{"id":57383,"date":"2024-04-02T12:17:15","date_gmt":"2024-04-02T12:17:15","guid":{"rendered":"https:\/\/www.manaycpa.com\/?p=57383"},"modified":"2026-05-08T16:02:32","modified_gmt":"2026-05-08T20:02:32","slug":"amerika-vergi-oranlari","status":"publish","type":"post","link":"https:\/\/www.manaycpa.com\/tr\/amerika-vergi-oranlari\/","title":{"rendered":"Amerika Vergi Oranlar\u0131 2026: G\u00fcncel Vergilendirme Politikalar\u0131 ve Detaylar"},"content":{"rendered":"<div class=\"wpb-content-wrapper\"><p>[vc_row][vc_column][vc_column_text css=&#8221;&#8221;]Amerika Birle\u015fik Devletleri&#8217;nde ge\u00e7erli vergi sistemi ve Amerika vergi oranlar\u0131 2026 y\u0131l\u0131nda hem bireyler hem de \u00fclkede faaliyet g\u00f6steren i\u015fletmeler a\u00e7\u0131s\u0131ndan \u00f6nem ta\u015f\u0131yor. S\u00f6z konusu vergi yap\u0131s\u0131 karma\u015f\u0131k ve \u00e7ok y\u00f6nl\u00fc oldu\u011fu i\u00e7in bir\u00e7ok \u015firket vergi uzmanlar\u0131ndan destek almay\u0131 se\u00e7iyor.<\/p>\n<p>Ki\u015fisel gelir vergisi, kurumlar vergisi, sat\u0131\u015f vergisi ve emlak vergisi gibi \u00e7ok \u00e7e\u015fitli vergileri kapsayan Amerika vergileri, vergilendirilebilir tutar artt\u0131k\u00e7a oran da artacak \u015fekilde tasarlanm\u0131\u015ft\u0131r. Bu nedenle bireyler ve \u015firketler vergi konusunda gelir d\u00fczeyi ve finansal faaliyetlere ba\u011fl\u0131 olarak farkl\u0131 \u015fekillerde etkilenir.<\/p>\n<p>Bu yaz\u0131da 2026 y\u0131l\u0131 i\u00e7in g\u00fcncel ABD vergi oranlar\u0131yla ilgili bilgiler bulacak; b\u00f6ylece bireysel ve i\u015fletme merkezli vergi planlamas\u0131yla ilgili ad\u0131mlar atabileceksiniz. 2025&#8217;te imzalanan One Big Beautiful Bill Act (OBBBA) ile birlikte TCJA (2017) dilimleri kal\u0131c\u0131 h\u00e2le gelmi\u015f; alt iki dilim (%10 ve %12) i\u00e7in yakla\u015f\u0131k %4, \u00fcst dilimler i\u00e7in %2,3 enflasyon ayarlamas\u0131 uygulanm\u0131\u015ft\u0131r.<\/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\/amerika-vergi-oranlari\/#Amerikada_hangi_tur_vergiler_var\" >Amerika\u2019da hangi t\u00fcr vergiler var?<\/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\/amerika-vergi-oranlari\/#Amerikada_vergi_oranlari_ne_kadar_2026_guncel\" >Amerika&#8217;da vergi oranlar\u0131 ne kadar? (2026\u00a0g\u00fcncel)<\/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\/amerika-vergi-oranlari\/#Gelir_vergisi_dilimleri_nelerdir_2026\" >Gelir vergisi dilimleri nelerdir? (2026)<\/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\/amerika-vergi-oranlari\/#Gelir_vergisi_oranlari_nelerdir\" >Gelir vergisi oranlar\u0131 nelerdir?<\/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\/amerika-vergi-oranlari\/#Standart_Kesinti_Standard_Deduction_2026\" >Standart Kesinti (Standard Deduction) 2026<\/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\/amerika-vergi-oranlari\/#Her_eyaletteki_vergi_dilimleri_nelerdir\" >Her eyaletteki vergi dilimleri nelerdir?<\/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\/amerika-vergi-oranlari\/#Kurumlar_vergisi_dilimleri_nelerdir\" >Kurumlar vergisi dilimleri nelerdir?<\/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\/amerika-vergi-oranlari\/#Kurumlar_vergisi_oranlari_nelerdir\" >Kurumlar vergisi oranlar\u0131 nelerdir?<\/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\/amerika-vergi-oranlari\/#Sosyal_Guvenlik_vergisi_oranlari_nelerdir_2026\" >Sosyal G\u00fcvenlik vergisi oranlar\u0131 nelerdir? (2026)<\/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\/amerika-vergi-oranlari\/#Kimler_gelir_vergisinden_muaftir\" >Kimler gelir vergisinden muaft\u0131r?<\/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\/amerika-vergi-oranlari\/#Kurumlar_vergisi_muafiyetleri_nelerdir\" >Kurumlar vergisi muafiyetleri nelerdir?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/www.manaycpa.com\/tr\/amerika-vergi-oranlari\/#Hangi_gelirler_vergiye_tabi_degildir\" >Hangi gelirler vergiye tabi de\u011fildir?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/www.manaycpa.com\/tr\/amerika-vergi-oranlari\/#Vergi_beyannamesi_ne_zaman_verilir_20262027_takvimi\" >Vergi beyannamesi ne zaman verilir? (2026\/2027 takvimi)<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/www.manaycpa.com\/tr\/amerika-vergi-oranlari\/#Vergi_beyannamesi_nasil_doldurulur\" >Vergi beyannamesi nas\u0131l doldurulur?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/www.manaycpa.com\/tr\/amerika-vergi-oranlari\/#Hangi_belgeler_vergi_beyannamesi_icin_gereklidir\" >Hangi belgeler vergi beyannamesi i\u00e7in gereklidir?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/www.manaycpa.com\/tr\/amerika-vergi-oranlari\/#Amerikada_vergi_planlamasi_nasil_yapilir\" >Amerika&#8217;da vergi planlamas\u0131 nas\u0131l yap\u0131l\u0131r?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-17\" href=\"https:\/\/www.manaycpa.com\/tr\/amerika-vergi-oranlari\/#Cifte_vergilendirme_anlasmalari_nedir\" >\u00c7ifte vergilendirme anla\u015fmalar\u0131 nedir?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-18\" href=\"https:\/\/www.manaycpa.com\/tr\/amerika-vergi-oranlari\/#Yabancilar_icin_vergi_avantajlari_nelerdir\" >Yabanc\u0131lar i\u00e7in vergi avantajlar\u0131 nelerdir?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-19\" href=\"https:\/\/www.manaycpa.com\/tr\/amerika-vergi-oranlari\/#Vergi_beyannamesi_ile_ilgili_hatalar_nelerdir\" >Vergi beyannamesi ile ilgili hatalar nelerdir?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-20\" href=\"https:\/\/www.manaycpa.com\/tr\/amerika-vergi-oranlari\/#Vergi_cezalari_nelerdir\" >Vergi cezalar\u0131 nelerdir?<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-2'><a class=\"ez-toc-link ez-toc-heading-21\" href=\"https:\/\/www.manaycpa.com\/tr\/amerika-vergi-oranlari\/#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-22\" href=\"https:\/\/www.manaycpa.com\/tr\/amerika-vergi-oranlari\/#Manay_CPA_ile_2026_Vergi_Planlamasina_Baslayin\" >Manay CPA ile 2026 Vergi Planlamas\u0131na Ba\u015flay\u0131n<\/a><\/li><\/ul><\/nav><\/div>\n<h2><span class=\"ez-toc-section\" id=\"Amerikada_hangi_tur_vergiler_var\"><\/span><span style=\"font-weight: 400;\">Amerika\u2019da hangi t\u00fcr vergiler var?<\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Amerika Birle\u015fik Devletleri&#8217;nde federal h\u00fck\u00fbmet kavram\u0131, 50 eyaletin ait oldu\u011fu anayasal cumhuriyetin mill\u00ee y\u00f6netimi anlam\u0131na gelir. Vergilendirme konusunda ana ba\u015fl\u0131klardan biri &#8220;Federal Vergiler\/Yerel Vergiler&#8221;, di\u011feri ise &#8220;Eyalet Vergileri&#8221;dir. Yani baz\u0131 vergiler direkt olarak federal h\u00fck\u00fbmete, baz\u0131lar\u0131 ise eyaletlere verilir. Ayr\u0131ca \u00fclkede ya\u015fayan herkes vergiye tabidir ve ABD vergi sisteminde T\u00fcrkiye&#8217;deki gibi tek tip bir KDV yoktur \u2014 bunun yerine eyaletler kendi sales tax&#8217;lar\u0131n\u0131 uygular.<\/p>\n<p>Amerika Birle\u015fik Devletleri&#8217;ndeki vergi t\u00fcrlerini a\u015fa\u011f\u0131daki \u015fekilde \u00f6zetlemek m\u00fcmk\u00fcn:<\/p>\n<ol>\n<li style=\"font-weight: 400;\" aria-level=\"1\">\n<h4 style=\"font-weight: 400;\">Gelir Vergileri<\/h4>\n<p><span style=\"font-weight: 400;\">Gelir vergileri hem federal h\u00fck\u00fbmet hem de eyaletlerle ilgili bir vergi t\u00fcr\u00fcd\u00fcr. \u00dclkede ikamet eden vatanda\u015flar br\u00fct gelir vergisi \u00f6derken kazan\u00e7lar\u0131n\u0131n t\u00fcm\u00fcn\u00fc dikkate almal\u0131d\u0131r. \u00dclkede ikamet etmeyenler ise \u00fclke i\u00e7indeki kazan\u00e7lar\u0131 \u00fczerinden vergi \u00f6der. Baz\u0131 eyaletler ise gelir vergisinden muaf olmalar\u0131yla tan\u0131n\u0131r: Alaska, Florida, Nevada, South Dakota, Tennessee, Texas, Washington ve Wyoming. Amerika&#8217;da \u015firketlerin \u00f6demesi gereken gelir vergileri, \u015firketin t\u00fcr\u00fcne g\u00f6re de\u011fi\u015fiklik g\u00f6sterir. <\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u00d6rnek \u0130\u00e7erik: <a class=\"Hyperlink SCXW84954550 BCX0\" href=\"https:\/\/www.manaycpa.com\/tr\/amerikada-sirket-kur\/\" target=\"_blank\" rel=\"noreferrer noopener\"><span class=\"TextRun Underlined SCXW84954550 BCX0\" data-contrast=\"none\"><span class=\"NormalTextRun SCXW84954550 BCX0\">Amerika&#8217;da \u015firket kurmak<\/span><\/span><\/a><span class=\"TextRun SCXW84954550 BCX0\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW84954550 BCX0\">\u00a0|\u00a0<\/span><\/span><a class=\"Hyperlink SCXW84954550 BCX0\" href=\"https:\/\/www.manaycpa.com\/tr\/amerika-sirket-turleri\/\" target=\"_blank\" rel=\"noreferrer noopener\"><span class=\"TextRun Underlined SCXW84954550 BCX0\" data-contrast=\"none\"><span class=\"NormalTextRun SCXW84954550 BCX0\">Amerika&#8217;da \u015eirket T\u00fcrleri (LLC, C-Corp, S-Corp)<\/span><\/span><\/a><span class=\"EOP SCXW84954550 BCX0\" data-ccp-props=\"{&quot;335551550&quot;:1,&quot;335551620&quot;:1,&quot;335559739&quot;:160}\">\u00a0<\/span><\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\">\n<h4 style=\"font-weight: 400;\">Kurum Vergileri<\/h4>\n<p>Kurum vergileri, Amerika&#8217;da \u015firketlerin eyalet vergileri ve federal vergiler kapsam\u0131nda \u00f6demek zorunda olduklar\u0131 vergilerdir. Federal d\u00fczeyde C-Corporation \u015firketler i\u00e7in 2026 y\u0131l\u0131nda %21 sabit (flat) oranda uygulanan kurum vergisi, \u015firketlerin net kazanc\u0131na g\u00f6re hesaplan\u0131r. Bu oran 2017 TCJA ile %35&#8217;ten %21&#8217;e indirilmi\u015f ve OBBBA sonras\u0131nda kal\u0131c\u0131 h\u00e2le gelmi\u015ftir.<\/p>\n<p>\u00d6nemli not: LLC ve S-Corp gibi pass-through (ge\u00e7i\u015fli) yap\u0131larda federal kurumlar vergisi uygulanmaz; gelir do\u011frudan sahibinin ki\u015fisel beyannamesinde vergilenir. T\u00fcrk vatanda\u015flar\u0131 ABD&#8217;de S-Corp kuramaz (vatanda\u015fl\u0131k \u015fart\u0131 vard\u0131r), bu nedenle pratikte <a class=\"Hyperlink SCXW196313964 BCX0\" href=\"https:\/\/www.manaycpa.com\/tr\/llc-nedir-llc-sirket-ne-demek\/\" target=\"_blank\" rel=\"noreferrer noopener\"><span class=\"TextRun Underlined SCXW196313964 BCX0\" lang=\"EN-US\" xml:lang=\"EN-US\" data-contrast=\"none\"><span class=\"NormalTextRun SCXW196313964 BCX0\">LLC<\/span><\/span><\/a>\u00a0ve <a class=\"Hyperlink SCXW196313964 BCX0\" href=\"https:\/\/www.manaycpa.com\/tr\/c-corporation\/\" target=\"_blank\" rel=\"noreferrer noopener\"><span class=\"TextRun Underlined SCXW196313964 BCX0\" lang=\"EN-US\" xml:lang=\"EN-US\" data-contrast=\"none\"><span class=\"NormalTextRun SCXW196313964 BCX0\">C-Corporation<\/span><\/span><\/a> en yayg\u0131n se\u00e7imlerdir.<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\">\n<h4 style=\"font-weight: 400;\">Eyaletlere \u00d6zel Vergiler<\/h4>\n<p><span style=\"font-weight: 400;\">Franchise Tax (imtiyaz vergisi) gibi eyaletlere \u00f6zg\u00fc vergiler \u015firketlerden al\u0131n\u0131r. \u00d6rne\u011fin Delaware, Texas ve California&#8217;da franchise vergisi uygulanmaktad\u0131r. Bu gibi vergiler i\u015fletmenin de\u011ferine, b\u00fcy\u00fckl\u00fc\u011f\u00fcne g\u00f6re d\u00fczenlenebilir ya da sabit bir \u00fccret olabilir. Ohio&#8217;da ise klasik kurumlar vergisi yerine Commercial Activity Tax (CAT) uygulan\u0131r. <\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\">\n<h4 style=\"font-weight: 400;\">Sat\u0131\u015f Vergileri (Sales Tax)<\/h4>\n<p><span style=\"font-weight: 400;\">Amerika Birle\u015fik Devletleri&#8217;nde sat\u0131\u015f vergileri eyaletlere g\u00f6re farkl\u0131l\u0131k g\u00f6sterir. Bu vergi, genel anlamda sat\u0131n al\u0131nan mal ve hizmetler i\u00e7in al\u0131n\u0131r. Be\u015f eyalette eyalet d\u00fczeyinde sales tax bulunmaz: Alaska, Delaware, Montana, New Hampshire ve Oregon. <\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\">\n<h4 style=\"font-weight: 400;\">Ek T\u00fcketim Vergileri (Excise Tax)<\/h4>\n<p><span style=\"font-weight: 400;\">ABD vergilerinden biri de ek t\u00fcketim vergileridir. Bu vergi t\u00fcr\u00fc de eyaletlere g\u00f6re farkl\u0131l\u0131k g\u00f6sterir. T\u00fcketim vergileri kapsam\u0131nda \u00f6zellikle alkol, sigara, akaryak\u0131t, hava yolu biletleri gibi belirli mal ve hizmetlerin t\u00fcketimi \u00fczerinden vergi al\u0131n\u0131r. <\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\">Emlak Vergisi (Property Tax)<\/li>\n<\/ol>\n<p style=\"padding-left: 40px;\"><span style=\"font-weight: 400;\">A<\/span><\/p>\n<p style=\"padding-left: 40px;\">Yerel idareler (county, city, school district) taraf\u0131ndan toplanan emlak vergisi 2026&#8217;da bina de\u011ferinin yakla\u015f\u0131k %0,3 (Hawaii) ile %2,5 (New Jersey) aras\u0131nda de\u011fi\u015fir. Detayl\u0131 bilgi i\u00e7in <a class=\"Hyperlink SCXW154785221 BCX0\" href=\"https:\/\/www.manaycpa.com\/tr\/amerika-emlak-vergisi\/\" target=\"_blank\" rel=\"noreferrer noopener\"><span class=\"TextRun Underlined SCXW154785221 BCX0\" lang=\"EN-US\" xml:lang=\"EN-US\" data-contrast=\"none\"><span class=\"NormalTextRun SCXW154785221 BCX0\">Amerika Emlak Vergisi rehberimizi<\/span><\/span><\/a> inceleyebilirsiniz.<\/p>\n<p style=\"padding-left: 40px;\">\u0130\u015fletme sahipleri ve bireyler i\u00e7in Amerika&#8217;da bu ba\u015fl\u0131klarda belirtilenler d\u0131\u015f\u0131nda baz\u0131 ek vergiler de s\u00f6z konusu olabilir. Ayr\u0131ca \u00fclkede vergilerini d\u00fczenli \u00f6demeyen, son \u00f6deme tarihine kadar vergi beyan\u0131 yapmayan ya da vergi formlar\u0131nda eksik\/yanl\u0131\u015f bilgi g\u00f6steren m\u00fckellefler, faiz ve ceza gibi olumsuz durumlarla kar\u015f\u0131la\u015fabilir. Manay CPA bu gibi durumlarda daima sizin yan\u0131n\u0131zda. Bizimle <a class=\"Hyperlink SCXW9868733 BCX0\" href=\"https:\/\/www.manaycpa.com\/tr\/iletisim\/\" target=\"_blank\" rel=\"noreferrer noopener\"><span class=\"TextRun Underlined SCXW9868733 BCX0\" lang=\"EN-US\" xml:lang=\"EN-US\" data-contrast=\"none\"><span class=\"NormalTextRun SCXW9868733 BCX0\">ileti\u015fime ge\u00e7erek<\/span><\/span><\/a> <a class=\"Hyperlink SCXW9868733 BCX0\" href=\"https:\/\/www.manaycpa.com\/tr\/abd-vergi-beyani\/\" target=\"_blank\" rel=\"noreferrer noopener\"><span class=\"TextRun Underlined SCXW9868733 BCX0\" lang=\"EN-US\" xml:lang=\"EN-US\" data-contrast=\"none\"><span class=\"NormalTextRun SCXW9868733 BCX0\">Amerika Vergi Beyan\u0131 hizmetimizden<\/span><\/span><\/a> faydalanabilir ve vergi sorumluluklar\u0131n\u0131zla ilgili ayr\u0131nt\u0131l\u0131 bilgi alabilirsiniz. E\u011fer ABD vergileri dairesi (IRS) ile ileti\u015fim kurmak istiyorsan\u0131z <a class=\"Hyperlink SCXW9868733 BCX0\" href=\"https:\/\/www.irs.gov\/e-file-providers\/contact-irs-for-more-information\" target=\"_blank\" rel=\"noreferrer noopener nofollow\"><span class=\"TextRun Underlined SCXW9868733 BCX0\" lang=\"EN-US\" xml:lang=\"EN-US\" data-contrast=\"none\"><span class=\"NormalTextRun SCXW9868733 BCX0\">buraya t\u0131klayarak<\/span><\/span><\/a>\u00a0ilgili ileti\u015fim bilgilerine ula\u015fabilirsiniz.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Amerikada_vergi_oranlari_ne_kadar_2026_guncel\"><\/span><span style=\"font-weight: 400;\">Amerika&#8217;da vergi oranlar\u0131 ne kadar? <span class=\"NormalTextRun SCXW213601387 BCX0\" data-ccp-parastyle=\"heading 20\">(<\/span><span class=\"NormalTextRun AdvancedProofingIssueV2Themed SCXW213601387 BCX0\" data-ccp-parastyle=\"heading 20\">2026\u00a0<\/span><span class=\"NormalTextRun SpellingErrorV2Themed SCXW213601387 BCX0\" data-ccp-parastyle=\"heading 20\">g<\/span><span class=\"NormalTextRun SpellingErrorV2Themed SCXW213601387 BCX0\" data-ccp-parastyle=\"heading 20\">\u00fcncel<\/span><span class=\"NormalTextRun SCXW213601387 BCX0\" data-ccp-parastyle=\"heading 20\">)<\/span><\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Amerika&#8217;da vergi sisteminde eyaletten eyalete farkl\u0131l\u0131klar olabilir. Baz\u0131 eyaletlerde belirli vergiler hi\u00e7 al\u0131nmaz. Oregon, New Hampshire gibi baz\u0131 eyaletlerde sat\u0131\u015f vergisi s\u00f6z konusu de\u011fildir. 2026 itibar\u0131yla eyalet vergi oranlar\u0131yla ilgili g\u00fcncel \u00f6rnekler: <\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Alaska, Delaware, Montana, New Hampshire ve Oregon eyaletleri d\u0131\u015f\u0131ndaki eyaletlerde sales tax oran\u0131 %2,9 (Colorado) ile %7,25 (California) aras\u0131nda de\u011fi\u015fir. <\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">\u015eirket sahiplerinin ki\u015fisel vergilerinden ayr\u0131 ele al\u0131nan kurumlar vergisi oranlar\u0131, eyaletten eyalete \u00f6nemli \u00f6l\u00e7\u00fcde de\u011fi\u015fir. <\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Nevada eyaletinde kurumlar vergisi ve sermaye kazanc\u0131 vergisi al\u0131nmaz.\u00a0<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Wyoming, South Dakota, Nevada, Ohio ve Texas eyaletlerinde geleneksel kurumlar vergisi al\u0131nmaz. <\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\">Missouri&#8217;de kurumlar vergisi oran\u0131 %4, Florida&#8217;da %5,5, North Carolina&#8217;da %2,25 (ABD&#8217;nin en d\u00fc\u015f\u00fcklerinden).<\/li>\n<li aria-level=\"1\">California&#8217;da kurumlar vergisi %8,84 (banka\/finans i\u00e7in %10,84); New Jersey&#8217;de %9,0 ile ABD&#8217;nin en y\u00fcksek oran\u0131.<\/li>\n<\/ul>\n<p>Bu \u00f6rneklerde de g\u00f6r\u00fcld\u00fc\u011f\u00fc gibi, 50 eyaletten olu\u015fan \u00fclkede \u00e7e\u015fitli vergiler i\u00e7in \u00e7ok farkl\u0131 oranlar s\u00f6z konusudur. Bu nedenle hem bireylerin hem de i\u015fletme sorumlular\u0131n\u0131n hangi eyalette bulundu\u011fu olduk\u00e7a \u00f6nemlidir. Hangi eyaletin sizin i\u00e7in do\u011fru oldu\u011funu belirlemek i\u00e7in <a class=\"Hyperlink SCXW242429974 BCX0\" href=\"https:\/\/www.manaycpa.com\/tr\/amerikada-sirket-kurmak-icin-en-iyi-eyaletler\/\" target=\"_blank\" rel=\"noreferrer noopener\"><span class=\"TextRun Underlined SCXW242429974 BCX0\" lang=\"EN-US\" xml:lang=\"EN-US\" data-contrast=\"none\"><span class=\"NormalTextRun SCXW242429974 BCX0\">Amerika&#8217;da \u015eirket Kurmak \u0130\u00e7in En \u0130yi Eyaletler<\/span><\/span><\/a> rehberimizi inceleyebilirsiniz.[\/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 css=&#8221;&#8221;]<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Gelir_vergisi_dilimleri_nelerdir_2026\"><\/span><span style=\"font-weight: 400;\">Gelir vergisi dilimleri nelerdir? <span class=\"TextRun SCXW266972245 BCX0\" lang=\"EN-US\" xml:lang=\"EN-US\" data-contrast=\"none\"><span class=\"NormalTextRun SCXW266972245 BCX0\" data-ccp-parastyle=\"heading 20\">(2026)<\/span><\/span><\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Bekar (single) bireyler i\u00e7in 2026 federal gelir vergisi oranlar\u0131yla ilgili g\u00fcncel dilimler a\u015fa\u011f\u0131da. ABD&#8217;de vergi yasalar\u0131 ve oranlar\u0131 her y\u0131l enflasyona g\u00f6re g\u00fcncellenir; bu nedenle 2027 i\u00e7in yeni dilimler IRS taraf\u0131ndan Ekim\/Kas\u0131m 2026&#8217;da a\u00e7\u0131klanacakt\u0131r.<\/p>\n<p><strong>2026 federal gelir vergisi dilimleri (t\u00fcm beyan durumlar\u0131 i\u00e7in):<\/strong><\/p>\n<table style=\"font-weight: 400;\" data-tablestyle=\"MsoNormalTable\" data-tablelook=\"1696\" aria-rowcount=\"8\">\n<tbody>\n<tr aria-rowindex=\"1\">\n<td data-celllook=\"69905\"><b><span data-contrast=\"none\">Vergi\u00a0Oran\u0131<\/span><\/b><span data-ccp-props=\"{&quot;335551550&quot;:2,&quot;335551620&quot;:2}\">\u00a0<\/span><\/td>\n<td data-celllook=\"69905\"><b><span data-contrast=\"none\">Bekar (Single)<\/span><\/b><span data-ccp-props=\"{&quot;335551550&quot;:2,&quot;335551620&quot;:2}\">\u00a0<\/span><\/td>\n<td data-celllook=\"69905\"><b><span data-contrast=\"none\">Evli,\u00a0Ortak\u00a0Beyan<\/span><\/b><span data-ccp-props=\"{&quot;335551550&quot;:2,&quot;335551620&quot;:2}\">\u00a0<\/span><\/td>\n<td data-celllook=\"69905\"><b><span data-contrast=\"none\">Hane Reisi<\/span><\/b><span data-ccp-props=\"{&quot;335551550&quot;:2,&quot;335551620&quot;:2}\">\u00a0<\/span><\/td>\n<\/tr>\n<tr aria-rowindex=\"2\">\n<td data-celllook=\"4369\"><b><span data-contrast=\"auto\">%10<\/span><\/b><span data-ccp-props=\"{&quot;335551550&quot;:2,&quot;335551620&quot;:2}\">\u00a0<\/span><\/td>\n<td data-celllook=\"4369\"><span data-contrast=\"auto\">$0 \u2013 $12,400<\/span><span data-ccp-props=\"{&quot;335551550&quot;:2,&quot;335551620&quot;:2}\">\u00a0<\/span><\/td>\n<td data-celllook=\"4369\"><span data-contrast=\"auto\">$0 \u2013 $24,800<\/span><span data-ccp-props=\"{&quot;335551550&quot;:2,&quot;335551620&quot;:2}\">\u00a0<\/span><\/td>\n<td data-celllook=\"4369\"><span data-contrast=\"auto\">$0 \u2013 $17,700<\/span><span data-ccp-props=\"{&quot;335551550&quot;:2,&quot;335551620&quot;:2}\">\u00a0<\/span><\/td>\n<\/tr>\n<tr aria-rowindex=\"3\">\n<td data-celllook=\"69905\"><b><span data-contrast=\"auto\">%12<\/span><\/b><span data-ccp-props=\"{&quot;335551550&quot;:2,&quot;335551620&quot;:2}\">\u00a0<\/span><\/td>\n<td data-celllook=\"69905\"><span data-contrast=\"auto\">$12,401 \u2013 $50,400<\/span><span data-ccp-props=\"{&quot;335551550&quot;:2,&quot;335551620&quot;:2}\">\u00a0<\/span><\/td>\n<td data-celllook=\"69905\"><span data-contrast=\"auto\">$24,801 \u2013 $100,800<\/span><span data-ccp-props=\"{&quot;335551550&quot;:2,&quot;335551620&quot;:2}\">\u00a0<\/span><\/td>\n<td data-celllook=\"69905\"><span data-contrast=\"auto\">$17,701 \u2013 $67,450<\/span><span data-ccp-props=\"{&quot;335551550&quot;:2,&quot;335551620&quot;:2}\">\u00a0<\/span><\/td>\n<\/tr>\n<tr aria-rowindex=\"4\">\n<td data-celllook=\"4369\"><b><span data-contrast=\"auto\">%22<\/span><\/b><span data-ccp-props=\"{&quot;335551550&quot;:2,&quot;335551620&quot;:2}\">\u00a0<\/span><\/td>\n<td data-celllook=\"4369\"><span data-contrast=\"auto\">$50,401 \u2013 $105,700<\/span><span data-ccp-props=\"{&quot;335551550&quot;:2,&quot;335551620&quot;:2}\">\u00a0<\/span><\/td>\n<td data-celllook=\"4369\"><span data-contrast=\"auto\">$100,801 \u2013 $211,400<\/span><span data-ccp-props=\"{&quot;335551550&quot;:2,&quot;335551620&quot;:2}\">\u00a0<\/span><\/td>\n<td data-celllook=\"4369\"><span data-contrast=\"auto\">$67,451 \u2013 $105,700<\/span><span data-ccp-props=\"{&quot;335551550&quot;:2,&quot;335551620&quot;:2}\">\u00a0<\/span><\/td>\n<\/tr>\n<tr aria-rowindex=\"5\">\n<td data-celllook=\"69905\"><b><span data-contrast=\"auto\">%24<\/span><\/b><span data-ccp-props=\"{&quot;335551550&quot;:2,&quot;335551620&quot;:2}\">\u00a0<\/span><\/td>\n<td data-celllook=\"69905\"><span data-contrast=\"auto\">$105,701 \u2013 $201,775<\/span><span data-ccp-props=\"{&quot;335551550&quot;:2,&quot;335551620&quot;:2}\">\u00a0<\/span><\/td>\n<td data-celllook=\"69905\"><span data-contrast=\"auto\">$211,401 \u2013 $403,550<\/span><span data-ccp-props=\"{&quot;335551550&quot;:2,&quot;335551620&quot;:2}\">\u00a0<\/span><\/td>\n<td data-celllook=\"69905\"><span data-contrast=\"auto\">$105,701 \u2013 $201,775<\/span><span data-ccp-props=\"{&quot;335551550&quot;:2,&quot;335551620&quot;:2}\">\u00a0<\/span><\/td>\n<\/tr>\n<tr aria-rowindex=\"6\">\n<td data-celllook=\"4369\"><b><span data-contrast=\"auto\">%32<\/span><\/b><span data-ccp-props=\"{&quot;335551550&quot;:2,&quot;335551620&quot;:2}\">\u00a0<\/span><\/td>\n<td data-celllook=\"4369\"><span data-contrast=\"auto\">$201,776 \u2013 $256,225<\/span><span data-ccp-props=\"{&quot;335551550&quot;:2,&quot;335551620&quot;:2}\">\u00a0<\/span><\/td>\n<td data-celllook=\"4369\"><span data-contrast=\"auto\">$403,551 \u2013 $512,450<\/span><span data-ccp-props=\"{&quot;335551550&quot;:2,&quot;335551620&quot;:2}\">\u00a0<\/span><\/td>\n<td data-celllook=\"4369\"><span data-contrast=\"auto\">$201,776 \u2013 $256,200<\/span><span data-ccp-props=\"{&quot;335551550&quot;:2,&quot;335551620&quot;:2}\">\u00a0<\/span><\/td>\n<\/tr>\n<tr aria-rowindex=\"7\">\n<td data-celllook=\"69905\"><b><span data-contrast=\"auto\">%35<\/span><\/b><span data-ccp-props=\"{&quot;335551550&quot;:2,&quot;335551620&quot;:2}\">\u00a0<\/span><\/td>\n<td data-celllook=\"69905\"><span data-contrast=\"auto\">$256,226 \u2013 $640,600<\/span><span data-ccp-props=\"{&quot;335551550&quot;:2,&quot;335551620&quot;:2}\">\u00a0<\/span><\/td>\n<td data-celllook=\"69905\"><span data-contrast=\"auto\">$512,451 \u2013 $768,700<\/span><span data-ccp-props=\"{&quot;335551550&quot;:2,&quot;335551620&quot;:2}\">\u00a0<\/span><\/td>\n<td data-celllook=\"69905\"><span data-contrast=\"auto\">$256,201 \u2013 $640,600<\/span><span data-ccp-props=\"{&quot;335551550&quot;:2,&quot;335551620&quot;:2}\">\u00a0<\/span><\/td>\n<\/tr>\n<tr aria-rowindex=\"8\">\n<td data-celllook=\"4369\"><b><span data-contrast=\"auto\">%37<\/span><\/b><span data-ccp-props=\"{&quot;335551550&quot;:2,&quot;335551620&quot;:2}\">\u00a0<\/span><\/td>\n<td data-celllook=\"4369\"><span data-contrast=\"auto\">$640,601\u00a0ve\u00a0\u00fczeri<\/span><span data-ccp-props=\"{&quot;335551550&quot;:2,&quot;335551620&quot;:2}\">\u00a0<\/span><\/td>\n<td data-celllook=\"4369\"><span data-contrast=\"auto\">$768,701\u00a0ve\u00a0\u00fczeri<\/span><span data-ccp-props=\"{&quot;335551550&quot;:2,&quot;335551620&quot;:2}\">\u00a0<\/span><\/td>\n<td data-celllook=\"4369\"><span data-contrast=\"auto\">$640,601\u00a0ve\u00a0\u00fczeri<\/span><span data-ccp-props=\"{&quot;335551550&quot;:2,&quot;335551620&quot;:2}\">\u00a0<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><em>2025&#8217;e k\u0131yasla 2026&#8217;da bekar bir ki\u015fi i\u00e7in %10 dilimi tavan\u0131 $11,925&#8217;ten $12,400&#8217;e (yakla\u015f\u0131k %4 art\u0131\u015f) y\u00fckselmi\u015ftir. Bu, OBBBA kapsam\u0131nda alt iki dilime (%10 ve %12) uygulanan ek enflasyon ayarlamas\u0131ndan kaynaklanmaktad\u0131r. <\/em><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Gelir_vergisi_oranlari_nelerdir\"><\/span><span style=\"font-weight: 400;\">Gelir vergisi oranlar\u0131 nelerdir?<\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Amerika Birle\u015fik Devletleri&#8217;nde 2026 federal gelir vergisi oranlar\u0131 yedi farkl\u0131 dilim \u00fczerinden %10 ila %37 aras\u0131nda de\u011fi\u015fmektedir. Eyalet d\u00fczeyinde ise oranlar %0 (Texas, Florida, Wyoming, Tennessee gibi 9 eyalet) ile %13,3 (California) aras\u0131nda de\u011fi\u015fir. <\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Standart_Kesinti_Standard_Deduction_2026\"><\/span><span style=\"font-weight: 400;\">Standart Kesinti (Standard Deduction) 2026 <\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Standart kesinti, vergiye tabi gelirinizden otomatik olarak d\u00fc\u015f\u00fclen sabit tutard\u0131r. 2026 standart kesinti tutarlar\u0131:<\/span><\/p>\n<table style=\"font-weight: 400;\" data-tablestyle=\"MsoNormalTable\" data-tablelook=\"1696\" aria-rowcount=\"4\">\n<tbody>\n<tr aria-rowindex=\"1\">\n<td data-celllook=\"69905\"><b><span data-contrast=\"none\">Beyan Durumu<\/span><\/b><span data-ccp-props=\"{&quot;335551550&quot;:2,&quot;335551620&quot;:2}\">\u00a0<\/span><\/td>\n<td data-celllook=\"69905\"><b><span data-contrast=\"none\">2026\u00a0Standart\u00a0Kesinti<\/span><\/b><span data-ccp-props=\"{&quot;335551550&quot;:2,&quot;335551620&quot;:2}\">\u00a0<\/span><\/td>\n<\/tr>\n<tr aria-rowindex=\"2\">\n<td data-celllook=\"4369\"><span data-contrast=\"auto\">Bekar (Single)<\/span><span data-ccp-props=\"{&quot;335551550&quot;:2,&quot;335551620&quot;:2}\">\u00a0<\/span><\/td>\n<td data-celllook=\"4369\"><span data-contrast=\"auto\">$16,100<\/span><span data-ccp-props=\"{&quot;335551550&quot;:2,&quot;335551620&quot;:2}\">\u00a0<\/span><\/td>\n<\/tr>\n<tr aria-rowindex=\"3\">\n<td data-celllook=\"69905\"><span data-contrast=\"auto\">Evli, Ortak Beyan (MFJ)<\/span><span data-ccp-props=\"{&quot;335551550&quot;:2,&quot;335551620&quot;:2}\">\u00a0<\/span><\/td>\n<td data-celllook=\"69905\"><span data-contrast=\"auto\">$32,200<\/span><span data-ccp-props=\"{&quot;335551550&quot;:2,&quot;335551620&quot;:2}\">\u00a0<\/span><\/td>\n<\/tr>\n<tr aria-rowindex=\"4\">\n<td data-celllook=\"4369\"><span data-contrast=\"auto\">Hane Reisi (HoH)<\/span><span data-ccp-props=\"{&quot;335551550&quot;:2,&quot;335551620&quot;:2}\">\u00a0<\/span><\/td>\n<td data-celllook=\"4369\"><span data-contrast=\"auto\">$24,150<\/span><span data-ccp-props=\"{&quot;335551550&quot;:2,&quot;335551620&quot;:2}\">\u00a0<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><em>65 ya\u015f ve \u00fczeri bekar bir m\u00fckellef i\u00e7in standart kesinti $2,050 ek almaktad\u0131r. <\/em><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Her_eyaletteki_vergi_dilimleri_nelerdir\"><\/span><span style=\"font-weight: 400;\">Her eyaletteki vergi dilimleri nelerdir?<\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Amerika&#8217;da eyaletlerin %0 ile %13,3 aras\u0131nda de\u011fi\u015fen kendi gelir vergisi oranlar\u0131 vard\u0131r. 2026 itibar\u0131yla \u00f6rnek oranlar: <\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\">Alaska, Florida, Nevada, South Dakota, Tennessee, Texas, Washington, Wyoming: %0 \u2014 eyalet bireysel gelir vergisi yok.<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\">Colorado: %4,4 (flat)<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\">Wyoming: %0 (flat \u2014 yok)<\/li>\n<li aria-level=\"1\">New York: %4,0 &#8211; %10,9 (kademeli)<\/li>\n<li aria-level=\"1\">California: %1,0 &#8211; %13,3 (kademeli, ABD&#8217;nin en y\u00fcksek \u00fcst oran\u0131)<\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Bu oranlar ve dilimler \u00e7ok say\u0131da ve \u00e7e\u015fitlidir, bu nedenle do\u011fru bilgi i\u00e7in eyalete ba\u011fl\u0131 gelir departman\u0131na ya da Manay CPA gibi bir vergi uzman\u0131na dan\u0131\u015fmak gerekir. <\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Kurumlar_vergisi_dilimleri_nelerdir\"><\/span><span style=\"font-weight: 400;\">Kurumlar vergisi dilimleri nelerdir?<\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Federal kurumlar vergisi 2026&#8217;da sabit bir orandad\u0131r, dolay\u0131s\u0131yla bir vergi diliminden s\u00f6z edemeyiz. Bu yap\u0131 2017 TCJA reformu \u00f6ncesindeki kademeli (%15-%35 aras\u0131) sistemden farkl\u0131d\u0131r. <\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Kurumlar_vergisi_oranlari_nelerdir\"><\/span><span style=\"font-weight: 400;\">Kurumlar vergisi oranlar\u0131 nelerdir?<\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Federal kurumlar vergisi oran\u0131 2026 y\u0131l\u0131 i\u00e7in %21 olarak belirlenmi\u015ftir. Bu oran TCJA (2017) ile getirilmi\u015f ve OBBBA (2025) sonras\u0131nda kal\u0131c\u0131 h\u00e2le gelmi\u015ftir. Eyalet d\u00fczeyinde ek olarak %0 ile %9,8 aras\u0131nda bir kurumlar vergisi de s\u00f6z konusudur. Detayl\u0131 C-Corp rehberi i\u00e7in <a class=\"Hyperlink SCXW5377665 BCX0\" href=\"https:\/\/www.manaycpa.com\/tr\/c-corporation\/\" target=\"_blank\" rel=\"noreferrer noopener\"><span class=\"TextRun Underlined SCXW5377665 BCX0\" lang=\"EN-US\" xml:lang=\"EN-US\" data-contrast=\"none\"><span class=\"NormalTextRun SCXW5377665 BCX0\">C-Corporation Nedir?<\/span><\/span><\/a> sayfam\u0131za bakabilirsiniz.<\/span><\/p>\n<p><strong><span class=\"TextRun SCXW242420145 BCX0\" lang=\"EN-US\" xml:lang=\"EN-US\" data-contrast=\"none\"><span class=\"NormalTextRun SCXW242420145 BCX0\" data-ccp-parastyle=\"heading 30\">2026 Eyalet\u00a0<\/span><span class=\"NormalTextRun SpellingErrorV2Themed SCXW242420145 BCX0\" data-ccp-parastyle=\"heading 30\">Bazl\u0131<\/span><span class=\"NormalTextRun SCXW242420145 BCX0\" data-ccp-parastyle=\"heading 30\">\u00a0<\/span><span class=\"NormalTextRun SpellingErrorV2Themed SCXW242420145 BCX0\" data-ccp-parastyle=\"heading 30\">Kurumlar<\/span><span class=\"NormalTextRun SCXW242420145 BCX0\" data-ccp-parastyle=\"heading 30\">\u00a0<\/span><span class=\"NormalTextRun SpellingErrorV2Themed SCXW242420145 BCX0\" data-ccp-parastyle=\"heading 30\">Vergisi<\/span><span class=\"NormalTextRun SCXW242420145 BCX0\" data-ccp-parastyle=\"heading 30\">\u00a0<\/span><span class=\"NormalTextRun SpellingErrorV2Themed SCXW242420145 BCX0\" data-ccp-parastyle=\"heading 30\">Kar\u015f\u0131la\u015ft\u0131rmas\u0131<\/span><\/span><\/strong><\/p>\n<table style=\"font-weight: 400; width: 747px;\" data-tablestyle=\"MsoNormalTable\" data-tablelook=\"1696\" aria-rowcount=\"11\">\n<tbody>\n<tr aria-rowindex=\"1\">\n<td style=\"width: 78px;\" data-celllook=\"69905\"><b><span data-contrast=\"none\">Eyalet<\/span><\/b><span data-ccp-props=\"{&quot;335551550&quot;:2,&quot;335551620&quot;:2}\">\u00a0<\/span><\/td>\n<td style=\"width: 153px;\" data-celllook=\"69905\"><b><span data-contrast=\"none\">Kurumlar\u00a0Vergisi<\/span><\/b><span data-ccp-props=\"{&quot;335551550&quot;:2,&quot;335551620&quot;:2}\">\u00a0<\/span><\/td>\n<td style=\"width: 516px;\" data-celllook=\"69905\"><b><span data-contrast=\"none\">Notlar<\/span><\/b><span data-ccp-props=\"{&quot;335551550&quot;:2,&quot;335551620&quot;:2}\">\u00a0<\/span><\/td>\n<\/tr>\n<tr aria-rowindex=\"2\">\n<td style=\"width: 78px;\" data-celllook=\"4369\"><span data-contrast=\"auto\">Wyoming<\/span><span data-ccp-props=\"{&quot;335551550&quot;:1,&quot;335551620&quot;:1}\">\u00a0<\/span><\/td>\n<td style=\"width: 153px;\" data-celllook=\"4369\"><span data-contrast=\"auto\">%0<\/span><span data-ccp-props=\"{&quot;335551550&quot;:2,&quot;335551620&quot;:2}\">\u00a0<\/span><\/td>\n<td style=\"width: 516px;\" data-celllook=\"4369\"><span data-contrast=\"auto\">Eyalet\u00a0kurumlar\u00a0vergisi\u00a0yok \u2014 T\u00fcrk\u00a0giri\u015fimciler\u00a0i\u00e7in\u00a0pop\u00fcler\u00a0tercih<\/span><span data-ccp-props=\"{&quot;335551550&quot;:1,&quot;335551620&quot;:1}\">\u00a0<\/span><\/td>\n<\/tr>\n<tr aria-rowindex=\"3\">\n<td style=\"width: 78px;\" data-celllook=\"69905\"><span data-contrast=\"auto\">South Dakota<\/span><span data-ccp-props=\"{&quot;335551550&quot;:1,&quot;335551620&quot;:1}\">\u00a0<\/span><\/td>\n<td style=\"width: 153px;\" data-celllook=\"69905\"><span data-contrast=\"auto\">%0<\/span><span data-ccp-props=\"{&quot;335551550&quot;:2,&quot;335551620&quot;:2}\">\u00a0<\/span><\/td>\n<td style=\"width: 516px;\" data-celllook=\"69905\"><span data-contrast=\"auto\">Eyalet\u00a0kurumlar\u00a0vergisi\u00a0yok<\/span><span data-ccp-props=\"{&quot;335551550&quot;:1,&quot;335551620&quot;:1}\">\u00a0<\/span><\/td>\n<\/tr>\n<tr aria-rowindex=\"4\">\n<td style=\"width: 78px;\" data-celllook=\"4369\"><span data-contrast=\"auto\">Nevada<\/span><span data-ccp-props=\"{&quot;335551550&quot;:1,&quot;335551620&quot;:1}\">\u00a0<\/span><\/td>\n<td style=\"width: 153px;\" data-celllook=\"4369\"><span data-contrast=\"auto\">%0<\/span><span data-ccp-props=\"{&quot;335551550&quot;:2,&quot;335551620&quot;:2}\">\u00a0<\/span><\/td>\n<td style=\"width: 516px;\" data-celllook=\"4369\"><span data-contrast=\"auto\">Kurumlar\u00a0ve\u00a0sermaye\u00a0kazanc\u0131\u00a0vergisi\u00a0yok;\u00a0br\u00fct\u00a0gelire\u00a0g\u00f6re\u00a0Commerce Tax\u00a0uygulan\u0131r<\/span><span data-ccp-props=\"{&quot;335551550&quot;:1,&quot;335551620&quot;:1}\">\u00a0<\/span><\/td>\n<\/tr>\n<tr aria-rowindex=\"5\">\n<td style=\"width: 78px;\" data-celllook=\"69905\"><span data-contrast=\"auto\">Ohio<\/span><span data-ccp-props=\"{&quot;335551550&quot;:1,&quot;335551620&quot;:1}\">\u00a0<\/span><\/td>\n<td style=\"width: 153px;\" data-celllook=\"69905\"><span data-contrast=\"auto\">%0<\/span><span data-ccp-props=\"{&quot;335551550&quot;:2,&quot;335551620&quot;:2}\">\u00a0<\/span><\/td>\n<td style=\"width: 516px;\" data-celllook=\"69905\"><span data-contrast=\"auto\">Kurumlar\u00a0vergisi\u00a0yok; Commercial Activity Tax (CAT)\u00a0uygulan\u0131r<\/span><span data-ccp-props=\"{&quot;335551550&quot;:1,&quot;335551620&quot;:1}\">\u00a0<\/span><\/td>\n<\/tr>\n<tr aria-rowindex=\"6\">\n<td style=\"width: 78px;\" data-celllook=\"4369\"><span data-contrast=\"auto\">Texas<\/span><span data-ccp-props=\"{&quot;335551550&quot;:1,&quot;335551620&quot;:1}\">\u00a0<\/span><\/td>\n<td style=\"width: 153px;\" data-celllook=\"4369\"><span data-contrast=\"auto\">%0<\/span><span data-ccp-props=\"{&quot;335551550&quot;:2,&quot;335551620&quot;:2}\">\u00a0<\/span><\/td>\n<td style=\"width: 516px;\" data-celllook=\"4369\"><span data-contrast=\"auto\">Klasik\u00a0kurumlar\u00a0vergisi\u00a0yok; Franchise Tax (Margin Tax)\u00a0br\u00fct\u00a0gelire\u00a0g\u00f6re<\/span><span data-ccp-props=\"{&quot;335551550&quot;:1,&quot;335551620&quot;:1}\">\u00a0<\/span><\/td>\n<\/tr>\n<tr aria-rowindex=\"7\">\n<td style=\"width: 78px;\" data-celllook=\"69905\"><span data-contrast=\"auto\">Florida<\/span><span data-ccp-props=\"{&quot;335551550&quot;:1,&quot;335551620&quot;:1}\">\u00a0<\/span><\/td>\n<td style=\"width: 153px;\" data-celllook=\"69905\"><span data-contrast=\"auto\">%5,5<\/span><span data-ccp-props=\"{&quot;335551550&quot;:2,&quot;335551620&quot;:2}\">\u00a0<\/span><\/td>\n<td style=\"width: 516px;\" data-celllook=\"69905\"><span data-contrast=\"auto\">Eyalet\u00a0bireysel\u00a0gelir\u00a0vergisi\u00a0yok ama\u00a0kurumlar\u00a0vergisi\u00a0d\u00fc\u015f\u00fck\u00a0seviyede<\/span><span data-ccp-props=\"{&quot;335551550&quot;:1,&quot;335551620&quot;:1}\">\u00a0<\/span><\/td>\n<\/tr>\n<tr aria-rowindex=\"8\">\n<td style=\"width: 78px;\" data-celllook=\"4369\"><span data-contrast=\"auto\">North Carolina<\/span><span data-ccp-props=\"{&quot;335551550&quot;:1,&quot;335551620&quot;:1}\">\u00a0<\/span><\/td>\n<td style=\"width: 153px;\" data-celllook=\"4369\"><span data-contrast=\"auto\">%2,25<\/span><span data-ccp-props=\"{&quot;335551550&quot;:2,&quot;335551620&quot;:2}\">\u00a0<\/span><\/td>\n<td style=\"width: 516px;\" data-celllook=\"4369\"><span data-contrast=\"auto\">ABD&#8217;nin\u00a0en\u00a0d\u00fc\u015f\u00fck\u00a0flat\u00a0kurumlar\u00a0vergisi\u00a0oranlar\u0131ndan\u00a0biri<\/span><span data-ccp-props=\"{&quot;335551550&quot;:1,&quot;335551620&quot;:1}\">\u00a0<\/span><\/td>\n<\/tr>\n<tr aria-rowindex=\"9\">\n<td style=\"width: 78px;\" data-celllook=\"69905\"><span data-contrast=\"auto\">Missouri<\/span><span data-ccp-props=\"{&quot;335551550&quot;:1,&quot;335551620&quot;:1}\">\u00a0<\/span><\/td>\n<td style=\"width: 153px;\" data-celllook=\"69905\"><span data-contrast=\"auto\">%4<\/span><span data-ccp-props=\"{&quot;335551550&quot;:2,&quot;335551620&quot;:2}\">\u00a0<\/span><\/td>\n<td style=\"width: 516px;\" data-celllook=\"69905\"><span data-contrast=\"auto\">D\u00fc\u015f\u00fck\u00a0flat\u00a0kurumlar\u00a0vergisi<\/span><span data-ccp-props=\"{&quot;335551550&quot;:1,&quot;335551620&quot;:1}\">\u00a0<\/span><\/td>\n<\/tr>\n<tr aria-rowindex=\"10\">\n<td style=\"width: 78px;\" data-celllook=\"4369\"><span data-contrast=\"auto\">California<\/span><span data-ccp-props=\"{&quot;335551550&quot;:1,&quot;335551620&quot;:1}\">\u00a0<\/span><\/td>\n<td style=\"width: 153px;\" data-celllook=\"4369\"><span data-contrast=\"auto\">%8,84<\/span><span data-ccp-props=\"{&quot;335551550&quot;:2,&quot;335551620&quot;:2}\">\u00a0<\/span><\/td>\n<td style=\"width: 516px;\" data-celllook=\"4369\"><span data-contrast=\"auto\">ABD&#8217;nin\u00a0en\u00a0y\u00fcksek\u00a0flat\u00a0kurumlar\u00a0vergi\u00a0oran\u0131\u00a0(banka\/finans\u00a0i\u00e7in\u00a0%10,84)<\/span><span data-ccp-props=\"{&quot;335551550&quot;:1,&quot;335551620&quot;:1}\">\u00a0<\/span><\/td>\n<\/tr>\n<tr aria-rowindex=\"11\">\n<td style=\"width: 78px;\" data-celllook=\"69905\"><span data-contrast=\"auto\">New Jersey<\/span><span data-ccp-props=\"{&quot;335551550&quot;:1,&quot;335551620&quot;:1}\">\u00a0<\/span><\/td>\n<td style=\"width: 153px;\" data-celllook=\"69905\"><span data-contrast=\"auto\">%9,0<\/span><span data-ccp-props=\"{&quot;335551550&quot;:2,&quot;335551620&quot;:2}\">\u00a0<\/span><\/td>\n<td style=\"width: 516px;\" data-celllook=\"69905\"><span data-contrast=\"auto\">ABD&#8217;nin\u00a0en\u00a0y\u00fcksek\u00a0\u00fcst\u00a0dilimi\u00a0(Corporate Business Tax)<\/span><span data-ccp-props=\"{&quot;335551550&quot;:1,&quot;335551620&quot;:1}\">\u00a0<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>T\u00fcrk giri\u015fimciler i\u00e7in en pop\u00fcler tercihler: Wyoming (%0 kurumlar vergisi, d\u00fc\u015f\u00fck y\u0131ll\u0131k \u00fccretler), Delaware (geli\u015fkin Court of Chancery, yat\u0131r\u0131mc\u0131 dostu), Florida (operasyonel olarak ABD&#8217;de bulunmak isteyenler i\u00e7in) ve Texas (klasik kurumlar vergisi yok ama franchise tax var). Eyalet se\u00e7imi rehberi i\u00e7in En \u0130yi Eyaletler 2026 yaz\u0131m\u0131za bakabilirsiniz.<\/p>\n<p><strong><span class=\"TextRun SCXW77781325 BCX0\" lang=\"EN-US\" xml:lang=\"EN-US\" data-contrast=\"none\"><span class=\"NormalTextRun SCXW77781325 BCX0\" data-ccp-parastyle=\"heading 30\">2026 Eyalet Sales Tax\u00a0<\/span><span class=\"NormalTextRun SpellingErrorV2Themed SCXW77781325 BCX0\" data-ccp-parastyle=\"heading 30\">Kar\u015f\u0131la\u015ft\u0131rmas\u0131<\/span><\/span><span class=\"EOP Selected SCXW77781325 BCX0\" data-ccp-props=\"{&quot;335559738&quot;:240,&quot;335559739&quot;:140}\">\u00a0<\/span><\/strong><\/p>\n<table style=\"font-weight: 400;\" data-tablestyle=\"MsoNormalTable\" data-tablelook=\"1696\" aria-rowcount=\"11\">\n<tbody>\n<tr aria-rowindex=\"2\">\n<td data-celllook=\"4369\"><span data-contrast=\"auto\">Alaska<\/span><span data-ccp-props=\"{&quot;335551550&quot;:1,&quot;335551620&quot;:1}\">\u00a0<\/span><\/td>\n<td data-celllook=\"4369\"><span data-contrast=\"auto\">%0<\/span><span data-ccp-props=\"{&quot;335551550&quot;:2,&quot;335551620&quot;:2}\">\u00a0<\/span><\/td>\n<td data-celllook=\"4369\"><span data-contrast=\"auto\">Eyalet\u00a0d\u00fczeyinde\u00a0yok;\u00a0baz\u0131\u00a0yerel\u00a0idareler\u00a0%1-7\u00a0aras\u0131\u00a0uygular<\/span><span data-ccp-props=\"{&quot;335551550&quot;:1,&quot;335551620&quot;:1}\">\u00a0<\/span><\/td>\n<\/tr>\n<tr aria-rowindex=\"3\">\n<td data-celllook=\"69905\"><span data-contrast=\"auto\">Delaware<\/span><span data-ccp-props=\"{&quot;335551550&quot;:1,&quot;335551620&quot;:1}\">\u00a0<\/span><\/td>\n<td data-celllook=\"69905\"><span data-contrast=\"auto\">%0<\/span><span data-ccp-props=\"{&quot;335551550&quot;:2,&quot;335551620&quot;:2}\">\u00a0<\/span><\/td>\n<td data-celllook=\"69905\"><span data-contrast=\"auto\">Sales tax yok \u2014\u00a0perakende\u00a0i\u00e7in\u00a0cazip<\/span><span data-ccp-props=\"{&quot;335551550&quot;:1,&quot;335551620&quot;:1}\">\u00a0<\/span><\/td>\n<\/tr>\n<tr aria-rowindex=\"4\">\n<td data-celllook=\"4369\"><span data-contrast=\"auto\">Montana<\/span><span data-ccp-props=\"{&quot;335551550&quot;:1,&quot;335551620&quot;:1}\">\u00a0<\/span><\/td>\n<td data-celllook=\"4369\"><span data-contrast=\"auto\">%0<\/span><span data-ccp-props=\"{&quot;335551550&quot;:2,&quot;335551620&quot;:2}\">\u00a0<\/span><\/td>\n<td data-celllook=\"4369\"><span data-contrast=\"auto\">Sales tax yok<\/span><span data-ccp-props=\"{&quot;335551550&quot;:1,&quot;335551620&quot;:1}\">\u00a0<\/span><\/td>\n<\/tr>\n<tr aria-rowindex=\"5\">\n<td data-celllook=\"69905\"><span data-contrast=\"auto\">New Hampshire<\/span><span data-ccp-props=\"{&quot;335551550&quot;:1,&quot;335551620&quot;:1}\">\u00a0<\/span><\/td>\n<td data-celllook=\"69905\"><span data-contrast=\"auto\">%0<\/span><span data-ccp-props=\"{&quot;335551550&quot;:2,&quot;335551620&quot;:2}\">\u00a0<\/span><\/td>\n<td data-celllook=\"69905\"><span data-contrast=\"auto\">Sales tax yok<\/span><span data-ccp-props=\"{&quot;335551550&quot;:1,&quot;335551620&quot;:1}\">\u00a0<\/span><\/td>\n<\/tr>\n<tr aria-rowindex=\"6\">\n<td data-celllook=\"4369\"><span data-contrast=\"auto\">Oregon<\/span><span data-ccp-props=\"{&quot;335551550&quot;:1,&quot;335551620&quot;:1}\">\u00a0<\/span><\/td>\n<td data-celllook=\"4369\"><span data-contrast=\"auto\">%0<\/span><span data-ccp-props=\"{&quot;335551550&quot;:2,&quot;335551620&quot;:2}\">\u00a0<\/span><\/td>\n<td data-celllook=\"4369\"><span data-contrast=\"auto\">Sales tax yok<\/span><span data-ccp-props=\"{&quot;335551550&quot;:1,&quot;335551620&quot;:1}\">\u00a0<\/span><\/td>\n<\/tr>\n<tr aria-rowindex=\"7\">\n<td data-celllook=\"69905\"><span data-contrast=\"auto\">California<\/span><span data-ccp-props=\"{&quot;335551550&quot;:1,&quot;335551620&quot;:1}\">\u00a0<\/span><\/td>\n<td data-celllook=\"69905\"><span data-contrast=\"auto\">%7,25<\/span><span data-ccp-props=\"{&quot;335551550&quot;:2,&quot;335551620&quot;:2}\">\u00a0<\/span><\/td>\n<td data-celllook=\"69905\"><span data-contrast=\"auto\">ABD&#8217;nin\u00a0en\u00a0y\u00fcksek\u00a0eyalet\u00a0d\u00fczeyi\u00a0sales\u00a0tax&#8217;\u0131<\/span><span data-ccp-props=\"{&quot;335551550&quot;:1,&quot;335551620&quot;:1}\">\u00a0<\/span><\/td>\n<\/tr>\n<tr aria-rowindex=\"8\">\n<td data-celllook=\"4369\"><span data-contrast=\"auto\">Indiana \/ Mississippi \/ Tennessee<\/span><span data-ccp-props=\"{&quot;335551550&quot;:1,&quot;335551620&quot;:1}\">\u00a0<\/span><\/td>\n<td data-celllook=\"4369\"><span data-contrast=\"auto\">%7,0<\/span><span data-ccp-props=\"{&quot;335551550&quot;:2,&quot;335551620&quot;:2}\">\u00a0<\/span><\/td>\n<td data-celllook=\"4369\"><span data-contrast=\"auto\">Tennessee\u00a0yerel\u00a0ile\u00a0birlikte\u00a0ortalama\u00a0%9,55<\/span><span data-ccp-props=\"{&quot;335551550&quot;:1,&quot;335551620&quot;:1}\">\u00a0<\/span><\/td>\n<\/tr>\n<tr aria-rowindex=\"9\">\n<td data-celllook=\"69905\"><span data-contrast=\"auto\">New York<\/span><span data-ccp-props=\"{&quot;335551550&quot;:1,&quot;335551620&quot;:1}\">\u00a0<\/span><\/td>\n<td data-celllook=\"69905\"><span data-contrast=\"auto\">%4,0<\/span><span data-ccp-props=\"{&quot;335551550&quot;:2,&quot;335551620&quot;:2}\">\u00a0<\/span><\/td>\n<td data-celllook=\"69905\"><span data-contrast=\"auto\">NYC\u00a0ile\u00a0birlikte\u00a0ortalama\u00a0%8,53<\/span><span data-ccp-props=\"{&quot;335551550&quot;:1,&quot;335551620&quot;:1}\">\u00a0<\/span><\/td>\n<\/tr>\n<tr aria-rowindex=\"10\">\n<td data-celllook=\"4369\"><span data-contrast=\"auto\">Texas<\/span><span data-ccp-props=\"{&quot;335551550&quot;:1,&quot;335551620&quot;:1}\">\u00a0<\/span><\/td>\n<td data-celllook=\"4369\"><span data-contrast=\"auto\">%6,25<\/span><span data-ccp-props=\"{&quot;335551550&quot;:2,&quot;335551620&quot;:2}\">\u00a0<\/span><\/td>\n<td data-celllook=\"4369\"><span data-contrast=\"auto\">Yerel\u00a0ile\u00a0birlikte\u00a0ortalama\u00a0%8,2<\/span><span data-ccp-props=\"{&quot;335551550&quot;:1,&quot;335551620&quot;:1}\">\u00a0<\/span><\/td>\n<\/tr>\n<tr aria-rowindex=\"11\">\n<td data-celllook=\"69905\"><span data-contrast=\"auto\">Florida<\/span><span data-ccp-props=\"{&quot;335551550&quot;:1,&quot;335551620&quot;:1}\">\u00a0<\/span><\/td>\n<td data-celllook=\"69905\"><span data-contrast=\"auto\">%6,0<\/span><span data-ccp-props=\"{&quot;335551550&quot;:2,&quot;335551620&quot;:2}\">\u00a0<\/span><\/td>\n<td data-celllook=\"69905\"><span data-contrast=\"auto\">Yerel\u00a0ile\u00a0birlikte\u00a0ortalama\u00a0%7,0<\/span><span data-ccp-props=\"{&quot;335551550&quot;:1,&quot;335551620&quot;:1}\">\u00a0<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>Yerel sales tax (county\/city) eklendi\u011finde baz\u0131 yerlerde toplam efektif oran %10&#8217;u a\u015fabilir. E-ticaret i\u015fletmeleri i\u00e7in Wayfair v. South Dakota (2018) karar\u0131 sonras\u0131nda her eyaletin kendi &#8216;economic nexus&#8217; e\u015fi\u011fi vard\u0131r.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Sosyal_Guvenlik_vergisi_oranlari_nelerdir_2026\"><\/span><span style=\"font-weight: 400;\">Sosyal G\u00fcvenlik vergisi oranlar\u0131 nelerdir? (2026)<\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Sosyal g\u00fcvenlik Amerika vergi oran\u0131 toplam %12,4&#8217;t\u00fcr. Bu vergi genellikle i\u015fletmelerle \u00e7al\u0131\u015fanlar aras\u0131nda e\u015fit olarak payla\u015ft\u0131r\u0131l\u0131r; yani her bir taraf %6,2 oran\u0131nda vergi \u00f6der. 2026 y\u0131l\u0131nda sosyal g\u00fcvenlik vergisinin uyguland\u0131\u011f\u0131 maksimum kazan\u00e7 taban\u0131 (wage base) $184,500 olarak belirlenmi\u015ftir (2025&#8217;te $176,100 idi \u2014 yakla\u015f\u0131k %4,8 art\u0131\u015f).<\/span><\/p>\n<p>Bu, 2026&#8217;da bir \u00e7al\u0131\u015fan\u0131n y\u0131l i\u00e7inde \u00f6deyece\u011fi maksimum sosyal g\u00fcvenlik vergisinin $11,439 oldu\u011fu anlam\u0131na gelir. \u0130\u015fveren de ayn\u0131 tutar\u0131 \u00f6der. Self-employed (kendi i\u015finin sahibi) bireyler ise toplam %12,4&#8217;\u00fcn tamam\u0131n\u0131 kendileri \u00f6der ve maksimum $22,878 \u00f6deyebilir.<\/p>\n<p>Medicare vergisi ayr\u0131ca %2,9 oran\u0131ndad\u0131r (\u00e7al\u0131\u015fan ve i\u015fveren her biri %1,45). Medicare i\u00e7in herhangi bir tavan yoktur. Y\u0131ll\u0131k geliri $200,000&#8217;\u0131 a\u015fan bireyler i\u00e7in ek %0,9 Additional Medicare Tax uygulan\u0131r.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Kimler_gelir_vergisinden_muaftir\"><\/span><span style=\"font-weight: 400;\">Kimler gelir vergisinden muaft\u0131r?<\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Uluslararas\u0131 organizasyonlarda \u00e7al\u0131\u015fanlar ve aileleri, diplomatlar (G-4 vize sahipleri dahil), \u00f6\u011frenciler (F\/M\/J vize) ve profesyonel sporcular Amerika&#8217;da gelir vergilerinden belirli ko\u015fullarda muaf tutulur. Buna ek olarak, yabanc\u0131 i\u015fletme sahipleri i\u00e7in \u00e7al\u0131\u015fan J-1 vizesi sahipleri de ki\u015fisel giderleri i\u00e7in yapt\u0131klar\u0131 harcamalar kapsam\u0131nda baz\u0131 vergilerden muaft\u0131r. Y\u0131ll\u0131k geliri 2026 standart kesintisinin alt\u0131nda kalan bireyler de federal gelir vergisi \u00f6demez (ancak FICA \u00f6demeye devam eder).<\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Kurumlar_vergisi_muafiyetleri_nelerdir\"><\/span><span style=\"font-weight: 400;\">Kurumlar vergisi muafiyetleri nelerdir? <\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Yukar\u0131da belirtildi\u011fi gibi, k\u00e2r amac\u0131 g\u00fctmeyen kurulu\u015flar (501(c)(3) stat\u00fcs\u00fcndeki organizasyonlar) federal kurumlar vergisinden muaf tutulabilir. IRS&#8217;in web sitesini inceleyerek konuyla ilgili ayr\u0131nt\u0131l\u0131 bilgi edinebilirsiniz: IRS \u2013 Applying for tax-exempt status <\/span><a href=\"https:\/\/www.irs.gov\/charities-non-profits\/applying-for-tax-exempt-status\" rel=\"nofollow noopener\" target=\"_blank\">Applying for tax-exempt status<\/a><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Hangi_gelirler_vergiye_tabi_degildir\"><\/span><span style=\"font-weight: 400;\">Hangi gelirler vergiye tabi de\u011fildir?<\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">ABD&#8217;de baz\u0131 gelir t\u00fcrleri, federal gelir vergi tarifelerine d\u00e2hil de\u011fildir. \u0130\u015fte vergiye tabi olmayan baz\u0131 gelir t\u00fcrleri: <\/span><\/p>\n<ul>\n<li style=\"font-weight: 400;\" aria-level=\"1\">Hediyeler ve Miraslar (federal estate tax istisnas\u0131 2026&#8217;da yakla\u015f\u0131k $13,99 milyon)<\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Hayat Sigortas\u0131 \u00d6demeleri<\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Baz\u0131 E\u011fitim Yard\u0131mlar\u0131 <span class=\"NormalTextRun SCXW142111257 BCX0\">(529 plan\u00a0<\/span><span class=\"NormalTextRun SpellingErrorV2Themed SCXW142111257 BCX0\">da\u011f\u0131t\u0131mlar\u0131<\/span><span class=\"NormalTextRun SCXW142111257 BCX0\">)<\/span><\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Yabanc\u0131lar\u0131n Kazan\u00e7lar\u0131ndan Baz\u0131lar\u0131 (Treaty benefits + non-resident kurallar\u0131) <\/span><\/li>\n<li style=\"font-weight: 400;\" aria-level=\"1\"><span style=\"font-weight: 400;\">Sa\u011fl\u0131kla \u0130lgili Yard\u0131mlar <span class=\"NormalTextRun SCXW135551444 BCX0\">(HSA\u00a0<\/span><span class=\"NormalTextRun SpellingErrorV2Themed SCXW135551444 BCX0\">da\u011f\u0131t\u0131mlar\u0131<\/span><span class=\"NormalTextRun SCXW135551444 BCX0\">, qualified medical expenses)<\/span><\/span><\/li>\n<li aria-level=\"1\">Belediye tahvil faizi (Municipal bond interest)<\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Vergi_beyannamesi_ne_zaman_verilir_20262027_takvimi\"><\/span><span style=\"font-weight: 400;\">Vergi beyannamesi ne zaman verilir? (2026\/2027 takvimi)<\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">ABD&#8217;de vergi beyan etme i\u015flemi, 1040 ve 1120 (Bireysel ve C Corporation) beyannameleri i\u00e7in genellikle her y\u0131l 15 Nisan&#8217;a kadar ger\u00e7ekle\u015ftirilmelidir. Bu s\u00fcre baz\u0131 \u00f6zel durumlarda (hafta sonu, resm\u00ee tatil gibi) 18 Nisan&#8217;a kadar uzayabilir. 1065 ve 1120-S (Partnership ve S Corporation) beyannameleri i\u00e7in son tarih ise 15 Mart&#8217;t\u0131r.<\/span><\/p>\n<p><strong>2026 takvim y\u0131l\u0131 i\u00e7in ana son tarihler:<\/strong><\/p>\n<ul>\n<li>Form 1040 (bireysel) ve Form 1120 (C-Corp): 15 Nisan 2027<\/li>\n<li>Form 1065 (Partnership) ve Form 1120-S (S-Corp): 15 Mart 2027<\/li>\n<li>Form 4868 ile uzatma al\u0131nd\u0131\u011f\u0131nda 1040 son tarihi: 15 Ekim 2027 (uzatma sadece beyan i\u00e7indir; vergi \u00f6demesi 15 Nisan&#8217;a kadar yap\u0131lmal\u0131d\u0131r)<\/li>\n<li>Form 7004 ile \u015firket uzatma: 6 ay (yine sadece beyan, \u00f6deme orijinal tarihte)<\/li>\n<li>Self-employed i\u00e7in tahmini vergi (estimated tax) \u00f6demeleri: 15 Nisan, 15 Haziran, 15 Eyl\u00fcl 2026 ve 15 Ocak 2027<\/li>\n<\/ul>\n<h2><span class=\"ez-toc-section\" id=\"Vergi_beyannamesi_nasil_doldurulur\"><\/span><span style=\"font-weight: 400;\">Vergi beyannamesi nas\u0131l doldurulur?<\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Amerika&#8217;da beyanname doldurma i\u015flemi \u00f6nemlidir. Bu i\u015flem; gelir-gider vb. bildirimlerin \u00e7e\u015fitli formlar arac\u0131l\u0131\u011f\u0131yla vergi dairesine sunulmas\u0131 gibi ad\u0131mlar i\u00e7erir. Vergi beyan\u0131n\u0131 ger\u00e7ekle\u015ftirmek i\u00e7in IRS veya di\u011fer yetkili makamlar taraf\u0131ndan haz\u0131rlanan formlar\u0131 doldurman\u0131z ve gerekli yerlere iletmeniz gerekir. Hangi formlar\u0131 doldurman\u0131z gerekti\u011fini \u00f6\u011frenmek i\u00e7in <a class=\"Hyperlink SCXW88394868 BCX0\" href=\"https:\/\/www.manaycpa.com\/tr\/amerika-vergi-sistemi\/\" target=\"_blank\" rel=\"noreferrer noopener\"><span class=\"TextRun Underlined SCXW88394868 BCX0\" lang=\"EN-US\" xml:lang=\"EN-US\" data-contrast=\"none\"><span class=\"NormalTextRun SCXW88394868 BCX0\">Amerika Vergi Sistemi<\/span><\/span><\/a> adl\u0131 i\u00e7eri\u011fimizi inceleyebilirsiniz. Ayr\u0131ca daha kapsaml\u0131 bir destek almak isterseniz <a class=\"Hyperlink SCXW88394868 BCX0\" href=\"https:\/\/www.manaycpa.com\/tr\/abd-vergi-beyani\/\" target=\"_blank\" rel=\"noreferrer noopener\"><span class=\"TextRun Underlined SCXW88394868 BCX0\" lang=\"EN-US\" xml:lang=\"EN-US\" data-contrast=\"none\"><span class=\"NormalTextRun SCXW88394868 BCX0\">ABD vergi beyan\u0131nda<\/span><\/span><\/a> Manay CPA&#8217;n\u0131n lisansl\u0131 hizmetlerinden faydalanabilir, <a class=\"Hyperlink SCXW88394868 BCX0\" href=\"https:\/\/www.manaycpa.com\/tr\/iletisim\/\" target=\"_blank\" rel=\"noreferrer noopener\"><span class=\"TextRun Underlined SCXW88394868 BCX0\" lang=\"EN-US\" xml:lang=\"EN-US\" data-contrast=\"none\"><span class=\"NormalTextRun SCXW88394868 BCX0\">\u00fccretsiz dan\u0131\u015fmanl\u0131k<\/span><\/span><\/a> alabilirsiniz!<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Hangi_belgeler_vergi_beyannamesi_icin_gereklidir\"><\/span><span style=\"font-weight: 400;\">Hangi belgeler vergi beyannamesi i\u00e7in gereklidir?<\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Vergi beyannamesi i\u00e7in gerekli ba\u015fl\u0131ca belgeleri a\u015fa\u011f\u0131da bulabilirsiniz:<\/p>\n<p>Sosyal G\u00fcvenlik Numaras\u0131 <span class=\"TextRun SCXW127507448 BCX0\" lang=\"EN-US\" xml:lang=\"EN-US\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW127507448 BCX0\">(<\/span><\/span><a class=\"Hyperlink SCXW127507448 BCX0\" href=\"https:\/\/www.manaycpa.com\/tr\/ssn-nedir\/\" target=\"_blank\" rel=\"noreferrer noopener\"><span class=\"TextRun Underlined SCXW127507448 BCX0\" lang=\"EN-US\" xml:lang=\"EN-US\" data-contrast=\"none\"><span class=\"NormalTextRun SCXW127507448 BCX0\">SSN<\/span><\/span><\/a>) veya Bireysel Vergi M\u00fckellefi Kimlik Numaras\u0131 (<a class=\"Hyperlink SCXW127507448 BCX0\" href=\"https:\/\/www.manaycpa.com\/tr\/itin-nedir\/\" target=\"_blank\" rel=\"noreferrer noopener\"><span class=\"TextRun Underlined SCXW127507448 BCX0\" lang=\"EN-US\" xml:lang=\"EN-US\" data-contrast=\"none\"><span class=\"NormalTextRun SCXW127507448 BCX0\">ITIN<\/span><\/span><\/a>)<\/p>\n<p>\u015eirket sahipleri i\u00e7in <a class=\"Hyperlink SCXW140132099 BCX0\" href=\"https:\/\/www.manaycpa.com\/tr\/ein-numarasi-nedir\/\" target=\"_blank\" rel=\"noreferrer noopener\"><span class=\"TextRun Underlined SCXW140132099 BCX0\" lang=\"EN-US\" xml:lang=\"EN-US\" data-contrast=\"none\"><span class=\"NormalTextRun SCXW140132099 BCX0\">EIN (Employer Identification Number)<\/span><\/span><\/a><span class=\"EOP SCXW140132099 BCX0\" data-ccp-props=\"{&quot;335551550&quot;:1,&quot;335551620&quot;:1,&quot;335559739&quot;:160}\">\u00a0<\/span><\/p>\n<p>\u00c7al\u0131\u015fanlar i\u00e7in <a class=\"Hyperlink SCXW91544750 BCX0\" href=\"https:\/\/www.irs.gov\/pub\/irs-pdf\/fw2.pdf\" target=\"_blank\" rel=\"noreferrer noopener nofollow\"><span class=\"TextRun Underlined SCXW91544750 BCX0\" lang=\"EN-US\" xml:lang=\"EN-US\" data-contrast=\"none\"><span class=\"NormalTextRun SCXW91544750 BCX0\">W-2 formlar\u0131<\/span><\/span><\/a><span class=\"EOP SCXW91544750 BCX0\" data-ccp-props=\"{&quot;335551550&quot;:1,&quot;335551620&quot;:1,&quot;335559739&quot;:160}\">\u00a0<\/span><\/p>\n<ul>\n<li>Ba\u011f\u0131ms\u0131z \u00e7al\u0131\u015fanlar\/s\u00f6zle\u015fmeli i\u015f\u00e7iler i\u00e7in 1099-NEC, 1099-MISC formlar\u0131<\/li>\n<li>Banka faiz, dividend ve sermaye kazanc\u0131 i\u00e7in 1099-INT, 1099-DIV, 1099-B formlar\u0131<\/li>\n<li>\u015eah\u0131s \u015firketleri i\u00e7in Schedule C (Form 1040 eki)<\/li>\n<li>Partnership\/S-Corp ortaklar\u0131 i\u00e7in Schedule K-1<\/li>\n<li>Mortgage faizi i\u00e7in 1098 formu, e\u011fitim masraflar\u0131 i\u00e7in 1098-T<\/li>\n<li>\u015eirketle ilgili bilgileri g\u00f6steren belgeler<\/li>\n<li>Harcamalarla, kesintilerle ilgili belgeler<\/li>\n<li>\u0130\u015fletme t\u00fcr\u00fcne g\u00f6re belirlenmi\u015f IRS formlar\u0131<\/li>\n<\/ul>\n<p><span style=\"font-weight: 400;\">Vergi y\u00fck\u00fcml\u00fcl\u00fcklerini en aza indirmek, vergi uzmanlar\u0131yla \u00e7al\u0131\u015farak \u015firketinizi ve kendinizi daha ileriye ta\u015f\u0131mak istiyorsan\u0131z Manay CPA sizinle. <a class=\"Hyperlink SCXW229187477 BCX0\" href=\"https:\/\/www.manaycpa.com\/tr\/\" target=\"_blank\" rel=\"noreferrer noopener\"><span class=\"TextRun Underlined SCXW229187477 BCX0\" lang=\"EN-US\" xml:lang=\"EN-US\" data-contrast=\"none\"><span class=\"NormalTextRun SCXW229187477 BCX0\">Web sitemizi<\/span><\/span><\/a> ziyaret ederek <a class=\"Hyperlink SCXW229187477 BCX0\" href=\"https:\/\/www.manaycpa.com\/tr\/amerikada-sirket-kur\/\" target=\"_blank\" rel=\"noreferrer noopener\"><span class=\"TextRun Underlined SCXW229187477 BCX0\" lang=\"EN-US\" xml:lang=\"EN-US\" data-contrast=\"none\"><span class=\"NormalTextRun SCXW229187477 BCX0\">Amerika Birle\u015fik Devletleri&#8217;nde \u015firket kurulumu<\/span><\/span><\/a> ve bir\u00e7ok konuyla ilgili destek alabilirsiniz. <\/span><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Amerikada_vergi_planlamasi_nasil_yapilir\"><\/span><span style=\"font-weight: 400;\">Amerika&#8217;da vergi planlamas\u0131 nas\u0131l yap\u0131l\u0131r?<\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Vergi planlama, Amerika Birle\u015fik Devletleri&#8217;nde vergi beyan\u0131 yapan bireyler ve \u015fah\u0131s \u015firketi sahipleri i\u00e7in kritik bir \u00e7al\u0131\u015fmad\u0131r. Vergi indirimi, stopaj indirimi gibi \u00e7e\u015fitli indirimler sa\u011flayacak f\u0131rsatlar\u0131 belirlemek ve gerekli belgeleri kay\u0131t alt\u0131na almak bu noktada olduk\u00e7a \u00f6nemlidir. ABD&#8217;de ya\u015famayan bireyler ise \u00e7ifte vergilendirme gibi anla\u015fmalar\u0131 inceleyerek vergi planlamas\u0131 yapabilir. <a class=\"Hyperlink SCXW241022272 BCX0\" href=\"https:\/\/www.manaycpa.com\/tr\/hizmetlerimiz\/amerika-vergilendirme-plani\/\" target=\"_blank\" rel=\"noreferrer noopener\"><span class=\"TextRun Underlined SCXW241022272 BCX0\" lang=\"EN-US\" xml:lang=\"EN-US\" data-contrast=\"none\"><span class=\"NormalTextRun SCXW241022272 BCX0\">Manay CPA Amerika Vergilendirme Plan\u0131<\/span><\/span><\/a> hizmetimiz hakk\u0131nda detayl\u0131 bilgi alabilirsiniz.<\/p>\n<p>2026 i\u00e7in \u00f6ne \u00e7\u0131kan vergi planlama stratejileri:<\/p>\n<p>1) \u015eirket yap\u0131s\u0131n\u0131 do\u011fru se\u00e7mek (LLC vs C-Corp se\u00e7imi y\u0131ll\u0131k vergi y\u00fck\u00fcn\u00fc 5 haneli rakamlarla de\u011fi\u015ftirebilir)<\/p>\n<p>2) Eyalet se\u00e7imi (kurulu\u015f eyaletini Wyoming, Delaware, Nevada gibi vergi-dostu eyaletler aras\u0131ndan se\u00e7mek)<\/p>\n<p>3) Retirement contribution: 401(k) ve SEP-IRA katk\u0131lar\u0131 2026&#8217;da vergi \u00f6ncesi gelirden d\u00fc\u015f\u00fclebilir<\/p>\n<p>4) QBI %20 kesintisi: pass-through i\u015fletme sahipleri i\u00e7in Section 199A QBI kesintisi 2026&#8217;da kal\u0131c\u0131 (e\u015fik bekar $201,775 \/ MFJ $403,500)<\/p>\n<p>5) Tax loss harvesting: y\u0131l sonunda zararl\u0131 pozisyonlar\u0131 realize ederek sermaye kazan\u00e7lar\u0131n\u0131 netlemek<\/p>\n<p>6) Charitable giving: %60 AGI limitine kadar yap\u0131lan nakit ba\u011f\u0131\u015flar ve donor-advised fund kullan\u0131m\u0131<\/p>\n<p>Unutmay\u0131n ki vergi planlamas\u0131 yapmak yaln\u0131zca vergi d\u00f6nemlerinde baz\u0131 formlar\u0131 doldurmaktan ibaret de\u011fildir. Manay CPA olarak m\u00fc\u015fterilerimizin ihtiya\u00e7lar\u0131n\u0131 anlayarak vergi planlamas\u0131 yap\u0131yor, g\u00fcvenli bir gelecek in\u015fa ediyoruz.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Cifte_vergilendirme_anlasmalari_nedir\"><\/span><span style=\"font-weight: 400;\">\u00c7ifte vergilendirme anla\u015fmalar\u0131 nedir?<\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>ABD&#8217;nin bir\u00e7ok \u00fclkeyle \u00e7ifte vergilendirme anla\u015fmas\u0131 vard\u0131r. \u00c7ifte vergi \u00f6nleme anla\u015fmas\u0131, \u00fclkeler taraf\u0131ndan vergiye tabi olan gelirlerin birden fazla \u00fclkede vergilendirilmesini \u00f6nlemek i\u00e7in kar\u015f\u0131l\u0131kl\u0131 olarak d\u00fczenlenir.<\/p>\n<p>S\u00f6z konusu anla\u015fmalar\u0131n kapsam\u0131nda genellikle \u015fu gibi maddelerle ilgili a\u00e7\u0131klamalar ve h\u00fck\u00fcmler bulunur: Kapsanan Ki\u015filer, Kapsanan Vergiler, Genel Tan\u0131mlar, Mukim (\u0130kamet eden), \u0130\u015f Yeri, Gayrimenkul Varl\u0131klardan Elde Edilen Gelir, Ticari Kazan\u00e7lar. Bu anla\u015fmalar sayesinde vergi y\u00fck\u00fcn\u00fcz\u00fc minimum seviyeye indirmeniz m\u00fcmk\u00fcnd\u00fcr.<\/p>\n<p><strong>T\u00fcrkiye-ABD \u00c7ifte Vergilendirme Anla\u015fmas\u0131 (1996 imza, 1998 y\u00fcr\u00fcrl\u00fck) T\u00fcrk vatanda\u015flar\u0131n\u0131n ABD&#8217;de elde etti\u011fi gelirin T\u00fcrkiye&#8217;de yeniden vergilenmemesi i\u00e7in kritik bir ara\u00e7t\u0131r. Genel kural: ABD kaynakl\u0131 gelir \u00f6nce ABD&#8217;de vergilenir; T\u00fcrkiye&#8217;de beyan edilirken &#8216;foreign tax credit&#8217; (mahsup) yoluyla ABD&#8217;de \u00f6denen vergi d\u00fc\u015f\u00fcl\u00fcr. Tersi de ge\u00e7erlidir.<\/strong><\/p>\n<p>[\/vc_column_text][\/vc_column][\/vc_row][vc_row][vc_column][vc_empty_space height=&#8221;20px&#8221;][vc_raw_html]JTNDZGl2JTIwY2xhc3MlM0QlMjJocy1jdGEtZW1iZWQlMjBocy1jdGEtZW1iZWQtMTIxODY2MTU5MzY3JTIyJTIwc3R5bGUlM0QlMjJtYXgtd2lkdGglM0ExMDAlMjUlM0IlMjBtYXgtaGVpZ2h0JTNBMTAwJTI1JTNCJTIwd2lkdGglM0E3MDBweCUzQmhlaWdodCUzQTM3OS44NzVweCUyMiUzRSUwQSUzQ2xpbmslMjByZWwlM0QlMjJzdHlsZXNoZWV0JTIyJTIwaHJlZiUzRCUyMmh0dHBzJTNBJTJGJTJGanMuaHNjdGEuY29tJTJGZW1iZWRkYWJsZV9jdGFfcGxhY2Vob2xkZXJfdjEuY3NzJTIyJTNFJTBBJTNDZGl2JTIwY2xhc3MlM0QlMjJocy1jdGEtbG9hZGluZy1kb3RfX2NvbnRhaW5lciUyMiUzRSUwQSUzQ2RpdiUyMGNsYXNzJTNEJTIyaHMtY3RhLWxvYWRpbmctZG90JTIyJTNFJTNDJTJGZGl2JTNFJTBBJTNDZGl2JTIwY2xhc3MlM0QlMjJocy1jdGEtbG9hZGluZy1kb3QlMjIlM0UlM0MlMkZkaXYlM0UlMEElM0NkaXYlMjBjbGFzcyUzRCUyMmhzLWN0YS1sb2FkaW5nLWRvdCUyMiUzRSUzQyUyRmRpdiUzRSUwQSUzQyUyRmRpdiUzRSUwQSUzQ2RpdiUyMGNsYXNzJTNEJTIyaHMtY3RhLWVtYmVkX19za2VsZXRvbiUyMiUzRSUzQyUyRmRpdiUzRSUwQSUzQ3BpY3R1cmUlM0UlMEElM0Nzb3VyY2UlMjBzcmNzZXQlM0QlMjJkYXRhJTNBaW1hZ2UlMkZnaWYlM0JiYXNlNjQlMkNSMGxHT0RsaEFRQUJBQUFBQUNINUJBRUtBQUVBTEFBQUFBQUJBQUVBQUFJQ1RBRUFPdyUzRCUzRCUyMiUyMG1lZGlhJTNEJTIyJTI4bWF4LXdpZHRoJTNBJTIwNDgwcHglMjklMjIlMjAlMkYlM0UlMEElM0NpbWclMjBsb2FkaW5nJTNEJTIybGF6eSUyMiUyMHNyYyUzRCUyMmh0dHBzJTNBJTJGJTJGbm8tY2FjaGUuaHVic3BvdC5jb20lMkZjdGElMkZkZWZhdWx0JTJGNjg1NTY3NCUyRmludGVyYWN0aXZlLTEyMTg2NjE1OTM2Ny5wbmclMjIlMjBzdHlsZSUzRCUyMmhlaWdodCUzQSUyMDEwMCUyNSUzQiUyMHdpZHRoJTNBJTIwMTAwJTI1JTNCJTIwb2JqZWN0LWZpdCUzQSUyMGZpbGwlMjIlMjBvbmVycm9yJTNEJTIydGhpcy5zdHlsZS5kaXNwbGF5JTNEJTI3bm9uZSUyNyUyMiUyMCUyRiUzRSUwQSUzQyUyRnBpY3R1cmUlM0UlMEElM0MlMkZkaXYlM0U=[\/vc_raw_html][vc_empty_space height=&#8221;20px&#8221;][vc_column_text css=&#8221;&#8221;]<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Yabancilar_icin_vergi_avantajlari_nelerdir\"><\/span><span style=\"font-weight: 400;\">Yabanc\u0131lar i\u00e7in vergi avantajlar\u0131 nelerdir?<\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Amerika Birle\u015fik Devletleri&#8217;nde yabanc\u0131lar i\u00e7in \u00e7e\u015fitli vergi avantajlar\u0131 s\u00f6z konusudur. Baz\u0131 durumlarda \u00fclke d\u0131\u015f\u0131nda kazan\u0131lan gelirler a\u00e7\u0131s\u0131ndan vergi muafiyeti s\u00f6z konusu olabilir. Ayr\u0131ca son derece yayg\u0131n \u015fekilde ge\u00e7erlili\u011fi olan \u00e7ifte vergilendirme anla\u015fmalar\u0131 sayesinde vergi avantajlar\u0131ndan yararlanabilirsiniz. 2026 i\u00e7in \u00f6ne \u00e7\u0131kan ba\u015fl\u0131ca avantajlar:<\/p>\n<ul>\n<li><strong>FEIE:<\/strong> Foreign Earned Income Exclusion (FEIE): ABD vatanda\u015f\u0131\/ye\u015fil kart sahibi olup yurtd\u0131\u015f\u0131nda ya\u015fayanlar 2026&#8217;da yakla\u015f\u0131k $130,000 yurt d\u0131\u015f\u0131 kazanc\u0131n\u0131 vergiden hari\u00e7 tutabilir.<\/li>\n<li><strong>Treaty:<\/strong> Treaty benefits: T\u00fcrkiye-ABD anla\u015fmas\u0131 alt\u0131nda baz\u0131 dividend (%15) ve royalty gelirleri i\u00e7in indirimli oranlar.<\/li>\n<li><strong>Non-resident:<\/strong> Non-resident alien status: ABD&#8217;de Substantial Presence Test&#8217;i ge\u00e7meyen T\u00fcrk vatanda\u015flar\u0131 sadece ABD kaynakl\u0131 gelir \u00fczerinden vergilenir.<\/li>\n<li><strong>Branch:<\/strong> Branch profits tax exemption: T\u00fcrkiye-ABD anla\u015fmas\u0131 alt\u0131nda baz\u0131 \u015fube karlar\u0131 i\u00e7in ek branch profits tax muafiyeti.<\/li>\n<\/ul>\n<p>Bunun yan\u0131 s\u0131ra ABD eyaletlerinde yat\u0131r\u0131m yapmak isteyen yat\u0131r\u0131mc\u0131lar, belirli ko\u015fullar sa\u011fland\u0131\u011f\u0131 takdirde vergi avantajlar\u0131ndan faydalanabilirler.\u00a0<a class=\"Hyperlink SCXW75997802 BCX0\" href=\"https:\/\/www.manaycpa.com\/tr\/amerika-yatirimci-e2-vizesi\/\" target=\"_blank\" rel=\"noreferrer noopener\"><span class=\"TextRun Underlined SCXW75997802 BCX0\" data-contrast=\"none\"><span class=\"NormalTextRun SCXW75997802 BCX0\">E-2 Yat\u0131r\u0131mc\u0131 Vizesi<\/span><\/span><\/a> ile ABD&#8217;ye yat\u0131r\u0131m yapan T\u00fcrk vatanda\u015flar\u0131 i\u00e7in ayr\u0131 vergi planlama opsiyonlar\u0131 bulunmaktad\u0131r.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Vergi_beyannamesi_ile_ilgili_hatalar_nelerdir\"><\/span><span style=\"font-weight: 400;\">Vergi beyannamesi ile ilgili hatalar nelerdir?<\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><span style=\"font-weight: 400;\">Bireyler, Amerika&#8217;da vergi beyan\u0131 s\u00fcrecinde son tarihe yeti\u015fememe, hatal\u0131 belge verme gibi bir\u00e7ok hata yapabiliyor. \u015eah\u0131s \u015firketi de bulunan bireyler, hangi giderlerin bireysel vergi beyan\u0131nda bulunmas\u0131 gerekti\u011fi konusunda yanl\u0131\u015f bilgi sahibi olabiliyor. Ayr\u0131ca \u015firketler, vergi beyannamesi s\u00fcrecinde gelirlerin eksik bildirilmesi, unutulmas\u0131 gibi \u00f6nemli hatalar yapabiliyor. <\/span><\/p>\n<p><span style=\"font-weight: 400;\">\u00d6neri \u0130\u00e7erik: <\/span><a href=\"https:\/\/www.manaycpa.com\/tr\/abd-vergi-beyaninda-sikca-yapilan-hatalar\/\"><span style=\"font-weight: 400;\">ABD Vergi Beyan\u0131nda S\u0131k\u00e7a Yap\u0131lan Hatalar<\/span><\/a><\/p>\n<h2><span class=\"ez-toc-section\" id=\"Vergi_cezalari_nelerdir\"><\/span><span style=\"font-weight: 400;\">Vergi cezalar\u0131 nelerdir?<\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>Vergi Amerika Birle\u015fik Devletleri&#8217;nde olduk\u00e7a \u00f6nemlidir. Amerika Birle\u015fik Devletleri&#8217;nde bu konuda su\u00e7 te\u015fkil eden temel durumlar \u015funlard\u0131r:<\/p>\n<ul>\n<li>Bilerek ve isteyerek d\u00fc\u015f\u00fck vergi beyan\u0131nda bulunmak ya da baz\u0131 gelirleri beyan etmemek<\/li>\n<li>Giderleri fazla g\u00f6stermek<\/li>\n<li>\u0130ki farkl\u0131 defter tutmak<\/li>\n<li>Defterlere ger\u00e7ek olmayan kay\u0131tlar yapmak<\/li>\n<li>\u015eahsi giderleri i\u015fletme gideri olarak g\u00f6stermek<\/li>\n<li>Var olan paray\u0131 saklamak ya da transfer etmek<\/li>\n<\/ul>\n<p>2026 i\u00e7in ba\u015fl\u0131ca para cezalar\u0131:<\/p>\n<ul>\n<li>Beyan vermemek: Failure-to-file penalty: ayl\u0131k %5, maksimum %25 (eksik verginin)<\/li>\n<li>\u00d6dememek: Failure-to-pay penalty: ayl\u0131k %0,5, maksimum %25<\/li>\n<li>Hatal\u0131 beyan: Accuracy-related penalty: eksik verginin %20&#8217;si<\/li>\n<li>Kas\u0131tl\u0131 ka\u00e7\u0131rma: Civil fraud penalty: eksik verginin %75&#8217;i<\/li>\n<li>Cezai ka\u00e7\u0131rma: Criminal tax evasion: 5 y\u0131la kadar hapis ve $250,000 ($500,000 \u015firketler i\u00e7in) para cezas\u0131<\/li>\n<\/ul>\n<p>Bu gibi vergi ka\u00e7ak\u00e7\u0131l\u0131\u011f\u0131 su\u00e7lar\u0131 para cezas\u0131, i\u015fletmenin haczedilmesi, sorumlular\u0131n hapis cezas\u0131 almas\u0131 gibi bir\u00e7ok duruma yol a\u00e7abilir. Bu nedenle i\u015fletmenizin \u015feffaf olmas\u0131 ve ABD vergi yasalar\u0131na tam uyum sa\u011flamas\u0131 son derece \u00f6nemlidir.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Sikca_Sorulan_Sorular_SSS\"><\/span><span style=\"font-weight: 400;\">S\u0131k\u00e7a Sorulan Sorular (SSS)<\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p><strong>Amerika&#8217;da gelir vergisi oranlar\u0131 2026&#8217;da ne kadar?<\/strong><\/p>\n<p>ABD&#8217;de federal gelir vergisi 2026 y\u0131l\u0131nda yedi farkl\u0131 dilim \u00fczerinden uygulan\u0131r: %10, %12, %22, %24, %32, %35 ve %37. Bekar bir m\u00fckellef i\u00e7in %10 dilimi $0 \u2013 $12,400 aras\u0131, en \u00fcst %37 dilimi ise $640,600 \u00fczeri i\u00e7in ge\u00e7erlidir. Eyalet d\u00fczeyinde ise %0 (Texas, Florida, Wyoming gibi 9 eyalet) ile %13,3 (California) aras\u0131nda de\u011fi\u015fir.<\/p>\n<p><strong>ABD&#8217;de federal kurumlar vergisi oran\u0131 2026&#8217;da ka\u00e7?<\/strong><\/p>\n<p>ABD federal kurumlar vergisi oran\u0131 2026 y\u0131l\u0131nda %21 sabit (flat) olarak uygulanmaktad\u0131r. 2017 TCJA ile getirilen bu oran kal\u0131c\u0131d\u0131r ve yaln\u0131zca C-Corporation \u015firketler i\u00e7in ge\u00e7erlidir. LLC, S-Corp, Partnership ve Sole Proprietorship gibi pass-through yap\u0131lar farkl\u0131 \u015fekilde vergilendirilir.<\/p>\n<p><strong>T\u00fcrk giri\u015fimci olarak ABD&#8217;de hangi \u015firket t\u00fcr\u00fcn\u00fc kurmal\u0131y\u0131m?<\/strong><\/p>\n<p>T\u00fcrk vatanda\u015flar\u0131 S-Corporation kuramaz (vatanda\u015fl\u0131k \u015fart\u0131 vard\u0131r). Pratikte<span class=\"TextRun SCXW38408679 BCX0\" data-contrast=\"auto\"><span class=\"NormalTextRun SCXW38408679 BCX0\">\u00a0<\/span><\/span><a class=\"Hyperlink SCXW38408679 BCX0\" href=\"https:\/\/www.manaycpa.com\/tr\/llc-nedir-llc-sirket-ne-demek\/\" target=\"_blank\" rel=\"noreferrer noopener\"><span class=\"TextRun Underlined SCXW38408679 BCX0\" data-contrast=\"none\"><span class=\"NormalTextRun SCXW38408679 BCX0\">LLC<\/span><\/span><\/a> ve <a class=\"Hyperlink SCXW38408679 BCX0\" href=\"https:\/\/www.manaycpa.com\/tr\/c-corporation\/\" target=\"_blank\" rel=\"noreferrer noopener\"><span class=\"TextRun Underlined SCXW38408679 BCX0\" data-contrast=\"none\"><span class=\"NormalTextRun SCXW38408679 BCX0\">C-Corporation<\/span><\/span><\/a> aras\u0131nda se\u00e7im yap\u0131l\u0131r. K\u00fc\u00e7\u00fck \u00f6l\u00e7ekli operasyonlar ve e-ticaret i\u00e7in LLC, yat\u0131r\u0131mc\u0131 \u00e7ekme veya halka arz hedefi olan startup&#8217;lar i\u00e7in C-Corp tercih edilir. Detayl\u0131 karar i\u00e7in <a class=\"Hyperlink SCXW38408679 BCX0\" href=\"https:\/\/www.manaycpa.com\/tr\/amerika-sirket-turleri\/\" target=\"_blank\" rel=\"noreferrer noopener\"><span class=\"TextRun Underlined SCXW38408679 BCX0\" data-contrast=\"none\"><span class=\"NormalTextRun SCXW38408679 BCX0\">Amerika&#8217;da \u015eirket T\u00fcrleri<\/span><\/span><\/a> rehberimizi inceleyebilirsiniz.<\/p>\n<p><strong>ABD&#8217;de hangi eyaletlerde sales tax yoktur?<\/strong><\/p>\n<p>Be\u015f eyalette eyalet d\u00fczeyinde sales tax bulunmaz: Alaska, Delaware, Montana, New Hampshire ve Oregon. Alaska&#8217;da baz\u0131 yerel idareler %1-7 aras\u0131 sales tax uygulayabilir, ancak di\u011fer d\u00f6rd\u00fcnde t\u00fcm sat\u0131\u015flar sales tax&#8217;tan muaft\u0131r.<\/p>\n<p><strong>2026&#8217;da sosyal g\u00fcvenlik vergisi maksimum taban\u0131 ne kadar?<\/strong><\/p>\n<p>2026 y\u0131l\u0131nda ABD sosyal g\u00fcvenlik vergisi taban\u0131 (Social Security wage base) $184,500 olarak belirlenmi\u015ftir. Bunun \u00fczerindeki kazan\u00e7lar sosyal g\u00fcvenlik vergisine tabi de\u011fildir ancak Medicare vergisi i\u00e7in tavan yoktur.<\/p>\n<p><strong>T\u00fcrkiye&#8217;de ya\u015f\u0131yorum ama ABD&#8217;de gelir elde ediyorum. Hem T\u00fcrkiye hem ABD&#8217;de vergi \u00f6der miyim?<\/strong><\/p>\n<p>T\u00fcrkiye-ABD \u00e7ifte vergilendirme anla\u015fmas\u0131 (1996), ayn\u0131 gelirin iki \u00fclkede vergilenmesini \u00f6nler. Genel kural: ABD kaynakl\u0131 gelir \u00f6nce ABD&#8217;de vergilenir; T\u00fcrkiye&#8217;de beyan ederken ABD&#8217;de \u00f6denen vergi &#8216;foreign tax credit&#8217; (mahsup) yoluyla d\u00fc\u015f\u00fcl\u00fcr. Senaryonuza g\u00f6re detayl\u0131 planlama i\u00e7in <a class=\"Hyperlink SCXW16153047 BCX0\" href=\"https:\/\/www.manaycpa.com\/tr\/iletisim\/\" target=\"_blank\" rel=\"noreferrer noopener\"><span class=\"TextRun Underlined SCXW16153047 BCX0\" data-contrast=\"none\"><span class=\"NormalTextRun SCXW16153047 BCX0\">Manay CPA&#8217;dan \u00fccretsiz dan\u0131\u015fmanl\u0131k<\/span><\/span><\/a> alabilirsiniz.<\/p>\n<p><strong>ABD&#8217;de vergi beyannamemi ge\u00e7 verirsem ceza ne kadar?<\/strong><\/p>\n<p>Beyannameyi son tarihte vermezseniz ayl\u0131k %5 (failure-to-file) ceza i\u015fler, maksimum %25&#8217;e ula\u015f\u0131r. Buna ek olarak vergiyi de \u00f6dememi\u015fseniz ayl\u0131k %0,5 (failure-to-pay) ceza eklenir. Toplam y\u0131ll\u0131k ceza eksik verginin %47,5&#8217;una kadar \u00e7\u0131kabilir. Form 4868 ile 6 ay uzatma alabilirsiniz; ancak uzatma sadece beyan i\u00e7indir, \u00f6deme orijinal son tarihte yap\u0131lmal\u0131d\u0131r.<\/p>\n<p><strong>ITIN ve EIN aras\u0131ndaki fark nedir? Ben hangisini almal\u0131y\u0131m?<\/strong><\/p>\n<p>ITIN bireysel m\u00fckellefler i\u00e7in, EIN ise \u015firketler i\u00e7in verilen vergi kimlik numaralar\u0131d\u0131r. T\u00fcrk bir giri\u015fimci ABD&#8217;de \u015firket kuruyorsa \u015firketi i\u00e7in EIN, ki\u015fisel beyan i\u00e7in (e\u011fer ABD kaynakl\u0131 ki\u015fisel geliri varsa) ITIN almal\u0131d\u0131r. Detayl\u0131 kar\u015f\u0131la\u015ft\u0131rma i\u00e7in <a class=\"Hyperlink SCXW184492992 BCX0\" href=\"https:\/\/www.manaycpa.com\/tr\/itin-nedir\/\" target=\"_blank\" rel=\"noreferrer noopener\"><span class=\"TextRun Underlined SCXW184492992 BCX0\" data-contrast=\"none\"><span class=\"NormalTextRun SCXW184492992 BCX0\">ITIN nedir?<\/span><\/span><\/a> ve <a class=\"Hyperlink SCXW184492992 BCX0\" href=\"https:\/\/www.manaycpa.com\/tr\/ein-numarasi-nedir\/\" target=\"_blank\" rel=\"noreferrer noopener\"><span class=\"TextRun Underlined SCXW184492992 BCX0\" data-contrast=\"none\"><span class=\"NormalTextRun SCXW184492992 BCX0\">EIN numaras\u0131 nedir?<\/span><\/span><\/a> rehberlerimize bakabilirsiniz.<\/p>\n<h2><span class=\"ez-toc-section\" id=\"Manay_CPA_ile_2026_Vergi_Planlamasina_Baslayin\"><\/span><span style=\"font-weight: 400;\">Manay CPA ile 2026 Vergi Planlamas\u0131na Ba\u015flay\u0131n<\/span><span class=\"ez-toc-section-end\"><\/span><\/h2>\n<p>&#8220;Amerika&#8217;da vergi y\u00fck\u00fcml\u00fcl\u00fcklerim neler?&#8221;, &#8220;Amerika&#8217;da vergi \u00f6demek zorunda m\u0131y\u0131m?&#8221; gibi bir\u00e7ok sorunun yan\u0131t\u0131n\u0131 ar\u0131yor olabilirsiniz. ABD vergi sistemi karma\u015f\u0131k ve s\u00fcrekli de\u011fi\u015fen bir aland\u0131r; 2026 y\u0131l\u0131nda OBBBA sonras\u0131 yeni dilimler, %21 sabit kurumlar vergisi, eyalet bazl\u0131 \u00f6nemli farklar ve T\u00fcrkiye-ABD anla\u015fmas\u0131 birlikte de\u011ferlendirildi\u011finde profesyonel bir CPA deste\u011fi vergi y\u00fck\u00fcn\u00fcz\u00fc %30-40 oran\u0131na kadar azaltabilir.<\/p>\n<p>Manay CPA olarak Atlanta merkezli ofisimizden T\u00fcrk giri\u015fimcilere, e-ticaret i\u015fletmelerine ve uluslararas\u0131 mukim bireylere ABD vergi beyan\u0131, \u015firket kurulumu, ITIN\/EIN ba\u015fvurusu, eyalet se\u00e7imi dan\u0131\u015fmanl\u0131\u011f\u0131 ve y\u0131ll\u0131k vergi planlamas\u0131 hizmeti sunuyoruz. <a class=\"Hyperlink SCXW47409530 BCX0\" href=\"https:\/\/www.manaycpa.com\/tr\/\" target=\"_blank\" rel=\"noreferrer noopener\"><span class=\"TextRun Underlined SCXW47409530 BCX0\" data-contrast=\"none\"><span class=\"NormalTextRun SCXW47409530 BCX0\">Web sitesine girerek<\/span><\/span><\/a> vergiler ve daha bir\u00e7ok konu hakk\u0131nda <a class=\"Hyperlink SCXW47409530 BCX0\" href=\"https:\/\/www.manaycpa.com\/tr\/iletisim\/\" target=\"_blank\" rel=\"noreferrer noopener\"><span class=\"TextRun Underlined SCXW47409530 BCX0\" data-contrast=\"none\"><span class=\"NormalTextRun SCXW47409530 BCX0\">\u00fccretsiz dan\u0131\u015fmanl\u0131k<\/span><\/span><\/a>\u00a0alman\u0131z m\u00fcmk\u00fcn. Amerika&#8217;da muhasebe, vergi dan\u0131\u015fmanl\u0131\u011f\u0131 ve mali m\u00fc\u015favirlik hizmetleri sunan Manay CPA&#8217;n\u0131n profesyonel ekibiyle tan\u0131\u015f\u0131n, gelece\u011fe umutla ve g\u00fcvenle bak\u0131n.[\/vc_column_text][\/vc_column][\/vc_row]<\/p>\n<\/div>","protected":false},"excerpt":{"rendered":"<p>[vc_row][vc_column][vc_column_text css=&#8221;&#8221;]Amerika Birle\u015fik Devletleri&#8217;nde ge\u00e7erli vergi sistemi ve Amerika vergi oranlar\u0131 2026 y\u0131l\u0131nda hem bireyler hem de \u00fclkede faaliyet g\u00f6steren i\u015fletmeler a\u00e7\u0131s\u0131ndan \u00f6nem ta\u015f\u0131yor. S\u00f6z konusu vergi yap\u0131s\u0131 karma\u015f\u0131k ve [&hellip;]<\/p>\n","protected":false},"author":19,"featured_media":57394,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[87],"tags":[],"class_list":["post-57383","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\/57383","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\/19"}],"replies":[{"embeddable":true,"href":"https:\/\/www.manaycpa.com\/tr\/wp-json\/wp\/v2\/comments?post=57383"}],"version-history":[{"count":20,"href":"https:\/\/www.manaycpa.com\/tr\/wp-json\/wp\/v2\/posts\/57383\/revisions"}],"predecessor-version":[{"id":65346,"href":"https:\/\/www.manaycpa.com\/tr\/wp-json\/wp\/v2\/posts\/57383\/revisions\/65346"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.manaycpa.com\/tr\/wp-json\/wp\/v2\/media\/57394"}],"wp:attachment":[{"href":"https:\/\/www.manaycpa.com\/tr\/wp-json\/wp\/v2\/media?parent=57383"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.manaycpa.com\/tr\/wp-json\/wp\/v2\/categories?post=57383"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.manaycpa.com\/tr\/wp-json\/wp\/v2\/tags?post=57383"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}