{"id":26431,"date":"2026-03-04T15:03:25","date_gmt":"2026-03-04T15:03:25","guid":{"rendered":"https:\/\/maremont.me\/?p=26431"},"modified":"2026-03-04T15:15:18","modified_gmt":"2026-03-04T15:15:18","slug":"tax-exemptions-for-marinas-in-montenegro","status":"publish","type":"post","link":"https:\/\/maremont.me\/tr\/general\/tax-exemptions-for-marinas-in-montenegro\/","title":{"rendered":"KARADA\u011e&#8217;DA MAR\u0130NALARIN VERG\u0130 MUAF\u0130YETLER\u0130"},"content":{"rendered":"<p>Karada\u011f, 2025 ve 2026 y\u0131llar\u0131nda y\u00fcr\u00fcrl\u00fc\u011fe giren g\u00fcncel d\u00fczenlemelerle, yat turizmini te\u015fvik etmek amac\u0131yla Akdeniz havzas\u0131ndaki en cazip vergi rejimlerinden birini sunmaktad\u0131r. Marinalarda sa\u011flanan temel vergi muafiyetleri ve avantajlar \u015funlard\u0131r:<\/p>\n<ol>\n<li><strong> Akaryak\u0131tta \u00d6TV ve KDV Muafiyeti (Duty-Free Fuel)<\/strong><\/li>\n<\/ol>\n<p>Karada\u011f, 2025 y\u0131l\u0131 itibar\u0131yla yabanc\u0131 bayrakl\u0131 hem ticari hem de \u00f6zel yatlar i\u00e7in\u00a0<strong>g\u00fcmr\u00fcks\u00fcz akaryak\u0131t<\/strong>\u00a0uygulamas\u0131n\u0131 yeniden ba\u015flatm\u0131\u015ft\u0131r. Bu d\u00fczenleme, yat sahiplerine perakende fiyatlara k\u0131yasla yakla\u015f\u0131k\u00a0<strong>%50&#8217;ye varan maliyet avantaj\u0131<\/strong>\u00a0sa\u011flamaktad\u0131r.<\/p>\n<p>&nbsp;<\/p>\n<ul>\n<li><strong>Kapsam:<\/strong>\u00a0\u00d6TV (Excise Duty) ve %21 oran\u0131ndaki KDV&#8217;den tam muafiyet sa\u011flan\u0131r.<\/li>\n<li><strong>\u015eartlar:<\/strong>\u00a0Yak\u0131t ikmali yap\u0131ld\u0131ktan sonra teknenin Karada\u011f karasular\u0131n\u0131 terk etmesi gerekmektedir; ancak tekne daha sonra tekrar geri d\u00f6nebilir. Baz\u0131 d\u00f6nemlerde uygulanan &#8220;72 saat kalma zorunlulu\u011fu&#8221; gibi k\u0131s\u0131tlamalar, rekabet\u00e7ili\u011fi art\u0131rmak amac\u0131yla 2025 sonu ve 2026 ba\u015f\u0131nda b\u00fcy\u00fck oranda esnetilmi\u015ftir.<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<ol start=\"2\">\n<li><strong> Hizmetlerde D\u00fc\u015f\u00fck KDV Oran\u0131<\/strong><\/li>\n<\/ol>\n<p>Denizcilik ve turizm hizmetleri i\u00e7in Karada\u011f genelinde uygulanan standart KDV oran\u0131 %21 iken, yat\u00e7\u0131l\u0131k sekt\u00f6r\u00fc i\u00e7in \u00f6zel indirimli oranlar uygulanmaktad\u0131r:<\/p>\n<ul>\n<li><strong>Marina Hizmetleri:<\/strong>\u00a0Konaklama, ba\u011flama ve ilgili turistik hizmetlerde KDV oran\u0131\u00a0<strong>%7<\/strong>\u00a0olarak uygulanarak operasyonel maliyetler d\u00fc\u015f\u00fcr\u00fclmektedir.<\/li>\n<li><strong>Yat Kiralama (Charter):<\/strong>\u00a0Karada\u011f&#8217;da ger\u00e7ekle\u015ftirilen yat kiralama i\u015flemlerinde\u00a0<strong>KDV muafiyeti (%0)<\/strong>\u00a0uygulanabilmektedir, bu da \u00fclkeyi charter operasyonlar\u0131 i\u00e7in bir merkez haline getirmektedir.<\/li>\n<\/ul>\n<p><strong>\u00a0<\/strong><\/p>\n<ol start=\"3\">\n<li><strong> Kumanya ve Di\u011fer \u0130kmal \u00dcr\u00fcnlerinde Muafiyet<\/strong><\/li>\n<\/ol>\n<p>Marinalarda sadece yak\u0131t de\u011fil, gemi stoklar\u0131 i\u00e7in yap\u0131lan di\u011fer ikmallerde de vergi avantajlar\u0131 mevcuttur:<\/p>\n<ul>\n<li><strong>Alkol ve T\u00fct\u00fcn:<\/strong>\u00a0M\u00fcrettebat ve yolcular i\u00e7in g\u00fcnl\u00fck ki\u015fi ba\u015f\u0131 belirlenen limitler dahilinde (\u00f6rne\u011fin 1 litre alkol ve 40 adet sigara), g\u00fcmr\u00fck depolar\u0131ndan\u00a0<strong>\u00d6TV&#8217;siz \u00fcr\u00fcn<\/strong>\u00a0tedarik edilebilmektedir.<\/li>\n<li><strong>Yedek Par\u00e7a:<\/strong>\u00a0G\u00fcmr\u00fck antrepolar\u0131 arac\u0131l\u0131\u011f\u0131yla marinalara getirilen yedek par\u00e7alar ve teknik ekipmanlar i\u00e7in g\u00fcmr\u00fck vergisi avantajlar\u0131 sunulmaktad\u0131r.<\/li>\n<\/ul>\n<p><strong>\u00a0<\/strong><\/p>\n<ol start=\"4\">\n<li><strong> Kurumlar Vergisi ve Yat\u0131r\u0131m Te\u015fvikleri<\/strong><\/li>\n<\/ol>\n<p>Marina i\u015fletmeleri ve b\u00f6lgedeki ba\u011fl\u0131 \u015firketler i\u00e7in genel ekonomik te\u015fvikler de ge\u00e7erlidir:<\/p>\n<ul>\n<li><strong>Artan Oranl\u0131 Kurumlar Vergisi:<\/strong>\u00a0Karada\u011f,<a href=\"https:\/\/maremontrealestate.blogspot.com\/2026\/03\/karadagda-yat-turizmi-ve-ulke.html\"> 2026<\/a> itibar\u0131yla 100.000 \u20ac&#8217;ya kadar olan k\u00e2rlar i\u00e7in\u00a0<strong>%9<\/strong>\u00a0gibi olduk\u00e7a d\u00fc\u015f\u00fck bir kurumlar vergisi oran\u0131 uygulamaktad\u0131r.<\/li>\n<li><strong>Stratejik Yat\u0131r\u0131mc\u0131 Stat\u00fcs\u00fc:<\/strong>\u00a0Belirli bir hacmin \u00fczerindeki marina yat\u0131r\u0131mlar\u0131, &#8220;Stratejik Yat\u0131r\u0131mc\u0131&#8221; stat\u00fcs\u00fc alarak operasyonel maliyetlerini %30&#8217;a kadar azaltan ek muafiyetlerden yararlanabilmektedir.<\/li>\n<\/ul>\n<p>&nbsp;<\/p>\n<p>&nbsp;<\/p>","protected":false},"excerpt":{"rendered":"<p>Karada\u011f, 2025 ve 2026 y\u0131llar\u0131nda y\u00fcr\u00fcrl\u00fc\u011fe giren g\u00fcncel d\u00fczenlemelerle, yat turizmini te\u015fvik etmek amac\u0131yla Akdeniz havzas\u0131ndaki en cazip vergi rejimlerinden birini sunmaktad\u0131r. Marinalarda sa\u011flanan temel vergi muafiyetleri ve avantajlar \u015funlard\u0131r: Akaryak\u0131tta \u00d6TV ve KDV Muafiyeti (Duty-Free Fuel) Karada\u011f, 2025 y\u0131l\u0131 itibar\u0131yla yabanc\u0131 bayrakl\u0131 hem ticari hem de \u00f6zel yatlar i\u00e7in\u00a0g\u00fcmr\u00fcks\u00fcz akaryak\u0131t\u00a0uygulamas\u0131n\u0131 yeniden ba\u015flatm\u0131\u015ft\u0131r. Bu d\u00fczenleme, [&hellip;]<\/p>\n","protected":false},"author":2,"featured_media":26437,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[2,1,3,4,78,79,80],"tags":[580,328,575,303,611,577,613,612],"_links":{"self":[{"href":"https:\/\/maremont.me\/tr\/wp-json\/wp\/v2\/posts\/26431"}],"collection":[{"href":"https:\/\/maremont.me\/tr\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/maremont.me\/tr\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/maremont.me\/tr\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/maremont.me\/tr\/wp-json\/wp\/v2\/comments?post=26431"}],"version-history":[{"count":2,"href":"https:\/\/maremont.me\/tr\/wp-json\/wp\/v2\/posts\/26431\/revisions"}],"predecessor-version":[{"id":26434,"href":"https:\/\/maremont.me\/tr\/wp-json\/wp\/v2\/posts\/26431\/revisions\/26434"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/maremont.me\/tr\/wp-json\/wp\/v2\/media\/26437"}],"wp:attachment":[{"href":"https:\/\/maremont.me\/tr\/wp-json\/wp\/v2\/media?parent=26431"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/maremont.me\/tr\/wp-json\/wp\/v2\/categories?post=26431"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/maremont.me\/tr\/wp-json\/wp\/v2\/tags?post=26431"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}