{"id":72549,"date":"2026-03-23T23:03:09","date_gmt":"2026-03-24T03:03:09","guid":{"rendered":"https:\/\/www.manaycpa.com\/services\/temettu-vergisi-hizmetleri\/"},"modified":"2026-07-01T15:56:46","modified_gmt":"2026-07-01T19:56:46","slug":"temettu-vergisi","status":"publish","type":"services","link":"https:\/\/www.manaycpa.com\/tr\/temettu-vergisi\/","title":{"rendered":"Temett\u00fc Vergisi"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"72549\" class=\"elementor elementor-72549 elementor-9312\" data-elementor-post-type=\"services\">\n\t\t\t\t<div class=\"elementor-element elementor-element-755a17c8 ic-header e-flex e-con-boxed e-con e-parent\" data-id=\"755a17c8\" data-element_type=\"container\" data-e-type=\"container\" 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Vergisi\t\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/h3>\n\t\t\t\t\n\t\t\t\t\n\t\t\t<\/div>\n\t\t\t\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-31870cd3 e-con-full e-flex e-con e-child\" data-id=\"31870cd3\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-5f9c0523 elementor-nav-menu__align-center elementor-nav-menu--stretch msubmenu elementor-nav-menu--dropdown-tablet elementor-nav-menu__text-align-aside elementor-nav-menu--toggle elementor-nav-menu--burger elementor-widget elementor-widget-nav-menu\" data-id=\"5f9c0523\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;full_width&quot;:&quot;stretch&quot;,&quot;layout&quot;:&quot;horizontal&quot;,&quot;submenu_icon&quot;:{&quot;value&quot;:&quot;&lt;svg aria-hidden=\\&quot;true\\&quot; class=\\&quot;e-font-icon-svg e-fas-caret-down\\&quot; viewBox=\\&quot;0 0 320 512\\&quot; 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tabindex=\"-1\">Transfer Pricing<\/a><\/li>\n\t<li class=\"menu-item menu-item-type-custom menu-item-object-custom menu-item-8703\"><a href=\"#\" class=\"elementor-sub-item elementor-item-anchor\" tabindex=\"-1\">Estate &#038; Trust Tax Services<\/a><\/li>\n<\/ul>\n<\/li>\n<\/ul>\t\t\t<\/nav>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-43afc1c5 e-con-full elementor-hidden-mobile e-flex e-con e-child\" data-id=\"43afc1c5\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-730d9f27 elementor-align-right elementor-widget elementor-widget-button\" data-id=\"730d9f27\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"#elementor-action%3Aaction%3Dpopup%3Aopen%26settings%3DeyJpZCI6Njc1OTcsInRvZ2dsZSI6ZmFsc2V9\">\n\t\t\t\t\t\t<span 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class=\"elementor-element elementor-element-36f89085 e-con-full e-flex e-con e-child\" data-id=\"36f89085\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-44e7139 e-con-full e-flex e-con e-child\" data-id=\"44e7139\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-5f6ac27e elementor-widget elementor-widget-text-editor\" data-id=\"5f6ac27e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<nav class=\"smart-breadcrumbs\" aria-label=\"breadcrumb\" itemscope itemtype=\"https:\/\/schema.org\/BreadcrumbList\"><ol class=\"smart-breadcrumbs__list\"><li class=\"smart-breadcrumbs__item\" itemprop=\"itemListElement\" itemscope itemtype=\"https:\/\/schema.org\/ListItem\"><span class=\"smart-breadcrumbs__current\" itemprop=\"name\" aria-current=\"page\">Home<\/span><meta itemprop=\"position\" content=\"1\" \/><\/li><\/ol><\/nav>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-28b9200a e-con-full e-flex e-con e-child\" data-id=\"28b9200a\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-73c0a40e e-con-full e-flex e-con e-child\" data-id=\"73c0a40e\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-6a6a756b elementor-widget elementor-widget-heading\" data-id=\"6a6a756b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Temett\u00fc Geliri (Dividend Income)<br><span>\nDo\u011fru Beyan, Do\u011fru Vergilendirme<\/span> <\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e1f275f elementor-widget elementor-widget-text-editor\" data-id=\"e1f275f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p class=\"font-claude-response-body break-words whitespace-normal leading-[1.7]\">Temett\u00fc (k\u00e2r pay\u0131) geliri, \u015fartlar\u0131 kar\u015f\u0131lad\u0131\u011f\u0131nda avantajl\u0131 vergi uygulamalar\u0131na tabi olur; ancak bu kurallar olduk\u00e7a spesifiktir ve adi temett\u00fc ile nitelikli temett\u00fc aras\u0131ndaki vergi fark\u0131 ciddi boyutlara ula\u015fabilir. Manay CPA, her temett\u00fc gelirinin do\u011fru beyan edilmesini ve yasalar\u0131n izin verdi\u011fi en avantajl\u0131 oranla vergilendirilmesini sa\u011flar.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-508611a9 elementor-icon-list--layout-traditional elementor-list-item-link-full_width elementor-widget elementor-widget-icon-list\" data-id=\"508611a9\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-list.default\">\n\t\t\t\t\t\t\t<ul class=\"elementor-icon-list-items\">\n\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" xmlns:xlink=\"http:\/\/www.w3.org\/1999\/xlink\" id=\"Capa_1\" x=\"0px\" y=\"0px\" viewBox=\"0 0 512.019 512.019\" style=\"enable-background:new 0 0 512.019 512.019;\" xml:space=\"preserve\"><path style=\"fill:#CFD8DC;\" d=\"M178.229,376.467L135.562,333.8c-2.182-2.236-5.25-3.378-8.363-3.115 c-3.092,0.223-5.935,1.78-7.787,4.267l-117.269,160c-3.535,4.713-2.58,11.399,2.133,14.933c3.793,2.844,9.007,2.844,12.8,0 l160-117.333c4.752-3.481,5.783-10.156,2.302-14.908c-0.323-0.44-0.678-0.855-1.064-1.241L178.229,376.467z\"><\/path><path style=\"fill:#D32F2F;\" d=\"M316.895,301.8L210.229,195.134c-17.945-13.971-40.303-21.048-63.019-19.947 c-29.736-1.04-58.626,10.003-80.085,30.613c-17.323,17.323-15.531,44.096,5.333,79.595c19.704,30.896,42.975,59.365,69.333,84.821 c42.432,42.411,96,86.485,135.04,86.485c11.003,0.279,21.632-3.998,29.376-11.819C350.623,400.488,339.551,324.478,316.895,301.8z\"><\/path><path style=\"fill:#F44336;\" d=\"M402.229,216.467L295.562,109.8c-4.165-4.164-10.917-4.164-15.083,0l-85.333,85.333 c-13.952,13.952-12.8,44.8,32,89.749c29.248,29.248,52.565,39.893,69.12,39.893c7.662,0.271,15.105-2.577,20.629-7.893 l85.333-85.333C406.393,227.384,406.393,220.632,402.229,216.467z\"><\/path><path style=\"fill:#D32F2F;\" d=\"M511.199,187.944c-1.649-3.989-5.54-6.591-9.856-6.592c-23.125,0-73.899-25.003-109.781-60.885 s-60.885-86.635-60.885-109.781C330.687,4.795,325.92,0.011,320.029,0c-2.84-0.005-5.565,1.123-7.571,3.134 c-43.563,43.584-57.173,117.909,10.667,185.749c25.809,28.681,62.137,45.683,100.693,47.125 c32.07-0.368,62.675-13.486,85.056-36.459C511.921,196.506,512.838,191.928,511.199,187.944z\"><\/path><path style=\"fill:#F44336;\" d=\"M444.895,67.134C399.711,21.971,358.858,0.019,320.01,0.019c-5.891,0-10.667,4.776-10.667,10.667 c0,31.851,30.123,87.872,67.115,124.885s93.056,67.115,124.885,67.115c5.891,0,10.667-4.776,10.667-10.667 C512.01,153.15,490.058,112.296,444.895,67.134z\"><\/path><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Bireyler ve \u015eirketler \u0130\u00e7in Temett\u00fc Gelir Vergisi Uyumu<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" xmlns:xlink=\"http:\/\/www.w3.org\/1999\/xlink\" id=\"Capa_1\" x=\"0px\" y=\"0px\" viewBox=\"0 0 512.019 512.019\" style=\"enable-background:new 0 0 512.019 512.019;\" xml:space=\"preserve\"><path style=\"fill:#CFD8DC;\" d=\"M178.229,376.467L135.562,333.8c-2.182-2.236-5.25-3.378-8.363-3.115 c-3.092,0.223-5.935,1.78-7.787,4.267l-117.269,160c-3.535,4.713-2.58,11.399,2.133,14.933c3.793,2.844,9.007,2.844,12.8,0 l160-117.333c4.752-3.481,5.783-10.156,2.302-14.908c-0.323-0.44-0.678-0.855-1.064-1.241L178.229,376.467z\"><\/path><path style=\"fill:#D32F2F;\" d=\"M316.895,301.8L210.229,195.134c-17.945-13.971-40.303-21.048-63.019-19.947 c-29.736-1.04-58.626,10.003-80.085,30.613c-17.323,17.323-15.531,44.096,5.333,79.595c19.704,30.896,42.975,59.365,69.333,84.821 c42.432,42.411,96,86.485,135.04,86.485c11.003,0.279,21.632-3.998,29.376-11.819C350.623,400.488,339.551,324.478,316.895,301.8z\"><\/path><path style=\"fill:#F44336;\" d=\"M402.229,216.467L295.562,109.8c-4.165-4.164-10.917-4.164-15.083,0l-85.333,85.333 c-13.952,13.952-12.8,44.8,32,89.749c29.248,29.248,52.565,39.893,69.12,39.893c7.662,0.271,15.105-2.577,20.629-7.893 l85.333-85.333C406.393,227.384,406.393,220.632,402.229,216.467z\"><\/path><path style=\"fill:#D32F2F;\" d=\"M511.199,187.944c-1.649-3.989-5.54-6.591-9.856-6.592c-23.125,0-73.899-25.003-109.781-60.885 s-60.885-86.635-60.885-109.781C330.687,4.795,325.92,0.011,320.029,0c-2.84-0.005-5.565,1.123-7.571,3.134 c-43.563,43.584-57.173,117.909,10.667,185.749c25.809,28.681,62.137,45.683,100.693,47.125 c32.07-0.368,62.675-13.486,85.056-36.459C511.921,196.506,512.838,191.928,511.199,187.944z\"><\/path><path style=\"fill:#F44336;\" d=\"M444.895,67.134C399.711,21.971,358.858,0.019,320.01,0.019c-5.891,0-10.667,4.776-10.667,10.667 c0,31.851,30.123,87.872,67.115,124.885s93.056,67.115,124.885,67.115c5.891,0,10.667-4.776,10.667-10.667 C512.01,153.15,490.058,112.296,444.895,67.134z\"><\/path><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">Nitelikli ve Adi Temett\u00fc S\u0131n\u0131fland\u0131rmas\u0131 ve Planlamas\u0131 Dahil<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t\t\t<li class=\"elementor-icon-list-item\">\n\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-icon\">\n\t\t\t\t\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" xmlns:xlink=\"http:\/\/www.w3.org\/1999\/xlink\" id=\"Capa_1\" x=\"0px\" y=\"0px\" viewBox=\"0 0 512.019 512.019\" style=\"enable-background:new 0 0 512.019 512.019;\" xml:space=\"preserve\"><path style=\"fill:#CFD8DC;\" d=\"M178.229,376.467L135.562,333.8c-2.182-2.236-5.25-3.378-8.363-3.115 c-3.092,0.223-5.935,1.78-7.787,4.267l-117.269,160c-3.535,4.713-2.58,11.399,2.133,14.933c3.793,2.844,9.007,2.844,12.8,0 l160-117.333c4.752-3.481,5.783-10.156,2.302-14.908c-0.323-0.44-0.678-0.855-1.064-1.241L178.229,376.467z\"><\/path><path style=\"fill:#D32F2F;\" d=\"M316.895,301.8L210.229,195.134c-17.945-13.971-40.303-21.048-63.019-19.947 c-29.736-1.04-58.626,10.003-80.085,30.613c-17.323,17.323-15.531,44.096,5.333,79.595c19.704,30.896,42.975,59.365,69.333,84.821 c42.432,42.411,96,86.485,135.04,86.485c11.003,0.279,21.632-3.998,29.376-11.819C350.623,400.488,339.551,324.478,316.895,301.8z\"><\/path><path style=\"fill:#F44336;\" d=\"M402.229,216.467L295.562,109.8c-4.165-4.164-10.917-4.164-15.083,0l-85.333,85.333 c-13.952,13.952-12.8,44.8,32,89.749c29.248,29.248,52.565,39.893,69.12,39.893c7.662,0.271,15.105-2.577,20.629-7.893 l85.333-85.333C406.393,227.384,406.393,220.632,402.229,216.467z\"><\/path><path style=\"fill:#D32F2F;\" d=\"M511.199,187.944c-1.649-3.989-5.54-6.591-9.856-6.592c-23.125,0-73.899-25.003-109.781-60.885 s-60.885-86.635-60.885-109.781C330.687,4.795,325.92,0.011,320.029,0c-2.84-0.005-5.565,1.123-7.571,3.134 c-43.563,43.584-57.173,117.909,10.667,185.749c25.809,28.681,62.137,45.683,100.693,47.125 c32.07-0.368,62.675-13.486,85.056-36.459C511.921,196.506,512.838,191.928,511.199,187.944z\"><\/path><path style=\"fill:#F44336;\" d=\"M444.895,67.134C399.711,21.971,358.858,0.019,320.01,0.019c-5.891,0-10.667,4.776-10.667,10.667 c0,31.851,30.123,87.872,67.115,124.885s93.056,67.115,124.885,67.115c5.891,0,10.667-4.776,10.667-10.667 C512.01,153.15,490.058,112.296,444.895,67.134z\"><\/path><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><g><\/g><\/svg>\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-list-text\">CPA Lisansl\u0131 Hizmet<\/span>\n\t\t\t\t\t\t\t\t\t<\/li>\n\t\t\t\t\t\t<\/ul>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-708f7f9f elementor-widget elementor-widget-text-editor\" data-id=\"708f7f9f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Sertifikal\u0131 ve Kalite Garantili<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5cd4089f elementor-widget elementor-widget-image\" data-id=\"5cd4089f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" width=\"458\" height=\"65\" src=\"https:\/\/www.manaycpa.com\/wp-content\/uploads\/2025\/08\/logos.png\" class=\"attachment-full size-full wp-image-66814\" alt=\"Logolar\" srcset=\"https:\/\/www.manaycpa.com\/wp-content\/uploads\/2025\/08\/logos.png 458w, https:\/\/www.manaycpa.com\/wp-content\/uploads\/2025\/08\/logos-300x43.png 300w\" sizes=\"(max-width: 458px) 100vw, 458px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-1ba09b39 e-con-full excl e-flex e-con e-child\" data-id=\"1ba09b39\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-32531b8d elementor-widget elementor-widget-heading\" data-id=\"32531b8d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">\u015eimdi \u00dccretsiz Dan\u0131\u015fmanl\u0131k Al\u0131n<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6070c2a1 elementor-button-align-stretch elementor-widget elementor-widget-form\" data-id=\"6070c2a1\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;step_next_label&quot;:&quot;Sonraki&quot;,&quot;step_previous_label&quot;:&quot;\\u00d6nceki&quot;,&quot;button_width&quot;:&quot;100&quot;,&quot;step_type&quot;:&quot;number_text&quot;,&quot;step_icon_shape&quot;:&quot;circle&quot;}\" data-widget_type=\"form.default\">\n\t\t\t\t\t\t\t<form class=\"elementor-form\" method=\"post\" name=\"Yeni Form\" aria-label=\"Yeni Form\">\n\t\t\t<input type=\"hidden\" name=\"post_id\" value=\"72549\"\/>\n\t\t\t<input type=\"hidden\" name=\"form_id\" value=\"6070c2a1\"\/>\n\t\t\t<input type=\"hidden\" name=\"referer_title\" value=\"\" \/>\n\n\t\t\t\n\t\t\t<div class=\"elementor-form-fields-wrapper elementor-labels-\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-field-type-text elementor-field-group elementor-column elementor-field-group-name elementor-col-100\">\n\t\t\t\t\t\t\t\t\t\t\t\t<label for=\"form-field-name\" class=\"elementor-field-label elementor-screen-only\">\n\t\t\t\t\t\t\t\t\u0130lk isim\t\t\t\t\t\t\t<\/label>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<input size=\"1\" type=\"text\" name=\"form_fields[name]\" id=\"form-field-name\" class=\"elementor-field elementor-size-lg  elementor-field-textual\" placeholder=\"\u0130lk isim\">\n\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<div class=\"elementor-field-type-text elementor-field-group elementor-column elementor-field-group-field_53809ab elementor-col-100\">\n\t\t\t\t\t\t\t\t\t\t\t\t<label for=\"form-field-field_53809ab\" class=\"elementor-field-label elementor-screen-only\">\n\t\t\t\t\t\t\t\tSoyad\u0131\t\t\t\t\t\t\t<\/label>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<input size=\"1\" type=\"text\" name=\"form_fields[field_53809ab]\" id=\"form-field-field_53809ab\" class=\"elementor-field elementor-size-lg  elementor-field-textual\" placeholder=\"Soyad\u0131\">\n\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<div class=\"elementor-field-type-tel elementor-field-group elementor-column elementor-field-group-field_6c5f085 elementor-col-100 elementor-field-required\">\n\t\t\t\t\t\t\t\t\t\t\t\t<label for=\"form-field-field_6c5f085\" class=\"elementor-field-label elementor-screen-only\">\n\t\t\t\t\t\t\t\tTelefon Numaras\u0131\t\t\t\t\t\t\t<\/label>\n\t\t\t\t\t\t<span class=\"ccfef-editor-intl-input\" data-id=\"form-field-field_6c5f085\" data-field-id=\"6c5f085\" data-default-country=\"us\" data-include-countries=\"\" data-exclude-countries=\"\" data-dial-code-visibility=\"show\" data-strict-mode=\"no\" style=\"display: none;\"><\/span>\t\t<input size=\"1\" type=\"tel\" name=\"form_fields[field_6c5f085]\" id=\"form-field-field_6c5f085\" class=\"elementor-field elementor-size-lg  elementor-field-textual\" placeholder=\"Telefon Numaras\u0131\" required=\"required\" pattern=\"[0-9()#&amp;+*-=.]+\" title=\"Only numbers and phone characters (#, -, *, etc) are accepted.\">\n\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<div class=\"elementor-field-type-email elementor-field-group elementor-column elementor-field-group-email elementor-col-100 elementor-field-required\">\n\t\t\t\t\t\t\t\t\t\t\t\t<label for=\"form-field-email\" class=\"elementor-field-label elementor-screen-only\">\n\t\t\t\t\t\t\t\tE-posta\t\t\t\t\t\t\t<\/label>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<input size=\"1\" type=\"email\" name=\"form_fields[email]\" id=\"form-field-email\" class=\"elementor-field elementor-size-lg  elementor-field-textual\" placeholder=\"E-posta\" required=\"required\">\n\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<div class=\"elementor-field-type-textarea elementor-field-group elementor-column elementor-field-group-message elementor-col-100\">\n\t\t\t\t\t\t\t\t\t\t\t\t<label for=\"form-field-message\" class=\"elementor-field-label elementor-screen-only\">\n\t\t\t\t\t\t\t\tSize nas\u0131l yard\u0131mc\u0131 olabilirim?\t\t\t\t\t\t\t<\/label>\n\t\t\t\t\t\t<textarea class=\"elementor-field-textual elementor-field  elementor-size-lg\" name=\"form_fields[message]\" id=\"form-field-message\" rows=\"3\" placeholder=\"Size nas\u0131l yard\u0131mc\u0131 olabilirim?\"><\/textarea>\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<div class=\"elementor-field-type-acceptance elementor-field-group elementor-column elementor-field-group-field_1de0c04 elementor-col-100\">\n\t\t\t\t\t\t\t<div class=\"elementor-field-subgroup\">\n\t\t\t<span class=\"elementor-field-option\">\n\t\t\t\t<input type=\"checkbox\" name=\"form_fields[field_1de0c04]\" id=\"form-field-field_1de0c04\" class=\"elementor-field elementor-size-lg  elementor-acceptance-field\" checked=\"checked\">\n\t\t\t\t<label for=\"form-field-field_1de0c04\">Hizmet Ko\u015fullar\u0131n\u0131 okudum ve kabul ettim<\/label>\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<div class=\"elementor-field-group elementor-column elementor-field-type-submit elementor-col-100 e-form__buttons\">\n\t\t\t\t\t<button class=\"elementor-button elementor-size-sm\" type=\"submit\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">G\u00f6nder<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/button>\n\t\t\t\t<\/div>\n\t\t\t<\/div>\n\t\t<\/form>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-3825aba9 e-flex e-con-boxed e-con e-parent\" data-id=\"3825aba9\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-7c39a081 e-con-full md:pt-60 pb-45 pt-45 e-flex e-con e-parent\" data-id=\"7c39a081\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-12abc8fb elementor-widget elementor-widget-heading\" data-id=\"12abc8fb\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">En h\u0131zl\u0131 b\u00fcy\u00fcyen \u015firketler Manay CPA\u2019i tercih ediyor.<\/h2>\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-3e46cd4b e-con-full e-flex e-con e-child\" data-id=\"3e46cd4b\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-55e237bb ui-e-fade-edges-yes ui-e-animation-marquee ui-e-match-height-yes elementor-widget elementor-widget-uicore-custom-carousel\" data-id=\"55e237bb\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;slides_per_view&quot;:&quot;5&quot;,&quot;animation_style&quot;:&quot;marquee&quot;,&quot;carousel_gap&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:20,&quot;sizes&quot;:[]},&quot;carousel_gap_laptop&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;carousel_gap_tablet&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;carousel_gap_mobile&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;slides_per_view_tablet&quot;:2,&quot;slides_per_view_mobile&quot;:1,&quot;marquee_speed&quot;:5000,&quot;overflow_container&quot;:&quot;container&quot;}\" data-widget_type=\"uicore-custom-carousel.default\">\n\t\t\t\t\t        <div class=\"ui-e-carousel ui-e-nested swiper\">\n\n            <div class='swiper-wrapper'>\n                        <div class=\"ui-e-wrp swiper-slide\" data-hash=\"0\">\n            <div class=\"ui-e-item elementor-element elementor-element-6a5e2ead e-con-full e-flex e-con e-child\" data-id=\"6a5e2ead\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-786dc090 elementor-widget elementor-widget-image\" data-id=\"786dc090\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" width=\"110\" height=\"33\" src=\"https:\/\/www.manaycpa.com\/wp-content\/uploads\/2025\/07\/arzum-1.webp\" class=\"attachment-full size-full wp-image-66928\" alt=\"Arzum\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t        <\/div>\n            <div class=\"ui-e-wrp swiper-slide\" data-hash=\"1\">\n            <div class=\"ui-e-item ui-e-item elementor-element elementor-element-3aed192d e-con-full e-flex e-con e-child\" data-id=\"3aed192d\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-4f7bf11d elementor-widget elementor-widget-image\" data-id=\"4f7bf11d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img decoding=\"async\" width=\"133\" height=\"51\" src=\"https:\/\/www.manaycpa.com\/wp-content\/uploads\/2025\/07\/dimes.webp\" class=\"attachment-full size-full wp-image-66929\" alt=\"Dimes\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t        <\/div>\n            <div class=\"ui-e-wrp swiper-slide\" data-hash=\"2\">\n            <div class=\"ui-e-item ui-e-item ui-e-item elementor-element elementor-element-b6016fb e-con-full e-flex e-con e-child\" data-id=\"b6016fb\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-6113baa1 elementor-widget elementor-widget-image\" data-id=\"6113baa1\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"160\" height=\"54\" src=\"https:\/\/www.manaycpa.com\/wp-content\/uploads\/2025\/07\/dogtas.webp\" class=\"attachment-full size-full wp-image-66930\" alt=\"Do\u011fta\u015f\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t        <\/div>\n            <div class=\"ui-e-wrp swiper-slide\" data-hash=\"3\">\n            <div class=\"ui-e-item ui-e-item ui-e-item ui-e-item elementor-element elementor-element-4f865664 e-con-full e-flex e-con e-child\" data-id=\"4f865664\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-248a7cb1 elementor-widget elementor-widget-image\" data-id=\"248a7cb1\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"148\" height=\"39\" src=\"https:\/\/www.manaycpa.com\/wp-content\/uploads\/2025\/07\/ebebek.webp\" class=\"attachment-full size-full wp-image-66931\" alt=\"ebebek\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t        <\/div>\n            <div class=\"ui-e-wrp swiper-slide\" data-hash=\"4\">\n            <div class=\"ui-e-item ui-e-item ui-e-item ui-e-item ui-e-item elementor-element elementor-element-3836b32d e-con-full e-flex e-con e-child\" data-id=\"3836b32d\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-27e8b2e6 elementor-widget elementor-widget-image\" data-id=\"27e8b2e6\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"83\" height=\"52\" src=\"https:\/\/www.manaycpa.com\/wp-content\/uploads\/2025\/07\/eti.webp\" class=\"attachment-full size-full wp-image-66932\" alt=\"Eti\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t        <\/div>\n            <div class=\"ui-e-wrp swiper-slide\" data-hash=\"5\">\n            <div class=\"ui-e-item ui-e-item ui-e-item ui-e-item ui-e-item ui-e-item elementor-element elementor-element-21638954 e-con-full e-flex e-con e-child\" data-id=\"21638954\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-26a10a91 elementor-widget elementor-widget-image\" data-id=\"26a10a91\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"84\" height=\"54\" src=\"https:\/\/www.manaycpa.com\/wp-content\/uploads\/2025\/07\/kigili.webp\" class=\"attachment-full size-full wp-image-66933\" alt=\"Ki\u011f\u0131l\u0131\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t        <\/div>\n                <\/div>\n\n        <\/div>\n\n            \t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-718b75f6 md:pt-80 md:pb-80 pt-50 pb-50 e-flex e-con-boxed e-con e-parent\" data-id=\"718b75f6\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-6455c688 elementor-widget elementor-widget-heading\" data-id=\"6455c688\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Do\u011fru ve Optimize Edilmi\u015f Temett\u00fc Vergileri<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7c96a852 elementor-widget elementor-widget-spacer\" data-id=\"7c96a852\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4f960f11 elementor-widget elementor-widget-text-editor\" data-id=\"4f960f11\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p class=\"font-claude-response-body break-words whitespace-normal leading-[1.7]\">Bizim i\u00e7in temett\u00fc vergilendirmesi, Form 1099-DIV&#8217;de g\u00f6sterilen tutar\u0131 bildirmekten \u00e7ok daha fazlas\u0131n\u0131 gerektirir. Her temett\u00fcn\u00fcn do\u011fru s\u0131n\u0131fland\u0131r\u0131lmas\u0131n\u0131n onaylanmas\u0131n\u0131, nitelikli stat\u00fcy\u00fc belirleyen elde tutma s\u00fcresi kurallar\u0131n\u0131n uygulanmas\u0131n\u0131, yabanc\u0131 temett\u00fcler \u00fczerindeki yabanc\u0131 vergi kredilerinin tespit edilmesini ve y\u00fcksek gelirli yat\u0131r\u0131mc\u0131lar i\u00e7in net <a href=\"https:\/\/www.manaycpa.com\/tr\/sozluk\/yatirim-geliri-vergisi-niit\/\">yat\u0131r\u0131m geliri vergisi<\/a> analiziyle raporlaman\u0131n koordine edilmesini gerektirir.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1f03ff4c elementor-widget elementor-widget-spacer\" data-id=\"1f03ff4c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2ee35e83 elementor-widget elementor-widget-image\" data-id=\"2ee35e83\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"860\" height=\"367\" src=\"https:\/\/www.manaycpa.com\/wp-content\/uploads\/2026\/04\/Landscape-Services-10.png\" class=\"attachment-full size-full wp-image-72247\" alt=\"Peyzaj \u2013 Hizmetler \u2013\" srcset=\"https:\/\/www.manaycpa.com\/wp-content\/uploads\/2026\/04\/Landscape-Services-10.png 860w, https:\/\/www.manaycpa.com\/wp-content\/uploads\/2026\/04\/Landscape-Services-10-300x128.png 300w, https:\/\/www.manaycpa.com\/wp-content\/uploads\/2026\/04\/Landscape-Services-10-768x328.png 768w, https:\/\/www.manaycpa.com\/wp-content\/uploads\/2026\/04\/Landscape-Services-10-650x277.png 650w\" sizes=\"(max-width: 860px) 100vw, 860px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6dd428d2 elementor-widget elementor-widget-spacer\" data-id=\"6dd428d2\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-59b6f1c4 e-grid e-con-full e-con e-child\" data-id=\"59b6f1c4\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-1359a0c2 e-con-full e-flex e-con e-child\" data-id=\"1359a0c2\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-4ce1bbc0 elementor-widget elementor-widget-heading\" data-id=\"4ce1bbc0\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\">Stratejik Temett\u00fc Vergisi Y\u00f6netimi<\/h4>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-548e606f elementor-widget elementor-widget-text-editor\" data-id=\"548e606f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p data-path-to-node=\"7\">Temett\u00fcler, \u015firket k\u00e2rlar\u0131n\u0131n hissedarlara da\u011f\u0131t\u0131lmas\u0131d\u0131r; ancak t\u00fcm temett\u00fcler ayn\u0131 \u015fekilde vergilendirilmez. Nitelikli temett\u00fcler, %37&#8217;ye ula\u015fabilen adi gelir vergisi oranlar\u0131 yerine, vergiye tabi gelirinize ba\u011fl\u0131 olarak %0, %15 veya %20 gibi avantajl\u0131 uzun vadeli sermaye kazanc\u0131 oranlar\u0131yla vergilendirilir. Hak kazanmak i\u00e7in temett\u00fcn\u00fcn bir ABD \u015firketi veya \u015fartlar\u0131 ta\u015f\u0131yan yabanc\u0131 bir \u015firket taraf\u0131ndan \u00f6denmesi ve al\u0131c\u0131n\u0131n, temett\u00fc \u00e7\u0131k\u0131\u015f tarihini kapsayan 121 g\u00fcnl\u00fck d\u00f6nemde ilgili hisseyi 60 g\u00fcnden fazla elinde tutmu\u015f olmas\u0131 gerekir. Bu \u00f6demelerin yanl\u0131\u015f s\u0131n\u0131fland\u0131r\u0131lmas\u0131, fazla vergi \u00f6denmesine yol a\u00e7abilir veya beyan\u0131n\u0131zdaki nitelik \u00f6deyenin bildirdi\u011fi bilgilerle e\u015fle\u015fmezse IRS incelemelerini tetikleyebilir. Firmam\u0131z, k\u00fcresel varl\u0131klar\u0131n\u0131z i\u00e7in en avantajl\u0131 vergi uygulamas\u0131n\u0131 sa\u011flamak ad\u0131na yat\u0131r\u0131m portf\u00f6y\u00fcn\u00fcz\u00fc detayl\u0131ca inceleyerek her temett\u00fcn\u00fcn do\u011fru kategorize edilmesini do\u011frular.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-23b0c553 elementor-widget elementor-widget-text-editor\" data-id=\"23b0c553\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p data-path-to-node=\"0\">Para piyasas\u0131 fonlar\u0131ndan gelen temett\u00fcler, belirli GYO&#8217;lar (Gayrimenkul Yat\u0131r\u0131m Ortakl\u0131klar\u0131), \u015fart ko\u015fulan s\u00fcre boyunca elde tutulmayan hisselerden \u00f6denen temett\u00fcler ve baz\u0131 yabanc\u0131 \u015firketlerin temett\u00fcleri dahil nitelikli olmayan temett\u00fcler, adi gelir vergisi oranlar\u0131yla vergilendirilir. Nitelikli ve nitelikli olmayan uygulamalar aras\u0131ndaki fark, temett\u00fc gelirinden do\u011facak vergide ciddi bir de\u011fi\u015fim yaratabilir; bu durum varsay\u0131mlara de\u011fil, tamamen do\u011frulanmas\u0131 gereken belirli teknik \u015fartlar\u0131n kar\u015f\u0131lanmas\u0131na ba\u011fl\u0131d\u0131r.<\/p><p data-path-to-node=\"1\">Manay CPA, Form 1099-DIV&#8217;inizde bildirilen her temett\u00fcy\u00fc inceler, her birinin nitelikli veya nitelikli olmayan s\u0131n\u0131fland\u0131rmas\u0131n\u0131 onaylar, do\u011fru vergi oran\u0131n\u0131 uygular, yabanc\u0131 \u015firketlerden al\u0131nan ve halihaz\u0131rda yabanc\u0131 tevkifata tabi tutulmu\u015f temett\u00fcler i\u00e7in kullan\u0131labilir yabanc\u0131 vergi kredilerini tespit eder ve %3,8&#8217;lik ek vergi e\u015fi\u011finin \u00fczerindeki m\u00fckellefler i\u00e7in temett\u00fc bildirimini net yat\u0131r\u0131m geliri vergisi analiziyle koordine eder.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-3e0d089f e-flex e-con-boxed e-con e-parent\" data-id=\"3e0d089f\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-607da572 e-con-full e-flex e-con e-child\" data-id=\"607da572\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-6e9dc649 e-con-full e-flex e-con e-child\" data-id=\"6e9dc649\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-618e7c97 elementor-widget elementor-widget-image\" data-id=\"618e7c97\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"540\" height=\"500\" src=\"https:\/\/www.manaycpa.com\/wp-content\/uploads\/2026\/04\/Square-HR-3.png\" class=\"attachment-full size-full wp-image-72173\" alt=\"Square HR\" srcset=\"https:\/\/www.manaycpa.com\/wp-content\/uploads\/2026\/04\/Square-HR-3.png 540w, https:\/\/www.manaycpa.com\/wp-content\/uploads\/2026\/04\/Square-HR-3-300x278.png 300w\" sizes=\"(max-width: 540px) 100vw, 540px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-462b87fc e-con-full e-flex e-con e-child\" data-id=\"462b87fc\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-7c7d0c7e elementor-widget elementor-widget-heading\" data-id=\"7c7d0c7e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Temett\u00fc Hatalar\u0131 Neden G\u00f6zden Ka\u00e7ar<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f772291 elementor-widget elementor-widget-text-editor\" data-id=\"f772291\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p class=\"font-claude-response-body break-words whitespace-normal leading-[1.7]\">Bir\u00e7ok vergi m\u00fckellefi, Form 1099-DIV&#8217;de g\u00f6sterilen nitelikli\/nitelikli olmayan ayr\u0131m\u0131n\u0131n kesin oldu\u011funu ve ba\u011f\u0131ms\u0131z bir do\u011frulamaya gerek duymad\u0131\u011f\u0131n\u0131 varsayar. Pratikte ise 1099-DIV, \u00f6deyen kurumun karar\u0131n\u0131 yans\u0131t\u0131r; bu karar al\u0131c\u0131n\u0131n hisseleri gerekli s\u00fcre boyunca elinde tutup tutmad\u0131\u011f\u0131n\u0131, temett\u00fcn\u00fcn a\u00e7\u0131\u011fa sat\u0131\u015fla ba\u011flant\u0131l\u0131 olarak al\u0131n\u0131p al\u0131nmad\u0131\u011f\u0131n\u0131 veya di\u011fer diskalifiye edici durumlar\u0131n varl\u0131\u011f\u0131n\u0131 hesaba katmayabilir. Manay CPA, her \u00f6nemli temett\u00fc pozisyonu i\u00e7in nitelikli temett\u00fc s\u0131n\u0131fland\u0131rmas\u0131n\u0131 ba\u011f\u0131ms\u0131z olarak do\u011frular ve bu analizden ge\u00e7emeyen her t\u00fcrl\u00fc s\u0131n\u0131fland\u0131rma hatas\u0131n\u0131 d\u00fczeltir.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-3a042700 e-flex e-con-boxed e-con e-parent\" data-id=\"3a042700\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-38f3f139 e-con-full e-flex e-con e-child\" data-id=\"38f3f139\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-749cb990 e-con-full e-flex e-con e-child\" data-id=\"749cb990\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-32c5a537 elementor-widget elementor-widget-heading\" data-id=\"32c5a537\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Optimize Edilmi\u015f Temett\u00fc Vergilendirmesi ve Tam Krediler<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4abf3b86 elementor-widget elementor-widget-text-editor\" data-id=\"4abf3b86\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p class=\"font-claude-response-body break-words whitespace-normal leading-[1.7]\">Nitelikli temett\u00fc oran\u0131 onay\u0131ndan yabanc\u0131 vergi kredisi hesaplamalar\u0131na, net yat\u0131r\u0131m geliri vergisi koordinasyonundan pasif faaliyet zarar\u0131 etkile\u015fim analizine kadar Manay CPA, temett\u00fc geliri vergisi raporlaman\u0131z\u0131n her boyutunu, avantajl\u0131 uygulamalar\u0131 en \u00fcst d\u00fczeye \u00e7\u0131karan ve hatalar\u0131 en aza indiren bir titizlikle y\u00f6netir.<\/p><p class=\"font-claude-response-body break-words whitespace-normal leading-[1.7]\"><br \/>Ekibimiz; bireysel hisse senetleri, yat\u0131r\u0131m fonlar\u0131, ETF\u2019ler (borsa yat\u0131r\u0131m fonlar\u0131), GYO\u2019lar, ortakl\u0131klar, S \u015firketleri ve yabanc\u0131 yat\u0131r\u0131mlar dahil her t\u00fcrl\u00fc yat\u0131r\u0131m arac\u0131n\u0131n temett\u00fc vergisi kurallar\u0131n\u0131 bilir; yat\u0131r\u0131m profilinizdeki her temett\u00fc \u00f6demesine do\u011fru s\u0131n\u0131fland\u0131rma ve kredi analizini uygular.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-2abc0213 e-con-full e-flex e-con e-child\" data-id=\"2abc0213\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-7234355d elementor-widget elementor-widget-image\" data-id=\"7234355d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"540\" height=\"500\" src=\"https:\/\/www.manaycpa.com\/wp-content\/uploads\/2026\/04\/Square-HR-5.png\" class=\"attachment-full size-full wp-image-71995\" alt=\"Kare HR\" srcset=\"https:\/\/www.manaycpa.com\/wp-content\/uploads\/2026\/04\/Square-HR-5.png 540w, https:\/\/www.manaycpa.com\/wp-content\/uploads\/2026\/04\/Square-HR-5-300x278.png 300w\" sizes=\"(max-width: 540px) 100vw, 540px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-78dab94f e-flex e-con-boxed e-con e-parent\" data-id=\"78dab94f\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-19e67b26 e-con-full e-flex e-con e-child\" data-id=\"19e67b26\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-17e9357a e-con-full e-flex e-con e-child\" data-id=\"17e9357a\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-739c8841 elementor-widget elementor-widget-image\" data-id=\"739c8841\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"1140\" height=\"900\" src=\"https:\/\/www.manaycpa.com\/wp-content\/uploads\/2025\/08\/why-manay-cpa-1-e1766127280635.webp\" class=\"attachment-full size-full wp-image-66936\" alt=\"Neden Manay CPA?\" srcset=\"https:\/\/www.manaycpa.com\/wp-content\/uploads\/2025\/08\/why-manay-cpa-1-e1766127280635.webp 1140w, https:\/\/www.manaycpa.com\/wp-content\/uploads\/2025\/08\/why-manay-cpa-1-e1766127280635-300x237.webp 300w, https:\/\/www.manaycpa.com\/wp-content\/uploads\/2025\/08\/why-manay-cpa-1-e1766127280635-1024x808.webp 1024w, https:\/\/www.manaycpa.com\/wp-content\/uploads\/2025\/08\/why-manay-cpa-1-e1766127280635-768x606.webp 768w, https:\/\/www.manaycpa.com\/wp-content\/uploads\/2025\/08\/why-manay-cpa-1-e1766127280635-650x513.webp 650w\" sizes=\"(max-width: 1140px) 100vw, 1140px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-4514585d e-con-full e-flex e-con e-child\" data-id=\"4514585d\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-6ce48fe3 elementor-align-left elementor-widget elementor-widget-button\" data-id=\"6ce48fe3\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"button.default\">\n\t\t\t\t\t\t\t\t\t\t<a class=\"elementor-button elementor-button-link elementor-size-sm\" href=\"https:\/\/www.manaycpa.com\/tr\/hakkimizda\/\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t<span class=\"elementor-button-icon\">\n\t\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" height=\"512\" viewBox=\"0 0 24 24\" width=\"512\"><path d=\"m19 16c0 .5523-.4477 1-1 1s-1-.4477-1-1v-7.58576l-10.29293 10.29286c-.39052.3905-1.02369.3905-1.41421 0s-.39052-1.0237 0-1.4142l10.29294-10.2929h-7.58581c-.55229 0-1-.44772-1-1s.44771-1 1-1h10.00001c.5523 0 1 .44771 1 1z\"><\/path><\/svg>\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">Neden Manay CPA?<\/span>\n\t\t\t\t\t<\/span>\n\t\t\t\t\t<\/a>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-15e29a6d elementor-widget elementor-widget-heading\" data-id=\"15e29a6d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Beyannamenizi Do\u011fru \u015eekilde Tamamlay\u0131n<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-17d695cc elementor-widget elementor-widget-text-editor\" data-id=\"17d695cc\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>ABD vergi sistemi, basit bir W-2 formu ve standart indirimden \u00e7ok daha karma\u015f\u0131kt\u0131r. Serbest meslek kazan\u00e7lar\u0131, kira gelirleri, sermaye kazan\u00e7lar\u0131 ve yurt d\u0131\u015f\u0131 varl\u0131klar\u0131n her biri kendine has bildirim kurallar\u0131na tabidir. Tek bir g\u00f6zden ka\u00e7\u0131rma veya hatal\u0131 s\u0131n\u0131fland\u0131rma, size ya fazla \u00f6denen vergi ya da sonradan kesilecek cezalar olarak do\u011frudan nakit kayb\u0131na mal olur.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-70682f4f e-flex e-con-boxed e-con e-parent\" data-id=\"70682f4f\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-60bc354a e-con-full e-flex e-con e-child\" data-id=\"60bc354a\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-68495b62 e-con-full e-flex e-con e-child\" data-id=\"68495b62\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-2f1117fb elementor-pagination-type-progressbar elementor-arrows-position-inside elementor-widget elementor-widget-n-carousel\" data-id=\"2f1117fb\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;carousel_items&quot;:[{&quot;slide_title&quot;:&quot;Slide #1&quot;,&quot;_id&quot;:&quot;accae2c&quot;},{&quot;slide_title&quot;:&quot;Slide #2&quot;,&quot;_id&quot;:&quot;33bdd93&quot;},{&quot;slide_title&quot;:&quot;Slide #3&quot;,&quot;_id&quot;:&quot;ce54d37&quot;},{&quot;slide_title&quot;:&quot;Slide #4&quot;,&quot;_id&quot;:&quot;38d1728&quot;},{&quot;slide_title&quot;:&quot;Slide #5&quot;,&quot;_id&quot;:&quot;9c312f5&quot;},{&quot;slide_title&quot;:&quot;Slide #6&quot;,&quot;_id&quot;:&quot;31e30d1&quot;},{&quot;slide_title&quot;:&quot;Slide #7&quot;,&quot;_id&quot;:&quot;1a327e9&quot;},{&quot;slide_title&quot;:&quot;Slide #8&quot;,&quot;_id&quot;:&quot;bfc9ebe&quot;},{&quot;slide_title&quot;:&quot;Slide #9&quot;,&quot;_id&quot;:&quot;71ed1df&quot;},{&quot;slide_title&quot;:&quot;Slide #1&quot;,&quot;_id&quot;:&quot;fb586a4&quot;}],&quot;slides_to_show&quot;:&quot;3&quot;,&quot;autoplay_speed&quot;:3000,&quot;pagination&quot;:&quot;progressbar&quot;,&quot;image_spacing_custom&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:30,&quot;sizes&quot;:[]},&quot;slides_to_show_tablet&quot;:&quot;2&quot;,&quot;slides_to_show_mobile&quot;:&quot;1&quot;,&quot;autoplay&quot;:&quot;yes&quot;,&quot;pause_on_hover&quot;:&quot;yes&quot;,&quot;pause_on_interaction&quot;:&quot;yes&quot;,&quot;infinite&quot;:&quot;yes&quot;,&quot;speed&quot;:500,&quot;offset_sides&quot;:&quot;none&quot;,&quot;arrows&quot;:&quot;yes&quot;,&quot;image_spacing_custom_laptop&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;image_spacing_custom_tablet&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;image_spacing_custom_mobile&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]}}\" data-widget_type=\"nested-carousel.default\">\n\t\t\t\t\t\t\t<div class=\"e-n-carousel swiper\" role=\"region\" aria-roledescription=\"carousel\" aria-label=\"Carousel\" dir=\"ltr\">\n\t\t\t<div class=\"swiper-wrapper\" aria-live=\"off\">\n\t\t\t\t\t\t\t\t\t\t<div class=\"swiper-slide\" data-slide=\"1\" role=\"group\" aria-roledescription=\"slide\" aria-label=\"1 of 10\">\n\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-3d8c133e e-flex e-con-boxed e-con e-child\" data-id=\"3d8c133e\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-5d6d81c9 elementor-position-top elementor-widget elementor-widget-image-box\" data-id=\"5d6d81c9\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image-box.default\">\n\t\t\t\t\t<div class=\"elementor-image-box-wrapper\"><figure class=\"elementor-image-box-img\"><img loading=\"lazy\" decoding=\"async\" width=\"363\" height=\"321\" src=\"https:\/\/www.manaycpa.com\/wp-content\/uploads\/2025\/08\/rating-1.png\" class=\"attachment-full size-full wp-image-66937\" alt=\"Derecelendirme\" srcset=\"https:\/\/www.manaycpa.com\/wp-content\/uploads\/2025\/08\/rating-1.png 363w, https:\/\/www.manaycpa.com\/wp-content\/uploads\/2025\/08\/rating-1-300x265.png 300w\" sizes=\"(max-width: 363px) 100vw, 363px\" \/><\/figure><div class=\"elementor-image-box-content\"><h3 class=\"elementor-image-box-title\">ABD pazar\u0131nda 20 y\u0131l\u0131 a\u015fk\u0131n deneyim<\/h3><p class=\"elementor-image-box-description\">M\u00fc\u015fterilerinizin tek seferlik an\u0131nda \u00f6deme yapmas\u0131 veya otomatik \u00f6demeler i\u00e7in ayarlama yapmas\u0131 kolayd\u0131r.<\/p><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"swiper-slide\" data-slide=\"2\" role=\"group\" aria-roledescription=\"slide\" aria-label=\"2 of 10\">\n\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-1c19bc50 e-flex e-con-boxed e-con e-child\" data-id=\"1c19bc50\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-442788a0 elementor-position-top elementor-widget elementor-widget-image-box\" data-id=\"442788a0\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image-box.default\">\n\t\t\t\t\t<div class=\"elementor-image-box-wrapper\"><figure class=\"elementor-image-box-img\"><img loading=\"lazy\" decoding=\"async\" width=\"320\" height=\"321\" src=\"https:\/\/www.manaycpa.com\/wp-content\/uploads\/2025\/08\/statistics.png\" class=\"attachment-full size-full wp-image-66939\" alt=\"Istatistikler\" srcset=\"https:\/\/www.manaycpa.com\/wp-content\/uploads\/2025\/08\/statistics.png 320w, https:\/\/www.manaycpa.com\/wp-content\/uploads\/2025\/08\/statistics-300x300.png 300w, https:\/\/www.manaycpa.com\/wp-content\/uploads\/2025\/08\/statistics-150x150.png 150w\" sizes=\"(max-width: 320px) 100vw, 320px\" \/><\/figure><div class=\"elementor-image-box-content\"><h3 class=\"elementor-image-box-title\">7.000'den fazla m\u00fc\u015fteri ve 1 milyar dolar\u0131n \u00fczerinde toplam finansal i\u015flem y\u00f6netimi<\/h3><p class=\"elementor-image-box-description\">Herhangi bir \u00f6demenin durumunu her yerde ve her zaman kolayca g\u00f6r\u00fcnt\u00fcleyin, Monoline'a ba\u011flan\u0131n, mutabakat otomatiktir.<\/p><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"swiper-slide\" data-slide=\"3\" role=\"group\" aria-roledescription=\"slide\" aria-label=\"3 of 10\">\n\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-49f24c53 e-flex e-con-boxed e-con e-child\" data-id=\"49f24c53\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-58a48903 elementor-position-top elementor-widget elementor-widget-image-box\" data-id=\"58a48903\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image-box.default\">\n\t\t\t\t\t<div class=\"elementor-image-box-wrapper\"><figure class=\"elementor-image-box-img\"><img loading=\"lazy\" decoding=\"async\" width=\"81\" height=\"81\" src=\"https:\/\/www.manaycpa.com\/wp-content\/uploads\/2025\/08\/certified-public-accountant-sign-or-stamp-vector-27829422-1.png\" class=\"attachment-full size-full wp-image-66941\" alt=\"\" \/><\/figure><div class=\"elementor-image-box-content\"><h3 class=\"elementor-image-box-title\">CPA lisansl\u0131 ve deneyimli ekip<\/h3><p class=\"elementor-image-box-description\">Monoline, kart \u00fccreti olmadan do\u011frudan banka \u00f6demelerini tahsil eder, b\u00f6ylece y\u00f6netici zaman\u0131 bo\u015fa harcanmaz.<\/p><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"swiper-slide\" data-slide=\"4\" role=\"group\" aria-roledescription=\"slide\" aria-label=\"4 of 10\">\n\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-55cd1c03 e-flex e-con-boxed e-con e-child\" data-id=\"55cd1c03\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-2cbce512 elementor-position-top elementor-widget elementor-widget-image-box\" data-id=\"2cbce512\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image-box.default\">\n\t\t\t\t\t<div class=\"elementor-image-box-wrapper\"><figure class=\"elementor-image-box-img\"><img loading=\"lazy\" decoding=\"async\" width=\"331\" height=\"80\" src=\"https:\/\/www.manaycpa.com\/wp-content\/uploads\/2025\/08\/flags.png\" class=\"attachment-full size-full wp-image-66943\" alt=\"Bayraklar\" srcset=\"https:\/\/www.manaycpa.com\/wp-content\/uploads\/2025\/08\/flags.png 331w, https:\/\/www.manaycpa.com\/wp-content\/uploads\/2025\/08\/flags-300x73.png 300w\" sizes=\"(max-width: 331px) 100vw, 331px\" \/><\/figure><div class=\"elementor-image-box-content\"><h3 class=\"elementor-image-box-title\">4 dilde sunulan hizmetler<\/h3><p class=\"elementor-image-box-description\">M\u00fc\u015fterilerinizin tek seferlik an\u0131nda \u00f6deme yapmas\u0131 veya otomatik \u00f6demeler i\u00e7in ayarlama yapmas\u0131 kolayd\u0131r.<\/p><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"swiper-slide\" data-slide=\"5\" role=\"group\" aria-roledescription=\"slide\" aria-label=\"5 of 10\">\n\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-a157421 e-flex e-con-boxed e-con e-child\" data-id=\"a157421\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-8f7ace5 elementor-position-top elementor-widget elementor-widget-image-box\" data-id=\"8f7ace5\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image-box.default\">\n\t\t\t\t\t<div class=\"elementor-image-box-wrapper\"><figure class=\"elementor-image-box-img\"><img loading=\"lazy\" decoding=\"async\" width=\"80\" height=\"80\" src=\"https:\/\/www.manaycpa.com\/wp-content\/uploads\/2025\/08\/handshake.png\" class=\"attachment-full size-full wp-image-66944\" alt=\"EL SIKI\u015eMA\" \/><\/figure><div class=\"elementor-image-box-content\"><h3 class=\"elementor-image-box-title\">\u0130malat, start-up, perakende, e-ticaret ve teknoloji dahil olmak \u00fczere \u00e7ok \u00e7e\u015fitli sekt\u00f6rlere hizmet vermek<\/h3><p class=\"elementor-image-box-description\">Herhangi bir \u00f6demenin durumunu her yerde ve her zaman kolayca g\u00f6r\u00fcnt\u00fcleyin, Monoline'a ba\u011flan\u0131n, mutabakat otomatiktir.<\/p><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"swiper-slide\" data-slide=\"6\" role=\"group\" aria-roledescription=\"slide\" aria-label=\"6 of 10\">\n\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-6b0d93f0 e-flex e-con-boxed e-con e-child\" data-id=\"6b0d93f0\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-e88d539 elementor-position-top elementor-widget elementor-widget-image-box\" data-id=\"e88d539\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image-box.default\">\n\t\t\t\t\t<div class=\"elementor-image-box-wrapper\"><figure class=\"elementor-image-box-img\"><img loading=\"lazy\" decoding=\"async\" width=\"81\" height=\"80\" src=\"https:\/\/www.manaycpa.com\/wp-content\/uploads\/2025\/08\/usa.png\" class=\"attachment-full size-full wp-image-66945\" alt=\"ABD\" \/><\/figure><div class=\"elementor-image-box-content\"><h3 class=\"elementor-image-box-title\">50 Eyalete Hizmet Veriyoruz<\/h3><p class=\"elementor-image-box-description\">Monoline, kart \u00fccreti olmadan do\u011frudan banka \u00f6demelerini tahsil eder, b\u00f6ylece y\u00f6netici zaman\u0131 bo\u015fa harcanmaz.<\/p><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"swiper-slide\" data-slide=\"7\" role=\"group\" aria-roledescription=\"slide\" aria-label=\"7 of 10\">\n\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-6ab46f55 e-flex e-con-boxed e-con e-child\" data-id=\"6ab46f55\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-59e176a8 elementor-position-top elementor-widget elementor-widget-image-box\" data-id=\"59e176a8\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image-box.default\">\n\t\t\t\t\t<div class=\"elementor-image-box-wrapper\"><figure class=\"elementor-image-box-img\"><img loading=\"lazy\" decoding=\"async\" width=\"81\" height=\"80\" src=\"https:\/\/www.manaycpa.com\/wp-content\/uploads\/2025\/08\/success.png\" class=\"attachment-full size-full wp-image-66946\" alt=\"Ba\u015far\u0131\" \/><\/figure><div class=\"elementor-image-box-content\"><h3 class=\"elementor-image-box-title\">M\u00fc\u015fteri ba\u015far\u0131s\u0131 ve memnuniyeti en \u00f6nemli \u00f6nceliklerimizdir<\/h3><p class=\"elementor-image-box-description\">M\u00fc\u015fterilerinizin tek seferlik an\u0131nda \u00f6deme yapmas\u0131 veya otomatik \u00f6demeler i\u00e7in ayarlama yapmas\u0131 kolayd\u0131r.<\/p><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"swiper-slide\" data-slide=\"8\" role=\"group\" aria-roledescription=\"slide\" aria-label=\"8 of 10\">\n\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-4a83b288 e-flex e-con-boxed e-con e-child\" data-id=\"4a83b288\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-30b5a406 elementor-position-top elementor-widget elementor-widget-image-box\" data-id=\"30b5a406\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image-box.default\">\n\t\t\t\t\t<div class=\"elementor-image-box-wrapper\"><figure class=\"elementor-image-box-img\"><img loading=\"lazy\" decoding=\"async\" width=\"82\" height=\"81\" src=\"https:\/\/www.manaycpa.com\/wp-content\/uploads\/2025\/08\/earth.png\" class=\"attachment-full size-full wp-image-66947\" alt=\"Toprak\" \/><\/figure><div class=\"elementor-image-box-content\"><h3 class=\"elementor-image-box-title\">4 k\u0131tada 80'den fazla \u00e7al\u0131\u015fan<\/h3><p class=\"elementor-image-box-description\">M\u00fc\u015fterilerinizin tek seferlik an\u0131nda \u00f6deme yapmas\u0131 veya otomatik \u00f6demeler i\u00e7in ayarlama yapmas\u0131 kolayd\u0131r.<\/p><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"swiper-slide\" data-slide=\"9\" role=\"group\" aria-roledescription=\"slide\" aria-label=\"9 of 10\">\n\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-7dd73797 e-flex e-con-boxed e-con e-child\" data-id=\"7dd73797\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-6ca142cf elementor-position-top elementor-widget elementor-widget-image-box\" data-id=\"6ca142cf\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image-box.default\">\n\t\t\t\t\t<div class=\"elementor-image-box-wrapper\"><figure class=\"elementor-image-box-img\"><img loading=\"lazy\" decoding=\"async\" width=\"81\" height=\"80\" src=\"https:\/\/www.manaycpa.com\/wp-content\/uploads\/2025\/08\/cloud.png\" class=\"attachment-full size-full wp-image-66948\" alt=\"Bulut\" \/><\/figure><div class=\"elementor-image-box-content\"><h3 class=\"elementor-image-box-title\">G\u00fcvenli bulut teknolojileri<\/h3><p class=\"elementor-image-box-description\">M\u00fc\u015fterilerinizin tek seferlik an\u0131nda \u00f6deme yapmas\u0131 veya otomatik \u00f6demeler i\u00e7in ayarlama yapmas\u0131 kolayd\u0131r.<\/p><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t\t\t\t<div class=\"swiper-slide\" data-slide=\"10\" role=\"group\" aria-roledescription=\"slide\" aria-label=\"10 of 10\">\n\t\t\t\t\t\t\t<div class=\"elementor-element elementor-element-5c099770 e-flex e-con-boxed e-con e-child\" data-id=\"5c099770\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-496367f1 elementor-position-top elementor-widget elementor-widget-image-box\" data-id=\"496367f1\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image-box.default\">\n\t\t\t\t\t<div class=\"elementor-image-box-wrapper\"><figure class=\"elementor-image-box-img\"><img loading=\"lazy\" decoding=\"async\" width=\"81\" height=\"80\" src=\"https:\/\/www.manaycpa.com\/wp-content\/uploads\/2025\/08\/communication.png\" class=\"attachment-full size-full wp-image-66949\" alt=\"Ileti\u015fim\" \/><\/figure><div class=\"elementor-image-box-content\"><h3 class=\"elementor-image-box-title\">M\u00fc\u015fteri gruplar\u0131 ile sorunsuz ileti\u015fim<\/h3><p class=\"elementor-image-box-description\">M\u00fc\u015fterilerinizin tek seferlik an\u0131nda \u00f6deme yapmas\u0131 veya otomatik \u00f6demeler i\u00e7in ayarlama yapmas\u0131 kolayd\u0131r.<\/p><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<div class=\"elementor-swiper-button elementor-swiper-button-prev\" role=\"button\" tabindex=\"0\" 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308 863 321 871 338 875 354 875 371 875 388 867 400 854L696 533Z\"><\/path><\/svg>\t\t\t<\/div>\n\t\t\t\t\t<div class=\"swiper-pagination\"><\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-7b0e68ad e-flex e-con-boxed e-con e-child\" data-id=\"7b0e68ad\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-341dd905 e-con-full e-flex e-con e-child\" data-id=\"341dd905\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;sticky&quot;:&quot;top&quot;,&quot;sticky_on&quot;:[&quot;desktop&quot;,&quot;tablet&quot;],&quot;sticky_offset&quot;:30,&quot;sticky_parent&quot;:&quot;yes&quot;,&quot;sticky_effects_offset&quot;:0,&quot;sticky_anchor_link_offset&quot;:0}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-64889650 elementor-widget elementor-widget-table-of-contents\" data-id=\"64889650\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;headings_by_tags&quot;:[&quot;h6&quot;],&quot;container&quot;:&quot;.content-wrapper&quot;,&quot;exclude_headings_by_selector&quot;:[],&quot;no_headings_message&quot;:&quot;No headings were found on this page.&quot;,&quot;marker_view&quot;:&quot;numbers&quot;,&quot;hierarchical_view&quot;:&quot;yes&quot;,&quot;min_height&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;min_height_laptop&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;min_height_tablet&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;min_height_mobile&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]}}\" data-widget_type=\"table-of-contents.default\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-toc__header\">\n\t\t\t\t\t\t<h5 class=\"elementor-toc__header-title\">\n\t\t\t\t\u0130\u00e7indekiler\t\t\t<\/h5>\n\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div id=\"elementor-toc__64889650\" class=\"elementor-toc__body\">\n\t\t\t<div class=\"elementor-toc__spinner-container\">\n\t\t\t\t<svg class=\"elementor-toc__spinner eicon-animation-spin e-font-icon-svg e-eicon-loading\" aria-hidden=\"true\" viewBox=\"0 0 1000 1000\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M500 975V858C696 858 858 696 858 500S696 142 500 142 142 304 142 500H25C25 237 238 25 500 25S975 237 975 500 763 975 500 975Z\"><\/path><\/svg>\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-653b50e5 e-con-full e-flex e-con e-child\" data-id=\"653b50e5\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-69a57518 elementor-widget elementor-widget-image\" data-id=\"69a57518\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"715\" height=\"410\" src=\"https:\/\/www.manaycpa.com\/wp-content\/uploads\/2026\/04\/ToC-Tax-6.png\" class=\"attachment-large size-large wp-image-71737\" alt=\"ToC \u2013 Vergi \u2013\" srcset=\"https:\/\/www.manaycpa.com\/wp-content\/uploads\/2026\/04\/ToC-Tax-6.png 715w, https:\/\/www.manaycpa.com\/wp-content\/uploads\/2026\/04\/ToC-Tax-6-300x172.png 300w, https:\/\/www.manaycpa.com\/wp-content\/uploads\/2026\/04\/ToC-Tax-6-650x373.png 650w\" sizes=\"(max-width: 715px) 100vw, 715px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-2d602ba6 e-con-full content-wrapper e-flex e-con e-child\" data-id=\"2d602ba6\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-6e45e270 elementor-widget elementor-widget-heading\" data-id=\"6e45e270\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h6 class=\"elementor-heading-title elementor-size-default\">Nitelikli Temett\u00fc Uygulamas\u0131 Belirli Elde Tutma S\u00fcresi ve Kaynak \u015eartlar\u0131n\u0131n Kar\u015f\u0131lanmas\u0131n\u0131 Gerektirir<\/h6>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5c4c1d71 elementor-widget elementor-widget-text-editor\" data-id=\"5c4c1d71\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p data-path-to-node=\"1\">Bir temett\u00fc gelirinin %0, %15 veya %20&#8217;lik avantajl\u0131 vergi oranlar\u0131na tabi olabilmesi i\u00e7in iki \u015fart\u0131n yerine getirilmesi gerekir: Temett\u00fcn\u00fcn bir ABD \u015firketi veya \u015fartlar\u0131 ta\u015f\u0131yan yabanc\u0131 bir \u015firket taraf\u0131ndan \u00f6denmi\u015f olmas\u0131 ve al\u0131c\u0131n\u0131n, temett\u00fc \u00e7\u0131k\u0131\u015f tarihinden (ex-dividend date) 60 g\u00fcn \u00f6nce ba\u015flayan 121 g\u00fcnl\u00fck d\u00f6nem i\u00e7inde ilgili hisse senedini 60 g\u00fcnden fazla elinde tutmu\u015f olmas\u0131 gerekir.<\/p><p data-path-to-node=\"2\">Hissenin temett\u00fc \u00e7\u0131k\u0131\u015f tarihinden hemen \u00f6nce al\u0131nmas\u0131 veya hemen sonra sat\u0131lmas\u0131 nedeniyle elde tutma s\u00fcresi \u015fart\u0131 kar\u015f\u0131lanmazsa, Form 1099-DIV&#8217;de ne g\u00f6r\u00fcn\u00fcrse g\u00f6r\u00fcns\u00fcn, temett\u00fc nitelikli olmayan (adi) stat\u00fcye ge\u00e7er ve normal gelir vergisi oranlar\u0131yla vergilendirilir. Manay CPA, i\u015flem hareketlerinizi temett\u00fc \u00e7\u0131k\u0131\u015f tarihlerine g\u00f6re inceler ve her temett\u00fcn\u00fcn nitelikli durumunu \u00f6deyen kurumun varsay\u0131lan s\u0131n\u0131fland\u0131rmas\u0131na g\u00f6re de\u011fil, ger\u00e7ek elde tutma s\u00fcrenize dayanarak do\u011frular.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-32e4588c elementor-widget elementor-widget-heading\" data-id=\"32e4588c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h6 class=\"elementor-heading-title elementor-size-default\">Yabanc\u0131 Temett\u00fcler Avantajl\u0131 Oranlara ve Yabanc\u0131 Vergi Kredilerine Uygun Olabilir<\/h6>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-90fac21 elementor-widget elementor-widget-text-editor\" data-id=\"90fac21\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p data-path-to-node=\"5\">Uygun yabanc\u0131 kurumlar (ABD ile \u00e7ifte vergilendirmeyi \u00f6nleme anla\u015fmas\u0131 bulunan bir \u00fclkede yerle\u015fik olan veya hisseleri yetkili ABD borsalar\u0131nda i\u015flem g\u00f6ren firmalar) taraf\u0131ndan da\u011f\u0131t\u0131lan k\u00e2r paylar\u0131, elde tutma vadesi sa\u011fland\u0131\u011f\u0131 takdirde, ABD i\u00e7indeki \u015firketlerle ayn\u0131 d\u00fc\u015f\u00fck vergi oranlar\u0131na tabi tutulabilir.<\/p><p data-path-to-node=\"6\">ABD&#8217;deki yat\u0131r\u0131mc\u0131ya ula\u015fmadan \u00f6nce yurtd\u0131\u015f\u0131nda stopaj kesintisine u\u011frayan temett\u00fcler, bu kazan\u00e7 nedeniyle ABD&#8217;de do\u011facak vergi borcunuzdan do\u011frudan d\u00fc\u015f\u00fclebilecek bir yabanc\u0131 vergi kredisi de kazand\u0131rabilir. Manay CPA, portf\u00f6y\u00fcn\u00fczdeki t\u00fcm yurtd\u0131\u015f\u0131 temett\u00fc hareketlerini ayr\u0131\u015ft\u0131r\u0131r, ilgili yabanc\u0131 \u015firketin yasal muafiyet stat\u00fcs\u00fcn\u00fc teyit eder, en do\u011fru vergi oran\u0131n\u0131 yans\u0131t\u0131r ve k\u00e2r pay\u0131ndan kesilen yurtd\u0131\u015f\u0131 vergileri i\u00e7in yabanc\u0131 vergi indirimi haklar\u0131n\u0131z\u0131 eksiksiz hesaplar.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-51a49ea elementor-widget elementor-widget-image\" data-id=\"51a49ea\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"715\" height=\"410\" src=\"https:\/\/www.manaycpa.com\/wp-content\/uploads\/2026\/04\/ToC-4.png\" class=\"attachment-large size-large wp-image-71723\" alt=\"ToC \u2013\" srcset=\"https:\/\/www.manaycpa.com\/wp-content\/uploads\/2026\/04\/ToC-4.png 715w, https:\/\/www.manaycpa.com\/wp-content\/uploads\/2026\/04\/ToC-4-300x172.png 300w, https:\/\/www.manaycpa.com\/wp-content\/uploads\/2026\/04\/ToC-4-650x373.png 650w\" sizes=\"(max-width: 715px) 100vw, 715px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-754a3811 elementor-widget elementor-widget-heading\" data-id=\"754a3811\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h6 class=\"elementor-heading-title elementor-size-default\">Y\u00fcksek Gelirli M\u00fckellefler \u0130\u00e7in Net Yat\u0131r\u0131m Geliri Vergisi Temett\u00fc Gelirine Uygulan\u0131r<\/h6>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5f56f486 elementor-widget elementor-widget-text-editor\" data-id=\"5f56f486\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p data-path-to-node=\"1\">Section 1411 kapsam\u0131ndaki %3,8&#8217;lik bir ek vergi olan net yat\u0131r\u0131m geliri vergisi; de\u011fi\u015ftirilmi\u015f d\u00fczeltilmi\u015f br\u00fct geliri (MAGI) bekar beyan verenler i\u00e7in 200.000$&#8217;\u0131, ortak beyan verenler i\u00e7in ise 250.000$&#8217;\u0131 a\u015fan bireysel m\u00fckelleflerin net yat\u0131r\u0131m gelirlerine uygulan\u0131r. Hem nitelikli hem de nitelikli olmayan temett\u00fc gelirleri net yat\u0131r\u0131m geliri say\u0131l\u0131r ve bu e\u015fi\u011fin \u00fczerindeki m\u00fckellefler i\u00e7in s\u00f6z konusu ek vergiye tabi tutulur.<\/p><p data-path-to-node=\"2\">NIIT (Net Investment Income Tax) e\u015fi\u011finin \u00fczerindeki yat\u0131r\u0131mc\u0131lar i\u00e7in, nitelikli olmayan temett\u00fclerdeki efektif vergi oran\u0131 %40,8&#8217;e ula\u015fabilir (%37&#8217;lik normal gelir vergisi oran\u0131 art\u0131 %3,8&#8217;lik ek vergi). Nitelikli temett\u00fcler bile %23,8&#8217;lik bir efektif oranla vergilendirilebilir (%20&#8217;lik maksimum nitelikli temett\u00fc oran\u0131 art\u0131 %3,8&#8217;lik ek vergi). Manay CPA, ge\u00e7erli gelir e\u015fiklerinin \u00fczerindeki m\u00fc\u015fteriler i\u00e7in her yat\u0131r\u0131m geliri vergisi \u00e7al\u0131\u015fmas\u0131n\u0131n standart bir par\u00e7as\u0131 olarak NIIT analizine yer verir.<\/p><p class=\"font-claude-response-body break-words whitespace-normal leading-[1.7]\">NIIT e\u015fi\u011finin \u00fczerindeki yat\u0131r\u0131mc\u0131lar i\u00e7in, niteliksiz temett\u00fcler \u00fczerindeki etkin vergi oran\u0131 %40,8&#8217;e ula\u015fabilir \u2014 %37 normal gelir oran\u0131 art\u0131 %3,8 ek \u00fccret. Nitelikli temett\u00fcler bile %23,8 etkin oranla vergilendirilebilir \u2014 %20 maksimum nitelikli temett\u00fc oran\u0131 art\u0131 %3,8 ek \u00fccret. Manay CPA, ge\u00e7erli gelir e\u015fiklerinin \u00fczerindeki m\u00fc\u015fteriler i\u00e7in her yat\u0131r\u0131m gelir vergisi g\u00f6revinin standart bile\u015feni olarak NIIT analizini i\u00e7erir.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-69ddd369 md:pt-80 md:pb-80 pt-50 pb-50 e-flex e-con-boxed e-con e-parent\" data-id=\"69ddd369\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-65b8aa6 e-con-full e-flex e-con e-child\" data-id=\"65b8aa6\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-6cf82121 e-con-full e-flex e-con e-child\" data-id=\"6cf82121\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-6d0fbc77 elementor-widget elementor-widget-heading\" data-id=\"6d0fbc77\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">S\u0131k\u00e7a Sorulan Sorular<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-1e72ec09 e-con-full e-flex e-con e-child\" data-id=\"1e72ec09\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-3bff0c83 elementor-widget elementor-widget-n-accordion\" data-id=\"3bff0c83\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;default_state&quot;:&quot;expanded&quot;,&quot;max_items_expended&quot;:&quot;one&quot;,&quot;n_accordion_animation_duration&quot;:{&quot;unit&quot;:&quot;ms&quot;,&quot;size&quot;:400,&quot;sizes&quot;:[]}}\" data-widget_type=\"nested-accordion.default\">\n\t\t\t\t\t\t\t<div class=\"e-n-accordion\" aria-label=\"Accordion. Open links with Enter or Space, close with Escape, and navigate with Arrow Keys\">\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-1000\" class=\"e-n-accordion-item\" open>\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"1\" tabindex=\"0\" aria-expanded=\"true\" aria-controls=\"e-n-accordion-item-1000\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> Nitelikli ve niteliksiz temett\u00fcler aras\u0131ndaki fark nedir? <\/div><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><i aria-hidden=\"true\" class=\"lu lu-minus\"><\/i><\/span>\n\t\t\t<span class='e-closed'><i aria-hidden=\"true\" class=\"lu lu-plus\"><\/i><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-1000\" class=\"elementor-element elementor-element-1b5fb720 e-con-full pt-5 excl e-flex e-con e-child\" data-id=\"1b5fb720\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-7d87e13f elementor-widget elementor-widget-text-editor\" data-id=\"7d87e13f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Nitelikli temett\u00fcler, normal gelir vergisi oranlar\u0131 yerine, gelirinize ba\u011fl\u0131 olarak %0, %15 veya %20 gibi avantajl\u0131 uzun vadeli sermaye kazanc\u0131 oranlar\u0131yla vergilendirilir. Bir temett\u00fcn\u00fcn nitelikli say\u0131labilmesi i\u00e7in \u00f6demenin bir ABD \u015firketi veya \u015fartlar\u0131 ta\u015f\u0131yan yabanc\u0131 bir \u015firket taraf\u0131ndan yap\u0131lmas\u0131 ve al\u0131c\u0131n\u0131n, temett\u00fc \u00e7\u0131k\u0131\u015f tarihini (ex-dividend date) kapsayan 121 g\u00fcnl\u00fck pencere i\u00e7inde ilgili hisse senedini 60 g\u00fcnden fazla elinde tutmu\u015f olmas\u0131 gerekir. Para piyasas\u0131 fonlar\u0131ndan gelen temett\u00fcler, belirli GYO&#8217;lar (Gayrimenkul Yat\u0131r\u0131m Ortakl\u0131klar\u0131) ve gerekli s\u00fcre boyunca elde tutulmayan hisselerden \u00f6denen k\u00e2r paylar\u0131 dahil nitelikli olmayan temett\u00fcler ise %37&#8217;ye varan normal gelir vergisi oranlar\u0131yla vergilendirilir.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-1001\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"2\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-1001\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> 1099-DIV formumda g\u00f6sterilen temett\u00fclerin do\u011fru \u015fekilde s\u0131n\u0131fland\u0131r\u0131l\u0131p s\u0131n\u0131fland\u0131r\u0131lmad\u0131\u011f\u0131n\u0131 nas\u0131l anlar\u0131m? <\/div><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><i aria-hidden=\"true\" class=\"lu lu-minus\"><\/i><\/span>\n\t\t\t<span class='e-closed'><i aria-hidden=\"true\" class=\"lu lu-plus\"><\/i><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-1001\" class=\"elementor-element elementor-element-37bd60ae e-con-full pt-5 excl e-flex e-con e-child\" data-id=\"37bd60ae\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-7c225246 elementor-widget elementor-widget-text-editor\" data-id=\"7c225246\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p class=\"font-claude-response-body break-words whitespace-pre-wrap leading-[1.7]\">Form 1099-DIV, \u00f6deyen kurumun varsay\u0131lan s\u0131n\u0131fland\u0131rmas\u0131n\u0131 yans\u0131tacak \u015fekilde, toplam adi temett\u00fcler i\u00e7in Kutu 1a&#8217;y\u0131 (Box 1a) ve nitelikli temett\u00fcler i\u00e7in Kutu 1b&#8217;yi (Box 1b) g\u00f6sterir. Ancak bu s\u0131n\u0131fland\u0131rma, ilgili hisse senetlerini gerekli elde tutma s\u00fcresi boyunca elinizde bulundurup bulundurmad\u0131\u011f\u0131n\u0131z\u0131 hesaba katmayabilir. Bir temett\u00fc \u00e7\u0131k\u0131\u015f tarihinden (ex-dividend date) hemen \u00f6nce hisse sat\u0131n ald\u0131ysan\u0131z veya hemen sonra satt\u0131ysan\u0131z, 1099 formunda nitelikli olarak g\u00f6sterilen baz\u0131 temett\u00fcler, sizin \u00f6zel elde tutma s\u00fcrenize ba\u011fl\u0131 olarak asl\u0131nda bu stat\u00fcy\u00fc kar\u015f\u0131lam\u0131yor olabilir. Manay CPA, fiili elde tutma s\u00fcreleriniz i\u00e7in do\u011fru nitelikli temett\u00fc tutar\u0131n\u0131 teyit etmek amac\u0131yla i\u015flem ge\u00e7mi\u015finizi temett\u00fc \u00e7\u0131k\u0131\u015f tarihlerine g\u00f6re detayl\u0131ca inceler.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-1002\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"3\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-1002\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> Temett\u00fc geliri alternatif asgari vergi (AMT) hesaplamam\u0131 etkiler mi? <\/div><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><i aria-hidden=\"true\" class=\"lu lu-minus\"><\/i><\/span>\n\t\t\t<span class='e-closed'><i aria-hidden=\"true\" class=\"lu lu-plus\"><\/i><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-1002\" class=\"elementor-element elementor-element-1ba7e9eb e-con-full pt-5 excl e-flex e-con e-child\" data-id=\"1ba7e9eb\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-3140fb74 elementor-widget elementor-widget-text-editor\" data-id=\"3140fb74\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p class=\"font-claude-response-body break-words whitespace-pre-wrap leading-[1.7]\">Nitelikli temett\u00fcler, standart gelir vergisinde oldu\u011fu gibi AMT hesaplan\u0131rken de avantajl\u0131 d\u00fc\u015f\u00fck oranlarla korunur ve do\u011frudan bir AMT kalemi say\u0131lmazlar. Buna kar\u015f\u0131n temett\u00fc gelirleri, <a href=\"https:\/\/www.manaycpa.com\/tr\/sozluk\/alternatif-asgari-vergi-amt\/\">alternatif asgari vergi<\/a> matrah\u0131n\u0131z\u0131 (AMTI) b\u00fcy\u00fcterek s\u00fcreci dolayl\u0131 yoldan de\u011fi\u015ftirir; bu matrah art\u0131\u015f\u0131, yasal s\u0131n\u0131r \u00e7izgisine yak\u0131n olan m\u00fckelleflerin AMT muafiyet haklar\u0131n\u0131n azalmas\u0131na yol a\u00e7abilir. Manay CPA, temett\u00fc kazan\u00e7lar\u0131n\u0131n hacmi nedeniyle AMT riskini tetikleyebilece\u011fi t\u00fcm senaryolarda, vergi beyan s\u00fcrecinin bir par\u00e7as\u0131 olarak kapsaml\u0131 AMT analizi ger\u00e7ekle\u015ftirir.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-1003\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"4\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-1003\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> Manay CPA, yabanc\u0131 yat\u0131r\u0131mlardan al\u0131nan temett\u00fcleri nas\u0131l y\u00f6netiyor? <\/div><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><i aria-hidden=\"true\" class=\"lu lu-minus\"><\/i><\/span>\n\t\t\t<span class='e-closed'><i aria-hidden=\"true\" class=\"lu lu-plus\"><\/i><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-1003\" class=\"elementor-element elementor-element-704a6c24 e-con-full pt-5 excl e-flex e-con e-child\" data-id=\"704a6c24\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-33627cf elementor-widget elementor-widget-text-editor\" data-id=\"33627cf\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Yabanc\u0131 \u015firketlerden al\u0131nan temett\u00fcler s\u00f6z konusu oldu\u011funda, ilgili kurumun avantajl\u0131 temett\u00fc oranlar\u0131 a\u00e7\u0131s\u0131ndan \u201cuygun yabanc\u0131 \u015firket\u201d stat\u00fcs\u00fcnde olup olmad\u0131\u011f\u0131n\u0131 belirleriz; bunu yaparken \u015firketin vergi anla\u015fmas\u0131 olan bir \u00fclkede kuruldu\u011funu veya hisse senetlerinin tescilli bir ABD menkul k\u0131ymetler piyasas\u0131nda i\u015flem g\u00f6rd\u00fc\u011f\u00fcn\u00fc do\u011frular\u0131z. Ard\u0131ndan, da\u011f\u0131t\u0131mdan \u00f6nce temett\u00fc \u00fczerinden \u00f6denen yabanc\u0131 stopaj vergileri i\u00e7in kullan\u0131labilecek yabanc\u0131 vergi kredisini hesaplar\u0131z. Yabanc\u0131 \u015firketlerde %10 veya daha fazla ortakl\u0131k pay\u0131 bulunan ABD\u2019li hissedarlar i\u00e7in, temett\u00fc raporlamas\u0131yla koordineli y\u00fcr\u00fct\u00fclmesi gereken ek Form 5471 bildirim y\u00fck\u00fcml\u00fcl\u00fckleri ge\u00e7erlidir.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-1004\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"5\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-1004\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> S-Corp Ortak Pay\u0131 Da\u011f\u0131t\u0131mlar\u0131 ve normal Temett\u00fc Vergisi aras\u0131ndaki farklar nelerdir? <\/div><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><i aria-hidden=\"true\" class=\"lu lu-minus\"><\/i><\/span>\n\t\t\t<span class='e-closed'><i aria-hidden=\"true\" class=\"lu lu-plus\"><\/i><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-1004\" class=\"elementor-element elementor-element-5fe8d58 e-con-full pt-5 excl e-flex e-con e-child\" data-id=\"5fe8d58\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-29dd197f elementor-widget elementor-widget-text-editor\" data-id=\"29dd197f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>S tipi anonim \u015firketlerden (S-Corporation) yap\u0131lan \u00f6demeler teknik olarak temett\u00fc (k\u00e2r pay\u0131) de\u011fildir; kurum d\u00fczeyinde hi\u00e7bir vergi \u00f6demeyen bir i\u015fletmenin, halihaz\u0131rda ortak d\u00fczeyinde vergilendirilmi\u015f kazanc\u0131n\u0131n da\u011f\u0131t\u0131lmas\u0131d\u0131r. S-Corp da\u011f\u0131t\u0131mlar\u0131, hissedar\u0131n sermaye pay\u0131 s\u0131n\u0131rlar\u0131 i\u00e7inde kald\u0131\u011f\u0131 s\u00fcrece genellikle vergiye tabi de\u011fildir ve kurum d\u00fczeyinde bir kurumlar vergisine tabi tutulmad\u0131klar\u0131 i\u00e7in \u201cnitelikli temett\u00fc oran\u0131\u201d gibi bir konuyu bar\u0131nd\u0131rmazlar. Sermaye pay\u0131n\u0131 a\u015fan da\u011f\u0131t\u0131mlar ise sermaye kazanc\u0131 (capital gains) olarak i\u015flem g\u00f6r\u00fcr. Buna kar\u015f\u0131l\u0131k, C tipi anonim \u015firketlerin (C-Corporation) temett\u00fcleri, kurum d\u00fczeyinde zaten vergilendirilmi\u015f olan \u015firket k\u00e2rlar\u0131n\u0131 temsil eder ve hissedar d\u00fczeyinde bir kez daha vergilendirilir; bu durum, nitelikli temett\u00fc oran\u0131n\u0131n k\u0131smen hafifletti\u011fi klasik \u201c\u00e7ifte vergilendirme\u201d (double taxation) sistemidir.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-12fddf45 e-con-full excl e-flex e-con e-child\" data-id=\"12fddf45\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t<div class=\"elementor-element elementor-element-3a95f0ae e-con-full e-flex e-con e-child\" data-id=\"3a95f0ae\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-55571bd8 elementor-position-inline-start elementor-view-default elementor-mobile-position-block-start elementor-widget elementor-widget-icon-box\" data-id=\"55571bd8\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-box.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-box-wrapper\">\n\n\t\t\t\t\t\t<div class=\"elementor-icon-box-icon\">\n\t\t\t\t<span  class=\"elementor-icon\">\n\t\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"39\" height=\"39\" viewBox=\"0 0 39 39\" fill=\"none\"><path d=\"M26.0466 11.0176H26.0616M31.6716 11.0176H31.6866M38.2491 10.6107C38.2491 15.5645 34.0509 19.5807 28.8741 19.5807C28.2641 19.5807 27.6597 19.5245 27.0609 19.412C26.6297 19.3313 26.4141 19.292 26.2641 19.3145C26.1141 19.337 25.9003 19.4495 25.4766 19.6763C24.2633 20.323 22.8671 20.5404 21.5147 20.2932C22.0316 19.6545 22.3821 18.8975 22.5347 18.0901C22.6284 17.5932 22.3959 17.1113 22.0472 16.7588C20.42 15.1258 19.5041 12.916 19.4991 10.6107C19.4991 5.65883 23.6972 1.64258 28.8741 1.64258C34.0509 1.64258 38.2491 5.65883 38.2491 10.6107ZM11.0653 37.2676H5.84532C5.2397 37.2676 4.63032 37.1813 4.07345 36.9432C2.2622 36.1651 1.34157 35.1357 0.914072 34.4926C0.79805 34.3144 0.741047 34.1043 0.751143 33.8919C0.761239 33.6796 0.837922 33.4758 0.970322 33.3095C3.07032 30.5195 7.94532 28.8357 11.0747 28.8357C14.2022 28.8357 19.0697 30.5195 21.1697 33.3095C21.4341 33.6601 21.4697 34.127 21.2259 34.4926C20.7966 35.1357 19.8759 36.1651 18.0647 36.9432C17.502 37.1696 16.8993 37.28 16.2928 37.2676H11.0653ZM16.2853 19.0595C16.2843 19.743 16.1487 20.4196 15.8862 21.0508C15.6238 21.6819 15.2395 22.2551 14.7555 22.7378C14.2715 23.2204 13.6971 23.603 13.0653 23.8636C12.4334 24.1243 11.7564 24.2579 11.0728 24.257C9.69302 24.2579 8.36928 23.711 7.39256 22.7364C6.41583 21.7618 5.86606 20.4393 5.86407 19.0595C5.86481 18.3759 6.00017 17.6992 6.26243 17.068C6.52469 16.4368 6.90871 15.8634 7.39256 15.3806C7.87641 14.8978 8.45062 14.515 9.0824 14.2541C9.71418 13.9932 10.3912 13.8593 11.0747 13.8601C11.7582 13.8593 12.4352 13.9932 13.067 14.2541C13.6988 14.515 14.273 14.8978 14.7568 15.3806C15.2407 15.8634 15.6247 16.4368 15.887 17.068C16.1492 17.6992 16.2846 18.3759 16.2853 19.0595Z\" stroke=\"#131313\" stroke-width=\"1.5\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><\/path><\/svg>\t\t\t\t<\/span>\n\t\t\t<\/div>\n\t\t\t\n\t\t\t\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-5f5fbb0f e-con-full e-flex e-con e-child\" data-id=\"5f5fbb0f\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-339d641 elementor-widget elementor-widget-heading\" data-id=\"339d641\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\">Ba\u015fka sorunuz var m\u0131?<\/h4>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-441adf26 elementor-position-inline-end elementor-mobile-position-inline-end elementor-view-default elementor-widget elementor-widget-icon-box\" data-id=\"441adf26\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"icon-box.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-icon-box-wrapper\">\n\n\t\t\t\t\t\t<div class=\"elementor-icon-box-icon\">\n\t\t\t\t<a href=\"#elementor-action%3Aaction%3Dpopup%3Aopen%26settings%3DeyJpZCI6Njc1OTcsInRvZ2dsZSI6ZmFsc2V9\" class=\"elementor-icon\" tabindex=\"-1\" aria-label=\"Bir toplant\u0131 planlay\u0131n\">\n\t\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" xmlns:xlink=\"http:\/\/www.w3.org\/1999\/xlink\" width=\"512\" height=\"512\" x=\"0\" y=\"0\" viewBox=\"0 0 24 24\" style=\"enable-background:new 0 0 512 512\" xml:space=\"preserve\" class=\"\"><g transform=\"matrix(-1.8369701987210297e-16,1,-1,-1.8369701987210297e-16,24.41399955749512,0)\"><path fill=\"#fbb11c\" d=\"M17 6H6v11h2V9.414l9 9L18.414 17l-9-9H17z\" opacity=\"1\" data-original=\"#000000\" class=\"\"><\/path><\/g><\/svg>\t\t\t\t<\/a>\n\t\t\t<\/div>\n\t\t\t\n\t\t\t\t\t\t<div class=\"elementor-icon-box-content\">\n\n\t\t\t\t\t\t\t\t\t<span class=\"elementor-icon-box-title\">\n\t\t\t\t\t\t<a href=\"#elementor-action%3Aaction%3Dpopup%3Aopen%26settings%3DeyJpZCI6Njc1OTcsInRvZ2dsZSI6ZmFsc2V9\" >\n\t\t\t\t\t\t\tBir toplant\u0131 planlay\u0131n\t\t\t\t\t\t<\/a>\n\t\t\t\t\t<\/span>\n\t\t\t\t\n\t\t\t\t\n\t\t\t<\/div>\n\t\t\t\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-6d2ed3fe md:pt-80 md:pb-80 pt-50 pb-50 e-flex e-con-boxed e-con e-parent\" data-id=\"6d2ed3fe\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-6c8f6108 e-con-full e-flex e-con e-child\" data-id=\"6c8f6108\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-92556de elementor-widget elementor-widget-heading\" data-id=\"92556de\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">\u00dccretsiz Dan\u0131\u015fmanl\u0131k Al\u0131n<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-38548433 elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"38548433\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>\u0130\u015flemlerinizin her ad\u0131m\u0131n\u0131 kolayla\u015ft\u0131ran \u00e7\u00f6z\u00fcmlerimiz ve size destek vermekten memnuniyet duyan uzman ekibimizle hizmetinizdeyiz.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-59bd39dc e-con-full e-flex e-con e-child\" data-id=\"59bd39dc\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-77d43922 elementor-button-align-center elementor-widget__width-initial elementor-mobile-button-align-stretch elementor-widget elementor-widget-form\" data-id=\"77d43922\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;step_next_label&quot;:&quot;Sonraki&quot;,&quot;step_previous_label&quot;:&quot;\\u00d6nceki&quot;,&quot;button_width&quot;:&quot;100&quot;,&quot;step_type&quot;:&quot;number_text&quot;,&quot;step_icon_shape&quot;:&quot;circle&quot;}\" data-widget_type=\"form.default\">\n\t\t\t\t\t\t\t<form class=\"elementor-form\" method=\"post\" name=\"Yeni Form\" aria-label=\"Yeni Form\">\n\t\t\t<input type=\"hidden\" name=\"post_id\" value=\"72549\"\/>\n\t\t\t<input type=\"hidden\" name=\"form_id\" value=\"77d43922\"\/>\n\t\t\t<input type=\"hidden\" name=\"referer_title\" value=\"\" \/>\n\n\t\t\t\n\t\t\t<div class=\"elementor-form-fields-wrapper elementor-labels-\">\n\t\t\t\t\t\t\t\t<div class=\"elementor-field-type-text elementor-field-group elementor-column elementor-field-group-name elementor-col-50\">\n\t\t\t\t\t\t\t\t\t\t\t\t<label for=\"form-field-name\" class=\"elementor-field-label elementor-screen-only\">\n\t\t\t\t\t\t\t\t\u0130lk \u0130sim\t\t\t\t\t\t\t<\/label>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<input size=\"1\" type=\"text\" name=\"form_fields[name]\" id=\"form-field-name\" class=\"elementor-field elementor-size-lg  elementor-field-textual\" placeholder=\"\u0130lk \u0130sim\">\n\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<div class=\"elementor-field-type-text elementor-field-group elementor-column elementor-field-group-email elementor-col-50 elementor-field-required\">\n\t\t\t\t\t\t\t\t\t\t\t\t<label for=\"form-field-email\" class=\"elementor-field-label elementor-screen-only\">\n\t\t\t\t\t\t\t\tSoyad\u0131\t\t\t\t\t\t\t<\/label>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<input size=\"1\" type=\"text\" name=\"form_fields[email]\" id=\"form-field-email\" class=\"elementor-field elementor-size-lg  elementor-field-textual\" placeholder=\"Soyad\u0131\" required=\"required\">\n\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<div class=\"elementor-field-type-tel elementor-field-group elementor-column elementor-field-group-field_563d15e elementor-col-50 elementor-field-required\">\n\t\t\t\t\t\t\t\t\t\t\t\t<label for=\"form-field-field_563d15e\" class=\"elementor-field-label elementor-screen-only\">\n\t\t\t\t\t\t\t\tTelefon\t\t\t\t\t\t\t<\/label>\n\t\t\t\t\t\t<span class=\"ccfef-editor-intl-input\" data-id=\"form-field-field_563d15e\" data-field-id=\"563d15e\" data-default-country=\"us\" data-include-countries=\"\" data-exclude-countries=\"\" data-dial-code-visibility=\"show\" data-strict-mode=\"no\" style=\"display: none;\"><\/span>\t\t<input size=\"1\" type=\"tel\" name=\"form_fields[field_563d15e]\" id=\"form-field-field_563d15e\" class=\"elementor-field elementor-size-lg  elementor-field-textual\" placeholder=\"Telefon Numaras\u0131\" required=\"required\" pattern=\"[0-9()#&amp;+*-=.]+\" title=\"Only numbers and phone characters (#, -, *, etc) are accepted.\">\n\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<div class=\"elementor-field-type-email elementor-field-group elementor-column elementor-field-group-field_2939d5d elementor-col-50 elementor-field-required\">\n\t\t\t\t\t\t\t\t\t\t\t\t<label for=\"form-field-field_2939d5d\" class=\"elementor-field-label elementor-screen-only\">\n\t\t\t\t\t\t\t\tE-posta\t\t\t\t\t\t\t<\/label>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t<input size=\"1\" type=\"email\" name=\"form_fields[field_2939d5d]\" id=\"form-field-field_2939d5d\" class=\"elementor-field elementor-size-lg  elementor-field-textual\" placeholder=\"E-posta\" required=\"required\">\n\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t\t\t\t<div class=\"elementor-field-group elementor-column elementor-field-type-submit elementor-col-100 e-form__buttons\">\n\t\t\t\t\t<button class=\"elementor-button elementor-size-sm\" type=\"submit\" id=\"services-form-button\">\n\t\t\t\t\t\t<span class=\"elementor-button-content-wrapper\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-icon\">\n\t\t\t\t\t\t\t\t\t<svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"22\" height=\"23\" viewBox=\"0 0 22 23\" fill=\"none\"><path d=\"M15.5833 6.39258C16.0896 6.39258 16.5 6.80298 16.5 7.30924V16.4759C16.5 16.9822 16.0896 17.3926 15.5833 17.3926C15.0771 17.3926 14.6667 16.9822 14.6667 16.4759V9.52227L7.06485 17.1241C6.70687 17.4821 6.12647 17.4821 5.76849 17.1241C5.41051 16.7661 5.41051 16.1857 5.76849 15.8277L13.3703 8.22591H6.41667C5.91041 8.22591 5.5 7.81551 5.5 7.30924C5.5 6.80298 5.91041 6.39258 6.41667 6.39258H15.5833Z\" fill=\"white\"><\/path><\/svg>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/span>\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<span class=\"elementor-button-text\">\u00dccretsiz Dan\u0131\u015fmanl\u0131k 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