu\u015f ve faaliyet s\u00fcrecini bilgili hukuki destekle planlamay\u0131 her zamankinden daha \u00f6nemli h\u00e2le getirmektedir.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">AMBY Legal ekibi, 2015&#8217;ten bu yana Belaruslu ve yabanc\u0131 \u015firketlere HTP&#8217;ye kabul, \u015firket yap\u0131lanmas\u0131 ve devam eden mevzuata uyum konular\u0131nda destek vermektedir. Durumunuza \u00f6zel de\u011ferlendirme ve <a href=\"https:\/\/ambylegal.by\/tr\/services\/information-technologies-lawyer-in-belarus\/htp\/\">HTP mukim stat\u00fcs\u00fcn\u00fcn al\u0131nmas\u0131<\/a> konusunda destek i\u00e7in avukatlar\u0131m\u0131zla do\u011frudan ileti\u015fime ge\u00e7in. Faaliyetlerin uygunluk \u015fartlar\u0131n\u0131 kar\u015f\u0131lamas\u0131, i\u015f plan\u0131n\u0131n haz\u0131rlanmas\u0131, vergi rejimine ge\u00e7i\u015f ve yabanc\u0131 kurucular\u0131n Park rejimi kapsam\u0131nda faaliyete ba\u015flamas\u0131 i\u00e7in gereken pratik ad\u0131mlar konusunda size rehberlik ediyoruz. Bu ad\u0131mlara Belarus&#8217;ta <a href=\"https:\/\/ambylegal.by\/tr\/services\/opening-of-accounts-in-banks-of-the-republic-of-belarus\/opening-accounts-for-companies\/\">\u015firket ad\u0131na banka hesab\u0131 a\u00e7\u0131lmas\u0131<\/a> da dahildir.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Belarus&#8217;taki Y\u00fcksek Teknoloji Park\u0131 (HTP), BT \u015firketleri, giri\u015fimler ve uluslararas\u0131 teknoloji yat\u0131r\u0131mc\u0131lar\u0131 i\u00e7in Do\u011fu Avrupa&#8217;daki en cazip yarg\u0131 b\u00f6lgelerinden biri olmaya devam etmektedir. 22 Eyl\u00fcl 2005 tarihli ve 12 say\u0131l\u0131 Ba\u015fkanl\u0131k Kararnamesi ile kurulan Park, 1 Ocak 2049&#8217;a kadar uzat\u0131lm\u0131\u015f \u00f6zel bir yasal ve vergi rejimi alt\u0131nda faaliyet g\u00f6stermektedir. Bu rejim, \u00e7o\u011fu kurumlar vergisi muafiyetini [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":7810,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[3828],"tags":[],"class_list":["post-59170","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 2026 HTP Vergi Avantajlar\u0131: BT Mukimleri \u0130\u00e7in Eksiksiz Rehber I Amby Legal<\/title>\n<meta name=\"description\" content=\"2026 y\u0131l\u0131nda Belarus&#039;taki Y\u00fcksek Teknoloji Park\u0131 (HTP) mukimleri i\u00e7in vergi avantajlar\u0131n\u0131n ayr\u0131nt\u0131l\u0131 d\u00f6k\u00fcm\u00fc: kurumlar vergisi, KDV, gelir vergisi, sosyal primler ve temett\u00fcler. 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