<\/span><\/h2>\n\n\n\nBir i\u015fletmenin KOB\u0130 vasf\u0131na sahip olup olmad\u0131\u011f\u0131 belirlenirken \u00e7al\u0131\u015fan say\u0131s\u0131 ve ciro limitleri dikkate al\u0131n\u0131r. Y\u0131ll\u0131k net sat\u0131\u015f has\u0131lat\u0131 veya mali bilan\u00e7osu maksimum \u20ba1 milyar ve \u00e7al\u0131\u015fan say\u0131s\u0131 250\u2019den az olan i\u015fletmeler KOB\u0130 vasf\u0131 ta\u015f\u0131r. <\/p>\n\n\n\n
Bir i\u015fletmenin KOB\u0130 say\u0131labilmesi i\u00e7in \u00e7al\u0131\u015fan say\u0131s\u0131 kriterini mutlaka kar\u015f\u0131lamas\u0131 gerekir. Aksi h\u00e2lde i\u015fletme, b\u00fcy\u00fck \u00f6l\u00e7ekli i\u015fletme kategorisine girer. Ekonomik kriterlerse ayr\u0131 ayr\u0131 de\u011ferlendirilir. Yani y\u0131ll\u0131k has\u0131lat veya bilan\u00e7o kriterlerinden sadece birinin limitin alt\u0131nda kalmas\u0131 yeterlidir. <\/p>\n\n\n\n
KOB\u0130 vasf\u0131 belirlenirken temel al\u0131nan kriterleri a\u015fa\u011f\u0131daki iki \u00f6rnek i\u015fletme \u00fczerinden inceleyelim.<\/p>\n\n\n\n <\/td> \u00c7al\u0131\u015fan Say\u0131s\u0131<\/strong><\/td>Y\u0131ll\u0131k Net Sat\u0131\u015f Has\u0131lat\u0131 Toplam\u0131 (\u20ba)<\/strong><\/td>Y\u0131ll\u0131k Mali Bilan\u00e7o Toplam\u0131 (\u20ba)<\/strong><\/td><\/tr>A \u0130\u015fletmesi<\/td> 180<\/td> 695 milyon<\/td> 985 milyon<\/td><\/tr> B \u0130\u015fletmesi<\/td> 255<\/td> 370 milyon<\/td> 650 milyon<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n\nA i\u015fletmesinin y\u0131ll\u0131k istihdam edilen \u00e7al\u0131\u015fan say\u0131s\u0131 iki y\u00fcz elli ki\u015fiden az oldu\u011fu, y\u0131ll\u0131k\u00a0net sat\u0131\u015f has\u0131lat\u0131 ve mali bilan\u00e7o de\u011ferlerinin de \u00fcst s\u0131n\u0131r olan 1 milyar T\u00fcrk liras\u0131n\u0131 a\u015fmamas\u0131 nedeniyle KOB\u0130 vasf\u0131na sahip oldu\u011fu s\u00f6ylenebilir.\u00a0<\/li>\n\n\n\n B i\u015fletmesinin y\u0131ll\u0131k net sat\u0131\u015f has\u0131lat\u0131 ve mali bilan\u00e7osunun her ikisi de 1 milyar T\u00fcrk liras\u0131n\u0131 a\u015fmamas\u0131na ra\u011fmen \u00e7al\u0131\u015fan say\u0131s\u0131n\u0131n 250 s\u0131n\u0131r\u0131 a\u015fmas\u0131 nedeniyle KOB\u0130 olarak de\u011ferlendirilmesi m\u00fcmk\u00fcn de\u011fildir.\u00a0<\/li>\n<\/ul>\n\n\n\nKOB\u0130 vasf\u0131 ve i\u015fletme s\u0131n\u0131f\u0131, i\u015fletmenin son hesap d\u00f6nemine ait finansal ve operasyonel verileri esas al\u0131narak belirlenir. Kurumlar vergisi m\u00fckelleflerinde beyanname verme s\u00fcresinin bulundu\u011fu ay sonu, gelir vergisi m\u00fckelleflerindeyse ilgili beyan d\u00f6nemi dikkate al\u0131n\u0131r. \u00d6rne\u011fin 2026 Eyl\u00fcl\u2019de ba\u015fvuru yap\u0131l\u0131yorsa 2025 y\u0131l\u0131na ait beyanname ve ekindeki finansal tablolar incelenir. <\/p>\n\n\n\n
Y\u0131ll\u0131k \u00e7al\u0131\u015fan say\u0131s\u0131 yaln\u0131zca hizmet akdiyle \u00e7al\u0131\u015fan personelin y\u0131l i\u00e7indeki ortalamas\u0131na g\u00f6re hesaplan\u0131r. Yeni kurulan i\u015fletmelerde \u00e7al\u0131\u015fan say\u0131s\u0131 i\u00e7in kurulu\u015f tarihiyle ba\u015fvuru tarihi aras\u0131ndaki SGK verilerine g\u00f6re belirlenen ortalama \u00f6nemlidir.<\/p>\n\n\n\n
\u00c7al\u0131\u015fan say\u0131s\u0131 ve ciro limitlerinin haricinde i\u015fletmenin ortakl\u0131k yap\u0131s\u0131 da KOB\u0130 stat\u00fcs\u00fcn\u00fc do\u011frudan etkiler. KOB\u0130 vasf\u0131n\u0131n belirlenmesinde Y\u00f6netmeli\u011fin 7. maddesinde say\u0131lan i\u015fletme t\u00fcrleri de dikkate al\u0131n\u0131r. <\/p>\n\n\n\n
\nBa\u011f\u0131ms\u0131z \u0130\u015fletme:<\/strong> E\u011fer bir i\u015fletme ba\u015fka bir i\u015fletmenin %25’ine veya daha fazlas\u0131na sahip de\u011filse ve ba\u015fka bir i\u015fletme de bu i\u015fletmenin %25\u2019ine sahip de\u011filse ba\u011f\u0131ms\u0131z i\u015fletme kabul edilir.\u00a0Ba\u011f\u0131ms\u0131z i\u015fletmelerde i\u015fletme t\u00fcr\u00fc sadece o i\u015fletmenin verileri dikkate al\u0131narak belirlenir.\u00a0<\/li>\n\n\n\nOrtak \u0130\u015fletme:<\/strong>\u00a0Bir i\u015fletme,\u00a0ba\u015fka bir i\u015fletmenin sermaye veya oy haklar\u0131n\u0131n %25-%50\u2019si (d\u00e2hil) aras\u0131na sahipse bunlar ortak i\u015fletmedir. Ortak i\u015fletmelerin s\u0131n\u0131f\u0131 ve KOB\u0130 niteli\u011fi belirlenirken i\u015fletmenin verilerine, ortak i\u015fletmenin verilerinin ortakl\u0131k oran\u0131nda eklenir. \u00d6rne\u011fin\u00a0i\u015fletmenizde\u00a0200 ki\u015fi \u00e7al\u0131\u015f\u0131yor ancak %40 pay\u0131n\u0131z\u0131n oldu\u011fu ba\u015fka bir \u015firkette de 200 ki\u015fi \u00e7al\u0131\u015f\u0131yorsa hesaplamaya 200 + (200 x 0,40) = 280 ki\u015fi d\u00e2hil edilir. Bu durumda kendi \u00e7al\u0131\u015fan\u0131n\u0131z 250\u2019den az olsa bile ortakl\u0131k pay\u0131 nedeniyle KOB\u0130 stat\u00fcs\u00fcn\u00fc elde edemezsiniz. Ayn\u0131 hesaplama y\u0131ll\u0131k net sat\u0131\u015f has\u0131lat\u0131 ve mali bilan\u00e7o \u00fczerinde de uygulan\u0131r.\u00a0<\/li>\n\n\n\nBa\u011fl\u0131 \u0130\u015fletme:<\/strong> Bir i\u015fletme, ba\u015fka bir i\u015fletmenin sermaye veya oy haklar\u0131n\u0131n %50\u2019den fazlas\u0131na sahipse bunlar ba\u011fl\u0131 i\u015fletme say\u0131l\u0131r. \u0130\u015fletmenin verileriyle ba\u011fl\u0131 i\u015fletmenin verileri do\u011frudan toplan\u0131r ve KOB\u0130 olup olmad\u0131\u011f\u0131 iki i\u015fletmenin toplam\u0131 \u00fczerinden de\u011ferlendirilir. Birden fazla ba\u011fl\u0131 i\u015fletme olmas\u0131 h\u00e2linde her biri i\u00e7in ayn\u0131 i\u015flem yap\u0131l\u0131r. \u00d6rne\u011fin\u00a0teknoloji \u015firketinizde\u00a015 ki\u015finin \u00e7al\u0131\u015ft\u0131\u011f\u0131n\u0131 ve \u015firketinizin %60 hissesinin ba\u015fka bir dan\u0131\u015fmanl\u0131k \u015firketine ait oldu\u011funu varsayal\u0131m. Bu dan\u0131\u015fmanl\u0131k \u015firketinde \u00e7al\u0131\u015fan 130 ki\u015fiye sizin \u00e7al\u0131\u015fan say\u0131n\u0131za eklenir. Toplam \u00e7al\u0131\u015fan say\u0131s\u0131 250 ki\u015finin alt\u0131nda kald\u0131\u011f\u0131 i\u00e7in KOB\u0130 vasf\u0131 korunur.\u00a0<\/li>\n<\/ul>\n\n\n\nPeki, sizin i\u015fletmeniz KOB\u0130 mi? <\/p>\n\n\n\n
A\u015fa\u011f\u0131daki kriterlere g\u00f6z atarak h\u0131zl\u0131ca kontrol edebilirsiniz:<\/p>\n\n\n\n