{"id":22838,"date":"2026-09-08T11:48:35","date_gmt":"2026-09-08T10:48:35","guid":{"rendered":"https:\/\/yatirim.uk\/tr\/ingilterede-kira-geliri-vergisi\/"},"modified":"2026-09-20T10:47:28","modified_gmt":"2026-09-20T09:47:28","slug":"ingilterede-kira-geliri-vergisi","status":"publish","type":"page","link":"https:\/\/yatirim.uk\/ar\/ingilterede-kira-geliri-vergisi\/","title":{"rendered":"\u0643\u0645 \u062a\u0628\u0644\u063a \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0639\u0644\u0649 \u0627\u0644\u062f\u062e\u0644 \u0627\u0644\u0625\u064a\u062c\u0627\u0631\u064a \u0641\u064a \u0628\u0631\u064a\u0637\u0627\u0646\u064a\u0627\u061f"},"content":{"rendered":"
\n\t\t\t\t\t\t
\n\t\t\t\t\t\t
\n\t\t\t\t\t
\n\t\t\t
\n\t\t\t\t\t\t
\n\t\t\t\t
\n\t\t\t\t\t\t\t\t\t

\u0643\u0645 \u062a\u0628\u0644\u063a \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0639\u0644\u0649 \u0627\u0644\u062f\u062e\u0644 \u0627\u0644\u0625\u064a\u062c\u0627\u0631\u064a \u0641\u064a \u0628\u0631\u064a\u0637\u0627\u0646\u064a\u0627\u061f<\/h1>\n

\u0644\u0627 \u064a\u062f\u0641\u0639 \u0627\u0644\u0645\u0648\u0627\u0637\u0646 \u0627\u0644\u062a\u0631\u0643\u064a \u0627\u0644\u0645\u0642\u064a\u0645 \u0641\u064a \u062a\u0631\u0643\u064a\u0627 \u0636\u0631\u064a\u0628\u0629 \u0639\u0644\u0649 \u0623\u0648\u0644 12,570 \u062c\u0646\u064a\u0647\u0627\u064b \u0645\u0646 \u0627\u0644\u062f\u062e\u0644 \u0627\u0644\u0625\u064a\u062c\u0627\u0631\u064a \u0641\u064a \u0628\u0631\u064a\u0637\u0627\u0646\u064a\u0627\u060c \u0648\u064a\u062f\u0641\u0639 20% \u0639\u0644\u0649 \u0627\u0644\u0634\u0631\u064a\u062d\u0629 \u0628\u064a\u0646 12,571 \u064850,270 \u062c\u0646\u064a\u0647\u0627\u064b.<\/strong> \u0628\u0641\u0636\u0644 \u0647\u0630\u0627 \u0627\u0644\u0625\u0639\u0641\u0627\u0621 \u062a\u0643\u0648\u0646 \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u062f\u062e\u0644 \u0639\u0644\u0649 \u0634\u0642\u0629 \u0648\u0627\u062d\u062f\u0629 \u0628\u0644\u0627 \u0642\u0631\u0636 \u062a\u062f\u0631\u0651 15,000 \u062c\u0646\u064a\u0647 \u0633\u0646\u0648\u064a\u0627\u064b \u0635\u0641\u0631\u0627\u064b \u0641\u064a \u0645\u0639\u0638\u0645 \u0627\u0644\u062d\u0627\u0644\u0627\u062a. \u0648\u0644\u0648 \u0643\u0627\u0646 \u0627\u0644\u0645\u0627\u0644\u0643 \u0646\u0641\u0633\u0647 \u0645\u0642\u064a\u0645\u0627\u064b \u0641\u064a \u0627\u0644\u0625\u0645\u0627\u0631\u0627\u062a \u0627\u0644\u0639\u0631\u0628\u064a\u0629 \u0627\u0644\u0645\u062a\u062d\u062f\u0629 \u0644\u0645\u0627 \u0643\u0627\u0646 \u0644\u0647 \u062d\u0642 \u0627\u0644\u0625\u0639\u0641\u0627\u0621 \u0648\u0644\u062a\u0631\u062a\u0628\u062a \u0636\u0631\u064a\u0628\u0629 \u0642\u062f\u0631\u0647\u0627 2,258 \u062c\u0646\u064a\u0647\u0627\u064b \u0639\u0644\u0649 \u0627\u0644\u0631\u0628\u062d \u0630\u0627\u062a\u0647. \u0648\u0641\u064a\u0645\u0627 \u064a\u0644\u064a \u062b\u0644\u0627\u062b\u0629 \u0633\u064a\u0646\u0627\u0631\u064a\u0648\u0647\u0627\u062a \u0645\u062d\u0633\u0648\u0628\u0629 \u0628\u0646\u062f\u0627\u064b \u0628\u0646\u062f\u0627\u064b\u060c \u0648\u0631\u0632\u0646\u0627\u0645\u0629 \u0627\u0644\u0625\u0642\u0631\u0627\u0631 \u0648\u0627\u0644\u063a\u0631\u0627\u0645\u0627\u062a\u060c \u0648\u0627\u0644\u0625\u0639\u0641\u0627\u0621 \u0645\u0646 \u0627\u0644\u0625\u0642\u0631\u0627\u0631 \u0627\u0644\u0631\u0642\u0645\u064a (MTD)\u060c \u0648\u0642\u0627\u0639\u062f\u0629 \u0627\u0644\u0633\u062a\u064a\u0646 \u064a\u0648\u0645\u0627\u064b \u0639\u0646\u062f \u0627\u0644\u0628\u064a\u0639.<\/p>\n\n

\u0645\u062b\u0627\u0644 \u0645\u062d\u0633\u0648\u0628: \u0634\u0642\u0629 \u062a\u062f\u0631\u0651 15,000 \u062c\u0646\u064a\u0647 \u0633\u0646\u0648\u064a\u0627\u064b<\/h2>\n

\u062a\u064f\u0641\u0631\u0636 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0639\u0644\u0649 \u0627\u0644\u0631\u0628\u062d \u0627\u0644\u0645\u062a\u0628\u0642\u064a \u0628\u0639\u062f \u0627\u0644\u0645\u0635\u0627\u0631\u064a\u0641\u060c \u0644\u0627 \u0639\u0644\u0649 \u0627\u0644\u0625\u064a\u062c\u0627\u0631 \u0627\u0644\u0625\u062c\u0645\u0627\u0644\u064a. \u0648\u0628\u0646\u0648\u062f \u0627\u0644\u0645\u0635\u0627\u0631\u064a\u0641 \u0623\u062f\u0646\u0627\u0647 \u0642\u0631\u064a\u0628\u0629 \u0645\u0646 \u0627\u0644\u0623\u0631\u0642\u0627\u0645 \u0627\u0644\u0641\u0639\u0644\u064a\u0629 \u0644\u0631\u0633\u0648\u0645 \u0627\u0644\u0625\u062f\u0627\u0631\u0629 \u0648\u0627\u0644\u062e\u062f\u0645\u0629 \u0641\u064a \u0634\u0642\u0642 \u0645\u0627\u0646\u0634\u0633\u062a\u0631 \u0648\u0644\u064a\u0641\u0631\u0628\u0648\u0644 \u0636\u0645\u0646 \u0645\u062d\u0641\u0638\u062a\u0646\u0627.<\/p>\n

\u0627\u0644\u0628\u0646\u062f<\/th>\u0627\u0644\u0645\u0628\u0644\u063a<\/th><\/tr><\/thead>
\u0631\u0633\u0648\u0645 \u0627\u0644\u0625\u062f\u0627\u0631\u0629 (10% \u0645\u0646 \u0627\u0644\u0625\u064a\u062c\u0627\u0631 \u0627\u0644\u0625\u062c\u0645\u0627\u0644\u064a)<\/td>\u00a31.500<\/td><\/tr>
\u0631\u0633\u0648\u0645 \u0627\u0644\u062e\u062f\u0645\u0629<\/td>\u00a31.200<\/td><\/tr>
\u062a\u0623\u0645\u064a\u0646 \u0627\u0644\u0645\u0627\u0644\u0643<\/td>\u00a3250<\/td><\/tr>
\u0627\u0644\u0645\u062d\u0627\u0633\u0628\u0629 \u0648\u062a\u0642\u062f\u064a\u0645 \u0627\u0644\u0625\u0642\u0631\u0627\u0631<\/td>\u00a3360<\/td><\/tr>
\u0627\u0644\u0625\u0635\u0644\u0627\u062d \u0648\u0627\u0644\u0635\u064a\u0627\u0646\u0629<\/td>\u00a3400<\/td><\/tr>
\u0625\u062c\u0645\u0627\u0644\u064a \u0627\u0644\u0645\u0635\u0627\u0631\u064a\u0641<\/strong><\/td>\u00a33.710<\/strong><\/td><\/tr>
\u0627\u0644\u0631\u0628\u062d \u0627\u0644\u062e\u0627\u0636\u0639 \u0644\u0644\u0636\u0631\u064a\u0628\u0629<\/strong><\/td>\u00a311.290<\/strong><\/td><\/tr>
\u0627\u0644\u0625\u0639\u0641\u0627\u0621 \u0627\u0644\u0634\u062e\u0635\u064a<\/td>\u00a312.570<\/td><\/tr>
\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u062f\u062e\u0644 \u0627\u0644\u0645\u0633\u062a\u062d\u0642\u0629<\/strong><\/td>\u00a30<\/strong><\/td><\/tr><\/tbody><\/table><\/div>\n

\u0644\u0627 \u062a\u0646\u0634\u0623 \u0636\u0631\u064a\u0628\u0629 \u0644\u0623\u0646 \u0627\u0644\u0631\u0628\u062d \u064a\u0628\u0642\u0649 \u062f\u0648\u0646 \u0627\u0644\u0625\u0639\u0641\u0627\u0621 \u0627\u0644\u0634\u062e\u0635\u064a. \u0648\u0645\u0639 \u0630\u0644\u0643 \u064a\u064f\u0642\u062f\u064e\u0651\u0645 \u0627\u0644\u0625\u0642\u0631\u0627\u0631\u060c \u0625\u0630 \u0644\u0627 \u064a\u064f\u0637\u0628\u064e\u0651\u0642 \u0627\u0644\u0625\u0639\u0641\u0627\u0621 \u062a\u0644\u0642\u0627\u0626\u064a\u0627\u064b \u0628\u0644 \u064a\u064f\u0637\u0644\u0628 \u0639\u0628\u0631 \u0627\u0644\u0646\u0645\u0648\u0630\u062c SA109.<\/p>\n\n

\u0627\u0644\u0634\u0642\u0629 \u0646\u0641\u0633\u0647\u0627 \u0625\u0630\u0627 \u0643\u0627\u0646 \u0627\u0644\u0645\u0627\u0644\u0643 \u0645\u0642\u064a\u0645\u0627\u064b \u0641\u064a \u062f\u0628\u064a<\/h2>\n

\u064a\u064f\u062d\u062f\u064e\u0651\u062f \u0627\u0644\u062d\u0642 \u0641\u064a \u0627\u0644\u0625\u0639\u0641\u0627\u0621 \u0627\u0644\u0634\u062e\u0635\u064a \u0628\u0627\u0644\u062c\u0646\u0633\u064a\u0629 \u0648\u0627\u0644\u0625\u0642\u0627\u0645\u0629 \u0645\u0639\u0627\u064b \u0644\u0627 \u0628\u0627\u0644\u062c\u0646\u0633\u064a\u0629 \u0648\u062d\u062f\u0647\u0627. \u0648\u062a\u0631\u0643\u064a\u0627 \u0645\u062f\u0631\u062c\u0629 \u0641\u064a \u0642\u0627\u0626\u0645\u0629 \u0627\u0644\u0645\u0645\u0644\u0643\u0629 \u0627\u0644\u0645\u062a\u062d\u062f\u0629\u060c \u0628\u064a\u0646\u0645\u0627 \u0627\u0644\u0625\u0645\u0627\u0631\u0627\u062a \u0627\u0644\u0639\u0631\u0628\u064a\u0629 \u0627\u0644\u0645\u062a\u062d\u062f\u0629 \u0648\u0642\u0637\u0631 \u0648\u0627\u0644\u0633\u0639\u0648\u062f\u064a\u0629 \u0648\u0627\u0644\u0643\u0648\u064a\u062a \u0644\u064a\u0633\u062a \u0643\u0630\u0644\u0643.<\/p>\n

\u0627\u0644\u0645\u0634\u062a\u0631\u064a<\/th>\u0627\u0644\u0625\u0639\u0641\u0627\u0621 \u0627\u0644\u0634\u062e\u0635\u064a<\/th>\u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0639\u0644\u0649 \u0627\u0644\u0634\u0642\u0629 \u0623\u0639\u0644\u0627\u0647<\/th><\/tr><\/thead>
\u0645\u0648\u0627\u0637\u0646 \u062a\u0631\u0643\u064a \u0645\u0642\u064a\u0645 \u0641\u064a \u062a\u0631\u0643\u064a\u0627<\/strong><\/td>\u0646\u0639\u0645<\/td>\u00a30<\/td><\/tr>
\u0645\u0648\u0627\u0637\u0646 \u062a\u0631\u0643\u064a \u0645\u0642\u064a\u0645 \u0641\u064a \u062f\u0628\u064a<\/strong><\/td>\u0644\u0627 \u062a\u0648\u062c\u062f<\/td>\u00a32.258<\/td><\/tr>
\u0645\u0648\u0627\u0637\u0646 \u0628\u0631\u064a\u0637\u0627\u0646\u064a \u0623\u0648 \u0645\u0646 \u0627\u0644\u0645\u0646\u0637\u0642\u0629 \u0627\u0644\u0627\u0642\u062a\u0635\u0627\u062f\u064a\u0629 \u0627\u0644\u0623\u0648\u0631\u0648\u0628\u064a\u0629<\/strong><\/td>\u0646\u0639\u0645 (\u0644\u0627 \u062a\u0647\u0645 \u0627\u0644\u0625\u0642\u0627\u0645\u0629)<\/td>\u00a30<\/td><\/tr><\/tbody><\/table><\/div>\n

\u0647\u0630\u0627 \u0627\u0644\u0633\u0637\u0631 \u0648\u062d\u062f\u0647 \u0642\u062f \u064a\u0642\u0644\u0628 \u0627\u0644\u0645\u0642\u0627\u0631\u0646\u0629 \u0628\u064a\u0646 \u0627\u0644\u062a\u0645\u0644\u0643 \u0627\u0644\u0634\u062e\u0635\u064a \u0648\u0627\u0644\u0634\u0631\u0643\u0629 \u0627\u0644\u0645\u062d\u062f\u0648\u062f\u0629 \u0644\u0645\u0634\u062a\u0631\u064d \u064a\u0642\u064a\u0645 \u0641\u064a \u0627\u0644\u062e\u0644\u064a\u062c. \u0627\u0644\u0645\u0635\u062f\u0631: \u062f\u0644\u064a\u0644 RFIG30570 \u0627\u0644\u0635\u0627\u062f\u0631 \u0639\u0646 \u0647\u064a\u0626\u0629 \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0627\u0644\u0628\u0631\u064a\u0637\u0627\u0646\u064a\u0629<\/a>.<\/p>\n\n

\u0643\u064a\u0641 \u064a\u062a\u063a\u064a\u0631 \u0627\u0644\u062d\u0633\u0627\u0628 \u0645\u0639 \u0648\u062c\u0648\u062f \u0642\u0631\u0636 \u0639\u0642\u0627\u0631\u064a<\/h2>\n

\u0644\u0627 \u062a\u064f\u062e\u0635\u0645 \u0641\u0648\u0627\u0626\u062f \u0627\u0644\u0642\u0631\u0636 \u0627\u0644\u0639\u0642\u0627\u0631\u064a \u0643\u0645\u0635\u0631\u0648\u0641\u060c \u0628\u0644 \u062a\u064f\u0645\u0646\u062d \u0643\u062e\u0635\u0645 \u0628\u0646\u0633\u0628\u0629 20% \u0645\u0646 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u0645\u062d\u062a\u0633\u0628\u0629. \u0648\u064a\u064f\u062d\u0633\u0628 \u0627\u0644\u062e\u0635\u0645 \u0639\u0644\u0649 \u0623\u062f\u0646\u0649 \u062b\u0644\u0627\u062b\u0629 \u0623\u0631\u0642\u0627\u0645: \u062a\u0643\u0627\u0644\u064a\u0641 \u0627\u0644\u062a\u0645\u0648\u064a\u0644\u060c \u0648\u0631\u0628\u062d \u0627\u0644\u0639\u0642\u0627\u0631\u060c \u0648\u0627\u0644\u062f\u062e\u0644 \u0627\u0644\u0630\u064a \u064a\u062a\u062c\u0627\u0648\u0632 \u0627\u0644\u0625\u0639\u0641\u0627\u0621\u060c \u0648\u0644\u0627 \u064a\u0645\u0643\u0646 \u0623\u0646 \u064a\u0646\u0634\u0623 \u0639\u0646\u0647 \u0627\u0633\u062a\u0631\u062f\u0627\u062f.<\/p>\n

\u0627\u0644\u0628\u0646\u062f<\/th>\u0627\u0644\u0645\u0628\u0644\u063a<\/th><\/tr><\/thead>
\u0627\u0644\u0625\u064a\u062c\u0627\u0631 \u0627\u0644\u0625\u062c\u0645\u0627\u0644\u064a (\u0634\u0642\u062a\u0627\u0646)<\/td>\u00a330.000<\/td><\/tr>
\u0627\u0644\u0645\u0635\u0627\u0631\u064a\u0641 (\u0628\u0627\u0633\u062a\u062b\u0646\u0627\u0621 \u0627\u0644\u0641\u0648\u0627\u0626\u062f)<\/td>\u00a37.400<\/td><\/tr>
\u0627\u0644\u0631\u0628\u062d \u0627\u0644\u062e\u0627\u0636\u0639 \u0644\u0644\u0636\u0631\u064a\u0628\u0629<\/strong><\/td>\u00a322.600<\/strong><\/td><\/tr>
\u0627\u0644\u0648\u0639\u0627\u0621 \u0627\u0644\u0636\u0631\u064a\u0628\u064a \u0628\u0639\u062f \u0627\u0644\u0625\u0639\u0641\u0627\u0621 \u0627\u0644\u0634\u062e\u0635\u064a<\/td>\u00a310.030<\/td><\/tr>
\u0636\u0631\u064a\u0628\u0629 \u062f\u062e\u0644 \u0628\u0646\u0633\u0628\u0629 20%<\/td>\u00a32.006<\/td><\/tr>
\u062e\u0635\u0645 20% \u0645\u0642\u0627\u0628\u0644 \u0641\u0648\u0627\u0626\u062f \u0627\u0644\u0642\u0631\u0636 \u0627\u0644\u0639\u0642\u0627\u0631\u064a (9,000 \u062c\u0646\u064a\u0647)<\/td>(\u00a31.800)<\/td><\/tr>
\u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u062f\u062e\u0644 \u0627\u0644\u0645\u0633\u062a\u062d\u0642\u0629<\/strong><\/td>\u00a3206<\/strong><\/td><\/tr><\/tbody><\/table><\/div>\n

\u0648\u0644\u0644\u0627\u0637\u0644\u0627\u0639 \u0639\u0644\u0649 \u0631\u0642\u0645\u0643 \u0627\u0644\u062e\u0627\u0635\u060c \u062a\u062a\u064a\u062d \u0644\u0643 \u0635\u0641\u062d\u0629 \u062d\u0627\u0633\u0628 \u0636\u0631\u064a\u0628\u0629 \u0627\u0644\u062f\u062e\u0644 \u0627\u0644\u0625\u064a\u062c\u0627\u0631\u064a<\/a> \u062d\u064a\u062b \u064a\u0645\u0643\u0646\u0643\u0645 \u0625\u062f\u062e\u0627\u0644 \u0627\u0644\u0633\u064a\u0646\u0627\u0631\u064a\u0648 \u0627\u0644\u062e\u0627\u0635 \u0628\u0643\u0645 \u0648\u0631\u0624\u064a\u0629 \u0627\u0644\u0646\u062a\u064a\u062c\u0629 \u0628\u0646\u062f\u0627\u064b \u0628\u0646\u062f\u0627\u064b. \u0623\u0645\u0627 \u0627\u0644\u0625\u064a\u062c\u0627\u0631\u0627\u062a \u0648\u0627\u0644\u0639\u0648\u0627\u0626\u062f \u0627\u0644\u0645\u062a\u0648\u0642\u0639\u0629 \u062d\u0633\u0628 \u0627\u0644\u0645\u062f\u064a\u0646\u0629 \u0641\u062a\u062c\u062f\u0648\u0646\u0647\u0627 \u0641\u064a \u0635\u0641\u062d\u0629 \u0627\u0644\u0645\u062f\u0646 \u0627\u0644\u0623\u0639\u0644\u0649 \u0639\u0627\u0626\u062f\u0627\u064b \u0625\u064a\u062c\u0627\u0631\u064a\u0627\u064b<\/a> \u0644\u062f\u064a\u0646\u0627.<\/p>\n\n

\u0627\u0644\u0646\u0633\u0628<\/h2>\n

\u064a\u064f\u062d\u062a\u0633\u0628 \u062f\u062e\u0644 \u0627\u0644\u0625\u064a\u062c\u0627\u0631 \u0641\u0648\u0642 \u062f\u062e\u0648\u0644\u0643 \u0627\u0644\u0623\u062e\u0631\u0649 \u0641\u064a \u0627\u0644\u0645\u0645\u0644\u0643\u0629 \u0627\u0644\u0645\u062a\u062d\u062f\u0629. \u0648\u0627\u0639\u062a\u0628\u0627\u0631\u0627\u064b \u0645\u0646 6 \u0623\u0628\u0631\u064a\u0644 2027 \u0633\u062a\u064f\u0637\u0628\u064e\u0651\u0642 \u0639\u0644\u0649 \u062f\u062e\u0644 \u0627\u0644\u0625\u064a\u062c\u0627\u0631 \u0634\u0631\u0627\u0626\u062d \u062e\u0627\u0635\u0629 \u0628\u0647 \u0623\u0639\u0644\u0649 \u0628\u0646\u0642\u0637\u062a\u064a\u0646 \u0645\u0646 \u0634\u0631\u0627\u0626\u062d \u0627\u0644\u0631\u0627\u062a\u0628\u061b \u0648\u0627\u0644\u062c\u062f\u0648\u0644 \u0623\u062f\u0646\u0627\u0647 \u064a\u0636\u0639 \u0627\u0644\u0641\u062a\u0631\u062a\u064a\u0646 \u062c\u0646\u0628\u0627\u064b \u0625\u0644\u0649 \u062c\u0646\u0628.<\/p>\n

\u0634\u0631\u064a\u062d\u0629 \u0627\u0644\u062f\u062e\u0644 \u0627\u0644\u062e\u0627\u0636\u0639 \u0644\u0644\u0636\u0631\u064a\u0628\u0629<\/th>2026\/27<\/th>2027\/28 \u0648\u0645\u0627 \u0628\u0639\u062f\u0647\u0627<\/th><\/tr><\/thead>
\u0623\u0648\u0644 12,570 \u062c\u0646\u064a\u0647\u0627\u064b<\/strong> (\u0627\u0644\u0625\u0639\u0641\u0627\u0621 \u0627\u0644\u0634\u062e\u0635\u064a)<\/td>0%<\/td>0%<\/td><\/tr>
\u0645\u0646 12,571 \u0625\u0644\u0649 50,270 \u062c\u0646\u064a\u0647\u0627\u064b<\/td>20%<\/td>22%<\/td><\/tr>
\u0645\u0646 50,271 \u0625\u0644\u0649 125,140 \u062c\u0646\u064a\u0647\u0627\u064b<\/td>40%<\/td>42%<\/td><\/tr>
\u0623\u0643\u062b\u0631 \u0645\u0646 \u00a3125,140<\/td>45%<\/td>47%<\/td><\/tr>
\u0627\u0644\u062e\u0635\u0645 \u0627\u0644\u0636\u0631\u064a\u0628\u064a \u0644\u0641\u0648\u0627\u0626\u062f \u0627\u0644\u0642\u0631\u0636 \u0627\u0644\u0639\u0642\u0627\u0631\u064a<\/td>20%<\/td>22%<\/td><\/tr><\/tbody><\/table><\/div>\n

\u0627\u0639\u062a\u0628\u0627\u0631\u0627\u064b \u0645\u0646 2027 \u0633\u062a\u064f\u0637\u0628\u064e\u0651\u0642 \u0627\u0644\u0625\u0639\u0641\u0627\u0621\u0627\u062a \u0648\u0627\u0644\u062e\u0635\u0648\u0645\u0627\u062a \u0623\u0648\u0644\u0627\u064b \u0639\u0644\u0649 \u0627\u0644\u062f\u062e\u0648\u0644 \u0627\u0644\u0623\u062e\u0631\u0649 \u0643\u0627\u0644\u0631\u0627\u062a\u0628 \u062b\u0645 \u0639\u0644\u0649 \u062f\u062e\u0644 \u0627\u0644\u0639\u0642\u0627\u0631. \u0648\u0644\u0627 \u064a\u062a\u063a\u064a\u0631 \u0634\u064a\u0621 \u0644\u0644\u0645\u0633\u062a\u062b\u0645\u0631 \u0627\u0644\u0630\u064a \u0644\u064a\u0633 \u0644\u0647 \u062f\u062e\u0644 \u0622\u062e\u0631 \u0641\u064a \u0628\u0631\u064a\u0637\u0627\u0646\u064a\u0627\u060c \u0623\u0645\u0627 \u0645\u0646 \u0644\u0647 \u0631\u0627\u062a\u0628 \u0648\u0625\u064a\u062c\u0627\u0631 \u0645\u0639\u0627\u064b \u0641\u064a\u062a\u0633\u0639 \u0648\u0639\u0627\u0624\u0647 \u0627\u0644\u0636\u0631\u064a\u0628\u064a.<\/p>\n\n

\u0645\u0627 \u0627\u0644\u0645\u0635\u0627\u0631\u064a\u0641 \u0627\u0644\u0642\u0627\u0628\u0644\u0629 \u0644\u0644\u062e\u0635\u0645 \u0648\u0645\u0627 \u063a\u064a\u0631 \u0627\u0644\u0642\u0627\u0628\u0644\u0629<\/h2>\n

\u064a\u062c\u0628 \u0623\u0646 \u064a\u0643\u0648\u0646 \u0627\u0644\u0645\u0635\u0631\u0648\u0641 \u0645\u062a\u0643\u0628\u064e\u0651\u062f\u0627\u064b \u0643\u0644\u064a\u0627\u064b \u0648\u062d\u0635\u0631\u064a\u0627\u064b \u0644\u0623\u063a\u0631\u0627\u0636 \u0646\u0634\u0627\u0637 \u0627\u0644\u062a\u0623\u062c\u064a\u0631. \u0648\u0641\u064a\u0645\u0627 \u064a\u0644\u064a \u0623\u0628\u0631\u0632 \u0627\u0644\u0628\u0646\u0648\u062f \u0627\u0644\u062a\u064a \u062a\u0642\u0628\u0644\u0647\u0627 \u0647\u064a\u0626\u0629 \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0648\u062a\u0644\u0643 \u0627\u0644\u062a\u064a \u0644\u0627 \u062a\u0642\u0628\u0644\u0647\u0627:<\/p>\n

\u0642\u0627\u0628\u0644 \u0644\u0644\u062e\u0635\u0645<\/th>\u063a\u064a\u0631 \u0642\u0627\u0628\u0644 \u0644\u0644\u062e\u0635\u0645<\/th><\/tr><\/thead>
\u0631\u0633\u0648\u0645 \u0627\u0644\u0625\u062f\u0627\u0631\u0629 \u0648\u0648\u0643\u064a\u0644 \u0627\u0644\u062a\u0623\u062c\u064a\u0631<\/td>\u0627\u0644\u062c\u0632\u0621 \u0627\u0644\u0623\u0635\u0644\u064a \u0645\u0646 \u0642\u0633\u0637 \u0627\u0644\u0642\u0631\u0636 \u0627\u0644\u0639\u0642\u0627\u0631\u064a<\/td><\/tr>
\u0627\u0644\u0625\u0635\u0644\u0627\u062d \u0648\u0627\u0644\u0635\u064a\u0627\u0646\u0629 \u0648\u0627\u0644\u062a\u0631\u0645\u064a\u0645 \u0627\u0644\u0639\u0627\u0645<\/td>\u0627\u0644\u0646\u0641\u0642\u0627\u062a \u0627\u0644\u062a\u064a \u062a\u062d\u0633\u0651\u0646 \u0627\u0644\u0639\u0642\u0627\u0631 (\u0646\u0641\u0642\u0627\u062a \u0631\u0623\u0633\u0645\u0627\u0644\u064a\u0629)<\/td><\/tr>
\u062a\u0623\u0645\u064a\u0646 \u0627\u0644\u0645\u0627\u0644\u0643<\/td>\u0641\u0648\u0627\u0626\u062f \u0627\u0644\u0642\u0631\u0636 \u0627\u0644\u0639\u0642\u0627\u0631\u064a (\u0644\u064a\u0633\u062a \u0645\u0635\u0631\u0648\u0641\u0627\u064b \u0628\u0644 \u062e\u0635\u0645\u0627\u064b \u0636\u0631\u064a\u0628\u064a\u0627\u064b 20%)<\/td><\/tr>
\u0625\u064a\u062c\u0627\u0631 \u0627\u0644\u0623\u0631\u0636 \u0648\u0631\u0633\u0648\u0645 \u0627\u0644\u062e\u062f\u0645\u0629<\/td>\u0627\u0644\u0645\u0635\u0627\u0631\u064a\u0641 \u0627\u0644\u0634\u062e\u0635\u064a\u0629<\/td><\/tr>
\u0623\u062a\u0639\u0627\u0628 \u0627\u0644\u0645\u062d\u0627\u0633\u0628<\/td>\u0631\u0633\u0645 \u0627\u0644\u0637\u0627\u0628\u0639 \u0627\u0644\u0645\u062f\u0641\u0648\u0639 \u0639\u0646\u062f \u0627\u0644\u0634\u0631\u0627\u0621<\/td><\/tr>
\u0627\u0644\u0623\u062a\u0639\u0627\u0628 \u0627\u0644\u0642\u0627\u0646\u0648\u0646\u064a\u0629 \u0644\u0639\u0642\u0648\u062f \u0627\u0644\u0625\u064a\u062c\u0627\u0631 \u0644\u0633\u0646\u0629 \u0623\u0648 \u0623\u0642\u0644<\/td>\u0645\u0635\u0627\u0631\u064a\u0641 \u0627\u0633\u062a\u062e\u062f\u0627\u0645\u0643\u0645 \u0627\u0644\u0634\u062e\u0635\u064a \u0623\u062b\u0646\u0627\u0621 \u062e\u0644\u0648 \u0627\u0644\u0634\u0642\u0629<\/td><\/tr>
\u0627\u0644\u0625\u0639\u0644\u0627\u0646 \u0639\u0646 \u0627\u0644\u0645\u0633\u062a\u0623\u062c\u0631\u064a\u0646 \u0648\u0645\u0635\u0627\u0631\u064a\u0641 \u0627\u0644\u0627\u062a\u0635\u0627\u0644<\/td><\/td><\/tr><\/tbody><\/table><\/div>\n

\u0625\u0630\u0627 \u0643\u0627\u0646 \u0627\u0644\u062f\u062e\u0644 \u0627\u0644\u0625\u064a\u062c\u0627\u0631\u064a \u0627\u0644\u0625\u062c\u0645\u0627\u0644\u064a \u0623\u0642\u0644 \u0645\u0646 1,000 \u062c\u0646\u064a\u0647 \u0633\u0646\u0648\u064a\u0627\u064b \u064a\u0645\u0643\u0646\u0643\u0645 \u0627\u0633\u062a\u062e\u062f\u0627\u0645 \u0625\u0639\u0641\u0627\u0621 \u0627\u0644\u0639\u0642\u0627\u0631 \u0628\u062f\u0644 \u062e\u0635\u0645 \u0627\u0644\u0645\u0635\u0627\u0631\u064a\u0641\u060c \u0648\u0642\u062f \u0644\u0627 \u062a\u062d\u062a\u0627\u062c\u0648\u0646 \u0625\u0644\u0649 \u062a\u0642\u062f\u064a\u0645 \u0625\u0642\u0631\u0627\u0631 \u0623\u0635\u0644\u0627\u064b. \u0623\u0645\u0627 \u0625\u0630\u0627 \u062a\u062c\u0627\u0648\u0632\u062a \u0645\u0635\u0627\u0631\u064a\u0641\u0643\u0645 1,000 \u062c\u0646\u064a\u0647 \u0641\u062e\u0635\u0645 \u0627\u0644\u0645\u0635\u0627\u0631\u064a\u0641 \u0623\u0641\u0636\u0644.<\/p>\n\n

\u062a\u0633\u062c\u064a\u0644 \u0627\u0644\u0645\u0627\u0644\u0643 \u063a\u064a\u0631 \u0627\u0644\u0645\u0642\u064a\u0645 (NRL)<\/h2>\n

\u0625\u0630\u0627 \u0643\u0646\u062a\u0645 \u062a\u0639\u064a\u0634\u0648\u0646 \u062e\u0627\u0631\u062c \u0627\u0644\u0645\u0645\u0644\u0643\u0629 \u0627\u0644\u0645\u062a\u062d\u062f\u0629 \u0633\u062a\u0629 \u0623\u0634\u0647\u0631 \u0645\u0646 \u0627\u0644\u0633\u0646\u0629 \u0623\u0648 \u0623\u0643\u062b\u0631 \u062a\u0639\u0627\u0645\u0644\u0643\u0645 \u0647\u064a\u0626\u0629 \u0627\u0644\u0636\u0631\u0627\u0626\u0628 \u0628\u0648\u0635\u0641\u0643\u0645 \u0645\u0627\u0644\u0643\u0627\u064b \u063a\u064a\u0631 \u0645\u0642\u064a\u0645. \u0648\u0645\u0646 \u062f\u0648\u0646 \u062a\u0633\u062c\u064a\u0644 \u064a\u0644\u062a\u0632\u0645 \u0648\u0643\u064a\u0644 \u0627\u0644\u062a\u0623\u062c\u064a\u0631 \u0628\u0627\u0642\u062a\u0637\u0627\u0639 20% \u0639\u0646\u062f \u062f\u0641\u0639 \u0627\u0644\u0625\u064a\u062c\u0627\u0631\u060c \u0648\u0625\u0630\u0627 \u0644\u0645 \u064a\u0643\u0646 \u0644\u062f\u064a\u0643\u0645 \u0648\u0643\u064a\u0644 \u0648\u0643\u0627\u0646 \u0627\u0644\u0645\u0633\u062a\u0623\u062c\u0631 \u064a\u062f\u0641\u0639 \u0623\u0643\u062b\u0631 \u0645\u0646 100 \u062c\u0646\u064a\u0647 \u0623\u0633\u0628\u0648\u0639\u064a\u0627\u064b \u0641\u0627\u0644\u0645\u0633\u062a\u0623\u062c\u0631 \u0647\u0648 \u0645\u0646 \u064a\u0642\u062a\u0637\u0639\u0647\u0627. \u0648\u0628\u0639\u062f \u0627\u0644\u062a\u0633\u062c\u064a\u0644 \u064a\u064f\u062f\u0641\u0639 \u0627\u0644\u0625\u064a\u062c\u0627\u0631 \u0628\u0627\u0644\u0643\u0627\u0645\u0644 \u0648\u062a\u0633\u062f\u0651\u062f\u0648\u0646 \u0627\u0644\u0636\u0631\u064a\u0628\u0629 \u0645\u0631\u0629 \u0648\u0627\u062d\u062f\u0629 \u0633\u0646\u0648\u064a\u0627\u064b \u0639\u0628\u0631 \u0627\u0644\u0625\u0642\u0631\u0627\u0631. \u0648\u0627\u0644\u0641\u0627\u0631\u0642 \u0641\u064a \u0627\u0644\u062a\u062f\u0641\u0642 \u0627\u0644\u0646\u0642\u062f\u064a \u0643\u0628\u064a\u0631.<\/p>\n