{"id":11290,"date":"2026-10-20T13:12:42","date_gmt":"2026-10-20T13:12:42","guid":{"rendered":"https:\/\/www.asylegal.com\/?post_type=insight&p=11290"},"modified":"2026-10-20T13:55:54","modified_gmt":"2026-10-20T13:55:54","slug":"asgari-sermaye-uyum-suresi-31-aralik-2027","status":"publish","type":"insight","link":"https:\/\/www.asylegal.com\/tr\/asgari-sermaye-uyum-suresi-31-aralik-2027\/","title":{"rendered":"Asgari Sermayeye Uyum S\u00fcresi 31 Aral\u0131k 2027’ye Uzat\u0131ld\u0131"},"content":{"rendered":"

I. Giri\u015f<\/h2>\n

17 Ekim 2026 tarihli ve 33403 say\u0131l\u0131 Resm\u00ee Gazete’de yay\u0131mlanan Anonim ve Limited \u015eirketlerin Sermayelerini Yeni Asgari Tutarlara Y\u00fckseltme S\u00fcresinin Uzat\u0131lmas\u0131na \u0130li\u015fkin Tebli\u011f<\/a> (\u201cTebli\u011f\u201d) ile sermayesi yeni asgari tutarlar\u0131n alt\u0131nda kalan anonim ve limited \u015firketler i\u00e7in 6102 say\u0131l\u0131 T\u00fcrk Ticaret Kanunu’nda (\u201cKanun\u201d) \u00f6ng\u00f6r\u00fclen uyum s\u00fcresi, 31 Aral\u0131k 2026’dan 31 Aral\u0131k 2027’ye uzat\u0131lm\u0131\u015ft\u0131r. Uzat\u0131lan s\u00fcre, kay\u0131tl\u0131 sermaye sistemini kabul etmi\u015f halka a\u00e7\u0131k olmayan anonim \u015firketlerin ba\u015flang\u0131\u00e7 ve \u00e7\u0131kar\u0131lm\u0131\u015f sermayelerini y\u00fckseltmeleri bak\u0131m\u0131ndan da ge\u00e7erlidir.<\/p>\n

Tebli\u011f yay\u0131m\u0131 tarihinde y\u00fcr\u00fcrl\u00fc\u011fe girmi\u015f olup asgari sermaye tutarlar\u0131n\u0131 ve sermayeyi y\u00fckseltme y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fcn\u00fc de\u011fi\u015ftirmemektedir. S\u00fcre sonunda sermayesi asgari tutar\u0131n alt\u0131nda kalan anonim ve limited \u015firketler Kanun uyar\u0131nca infisah etmi\u015f say\u0131lacak, kay\u0131tl\u0131 sermaye sistemindeki baz\u0131 \u015firketler bak\u0131m\u0131ndan ise sonu\u00e7 bu sistemden \u00e7\u0131km\u0131\u015f say\u0131lmak olacakt\u0131r. Bu nedenle kapsamdaki \u015firketlerin ek s\u00fcreyi, sermaye art\u0131r\u0131m\u0131na ili\u015fkin kararlar\u0131 almak ve tescil i\u015flemlerini tamamlamak i\u00e7in kullanmas\u0131 gerekmektedir.<\/p>\n

II. Asgari Tutarlar Ve Y\u00fckseltme Y\u00fck\u00fcml\u00fcl\u00fc\u011f\u00fc<\/h2>\n

Yeni asgari tutarlar, 24 Kas\u0131m 2023 tarihli ve 7887 say\u0131l\u0131 Cumhurba\u015fkan\u0131 Karar\u0131<\/a> ile 1 Ocak 2024’ten itibaren y\u00fckseltilmi\u015ftir. Buna g\u00f6re asgari esas sermaye anonim \u015firketlerde 250.000 TL, limited \u015firketlerde 50.000 TL olup kay\u0131tl\u0131 sermaye sistemindeki halka a\u00e7\u0131k olmayan anonim \u015firketlerde asgari ba\u015flang\u0131\u00e7 sermayesi 500.000 TL’dir.<\/p>\n

Sermayenin bu tutarlara y\u00fckseltilmesi i\u00e7in yap\u0131lacak genel kurul toplant\u0131lar\u0131nda Kanun’a g\u00f6re toplant\u0131 nisab\u0131 aranmamakta, kararlar toplant\u0131da mevcut oylar\u0131n \u00e7o\u011funlu\u011fuyla al\u0131nmakta ve bu kararlar aleyhine imtiyaz kullan\u0131lamamaktad\u0131r. Bu kolayl\u0131k uzat\u0131lan s\u00fcre boyunca da uygulanacakt\u0131r.<\/p>\n

III. Kay\u0131tl\u0131 Sermaye Sistemindeki \u015eirketler<\/h2>\n

Kay\u0131tl\u0131 sermaye sistemindeki halka a\u00e7\u0131k olmayan anonim \u015firketlerin bu sistemde kalabilmesi i\u00e7in ba\u015flang\u0131\u00e7 sermayeleri ile \u00e7\u0131kar\u0131lm\u0131\u015f sermayelerinin s\u00fcre sonuna kadar 500.000 TL’ye y\u00fckseltilmesi gerekmektedir. \u00c7\u0131kar\u0131lm\u0131\u015f sermayesi en az 250.000 TL olan bir \u015firket bunu yapmazsa infisah etmeyecek, Kanun uyar\u0131nca kay\u0131tl\u0131 sermaye sisteminden \u00e7\u0131km\u0131\u015f say\u0131lacakt\u0131r. \u00c7\u0131kar\u0131lm\u0131\u015f sermayesi 250.000 TL’nin de alt\u0131nda kalan \u015firketler bak\u0131m\u0131ndan ise yaln\u0131zca sistemden \u00e7\u0131k\u0131\u015f sonucunun do\u011faca\u011f\u0131 s\u00f6ylenemeyece\u011finden, anonim \u015firketler i\u00e7in \u00f6ng\u00f6r\u00fclen genel asgari sermaye tutar\u0131na ula\u015f\u0131lmas\u0131 da g\u00f6zetilmelidir.<\/p>\n

Ba\u015flang\u0131\u00e7 sermayesi, \u00e7\u0131kar\u0131lm\u0131\u015f sermaye ve kay\u0131tl\u0131 sermaye tavan\u0131 Kanun’da ayr\u0131 kavramlar olarak d\u00fczenlendi\u011finden, esas s\u00f6zle\u015fmedeki kay\u0131tl\u0131 sermaye tavan\u0131n\u0131n y\u00fcksek olmas\u0131 \u00e7\u0131kar\u0131lm\u0131\u015f sermayenin yeterli oldu\u011fu anlam\u0131na gelmemektedir.<\/p>\n

IV. Yeni S\u00fcre Ve Bakanl\u0131\u011f\u0131n Uzatma Yetkisi<\/h2>\n

Tebli\u011f, Kanun’un ge\u00e7ici 15’inci maddesinin metnini de\u011fi\u015ftirmemekte, bu maddenin Ticaret Bakanl\u0131\u011f\u0131’na tan\u0131d\u0131\u011f\u0131 s\u00fcre uzatma yetkisine dayanmaktad\u0131r. Bu nedenle Kanun metninde 31 Aral\u0131k 2026 tarihi yer almaya devam etmekle birlikte, kapsamdaki \u015firketler bak\u0131m\u0131ndan uygulanacak son tarih 31 Aral\u0131k 2027’dir. Kanun Bakanl\u0131\u011fa s\u00fcreyi birer y\u0131l olarak en \u00e7ok iki defa uzatma yetkisi vermektedir.<\/p>\n

V. Sonu\u00e7<\/h2>\n

Tebli\u011f, sermayesi asgari tutarlar\u0131n alt\u0131nda kalan anonim ve limited \u015firketlere art\u0131r\u0131m i\u015flemlerini tamamlamak i\u00e7in bir y\u0131l daha tan\u0131maktad\u0131r. Ancak Kanun sermayenin s\u00fcre sonuna kadar y\u00fckseltilmi\u015f olmas\u0131n\u0131 arad\u0131\u011f\u0131ndan, sermaye art\u0131r\u0131m\u0131 karar\u0131n\u0131n al\u0131nmas\u0131 ve tescilin 31 Aral\u0131k 2027’den \u00f6nce tamamlanacak \u015fekilde planlanmas\u0131 gerekmektedir. S\u00fcre sonunda asgari tutara ula\u015famayan anonim ve limited \u015firketler infisah etmi\u015f say\u0131larak tasfiye h\u00e2line girece\u011finden, ek s\u00fcrenin son aylara b\u0131rak\u0131lmadan kullan\u0131lmas\u0131 yerinde olacakt\u0131r.<\/p>\n","protected":false},"excerpt":{"rendered":"

I. Giri\u015f 17 Ekim 2026 tarihli ve 33403 say\u0131l\u0131 Resm\u00ee Gazete’de yay\u0131mlanan Anonim ve Limited \u015eirketlerin Sermayelerini Yeni Asgari Tutarlara Y\u00fckseltme S\u00fcresinin Uzat\u0131lmas\u0131na \u0130li\u015fkin Tebli\u011f (\u201cTebli\u011f\u201d) ile sermayesi yeni asgari tutarlar\u0131n alt\u0131nda kalan anonim ve limited \u015firketler i\u00e7in 6102 say\u0131l\u0131 T\u00fcrk Ticaret Kanunu’nda (\u201cKanun\u201d) \u00f6ng\u00f6r\u00fclen uyum s\u00fcresi, 31 Aral\u0131k 2026’dan 31 Aral\u0131k 2027’ye uzat\u0131lm\u0131\u015ft\u0131r. Uzat\u0131lan […]<\/p>\n","protected":false},"author":2,"featured_media":11291,"template":"","insight_category":[79,80],"insight_topic":[],"class_list":["post-11290","insight","type-insight","status-publish","has-post-thumbnail","hentry","insight_category-corporate-law","insight_category-regulatory"],"_links":{"self":[{"href":"https:\/\/www.asylegal.com\/tr\/wp-json\/wp\/v2\/insight\/11290","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.asylegal.com\/tr\/wp-json\/wp\/v2\/insight"}],"about":[{"href":"https:\/\/www.asylegal.com\/tr\/wp-json\/wp\/v2\/types\/insight"}],"author":[{"embeddable":true,"href":"https:\/\/www.asylegal.com\/tr\/wp-json\/wp\/v2\/users\/2"}],"version-history":[{"count":1,"href":"https:\/\/www.asylegal.com\/tr\/wp-json\/wp\/v2\/insight\/11290\/revisions"}],"predecessor-version":[{"id":11294,"href":"https:\/\/www.asylegal.com\/tr\/wp-json\/wp\/v2\/insight\/11290\/revisions\/11294"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.asylegal.com\/tr\/wp-json\/wp\/v2\/media\/11291"}],"wp:attachment":[{"href":"https:\/\/www.asylegal.com\/tr\/wp-json\/wp\/v2\/media?parent=11290"}],"wp:term":[{"taxonomy":"insight_category","embeddable":true,"href":"https:\/\/www.asylegal.com\/tr\/wp-json\/wp\/v2\/insight_category?post=11290"},{"taxonomy":"insight_topic","embeddable":true,"href":"https:\/\/www.asylegal.com\/tr\/wp-json\/wp\/v2\/insight_topic?post=11290"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}