{"id":1651,"date":"2026-08-19T13:05:06","date_gmt":"2026-08-19T13:05:06","guid":{"rendered":"https:\/\/korvo.co\/creators-lab\/?p=1651"},"modified":"2026-08-19T13:05:08","modified_gmt":"2026-08-19T13:05:08","slug":"kendi-sitenizden-ders-veya-danismanlik-satiyorsaniz-2026-vergi-istisnasini-nasil-kullanirsiniz","status":"publish","type":"post","link":"https:\/\/korvo.co\/creators-lab\/kendi-sitenizden-ders-veya-danismanlik-satiyorsaniz-2026-vergi-istisnasini-nasil-kullanirsiniz\/","title":{"rendered":"Kendi sitenizden ders veya dan\u0131\u015fmanl\u0131k sat\u0131yorsan\u0131z 2026 vergi istisnas\u0131n\u0131 nas\u0131l kullan\u0131rs\u0131n\u0131z?"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\">Platformumuz \u00fczerinden kendi e\u011fitiminizi ya da dan\u0131\u015fmanl\u0131k hizmetinizi sat\u0131yorsan\u0131z, muhtemelen kazanc\u0131n\u0131z\u0131n \u00f6nemli bir k\u0131sm\u0131n\u0131 devlete vermek zorunda kalaca\u011f\u0131n\u0131z\u0131 d\u00fc\u015f\u00fcn\u00fcyorsunuzdur. \u0130yi haber: GVK m\u00fckerrer 20\/B maddesi, tam bu i\u015fi yapan ger\u00e7ek ki\u015filer i\u00e7in \u00f6zel bir istisna tan\u0131ml\u0131yor. \u015eirket kurmadan, defter tutmadan, karma\u015f\u0131k beyannamelerle u\u011fra\u015fmadan \u00e7al\u0131\u015fabiliyorsunuz.<\/p>\n\n\n\n<h2 id=\"kimler-faydalanir\" class=\"wp-block-heading\">Kimler faydalan\u0131r?<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Bireysel kurs, online e\u011fitim, dan\u0131\u015fmanl\u0131k veya veri i\u015fleme hizmeti internet \u00fczerinden sunan ger\u00e7ek ki\u015filer kapsamda. G\u0130B&#8217;in kendi \u00f6zelgesinde tam bu senaryo \u00f6rnek g\u00f6steriliyor: kendi sitesinde e\u011fitim videosu yay\u0131nlay\u0131p buradan gelir elde eden biri, 2024&#8217;ten itibaren istisnadan yararlanabiliyor. Yani kendi web sitenizden ders satman\u0131z hi\u00e7bir sorun de\u011fil, tam tersine kanunun \u00f6ng\u00f6rd\u00fc\u011f\u00fc kullan\u0131m bi\u00e7imlerinden biri.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u015eirket kurduysan\u0131z bu istisna sizi kapsamaz, d\u00fczenleme sadece ger\u00e7ek ki\u015filer (\u015fah\u0131s, \u015firketsiz) i\u00e7in ge\u00e7erli.<\/p>\n\n\n\n<h2 id=\"2026-siniri-5-300-000-tl\" class=\"wp-block-heading\">2026 s\u0131n\u0131r\u0131: 5.300.000 TL<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Bu, y\u0131l i\u00e7inde elde edece\u011finiz br\u00fct (kesintisiz) has\u0131lat s\u0131n\u0131r\u0131. Alt\u0131nda kald\u0131\u011f\u0131n\u0131z s\u00fcrece bankan\u0131n kesti\u011fi %15 stopaj nihai verginiz oluyor, ayr\u0131ca beyanname vermenize, defter tutman\u0131za gerek kalm\u0131yor. <\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u00d6rnek: y\u0131l i\u00e7inde 1.000.000 TL kazand\u0131n\u0131z, banka 150.000 TL keser, 850.000 TL cebinize ge\u00e7er, mart ay\u0131nda hi\u00e7bir i\u015flem yapmazs\u0131n\u0131z.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">S\u0131n\u0131r\u0131 a\u015farsan\u0131z istisna o y\u0131l i\u00e7in tamamen d\u00fc\u015fer, kazanc\u0131n tamam\u0131 normal usulde beyan edilir (kesilen stopaj mahsup edilir).<\/p>\n\n\n\n<h2 id=\"nasil-basvurulur\" class=\"wp-block-heading\">Nas\u0131l ba\u015fvurulur?<\/h2>\n\n\n\n<ol class=\"wp-block-list\">\n<li>Dijital Vergi Dairesi&#8217;ne (gib.gov.tr) e-Devlet ile girin.<\/li>\n\n\n\n<li>&#8220;Dilek\u00e7elerim&#8221; \u2192 &#8220;\u0130stisna Belgesi Talebi (GVK M\u00fck. 20\/B)&#8221; ad\u0131m\u0131n\u0131 tamamlay\u0131n.<\/li>\n\n\n\n<li>Belge onaylan\u0131nca T\u00fcrkiye&#8217;de kurulu bir bankada bu i\u015f i\u00e7in \u00f6zel bir hesap a\u00e7t\u0131r\u0131n.<\/li>\n\n\n\n<li>Hesap bilgisini bir ay i\u00e7inde vergi dairesine bildirin.<\/li>\n\n\n\n<li>Faaliyetinizden gelen <strong>t\u00fcm<\/strong> paray\u0131 yaln\u0131zca bu hesaptan tahsil edin.<\/li>\n<\/ol>\n\n\n\n<p class=\"wp-block-paragraph\">Faaliyet kodu olarak genellikle 591105 kullan\u0131l\u0131r; vergi dairesi kayd\u0131n\u0131zda uygun kod olmad\u0131\u011f\u0131n\u0131 g\u00f6r\u00fcrse ekleme yapabilir.<\/p>\n\n\n\n<h2 id=\"dikkat-edilmesi-gereken-tek-gercek-risk\" class=\"wp-block-heading\">Dikkat edilmesi gereken tek ger\u00e7ek risk<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">\u0130stisnan\u0131n \u015fart\u0131 \u00e7ok net: has\u0131lat\u0131n\u0131z\u0131n tamam\u0131 <strong>m\u00fcnhas\u0131ran<\/strong> bu hesaba girmeli. Ayn\u0131 i\u015ften gelen 1 TL bile ba\u015fka bir hesaba (kendi ba\u015fka bir hesab\u0131n\u0131za, aile hesab\u0131na, farkl\u0131 bir banka hesab\u0131na) d\u00fc\u015ferse, istisna o y\u0131l i\u00e7in tamamen kaybolur; sadece o tutar de\u011fil, y\u0131l boyunca kazand\u0131\u011f\u0131n\u0131z her \u015fey genel usule d\u00f6ner.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Bu y\u00fczden platformumuzdan \u00f6deme al\u0131rken paran\u0131n do\u011frudan sizin istisna hesab\u0131n\u0131za ge\u00e7ti\u011finden emin olun; \u00f6deme ak\u0131\u015f\u0131n\u0131 ba\u015fka bir hesaba y\u00f6nlendirmeyin.<\/p>\n\n\n\n<h2 id=\"bilmeniz-gereken-kucuk-ama-onemli-detaylar\" class=\"wp-block-heading\">Bilmeniz gereken k\u00fc\u00e7\u00fck ama \u00f6nemli detaylar<\/h2>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Reklam, sponsorluk, ba\u011f\u0131\u015f, \u00fccretli abonelik gelirleri istisna kapsam\u0131nda.<\/li>\n\n\n\n<li>\u0130stisna rejiminde gider indirimi yok, %15 zaten net\/br\u00fct fark etmeksizin nihai kesinti.<\/li>\n\n\n\n<li>Platform komisyonumuz veya benzeri kesintiler kazanc\u0131n\u0131z\u0131 azaltmaz; stopaj br\u00fct has\u0131lat \u00fczerinden hesaplan\u0131r.<\/li>\n\n\n\n<li>Ticari kazan\u00e7 say\u0131ld\u0131\u011f\u0131 i\u00e7in m\u00fckellefiyet a\u00e7\u0131l\u0131\u015f\u0131yla birlikte 4\/b (Ba\u011f-Kur) sigortal\u0131l\u0131\u011f\u0131 ba\u015flar \u2014 zaten bir i\u015fte 4\/a kapsam\u0131nda sigortal\u0131ysan\u0131z ya da memursan\u0131z bu ge\u00e7erli de\u011fil.<\/li>\n<\/ul>\n\n\n\n<h2 id=\"kaynaklar\" class=\"wp-block-heading\"><strong>Kaynaklar<\/strong><\/h2>\n\n\n\n<ul class=\"wp-block-list\">\n<li><a href=\"https:\/\/www.mevzuat.gov.tr\/anasayfa\/MevzuatFihristDetayIframe?MevzuatTur=9&amp;MevzuatNo=39273&amp;MevzuatTertip=5\" rel=\"nofollow noopener\" target=\"_blank\">193 Say\u0131l\u0131 Gelir Vergisi Kanunu, M\u00fckerrer Madde 20\/B<\/a> \/ \u0130stisnan\u0131n yasal dayana\u011f\u0131<\/li>\n\n\n\n<li><a href=\"https:\/\/ismmmo.org.tr\/dosya\/3036\/Mevzuat-Dosya\/12012022-318nolu-genel-teblig.pdf\" rel=\"nofollow noopener\" target=\"_blank\">318 Seri No.lu Gelir Vergisi Genel Tebli\u011fi<\/a> \/ \u0130stisna belgesi, banka hesab\u0131 ve uygulama esaslar\u0131<\/li>\n\n\n\n<li><a href=\"https:\/\/ismmmo.org.tr\/dosya\/5033\/Mevzuat-Dosya\/26092024-gvk-325-gn-tb.pdf\" rel=\"nofollow noopener\" target=\"_blank\">325 Seri No.lu Gelir Vergisi Genel Tebli\u011fi (2024 de\u011fi\u015fikli\u011fi)<\/a> \/ Bireysel kurs\/e\u011fitim\/dan\u0131\u015fmanl\u0131k gelirlerinin kapsama giri\u015fi<\/li>\n\n\n\n<li><a href=\"https:\/\/dijital.gib.gov.tr\/\" rel=\"nofollow noopener\" target=\"_blank\">G\u0130B Dijital Vergi Dairesi<\/a> \/ \u0130stisna belgesi ba\u015fvurusu ve banka bilgisi bildirimi<\/li>\n\n\n\n<li><a href=\"https:\/\/www.asmmmo.org.tr\/userfiles\/others\/files\/Mvzt\/Rhb\/2025-543-Sosyal%20%C4%B0%C3%A7erik%20%C3%9Creticili%C4%9Fi,%20%C4%B0nternet%20ve%20Benzeri%20Elektronik%20Ortamlar%20%C3%9Czerinden%20Sunulan%20Hizmetler%20ile%20Mobil%20Cihazlar%20%C4%B0%C3%A7in%20Uygulama%20Geli%C5%9Ftiricili%C4%9Finde%20Kazan%C3%A7%20%C4%B0stisnas%C4%B1%20Rehberi.pdf\" rel=\"nofollow noopener\" target=\"_blank\">G\u0130B Sosyal \u0130\u00e7erik \u00dcreticili\u011fi \u0130stisnas\u0131 Rehberi<\/a> \/ \u00d6rneklerle uygulama detaylar\u0131<\/li>\n<\/ul>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<p class=\"wp-block-paragraph\"><em>\u2022 4\/a kapsam\u0131nda sigortal\u0131 \u00e7al\u0131\u015fanlarda ayr\u0131ca Ba\u011f-Kur primi do\u011fmaz; m\u00fckerrer sigortal\u0131l\u0131k halinde 4\/a \u00f6nceliklidir. Sistem kaynakl\u0131 bir 4\/b tahakkuku \u00e7\u0131karsa \u00e7ak\u0131\u015fma tespitiyle terkin edilir. 4\/a sigortal\u0131l\u0131\u011f\u0131 sona ererse, m\u00fckellefiyet a\u00e7\u0131k oldu\u011fu s\u00fcrece takip eden g\u00fcnden itibaren 4\/b devreye girer.<\/em><em><br><\/em><em>\u2022 Memurlar i\u00e7in 657 say\u0131l\u0131 Kanun&#8217;un 28. maddesine ayr\u0131ca dikkat edilmelidir.<\/em><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong><em>Bu yaz\u0131 genel bilgilendirme ama\u00e7l\u0131d\u0131r, ki\u015fisel vergi durumunuz i\u00e7in mali m\u00fc\u015favirinize dan\u0131\u015fman\u0131z\u0131 \u00f6neririz.<\/em><\/strong><em><br><br><\/em><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Platformumuz \u00fczerinden kendi e\u011fitiminizi ya da dan\u0131\u015fmanl\u0131k hizmetinizi sat\u0131yorsan\u0131z, muhtemelen kazanc\u0131n\u0131z\u0131n \u00f6nemli bir k\u0131sm\u0131n\u0131 devlete vermek zorunda kalaca\u011f\u0131n\u0131z\u0131 d\u00fc\u015f\u00fcn\u00fcyorsunuzdur. \u0130yi haber: GVK m\u00fckerrer 20\/B maddesi, tam bu i\u015fi yapan ger\u00e7ek ki\u015filer i\u00e7in \u00f6zel bir istisna tan\u0131ml\u0131yor. \u015eirket kurmadan, defter tutmadan, karma\u015f\u0131k beyannamelerle u\u011fra\u015fmadan \u00e7al\u0131\u015fabiliyorsunuz. Kimler faydalan\u0131r? Bireysel kurs, online e\u011fitim, dan\u0131\u015fmanl\u0131k veya veri i\u015fleme hizmeti [&hellip;]<\/p>\n","protected":false},"author":12,"featured_media":1652,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"_angie_page":false,"_wp_convertkit_post_meta":{"form":"-1","landing_page":"0","tag":"0","restrict_content":"0"},"page_builder":"","footnotes":""},"categories":[6,5],"tags":[59,131,20,171],"post_folder":[],"class_list":["post-1651","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-yaratici-ekonomisi","category-pazarlama-101","tag-online-egitim","tag-online-egitimden-para-kazanmak","tag-tutku-ekonomisi","tag-yaratici-ekonomisi"],"acf":[],"_links":{"self":[{"href":"https:\/\/korvo.co\/creators-lab\/wp-json\/wp\/v2\/posts\/1651","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/korvo.co\/creators-lab\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/korvo.co\/creators-lab\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/korvo.co\/creators-lab\/wp-json\/wp\/v2\/users\/12"}],"replies":[{"embeddable":true,"href":"https:\/\/korvo.co\/creators-lab\/wp-json\/wp\/v2\/comments?post=1651"}],"version-history":[{"count":1,"href":"https:\/\/korvo.co\/creators-lab\/wp-json\/wp\/v2\/posts\/1651\/revisions"}],"predecessor-version":[{"id":1653,"href":"https:\/\/korvo.co\/creators-lab\/wp-json\/wp\/v2\/posts\/1651\/revisions\/1653"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/korvo.co\/creators-lab\/wp-json\/wp\/v2\/media\/1652"}],"wp:attachment":[{"href":"https:\/\/korvo.co\/creators-lab\/wp-json\/wp\/v2\/media?parent=1651"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/korvo.co\/creators-lab\/wp-json\/wp\/v2\/categories?post=1651"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/korvo.co\/creators-lab\/wp-json\/wp\/v2\/tags?post=1651"},{"taxonomy":"post_folder","embeddable":true,"href":"https:\/\/korvo.co\/creators-lab\/wp-json\/wp\/v2\/post_folder?post=1651"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}