Technopark & R&D

Where must the fund be invested?

The amount placed in the temporary account must, by year-end, be used to purchase units in a venture capital investment fund established to invest in entrepreneurs resident in Turkey, to invest in a venture capital investment trust, or to be contributed as capital to other entrepreneurs operating in incubation centres within the scope of Law No. 4691.

Read the full article: The 3% Fund Obligation: Skip It and You Burn That Slice of the Exemption (2026) →