{"id":8083,"date":"2026-05-11T22:43:24","date_gmt":"2026-05-11T22:43:24","guid":{"rendered":"https:\/\/virconlegal.com\/term\/tesvik-edici-hisse-senedi-opsiyonu-iso\/"},"modified":"2026-05-12T19:52:05","modified_gmt":"2026-05-12T19:52:05","slug":"tesvik-edici-hisse-senedi-opsiyonu-iso","status":"publish","type":"term","link":"https:\/\/virconlegal.com\/tr\/term\/tesvik-edici-hisse-senedi-opsiyonu-iso\/","title":{"rendered":"Te\u015fvik Edici Hisse Senedi Opsiyonu (ISO)"},"content":{"rendered":"<h3>TLDR<\/h3>\n<p>Te\u015fvik Edici Hisse Senedi Opsiyonu (ISO), ABD&#8217;de avantajl\u0131 vergi uygulamas\u0131na hak kazanan \u00e7al\u0131\u015fan hisse senedi opsiyonu t\u00fcr\u00fcd\u00fcr; elde tutma gereksinimleri kar\u015f\u0131land\u0131\u011f\u0131nda kazan\u00e7lar, ola\u011fan gelir yerine uzun vadeli sermaye kazanc\u0131 oranlar\u0131nda vergilendirilir.<\/p>\n<h3>ISO ve NSO:<\/h3>\n<p>ISO: Yaln\u0131zca kullan\u0131mda AMT yoluyla vergi; sat\u0131\u015fta LTCG oranlar\u0131nda vergi.<br \/>NSO: Kullan\u0131mda ola\u011fan gelir olarak vergilendirme.<\/p>\n<h3>ISO Nitelikli Elden \u00c7\u0131karma Gereksinimleri:<\/h3>\n<p>ISO kazan\u00e7lar\u0131nda avantajl\u0131 sermaye kazanc\u0131 vergi uygulamas\u0131n\u0131 alabilmek i\u00e7in sahibin hem hak tan\u0131ma tarihinden itibaren iki y\u0131ll\u0131k hem de kullan\u0131m tarihinden itibaren bir y\u0131ll\u0131k elde tutma s\u00fcresini sa\u011flamas\u0131 gerekir. Her iki gereksinimden birinin kar\u015f\u0131lanmamas\u0131 &#8216;nitelik d\u0131\u015f\u0131 elden \u00e7\u0131karma&#8217; olu\u015fturur ve kazanc\u0131n sermaye kazanc\u0131 yerine ola\u011fan gelir olarak vergilendirilmesine yol a\u00e7ar; bu da ISO&#8217;lar\u0131n vergi avantaj\u0131n\u0131 tamamen ortadan kald\u0131r\u0131r. Bir\u00e7ok \u00e7al\u0131\u015fan, vergi sonu\u00e7lar\u0131n\u0131 anlamadan kullan\u0131m\u0131n hemen ard\u0131ndan hisse satarak (ayn\u0131 g\u00fcn sat\u0131\u015f) istemeden nitelik d\u0131\u015f\u0131 elden \u00e7\u0131karmay\u0131 tetikler.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>TLDR Te\u015fvik Edici Hisse Senedi Opsiyonu (ISO), ABD&#8217;de avantajl\u0131 vergi uygulamas\u0131na hak kazanan \u00e7al\u0131\u015fan hisse senedi opsiyonu t\u00fcr\u00fcd\u00fcr; elde tutma gereksinimleri kar\u015f\u0131land\u0131\u011f\u0131nda kazan\u00e7lar, ola\u011fan gelir yerine uzun vadeli sermaye kazanc\u0131 oranlar\u0131nda vergilendirilir. ISO ve NSO: ISO: Yaln\u0131zca kullan\u0131mda AMT yoluyla vergi; sat\u0131\u015fta LTCG oranlar\u0131nda vergi.NSO: Kullan\u0131mda ola\u011fan gelir olarak vergilendirme. ISO Nitelikli Elden \u00c7\u0131karma Gereksinimleri: [&hellip;]<\/p>\n","protected":false},"author":4,"featured_media":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","format":"standard","meta":{"footnotes":""},"categories":[],"class_list":["post-8083","term","type-term","status-publish","format-standard","hentry"],"_links":{"self":[{"href":"https:\/\/virconlegal.com\/tr\/wp-json\/wp\/v2\/term\/8083","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/virconlegal.com\/tr\/wp-json\/wp\/v2\/term"}],"about":[{"href":"https:\/\/virconlegal.com\/tr\/wp-json\/wp\/v2\/types\/term"}],"author":[{"embeddable":true,"href":"https:\/\/virconlegal.com\/tr\/wp-json\/wp\/v2\/users\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/virconlegal.com\/tr\/wp-json\/wp\/v2\/comments?post=8083"}],"version-history":[{"count":2,"href":"https:\/\/virconlegal.com\/tr\/wp-json\/wp\/v2\/term\/8083\/revisions"}],"predecessor-version":[{"id":9425,"href":"https:\/\/virconlegal.com\/tr\/wp-json\/wp\/v2\/term\/8083\/revisions\/9425"}],"wp:attachment":[{"href":"https:\/\/virconlegal.com\/tr\/wp-json\/wp\/v2\/media?parent=8083"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/virconlegal.com\/tr\/wp-json\/wp\/v2\/categories?post=8083"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}