{"id":16264,"date":"2021-12-29T17:06:35","date_gmt":"2021-12-29T17:06:35","guid":{"rendered":"https:\/\/www.manaycpa.com\/?p=16264"},"modified":"2023-07-10T13:22:14","modified_gmt":"2023-07-10T13:22:14","slug":"kripto-paralarin-vergilendirilmesi-1","status":"publish","type":"post","link":"https:\/\/www.manaycpa.com\/tr\/kripto-paralarin-vergilendirilmesi-1\/","title":{"rendered":"Kripto Para Vergilendirmesi-1"},"content":{"rendered":"<div class=\"wpb-content-wrapper\"><p>[vc_row][vc_column][vc_column_text]Amerika\u2019da kripto paradan nas\u0131l vergi al\u0131nd\u0131\u011f\u0131n\u0131 ve IRS kripto vergi kurallar\u0131n\u0131 merak ediyor musunuz? IRS, kriptonun nas\u0131l vergilendirildi\u011fi konusunda net bir k\u0131lavuz belirledi. Kripto vergi oran\u0131, kripto sermaye kazanc\u0131 ve bunun nas\u0131l beyan edilece\u011fi dahil olmak \u00fczere, bu yaz\u0131m\u0131zda, ABD\u2019deki kripto vergileri hakk\u0131nda bilmeniz gereken her \u015feyi a\u00e7\u0131kl\u0131yoruz.<\/p>\n<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_83 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">Table of Contents<\/p>\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=\"\u0130\u00e7indekiler Tablosunu A\u00e7\/Kapat\"><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:\/\/www.manaycpa.com\/tr\/kripto-paralarin-vergilendirilmesi-1\/#Peki_Bu_Kripto_Paralar_Nereden_Cikti_Ve_Nasil_Bu_Kadar_Populer_Oldu\" >Peki Bu Kripto Paralar Nereden \u00c7\u0131kt\u0131 Ve Nas\u0131l Bu Kadar Pop\u00fcler Oldu?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/www.manaycpa.com\/tr\/kripto-paralarin-vergilendirilmesi-1\/#IRS_Kripto_Paralari_Takip_Edebilir_Mi\" >IRS,\u00a0Kripto Paralar\u0131 Takip Edebilir Mi?\u00a0<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/www.manaycpa.com\/tr\/kripto-paralarin-vergilendirilmesi-1\/#ABDde_Kripto_Nasil_Vergilendirilir\" >ABD\u2019de Kripto Nas\u0131l Vergilendirilir?\u00a0<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/www.manaycpa.com\/tr\/kripto-paralarin-vergilendirilmesi-1\/#Kriptoda_Sermaye_Kazanci_Vergisi\" >Kriptoda Sermaye Kazanc\u0131 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:\/\/www.manaycpa.com\/tr\/kripto-paralarin-vergilendirilmesi-1\/#Kripto_Sermaye_Kazanci_Vergi_Oranlari\" >Kripto Sermaye Kazanc\u0131 Vergi Oranlar\u0131<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/www.manaycpa.com\/tr\/kripto-paralarin-vergilendirilmesi-1\/#Kripto_Sermaye_Kazanclari_Nasil_Hesaplanir\" >Kripto Sermaye Kazan\u00e7lar\u0131 Nas\u0131l Hesaplan\u0131r?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/www.manaycpa.com\/tr\/kripto-paralarin-vergilendirilmesi-1\/#Kripto_Para_Vergi_Oranlari\" >Kripto Para Vergi Oranlar\u0131<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/www.manaycpa.com\/tr\/kripto-paralarin-vergilendirilmesi-1\/#Kripto_Sermaye_Kayiplari\" >Kripto Sermaye Kay\u0131plar\u0131<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/www.manaycpa.com\/tr\/kripto-paralarin-vergilendirilmesi-1\/#Kaybolan_Ya_Da_Calinan_Kripto_Para\" >Kaybolan Ya Da \u00c7al\u0131nan\u00a0Kripto\u00a0Para\u00a0<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/www.manaycpa.com\/tr\/kripto-paralarin-vergilendirilmesi-1\/#ABDde_Kripto_Gelir_Vergisi\" >ABD\u2019de Kripto Gelir Vergisi<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/www.manaycpa.com\/tr\/kripto-paralarin-vergilendirilmesi-1\/#Vergisiz_Kripto_Islemleri\" >Vergisiz Kripto \u0130\u015flemleri<\/a><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Peki_Bu_Kripto_Paralar_Nereden_Cikti_Ve_Nasil_Bu_Kadar_Populer_Oldu\"><\/span><span style=\"font-weight: 400;\"><span class=\"NormalTextRun SCXW21764321 BCX0\">Peki Bu Kripto Paralar Nereden \u00c7\u0131kt\u0131 Ve Nas\u0131l Bu Kadar Pop\u00fcler O<\/span><span class=\"NormalTextRun SCXW21764321 BCX0\">ldu?<\/span><\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Son 10 y\u0131ld\u0131r d\u00fcnyay\u0131 etkisi alt\u0131na alan kripto paran\u0131n ne oldu\u011funa bir bakal\u0131m.<\/p>\n<p>Kripto para, kripto teknolojisiyle korunan ve bu sayede 3. Ki\u015filerin dahilini engelleyen, sahtecili\u011fi veya \u00e7ifte harcamay\u0131 neredeyse imk\u00e2ns\u0131z hale getiren dijital veya sanal bir para birimidir. Kripto varl\u0131klar, merkezi elektronik para ve merkezi bankac\u0131l\u0131k sistemlerinin aksine t\u00fcm\u00fcyle merkeziyetsiz bir yap\u0131ya sahiptir. Kripto paralar\u0131n devletler taraf\u0131ndan bir sorun olarak g\u00f6r\u00fclmesinin ana sebebi ise kara para aklama, vergi ka\u00e7\u0131rma gibi kanun d\u0131\u015f\u0131 i\u015flerde kolayca kullan\u0131labilmesi.<\/p>\n<p>\u0130lk kripto para olan Bitcoin 2008 k\u00fcresel ekonomik krizin ard\u0131ndan, Satoshi Nakamoto lakapl\u0131, ger\u00e7ek kimli\u011fi hala bilinmeyen ki\u015fi veya gruplar taraf\u0131ndan piyasaya s\u00fcr\u00fclm\u00fc\u015ft\u00fcr. Ocak 2021 tarihi itibariyle kripto para \u00e7e\u015fitleri 5 bine ula\u015fm\u0131\u015ft\u0131r. Bitcoin, Ethereum, Binance Coin piyasada en fazla ra\u011fbet g\u00f6ren kripto para birimleridir.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"IRS_Kripto_Paralari_Takip_Edebilir_Mi\"><\/span><span style=\"font-weight: 400;\"><span class=\"TextRun SCXW498773 BCX0\" lang=\"TR-TR\" xml:lang=\"TR-TR\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW498773 BCX0\">IRS<\/span><span class=\"NormalTextRun SCXW498773 BCX0\">,\u00a0<\/span><span class=\"NormalTextRun SCXW498773 BCX0\">Kripto Paralar\u0131 Takip Edebilir Mi?<\/span><\/span><span class=\"EOP SCXW498773 BCX0\" data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:160,&quot;335559740&quot;:259}\">\u00a0<\/span><\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>E\u011fer IRS\u2019in kriptodan yapt\u0131\u011f\u0131n\u0131z kazan\u00e7lar\u0131 bilemeyece\u011fini d\u00fc\u015f\u00fcn\u00fcyorsan\u0131z yan\u0131l\u0131yorsunuz. IRS, kripto yat\u0131r\u0131mc\u0131lar\u0131n\u0131n, kazan\u00e7 ve kay\u0131plar\u0131n\u0131 do\u011fru \u015fekilde rapor etmelerini sa\u011flamak ad\u0131na, Coinbase, Binance US ve Kraken gibi milyonlarca m\u00fc\u015fteriye sahip platformla \u00e7al\u0131\u015ft\u0131klar\u0131n\u0131 do\u011frulad\u0131. \u00d6rne\u011fin bunlardan Coinbase, bir y\u0131lda kazanc\u0131 600 dolardan fazla olan herhangi bir yat\u0131r\u0131mc\u0131ya ve IRS\u2019e, Form 1099-MISC g\u00f6nderdi\u011fini do\u011frulad\u0131.<\/p>\n<p>IRS, bu bilgileri Amerikal\u0131 kripto yat\u0131r\u0131mc\u0131lar\u0131na, yapt\u0131klar\u0131 i\u015flemleri bildirmeleri ve kripto vergi \u00f6demelerini hat\u0131rlatmak \u00fczere mektuplar g\u00f6ndermek i\u00e7in kullan\u0131yor. Zaman zaman denetim yaparak, vergiden ka\u00e7anlar\u0131n varl\u0131klar\u0131na el koymak da bunun bir par\u00e7as\u0131. Bu bak\u0131mdan kripto vergilerini eksiksiz bir \u015fekilde IRS\u2019e bildirmek b\u00fcy\u00fck \u00f6nem ta\u015f\u0131yor.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"ABDde_Kripto_Nasil_Vergilendirilir\"><\/span><span style=\"font-weight: 400;\"><span class=\"TextRun SCXW209357819 BCX0\" lang=\"TR-TR\" xml:lang=\"TR-TR\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW209357819 BCX0\">ABD\u2019de Kripto Nas\u0131l Vergilendirilir?<\/span><\/span><span class=\"EOP SCXW209357819 BCX0\" data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:160,&quot;335559740&quot;:259}\">\u00a0<\/span><\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Bitcoin ve di\u011fer kripto paralar, vergi kanunu a\u00e7\u0131s\u0131ndan ticari varl\u0131k olarak g\u00f6r\u00fcld\u00fc\u011f\u00fcnden potansiyel olarak 2 vergi t\u00fcr\u00fcne tabidir: Gelir Vergisi veya Sermaye Kazanc\u0131 Vergisi.<\/p>\n<p>\u00d6deyece\u011finiz kripto para vergisi, kriptoyla yapt\u0131\u011f\u0131n\u0131z i\u015flemlerin t\u00fcr\u00fcne ba\u011fl\u0131d\u0131r. Kripto paran\u0131zla herhangi bir i\u015flem yapmam\u0131\u015fsan\u0131z ve zamanla de\u011ferinde art\u0131\u015f ya\u015fanm\u0131\u015fsa gelir vergisi al\u0131n\u0131r. Di\u011fer yandan kripto paran\u0131zla, sat\u0131\u015f, de\u011fi\u015f toku\u015f veya harcama yapt\u0131ysan\u0131z sermaye kazanc\u0131 olarak de\u011ferlendirilir ve vergilendirilir.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Kriptoda_Sermaye_Kazanci_Vergisi\"><\/span><span style=\"font-weight: 400;\"><span class=\"TextRun SCXW44437601 BCX0\" lang=\"TR-TR\" xml:lang=\"TR-TR\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW44437601 BCX0\">Kriptoda Sermaye Kazanc\u0131 Vergisi<\/span><\/span><\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Kripto, vergi kanunu a\u00e7\u0131s\u0131ndan bir sermaye varl\u0131\u011f\u0131 olarak g\u00f6r\u00fcld\u00fc\u011f\u00fcnden, kriptoyu elinizden \u00e7\u0131kard\u0131\u011f\u0131n\u0131zda sermaye kazanc\u0131 vergisi \u00f6dersiniz. ABD\u2019de kriptolar\u0131n\u0131z\u0131 elden \u00e7\u0131karman\u0131n 4 yolu vard\u0131r:<\/p>\n<ul>\n<li>\u0130tibari para i\u00e7in kripto satmak<\/li>\n<li>Kripto paray\u0131 de\u011fi\u015f-toku\u015f etmek<\/li>\n<li>Kripto paray\u0131 mal ve hizmet al\u0131m\u0131nda kullanmak<\/li>\n<li>Kripto para hediye etmek (2021 y\u0131l\u0131nda s\u0131n\u0131r 15,000 dolarken, 2022 y\u0131l\u0131nda 16,000 dolara y\u00fckseltildi.<\/li>\n<\/ul>\n<p>Kripto sat\u0131\u015f\u0131ndan elde etti\u011finiz gelirin t\u00fcm\u00fcnden vergi \u00f6demezsiniz, sadece elde etti\u011finiz sermaye kazanc\u0131 (kar) \u00fczerinden vergi \u00f6dersiniz.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Kripto_Sermaye_Kazanci_Vergi_Oranlari\"><\/span><span style=\"font-weight: 400;\"><span class=\"TextRun SCXW66794527 BCX0\" lang=\"TR-TR\" xml:lang=\"TR-TR\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW66794527 BCX0\">Kripto Sermaye Kazanc\u0131 Vergi Oranlar\u0131<\/span><\/span><\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Spesifik bir kripto vergi oran\u0131 yoktur. Kripto paran\u0131z i\u00e7in \u00f6deyece\u011finiz Sermaye Kazan\u00e7lar\u0131 Vergisi oran\u0131, onu ne kadar s\u00fcreyle elinizde tuttu\u011funuza ve ne kadar kazan\u00e7 sa\u011flad\u0131\u011f\u0131n\u0131za ba\u011fl\u0131d\u0131r. Bir y\u0131ldan daha k\u0131sa bir s\u00fcre boyunca elinizde tutarsan\u0131z k\u0131sa vadeli Sermaye Kazan\u00e7lar\u0131 Vergisi oran\u0131n\u0131 \u00f6dersiniz. E\u011fer bir y\u0131ldan uzun bir s\u00fcre elde tutarsan\u0131z uzun vadeli Sermaye Kazan\u00e7lar\u0131 Vergisi oran\u0131n\u0131 \u00f6dersiniz.<\/p>\n<p>K\u0131sa vadeli sermaye kazanc\u0131nda, normal geliriniz \u00fczerinden \u00f6dedi\u011finiz vergi oran\u0131n ayn\u0131s\u0131 \u00f6dersiniz. A\u015fa\u011f\u0131da Federal Gelir Vergisi dilimlerini g\u00f6rmektesiniz.2021-2022 i\u00e7in bu oranlar:<\/p>\n<p><img decoding=\"async\" class=\"alignnone size-medium wp-image-16265\" src=\"https:\/\/www.manaycpa.com\/wp-content\/uploads\/2021\/12\/tablo-1-300x213.png\" alt=\"Kripto Paralar\u0131n Vergilendirilmesi\" width=\"300\" height=\"213\" srcset=\"https:\/\/www.manaycpa.com\/wp-content\/uploads\/2021\/12\/tablo-1-300x213.png 300w, https:\/\/www.manaycpa.com\/wp-content\/uploads\/2021\/12\/tablo-1-768x544.png 768w, https:\/\/www.manaycpa.com\/wp-content\/uploads\/2021\/12\/tablo-1.png 824w\" sizes=\"(max-width: 300px) 100vw, 300px\" \/><\/p>\n<p>Kripto i\u00e7in uzun vadeli Sermaye Kazan\u00e7 Vergisi genellikle \u00e7ok daha d\u00fc\u015f\u00fckt\u00fcr.2021-2022 i\u00e7in bu oranlar:<\/p>\n<p><img decoding=\"async\" class=\"alignnone size-medium wp-image-16267\" src=\"https:\/\/www.manaycpa.com\/wp-content\/uploads\/2021\/12\/Kripto-paralarin-vergilendirilmesi1-300x78.png\" alt=\"Kripto paralar\u0131n vergilendirilmesi1\" width=\"300\" height=\"78\" srcset=\"https:\/\/www.manaycpa.com\/wp-content\/uploads\/2021\/12\/Kripto-paralarin-vergilendirilmesi1-300x78.png 300w, https:\/\/www.manaycpa.com\/wp-content\/uploads\/2021\/12\/Kripto-paralarin-vergilendirilmesi1-768x200.png 768w, https:\/\/www.manaycpa.com\/wp-content\/uploads\/2021\/12\/Kripto-paralarin-vergilendirilmesi1.png 821w\" sizes=\"(max-width: 300px) 100vw, 300px\" \/><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Kripto_Sermaye_Kazanclari_Nasil_Hesaplanir\"><\/span><span style=\"font-weight: 400;\"><span class=\"TextRun SCXW223840961 BCX0\" lang=\"TR-TR\" xml:lang=\"TR-TR\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW223840961 BCX0\">Kripto Sermaye Kazan\u00e7lar\u0131 Nas\u0131l Hesaplan\u0131r?<\/span><\/span><\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Sermaye kazanc\u0131 veya kayb\u0131, kriptonuzu ald\u0131\u011f\u0131n\u0131z andan onu elden \u00e7\u0131kard\u0131\u011f\u0131n\u0131z zamana kadar olan de\u011fer fark\u0131d\u0131r. Yani kriptonuzu her satt\u0131\u011f\u0131n\u0131zda, takas etti\u011finizde veya harcad\u0131\u011f\u0131n\u0131zda, bir sermaye kazanc\u0131 veya kayb\u0131 elde edersiniz. Kriptoyu elden \u00e7\u0131kar\u0131p kar elde etti\u011finizde <strong>sermaye kazanc\u0131<\/strong> elde edersiniz. Kriptoyu elden \u00e7\u0131karman\u0131z bir zarara yol a\u00e7t\u0131ysa, <strong>sermaye kayb\u0131n\u0131z<\/strong> olur.<\/p>\n<p>Kripto sermaye kazanc\u0131n\u0131z\u0131 veya kayb\u0131n\u0131z\u0131 hesaplamak \u00e7ok kolayd\u0131r. \u0130lk olarak <strong>maliyet esas\u0131n\u0131<\/strong> (cost basis) belirlemeniz gerekir. Maliyet esas\u0131n\u0131z, herhangi bir i\u015flem \u00fccreti de dahil olmak \u00fczere, kripto varl\u0131\u011f\u0131n\u0131z\u0131 elde etmenin maliyetidir.Kriptoyu elde ederken herhangi bir maliyete katlanmad\u0131ysan\u0131z \u2013 \u00f6rne\u011fin size hediye edilmi\u015f olmas\u0131 gibi- bunun yerine, o kripto para biriminin ald\u0131\u011f\u0131n\u0131z g\u00fcndeki adil piyasa de\u011ferini kullan\u0131rs\u0131n\u0131z.<\/p>\n<p>Maliyet Esas\u0131 = Coin Maliyeti+Transfer \u00dccreti<\/p>\n<p>Maliyet esas\u0131n\u0131z\u0131 \u00f6\u011frendikten sonra, sermaye kazanc\u0131n\u0131z veya kayb\u0131n\u0131z olup olmad\u0131\u011f\u0131n\u0131 hesaplamak i\u00e7in, varl\u0131\u011f\u0131 elden \u00e7\u0131kard\u0131\u011f\u0131n\u0131z g\u00fcndeki de\u011ferinden \u00e7\u0131karman\u0131z yeterlidir.<\/p>\n<p>Sermaye Kazanc\u0131\/Kayb\u0131 = Sat\u0131\u015f De\u011feri-Maliyet Esas\u0131<\/p>\n<p>Bir kazanc\u0131n\u0131z varsa, bu kazan\u00e7 \u00fczerinden Sermaye Kazan\u00e7 Vergisi \u00f6dersiniz. Bir kayb\u0131n\u0131z varsa vergi \u00f6demezsiniz, ancak sermaye kay\u0131plar\u0131n\u0131z\u0131 kazan\u00e7larla dengeleyebildi\u011finiz i\u00e7in bunlar\u0131n kayd\u0131n\u0131 tutmak isteyebilirsiniz (buna daha sonra gelece\u011fiz).<\/p>\n<p>\u00d6rnek:<\/p>\n<p>\u015eubat 2021\u2019de 1 Bitcoin sat\u0131n ald\u0131n\u0131z. Sat\u0131n ald\u0131\u011f\u0131n\u0131z g\u00fcnk\u00fc Bitcoin fiyat\u0131 33,000 dolar ve sizden %2 i\u015flem \u00fccreti al\u0131nd\u0131. Bu bitcoin i\u00e7in toplam maliyet esas\u0131n\u0131z 33,600 dolard\u0131r.<\/p>\n<p>Daha sonra bu 1 Bitcoin\u2019nizi Ekim 2021\u2019de 60,000 dolara sat\u0131yorsunuz. Semaye kazanc\u0131 m\u0131 yoksa kayb\u0131n\u0131z m\u0131 oldu\u011funu hesaplamak i\u00e7in, maliyet esas\u0131n\u0131z\u0131 sat\u0131\u015f fiyat\u0131ndan \u00e7\u0131karal\u0131m.<\/p>\n<p>60,000-33,600 = 26,340.<\/p>\n<p>Sermaye Kazanc\u0131 vergisi \u00f6demeniz gereken 26,340 dolarl\u0131k bir sermaye kazanc\u0131 elde ettiniz. Bitcoin\u2019ninizi bir y\u0131ldan az bir s\u00fcre elde tuttu\u011funuzdan, normal Gelir Vergisi oran\u0131n\u0131za dayanan k\u0131sa vadeli Sermaye Kazan\u00e7lar\u0131 Vergisi \u00f6dersiniz.<\/p>\n<p>D\u00fczenli gelirle 80.000 dolar kazand\u0131\u011f\u0131n\u0131z\u0131 varsayal\u0131m, yani %24\u2019l\u00fck vergi dilimindesiniz.26,340 dolar\u0131 eklemek sizi bir sonraki vergi dilimine y\u00fckseltmez, bu nedenle 26,340 \u00fczerinden toplam 6322 dolarl\u0131k vergi \u00f6dersiniz.[\/vc_column_text][\/vc_column][\/vc_row][vc_row][vc_column][vc_empty_space height=&#8221;20px&#8221;][vc_raw_html]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[\/vc_raw_html][vc_empty_space height=&#8221;20px&#8221;][\/vc_column][\/vc_row][vc_row][vc_column][vc_column_text]<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Kripto_Para_Vergi_Oranlari\"><\/span><span style=\"font-weight: 400;\"><span class=\"TextRun SCXW51577234 BCX0\" lang=\"TR-TR\" xml:lang=\"TR-TR\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW51577234 BCX0\">Kripto Para Vergi Oranlar\u0131<\/span><\/span><\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Amerikal\u0131 kripto yat\u0131r\u0131mc\u0131lar, daha az vergi \u00f6demelerini sa\u011flayacak birka\u00e7 vergi indiriminden yararlanabilirler:<\/p>\n<ol>\n<li>15,000 dolar\u0131n alt\u0131nda kripto para hediye etme: Ki\u015fi ba\u015f\u0131na 15,000 dolara kadar olan, kripto para hediyeleriniz, vergiden muaf tutulur. Bu, daha d\u00fc\u015f\u00fck Gelir Vergisi oranlar\u0131ndan yararlanarak daha az vergi \u00f6demenize yard\u0131mc\u0131 olabilir.15,000 dolar\u0131n \u00fczerindeki her \u015fey vergiye tabidir.<\/li>\n<li>Sermaye Kazan\u00e7lar\u0131 Vergi Muafiyeti: 2021 y\u0131l\u0131nda 40,000 dolardan az kazand\u0131ysan\u0131z- Sermaye Kazan\u00e7lar\u0131 Vergisi \u00f6demezsiniz.<\/li>\n<li>Uzun vadeli Sermaye Kazanc\u0131 Vergi Oran\u0131: E\u011fer kripto paran\u0131z\u0131 bir y\u0131ldan uzun s\u00fcre tutarsan\u0131z, ne kadar kazand\u0131\u011f\u0131n\u0131za ba\u011fl\u0131 olarak %0 ila %20 aras\u0131nda daha d\u00fc\u015f\u00fck bir vergi oran\u0131ndan \u00f6deme yapacaks\u0131n\u0131z.<\/li>\n<\/ol>\n<h2><span class=\"ez-toc-section\" id=\"Kripto_Sermaye_Kayiplari\"><\/span><span style=\"font-weight: 400;\"><span class=\"TextRun SCXW199314722 BCX0\" lang=\"TR-TR\" xml:lang=\"TR-TR\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW199314722 BCX0\">Kripto Sermaye Kay\u0131plar\u0131<\/span><\/span><\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Herhangi bir kripto sermaye kayb\u0131 i\u00e7in Sermaye Kazan\u00e7 Vergisi \u00f6demezsiniz. Ancak bu i\u015flemleri sadece k\u00f6t\u00fc bir yat\u0131r\u0131m olarak de\u011ferlendirmeyin- lehinize \u00e7evirin.<\/p>\n<p>Vergilerinizi azaltmak i\u00e7in, sermaye kay\u0131plar\u0131n\u0131z\u0131 net sermaye kazanc\u0131n\u0131za kar\u015f\u0131 mahsup edebilirsiniz. ABD\u2019de, herhangi bir y\u0131l i\u00e7in ne kadar b\u00fcy\u00fck bir sermaye kayb\u0131 yazabilece\u011finiz konusunda bir s\u0131n\u0131r yoktur, yeterli zarar\u0131n\u0131z varsa, t\u00fcm net sermaye kazanc\u0131n\u0131z\u0131 s\u0131f\u0131rlayabilir ve vergi \u00f6demezsiniz.<\/p>\n<p>Net sermaye kazanc\u0131n\u0131zdan daha b\u00fcy\u00fck bir sermaye kayb\u0131n\u0131z varsa, genel vergi faturan\u0131z\u0131 daha da azaltmak i\u00e7in normal gelirinizden 3.000 dolara kadar mahsup edebilirsiniz. Bu i\u015flemden sonra hala sermaye kayb\u0131n\u0131z varsa, gelecekteki kazan\u00e7lar\u0131 dengelemek i\u00e7in zararlar\u0131 gelecek y\u0131llara ta\u015f\u0131yabilirsiniz. Ve bu kay\u0131plar, siz onlar\u0131 kullanana kadar s\u00fcresiz olarak ileri ta\u015f\u0131nabilir.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Kaybolan_Ya_Da_Calinan_Kripto_Para\"><\/span><span style=\"font-weight: 400;\"><span class=\"TextRun SCXW207196098 BCX0\" lang=\"TR-TR\" xml:lang=\"TR-TR\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW207196098 BCX0\">Kaybolan Ya Da <\/span><span class=\"NormalTextRun SCXW207196098 BCX0\">\u00c7<\/span><span class=\"NormalTextRun SCXW207196098 BCX0\">al\u0131nan\u00a0<\/span><span class=\"NormalTextRun SCXW207196098 BCX0\">K<\/span><span class=\"NormalTextRun SCXW207196098 BCX0\">ripto\u00a0<\/span><span class=\"NormalTextRun SCXW207196098 BCX0\">Para<\/span><\/span><span class=\"EOP SCXW207196098 BCX0\" data-ccp-props=\"{&quot;201341983&quot;:0,&quot;335551550&quot;:6,&quot;335551620&quot;:6,&quot;335559739&quot;:160,&quot;335559740&quot;:259}\">\u00a0<\/span><\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>IRS, kripto yat\u0131r\u0131mc\u0131lar\u0131n\u0131n, kay\u0131p veya \u00e7al\u0131nt\u0131 kriptoyu sermaye kayb\u0131 olarak talep etmesine izin vermez. Bu sert bir tav\u0131r ancak \u00f6nceden b\u00f6yle de\u011fildi. Vergi Kesintileri ve \u0130\u015fler Yasas\u0131&#8217;ndan \u00f6nce, kripto yat\u0131r\u0131mc\u0131lar\u0131 h\u0131rs\u0131zl\u0131k ve zayiat kay\u0131plar\u0131n\u0131 bir sermaye kayb\u0131 olarak talep edebilirdi. Ancak bu yasa y\u00fcr\u00fcrl\u00fc\u011fe girdi\u011finden beri kay\u0131p ve \u00e7al\u0131nan kripto paralar vergiden d\u00fc\u015f\u00fclemez. Yani bir hack, doland\u0131r\u0131c\u0131l\u0131k veya \u00f6zel anahtar\u0131n\u0131z\u0131 kaybetti\u011finiz i\u00e7in kaybolan bir kripto paran\u0131z varsa yapacak bir \u015fey yok demektir.<\/p>\n<p>2017&#8217;den \u00f6nce meydana gelen kay\u0131plar, varl\u0131klar\u0131n sahipli\u011fini kan\u0131tlad\u0131\u011f\u0131n\u0131z ve hack sonucu ne kadar kaybetti\u011finizi belirten, i\u015flem yapt\u0131\u011f\u0131n\u0131z platformdan bir t\u00fcr beyan veya makbuz sa\u011flayabilece\u011finiz s\u00fcrece, gelirinizden d\u00fc\u015f\u00fclebilir.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"ABDde_Kripto_Gelir_Vergisi\"><\/span><span style=\"font-weight: 400;\"><span class=\"TextRun SCXW70400222 BCX0\" lang=\"TR-TR\" xml:lang=\"TR-TR\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW70400222 BCX0\">ABD\u2019de Kripto Gelir Vergisi<\/span><\/span><\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Buraya kadar sermaye kazan\u00e7lar\u0131n\u0131 ele ald\u0131k, \u015fimdi kriptonuzun ne zaman gelir olarak vergilendirilece\u011fine bakal\u0131m. Gelir olarak g\u00f6r\u00fclebilecek ve Gelir Vergisine tabi bir\u00e7ok kripto i\u015flemi bulunmaktad\u0131r. Coininizin de\u011fer kazand\u0131\u011f\u0131nda, Sermaye Kazan\u00e7lar\u0131 Vergisi yerine Gelir Vergisine tabi olacakt\u0131r.<\/p>\n<p>IRS, kripto para biriminin ne zaman sermaye kazanc\u0131 yerine gelir olarak g\u00f6r\u00fcld\u00fc\u011f\u00fc konusunda net bir g\u00f6r\u00fc\u015fe sahiptir. Buna g\u00f6re:<\/p>\n<ul>\n<li>Kriptoyla \u00f6deme almak.<\/li>\n<li>Hobi d\u00fczeyinde kripto madencili\u011fi.<\/li>\n<li>Airdrop almak.<\/li>\n<li>Hard Fork\u2019dan yeni coinler almak.<\/li>\n<li>Staking \u00f6d\u00fclleri.<\/li>\n<li>Referans \u00f6d\u00fclleri.<\/li>\n<\/ul>\n<p>Merkeziyetsiz finans\u0131n do\u011fu\u015fuyla birlikte kripto kazanman\u0131n bir\u00e7ok yolu ortaya \u00e7\u0131kt\u0131. IRS hen\u00fcz bu i\u015flemlerin \u00e7o\u011funa ili\u015fkin bir k\u0131lavuz yay\u0131nlamad\u0131, ancak bu, vergi \u00f6demeyece\u011finiz anlam\u0131na gelmiyor. Bu yat\u0131r\u0131mlar hakk\u0131nda daha ayr\u0131nt\u0131l\u0131 tavsiyeler i\u00e7in muhasebeciniz ile g\u00f6r\u00fc\u015fmeniz tavsiye ediyoruz.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Vergisiz_Kripto_Islemleri\"><\/span><span style=\"font-weight: 400;\"><span class=\"TextRun SCXW204116194 BCX0\" lang=\"TR-TR\" xml:lang=\"TR-TR\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW204116194 BCX0\">Vergisiz Kripto \u0130\u015flemleri<\/span><\/span><\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>ABD\u2019de her kripto i\u015flemi vergilendirilmez. \u00d6rne\u011fin \u015fu eylemler i\u00e7in vergi \u00f6demezsiniz:<\/p>\n<ul>\n<li>\u0130tibari parayla kripto almak.<\/li>\n<li>Kripto paray\u0131 tutmak (HODL).<\/li>\n<li>Kripto c\u00fczdanlar\u0131n\u0131z aras\u0131nda kripto ta\u015f\u0131ma.<\/li>\n<li>Kripto ba\u011f\u0131\u015flamak<\/li>\n<\/ul>\n<p>ABD\u2019de kripto paralar\u0131n nas\u0131l vergilendirildi\u011fini g\u00f6rm\u00fc\u015f olduk. Bu t\u00fcr bilgilerden ilk haberdar olmak ve Amerika&#8217;da vergi, muhasebe ve planlama konular\u0131nda destek almak i\u00e7in ayl\u0131k muhasebe hizmetlerinin yan\u0131 s\u0131ra, b\u00fcnyesinde bir\u00e7ok farkl\u0131 finansal dan\u0131\u015fmanl\u0131k hizmetini bar\u0131nd\u0131ran Manay CPA\u2019in <a href=\"https:\/\/www.manaycpa.com\/tr\/ucretsiz-danismanlik\/\">websitesini<\/a> ziyaret edebilir, <a href=\"https:\/\/www.manaycpa.com\/tr\/ucretsiz-danismanlik\/\">\u00fccretsiz dan\u0131\u015fmanl\u0131k servisinden<\/a> faydalanabilirsiniz.[\/vc_column_text][\/vc_column][\/vc_row][vc_row][vc_column][vc_empty_space height=&#8221;20px&#8221;][vc_raw_html]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[\/vc_raw_html][vc_empty_space height=&#8221;20px&#8221;][\/vc_column][\/vc_row]<\/p>\n<\/div>","protected":false},"excerpt":{"rendered":"<p>[vc_row][vc_column][vc_column_text]Amerika\u2019da kripto paradan nas\u0131l vergi al\u0131nd\u0131\u011f\u0131n\u0131 ve IRS kripto vergi kurallar\u0131n\u0131 merak ediyor musunuz? IRS, kriptonun nas\u0131l vergilendirildi\u011fi konusunda net bir k\u0131lavuz belirledi. Kripto vergi oran\u0131, kripto sermaye kazanc\u0131 ve [&hellip;]<\/p>\n","protected":false},"author":8,"featured_media":16269,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[87],"tags":[],"class_list":["post-16264","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog"],"_links":{"self":[{"href":"https:\/\/www.manaycpa.com\/tr\/wp-json\/wp\/v2\/posts\/16264","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.manaycpa.com\/tr\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.manaycpa.com\/tr\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.manaycpa.com\/tr\/wp-json\/wp\/v2\/users\/8"}],"replies":[{"embeddable":true,"href":"https:\/\/www.manaycpa.com\/tr\/wp-json\/wp\/v2\/comments?post=16264"}],"version-history":[{"count":0,"href":"https:\/\/www.manaycpa.com\/tr\/wp-json\/wp\/v2\/posts\/16264\/revisions"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.manaycpa.com\/tr\/wp-json\/wp\/v2\/media\/16269"}],"wp:attachment":[{"href":"https:\/\/www.manaycpa.com\/tr\/wp-json\/wp\/v2\/media?parent=16264"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.manaycpa.com\/tr\/wp-json\/wp\/v2\/categories?post=16264"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.manaycpa.com\/tr\/wp-json\/wp\/v2\/tags?post=16264"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}