{"id":3809,"date":"2025-03-26T16:21:21","date_gmt":"2025-03-26T12:21:21","guid":{"rendered":"https:\/\/smeltd.az\/vergi-sistemi-azerbaycan-2\/"},"modified":"2025-12-23T23:12:20","modified_gmt":"2025-12-23T19:12:20","slug":"vergi-sistemi-azerbaycan-2","status":"publish","type":"post","link":"https:\/\/smeltd.az\/tr\/vergi-sistemi-azerbaycan-2\/","title":{"rendered":"Azerbaycan\u2019da vergi sistemi"},"content":{"rendered":"<h1><strong>Azerbaycan&#8217;da Vergi Sistemi\u00a0<\/strong><\/h1>\n<p>Azerbaycan&#8217;daki vergi sistemi <strong><a href=\"https:\/\/smeltd.az\/tr\/azerbaycan-edv-elave-deyer-vergisi\/\">vergi<\/a> kanununa<\/strong> dayanmaktad\u0131r ve hem bireyleri hem de t\u00fczel ki\u015fileri kapsamaktad\u0131r. Bu makale, temel vergi t\u00fcrleri, faiz oranlar\u0131, raporlama kurallar\u0131, vergi avantajlar\u0131, ihlallerin sonu\u00e7lar\u0131 ve i\u015fletmeler i\u00e7in vergi optimizasyonuna ili\u015fkin tavsiyeler hakk\u0131nda bilgi vermektedir.<\/p>\n<h2><strong>Temel vergilendirme seviyeleri<\/strong><\/h2>\n<ul>\n<li>Devlet vergileri &#8211; merkezi h\u00fck\u00fcmet taraf\u0131ndan belirlenir.<\/li>\n<li>Yerel vergiler-belediyeler taraf\u0131ndan uygulan\u0131r.<\/li>\n<\/ul>\n<h3><strong>Kurumlar Vergisi (gelir vergisi)<\/strong><\/h3>\n<ul>\n<li><strong>Oran<\/strong>: Net gelirin% 20&#8217;si<\/li>\n<li><strong>Vergi matrah\u0131<\/strong>: Gelir ve giderler aras\u0131ndaki fark (vergi muhasebesine g\u00f6re)<\/li>\n<li><strong>\u00d6zellikler<\/strong>:<br \/>\nBaz\u0131 faaliyetler i\u00e7in faydalar ge\u00e7erlidir.<br \/>\nYurtd\u0131\u015f\u0131nda \u00f6denen vergiler dikkate al\u0131nabilir.<\/li>\n<\/ul>\n<h3><strong>Katma De\u011fer Vergisi (KDV)<\/strong><\/h3>\n<ul>\n<li>Standart derece: 18%<\/li>\n<li>Zorunlu kay\u0131t: Y\u0131ll\u0131k cirosu 200.000&#8217;den fazla AZN ile<\/li>\n<li>\u0130stisnalar: ihracat mallar\u0131 ve baz\u0131 hizmet t\u00fcrleri<\/li>\n<li>\u00d6zellik: \u0130hra\u00e7 edilen \u00fcr\u00fcnlere% 0 KDV uygulan\u0131r.<\/li>\n<\/ul>\n<h3><strong>Gelir vergisi (bireyler i\u00e7in)<\/strong><\/h3>\n<ul>\n<li>8.000 AZN \/aya kadar gelir: 0%<\/li>\n<li>8.000&#8217;den fazla AZN: 1.120 AZN + fazlal\u0131\u011f\u0131n% 25&#8217;i<\/li>\n<li>Faydalar: 2019 y\u0131l\u0131ndan bu yana petrol ve gaz sekt\u00f6r\u00fc d\u0131\u015f\u0131nda 8.000 AZN&#8217;YE kadar \u00e7al\u0131\u015fan geliri 7 y\u0131l s\u00fcreyle vergiden muaf tutulmaktad\u0131r.<\/li>\n<\/ul>\n<p data-start=\"0\" data-end=\"345\">Bireysel giri\u015fimciler ve serbest meslek sahipleri i\u00e7in Azerbaycan\u2019da vergilendirme sistemi, faaliyet t\u00fcr\u00fcne ve y\u0131ll\u0131k ciro d\u00fczeyine g\u00f6re <strong data-start=\"137\" data-end=\"157\">esnek se\u00e7enekler<\/strong> sunmaktad\u0131r. Giri\u015fimciler, i\u015f modellerine ve finansal yap\u0131lar\u0131na en uygun olan <strong data-start=\"237\" data-end=\"278\">basitle\u015ftirilmi\u015f vergilendirme rejimi<\/strong> veya <strong data-start=\"284\" data-end=\"315\">genel vergilendirme sistemi<\/strong> aras\u0131nda tercih yapabilirler.<\/p>\n<p data-start=\"347\" data-end=\"775\">Basitle\u015ftirilmi\u015f vergilendirme rejimi, \u00f6zellikle k\u00fc\u00e7\u00fck \u00f6l\u00e7ekli i\u015fletmeler, freelancer\u2019lar ve yeni faaliyete ba\u015flayan giri\u015fimciler i\u00e7in avantajl\u0131d\u0131r. Bu sistemde vergi oranlar\u0131 faaliyet alan\u0131na g\u00f6re de\u011fi\u015fmekle birlikte genellikle d\u00fc\u015f\u00fck seviyededir ve raporlama y\u00fck\u00fcml\u00fcl\u00fckleri daha s\u0131n\u0131rl\u0131d\u0131r. Daha az b\u00fcrokrasi, daha basit muhasebe s\u00fcre\u00e7leri ve \u00f6ng\u00f6r\u00fclebilir vergi y\u00fck\u00fc sayesinde giri\u015fimciler i\u015flerini b\u00fcy\u00fctmeye odaklanabilirler.<\/p>\n<p data-start=\"777\" data-end=\"1226\"><a href=\"https:\/\/smeltd.az\/tr\/it-sirketleri-azerbaycan-texnoparklarinin-rezidenti-olaraq-vergi-guzestlerinden-nece-yararlana-biler\/\">Genel vergilendirme sistemi<\/a> ise daha y\u00fcksek ciroya sahip, kurumsalla\u015fma hedefi olan veya giderlerini detayl\u0131 \u015fekilde belgeleyerek vergi matrah\u0131n\u0131 optimize etmek isteyen giri\u015fimciler i\u00e7in uygundur. Bu sistemde gelir ve giderler aras\u0131ndaki fark \u00fczerinden vergilendirme yap\u0131l\u0131r ve KDV gibi ek vergi y\u00fck\u00fcml\u00fcl\u00fckleri devreye girer. Buna kar\u015f\u0131l\u0131k, i\u015fletme giderlerinin vergiden d\u00fc\u015f\u00fclebilmesi ve baz\u0131 sekt\u00f6rlere tan\u0131nan te\u015fviklerden yararlanma imk\u00e2n\u0131 sunar.<\/p>\n<p data-start=\"1228\" data-end=\"1535\" data-is-last-node=\"\" data-is-only-node=\"\">Bu nedenle bireysel giri\u015fimciler ve serbest meslek sahipleri, faaliyet alanlar\u0131n\u0131, b\u00fcy\u00fcme hedeflerini ve ciro projeksiyonlar\u0131n\u0131 dikkate alarak kendileri i\u00e7in en avantajl\u0131 vergilendirme rejimini se\u00e7meli; gerekti\u011finde profesyonel dan\u0131\u015fmanl\u0131k alarak uzun vadede vergi y\u00fck\u00fcn\u00fc yasal \u00e7er\u00e7evede optimize etmelidir.<\/p>\n<h2 data-start=\"290\" data-end=\"348\">Temel Vergi T\u00fcrleri ve Oranlar\u0131 Tablosu (ANA TABLO)<\/h2>\n<div class=\"TyagGW_tableContainer\">\n<div class=\"group TyagGW_tableWrapper flex w-fit flex-col-reverse\" tabindex=\"-1\">\n<table class=\"w-fit min-w-(--thread-content-width)\" style=\"height: 274px;\" width=\"929\" data-start=\"414\" data-end=\"1014\">\n<thead data-start=\"414\" data-end=\"460\">\n<tr data-start=\"414\" data-end=\"460\">\n<th data-start=\"414\" data-end=\"427\" data-col-size=\"sm\">Vergi T\u00fcr\u00fc<\/th>\n<th data-start=\"427\" data-end=\"441\" data-col-size=\"sm\">Kimler \u0130\u00e7in<\/th>\n<th data-start=\"441\" data-end=\"448\" data-col-size=\"sm\">Oran<\/th>\n<th data-start=\"448\" data-end=\"460\" data-col-size=\"sm\">A\u00e7\u0131klama<\/th>\n<\/tr>\n<\/thead>\n<tbody data-start=\"506\" data-end=\"1014\">\n<tr data-start=\"506\" data-end=\"568\">\n<td data-start=\"506\" data-end=\"525\" data-col-size=\"sm\">Kurumlar Vergisi<\/td>\n<td data-start=\"525\" data-end=\"541\" data-col-size=\"sm\">T\u00fczel ki\u015filer<\/td>\n<td data-start=\"541\" data-end=\"547\" data-col-size=\"sm\">%20<\/td>\n<td data-start=\"547\" data-end=\"568\" data-col-size=\"sm\">Net k\u00e2r \u00fczerinden<\/td>\n<\/tr>\n<tr data-start=\"569\" data-end=\"617\">\n<td data-start=\"569\" data-end=\"575\" data-col-size=\"sm\">KDV<\/td>\n<td data-start=\"575\" data-end=\"595\" data-col-size=\"sm\">T\u00fczel ve bireysel<\/td>\n<td data-start=\"595\" data-end=\"601\" data-col-size=\"sm\">%18<\/td>\n<td data-start=\"601\" data-end=\"617\" data-col-size=\"sm\">\u0130hracatta %0<\/td>\n<\/tr>\n<tr data-start=\"618\" data-end=\"683\">\n<td data-start=\"618\" data-end=\"634\" data-col-size=\"sm\">Gelir Vergisi<\/td>\n<td data-start=\"634\" data-end=\"645\" data-col-size=\"sm\">Bireyler<\/td>\n<td data-start=\"645\" data-end=\"656\" data-col-size=\"sm\">%0 \u2013 %25<\/td>\n<td data-start=\"656\" data-end=\"683\" data-col-size=\"sm\">8.000 AZN\u2019ye kadar muaf<\/td>\n<\/tr>\n<tr data-start=\"684\" data-end=\"756\">\n<td data-start=\"684\" data-end=\"709\" data-col-size=\"sm\">Basitle\u015ftirilmi\u015f Vergi<\/td>\n<td data-start=\"709\" data-end=\"728\" data-col-size=\"sm\">K\u00fc\u00e7\u00fck i\u015fletmeler<\/td>\n<td data-start=\"728\" data-end=\"738\" data-col-size=\"sm\">%2 \u2013 %6<\/td>\n<td data-start=\"738\" data-end=\"756\" data-col-size=\"sm\">Faaliyete g\u00f6re<\/td>\n<\/tr>\n<tr data-start=\"757\" data-end=\"817\">\n<td data-start=\"757\" data-end=\"775\" data-col-size=\"sm\">Temett\u00fc Vergisi<\/td>\n<td data-start=\"775\" data-end=\"789\" data-col-size=\"sm\">Hissedarlar<\/td>\n<td data-start=\"789\" data-end=\"794\" data-col-size=\"sm\">%5<\/td>\n<td data-start=\"794\" data-end=\"817\" data-col-size=\"sm\">Baz\u0131 istisnalar var<\/td>\n<\/tr>\n<tr data-start=\"818\" data-end=\"886\">\n<td data-start=\"818\" data-end=\"834\" data-col-size=\"sm\">Emlak Vergisi<\/td>\n<td data-start=\"834\" data-end=\"851\" data-col-size=\"sm\">Birey \/ \u015eirket<\/td>\n<td data-start=\"851\" data-end=\"864\" data-col-size=\"sm\">%1\u2019e kadar<\/td>\n<td data-start=\"864\" data-end=\"886\" data-col-size=\"sm\">T\u00fczel ki\u015filer i\u00e7in<\/td>\n<\/tr>\n<tr data-start=\"887\" data-end=\"948\">\n<td data-start=\"887\" data-end=\"903\" data-col-size=\"sm\">Arazi Vergisi<\/td>\n<td data-start=\"903\" data-end=\"921\" data-col-size=\"sm\">Arazi sahipleri<\/td>\n<td data-start=\"921\" data-end=\"932\" data-col-size=\"sm\">De\u011fi\u015fken<\/td>\n<td data-start=\"932\" data-end=\"948\" data-col-size=\"sm\">B\u00f6lgeye g\u00f6re<\/td>\n<\/tr>\n<tr data-start=\"949\" data-end=\"1014\">\n<td data-start=\"949\" data-end=\"967\" data-col-size=\"sm\">T\u00fcketim Vergisi<\/td>\n<td data-start=\"967\" data-end=\"989\" data-col-size=\"sm\">\u00dcretici \/ \u0130thalat\u00e7\u0131<\/td>\n<td data-start=\"989\" data-end=\"1000\" data-col-size=\"sm\">De\u011fi\u015fken<\/td>\n<td data-start=\"1000\" data-end=\"1014\" data-col-size=\"sm\">\u00dcr\u00fcne g\u00f6re<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div>\n<\/div>\n<h3><strong>Basitle\u015ftirilmi\u015f vergi<\/strong><\/h3>\n<ul>\n<li>Derecelendirme:% 2 -% 6 (faaliyet t\u00fcr\u00fcne ba\u011fl\u0131 olarak)<\/li>\n<li>Avantajlar\u0131: Basit raporlama ve asgari b\u00fcrokrasi<\/li>\n<\/ul>\n<h3><strong>Temett\u00fc Vergisi<\/strong><\/h3>\n<ul>\n<li>Derece: 5%<\/li>\n<li>\u0130stisnalar: Belirli yat\u0131r\u0131mc\u0131 kategorileri vergiden muaft\u0131r<\/li>\n<\/ul>\n<h2><strong>Eml\u00e2k vergisi<\/strong><\/h2>\n<h3><strong>1. Eml\u00e2k vergisi<\/strong><\/h3>\n<ul>\n<li>Nesne: binalar, ofisler, apartmanlar vb.<br \/>\nDerece:<br \/>\nBireyler &#8211; alana ve konuma g\u00f6re<\/li>\n<li>T\u00fczel ki\u015filer &#8211; Kalan de\u011ferin% 1&#8217;i<\/li>\n<li>\u00d6zellikler: Belirli kategoriler i\u00e7in avantajlar mevcuttur; kiralanan m\u00fclkler vergiye tabidir<\/li>\n<\/ul>\n<h3><strong>2. Arazi vergisi<\/strong><\/h3>\n<ul>\n<li>Nesne: Sahip olunan veya kullan\u0131lan arazi<\/li>\n<li>R\u00fctbe: b\u00f6lgeye, amaca ve b\u00f6lgeye ba\u011fl\u0131 olarak<\/li>\n<li>Rapor: y\u0131lda bir kez sunulur<\/li>\n<li>Faydalar: \u00c7ift\u00e7iler, devlet kurumlar\u0131, tar\u0131m parklar\u0131 i\u00e7in mevcuttur<\/li>\n<\/ul>\n<h2><strong>T\u00fcketim vergisi<\/strong><\/h2>\n<p>Vergiye tabi t\u00fcketim \u00fcr\u00fcnleri:<\/p>\n<table class=\"w-fit min-w-(--thread-content-width)\" style=\"height: 179px;\" width=\"734\" data-start=\"2308\" data-end=\"2618\">\n<thead data-start=\"2308\" data-end=\"2341\">\n<tr data-start=\"2308\" data-end=\"2341\">\n<th data-start=\"2308\" data-end=\"2321\" data-col-size=\"sm\">\u00dcr\u00fcn Grubu<\/th>\n<th data-start=\"2321\" data-end=\"2334\" data-col-size=\"sm\">Vergi T\u00fcr\u00fc<\/th>\n<th data-start=\"2334\" data-end=\"2341\" data-col-size=\"sm\">Not<\/th>\n<\/tr>\n<\/thead>\n<tbody data-start=\"2374\" data-end=\"2618\">\n<tr data-start=\"2374\" data-end=\"2419\">\n<td data-start=\"2374\" data-end=\"2382\" data-col-size=\"sm\">Alkol<\/td>\n<td data-col-size=\"sm\" data-start=\"2382\" data-end=\"2400\">T\u00fcketim vergisi<\/td>\n<td data-col-size=\"sm\" data-start=\"2400\" data-end=\"2419\">Bandrol zorunlu<\/td>\n<\/tr>\n<tr data-start=\"2420\" data-end=\"2461\">\n<td data-start=\"2420\" data-end=\"2428\" data-col-size=\"sm\">T\u00fct\u00fcn<\/td>\n<td data-col-size=\"sm\" data-start=\"2428\" data-end=\"2446\">T\u00fcketim vergisi<\/td>\n<td data-col-size=\"sm\" data-start=\"2446\" data-end=\"2461\">Y\u00fcksek oran<\/td>\n<\/tr>\n<tr data-start=\"2462\" data-end=\"2513\">\n<td data-start=\"2462\" data-end=\"2472\" data-col-size=\"sm\">Ara\u00e7lar<\/td>\n<td data-col-size=\"sm\" data-start=\"2472\" data-end=\"2490\">T\u00fcketim vergisi<\/td>\n<td data-col-size=\"sm\" data-start=\"2490\" data-end=\"2513\">Motor hacmine ba\u011fl\u0131<\/td>\n<\/tr>\n<tr data-start=\"2514\" data-end=\"2565\">\n<td data-start=\"2514\" data-end=\"2532\" data-col-size=\"sm\">Petrol \u00fcr\u00fcnleri<\/td>\n<td data-col-size=\"sm\" data-start=\"2532\" data-end=\"2550\">T\u00fcketim vergisi<\/td>\n<td data-col-size=\"sm\" data-start=\"2550\" data-end=\"2565\">Hacim bazl\u0131<\/td>\n<\/tr>\n<tr data-start=\"2566\" data-end=\"2618\">\n<td data-start=\"2566\" data-end=\"2586\" data-col-size=\"sm\">Enerji i\u00e7ecekleri<\/td>\n<td data-col-size=\"sm\" data-start=\"2586\" data-end=\"2604\">T\u00fcketim vergisi<\/td>\n<td data-col-size=\"sm\" data-start=\"2604\" data-end=\"2618\">\u00d6zel liste<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p><strong>\u00d6zellikler<\/strong>:<\/p>\n<ul>\n<li>T\u00fcketim vergisi \u00fcretim veya ithalat s\u0131ras\u0131nda \u00f6denir<\/li>\n<li>Derece, \u00fcr\u00fcn\u00fcn t\u00fcr\u00fcne ve hacmine ba\u011fl\u0131 olarak de\u011fi\u015fir<\/li>\n<li>Bir\u00e7ok \u00fcr\u00fcn\u00fcn \u00f6zel t\u00fcketim markas\u0131 ile sat\u0131\u015fa sunulmas\u0131 gerekmektedir<\/li>\n<\/ul>\n<h3><strong>Vergilerin raporlanmas\u0131 ve \u00f6denmesi i\u00e7in son tarihler<\/strong><\/h3>\n<ul>\n<li>Gelir vergisi: Y\u0131ll\u0131k beyanname &#8211; gelecek y\u0131l\u0131n 31 Mart&#8217;\u0131na kadar<\/li>\n<li>KDV: Ayl\u0131k rapor &#8211; gelecek ay\u0131n 20&#8217;sine kadar<\/li>\n<li>Gelir vergisi: \u00dc\u00e7 ayl\u0131k avanslar ve y\u0131ll\u0131k beyanname<\/li>\n<li>T\u00fcketim vergisi: Ayl\u0131k rapor<\/li>\n<li>Emlak vergileri: Y\u0131ll\u0131k raporlama ve \u00fccretler<\/li>\n<\/ul>\n<h2><strong>Vergi indirimleri ve muafiyetleri<\/strong><\/h2>\n<ul>\n<li><a href=\"https:\/\/smeltd.az\/tr\/it-sirketleri-azerbaycan-texnoparklarinin-rezidenti-olaraq-vergi-guzestlerinden-nece-yararlana-biler\/\">BT \u015firketleri<\/a>: Bir teknoloji park\u0131nda ikamet etti\u011finizde<\/li>\n<li>Sanayi Parklar\u0131: Vergi tatilleri<\/li>\n<li>K\u00fc\u00e7\u00fck i\u015fletmeler: Basitle\u015ftirilmi\u015f mod<\/li>\n<li>\u0130hracat: KDV 0 ge\u00e7erlidir%<\/li>\n<\/ul>\n<h3><strong>Vergi kanunlar\u0131n\u0131 ihlal etme sorumlulu\u011fu<\/strong><\/h3>\n<ul>\n<li>Raporlama gecikmesi: 40-100 AZN para cezas\u0131<\/li>\n<li>Gelirin gizlenmesi: 50 para cezas\u0131%<\/li>\n<li>Tekrarlayan ihlaller: Banka hesaplar\u0131n\u0131n engellenmesi<\/li>\n<li>Ciddi durumlarda: cezai sorumluluk<\/li>\n<\/ul>\n<h3><strong>Vergi optimizasyonu i\u00e7in ipu\u00e7lar\u0131<\/strong><\/h3>\n<ul>\n<li>Vergi \u0130ndirimlerinden yararlan\u0131n<\/li>\n<li>Uygun vergi rejimini se\u00e7in<\/li>\n<li>Gelir ve giderlerin \u015feffaf muhasebesi<\/li>\n<li>S\u00fcrekli denetim ger\u00e7ekle\u015ftirin<\/li>\n<li>Destek i\u00e7in uzmanlarla ileti\u015fime ge\u00e7in<\/li>\n<\/ul>\n<p>Azerbaycan&#8217;\u0131n vergi sisteminde do\u011fru y\u00f6nde hareket eden giri\u015fimciler:<\/p>\n<ul>\n<li>Vergi y\u00fck\u00fcn\u00fc yasal yollarla azaltabilirler<\/li>\n<li>Para cezalar\u0131ndan ve kilitlenmelerden ka\u00e7\u0131nabilirler<\/li>\n<li>\u0130\u015f verimlili\u011fini art\u0131rabilirler<\/li>\n<\/ul>\n<h2><strong>Azerbaycan vergi oranlar\u0131 ve dan\u0131\u015fmal\u0131\u011f\u0131 ile ilgili yard\u0131ma m\u0131 ihtiyac\u0131n\u0131z var?<\/strong><\/h2>\n<p>Bizimle ileti\u015fime ge\u00e7in ve <strong>\u00fccretsiz dan\u0131\u015fmanl\u0131k<\/strong> al\u0131n!<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Azerbaycan&#8217;da Vergi Sistemi\u00a0 Azerbaycan&#8217;daki vergi sistemi vergi kanununa dayanmaktad\u0131r ve hem bireyleri hem de t\u00fczel ki\u015fileri kapsamaktad\u0131r. Bu makale, temel vergi t\u00fcrleri, faiz oranlar\u0131, raporlama kurallar\u0131, vergi avantajlar\u0131, ihlallerin sonu\u00e7lar\u0131 ve i\u015fletmeler i\u00e7in vergi optimizasyonuna ili\u015fkin tavsiyeler hakk\u0131nda bilgi vermektedir. Temel vergilendirme seviyeleri Devlet vergileri &#8211; merkezi h\u00fck\u00fcmet taraf\u0131ndan belirlenir. Yerel vergiler-belediyeler taraf\u0131ndan uygulan\u0131r. Kurumlar [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":4240,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"inline_featured_image":false,"footnotes":""},"categories":[93],"tags":[],"class_list":["post-3809","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-uncategorized-tr"],"acf":[],"yoast_head":"<!-- This site is optimized with the Yoast SEO Premium plugin v26.3 (Yoast SEO v27.5) - https:\/\/yoast.com\/product\/yoast-seo-premium-wordpress\/ -->\n<title>Azerbaycan\u2019da Vergi Sistemi: Vergi Rejimi Se\u00e7imi (2025-2026)<\/title>\n<meta name=\"description\" content=\"Azerbaycan\u2019da Vergi Sistemi giri\u015fimcilere vergi rejimi se\u00e7imi. 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