Vergi Simülasyonu · Kaynaklar
Vergi datası kaynakları
Tüm oranlar manuel olarak doğrulanmış, kaynak gösterilmiş ve tarihlidir, override katmanı disiplininin uzantısı.
Vergi datası sürümü: 2026-06-08
| Ülke | Kurumlar | Temettü | Kişisel |
|---|---|---|---|
| Türkiye | 25% · PwC Türkiye Tax Summaries · Kurumlar Vergisi Kanunu (2026-01-01) | 15.00% · PwC Türkiye · Gelir Vergisi Kanunu (22 Aralık 2024 artışı) | Gelir Vergisi Genel Tebliği No. 332 (31 Aralık 2025) (2025-12-31) |
| BAE | 9.0% · UAE Federal Tax Authority · Corporate Tax Law (eff. June 2023) (2023-06-01) | 0.00% · UAE Federal Tax Authority | UAE Federal Tax Authority, no personal income tax (2023-06-01) |
| Portekiz | 19% · PwC Portugal · IRC (reduced from 21% in 2026) (2026-01-01) | 28.00% · PwC Portugal · IRS (autonomous rate on dividends) | PwC Portugal · IRS 2026 brackets (2026-01-01) |
| İtalya | 28% · Agenzia delle Entrate · IRES 24% + IRAP ~3.9% (2026-01-01) | 26.00% · Agenzia delle Entrate | Agenzia delle Entrate · IRPEF 2026 (mid rate 35%→33%) (2026-01-01) |
| Malta | 35% · Malta Income Tax Act (2026-01-01) | 0.00% · Malta full imputation system | PwC Malta / MTCA · single rates 2026 (2026-01-01) |
| Kıbrıs | 15% · KPMG/PwC Cyprus · Tax Reform 2026 (12.5%→15%, OECD Pillar Two) (2026-01-01) | 17.00% · Cyprus Tax Department · SDC | Cyprus Tax Reform 2026 (tax-free €19.5K→€22K) (2026-01-01) |
| İrlanda | 12.5% · Revenue Commissioners · trading income (2026-01-01) | 25.00% · Revenue Commissioners · DWT | Revenue.ie · 2026 standard-rate band (single) (2026-01-01) |
| Birleşik Krallık | 25% · HMRC · Corporation Tax (2026-01-01) | 39.35% · HMRC · dividend additional rate (after £500 allowance) | HMRC / HoC Library · 2025/26 bands (frozen to 2028) (2025-04-06) |
| Yunanistan | 22% · AADE · corporate income tax (2026-01-01) | 5.00% · AADE · dividend WHT | minfin.gov.gr / PwC GR · 2026 brackets (reform) (2026-01-01) |
| Karayipler (Antigua) | 25% · Antigua Inland Revenue Department (2026-01-01) | 25.00% · Antigua IRD | Antigua IRD, no personal income tax (since 2016) (2026-01-01) |
| Almanya | 30% · Bundesministerium der Finanzen · KSt 15% + Soli + Gewerbesteuer ~14-17% (2026-01-01) | 26.38% · BMF · Abgeltungsteuer (incl. soli) | BMF · §32a EStG 2026 (Grundfreibetrag €12,348) (2026-01-01) |
Koşullu rejimler (TR 20/D, PT IFICI, IT HNW, UK FIG, GR HNW) ve Malta efektif oranı (6/7 iade) için her birinin kaynağı veri katmanında saklıdır. Phase 1 varsayımları: muhafazakâr DTAA (anlaşma modellenmez), USD bazlı statik FX.