What is Türkiye's 3% venture capital obligation?
Under Law 7263, a Turkish company whose R&D deduction or corporate tax exemption exceeds 2 million lira in a year must invest 3% of that amount in venture capital funds or in entrepreneurs.
| The rule | 3% of the deduction or exemption amount, once it exceeds 2 million lira in a year, capped at 100 million lira source |
|---|
What it means in practice
It applies automatically, with no application and no opt-out, and it arrives in the year a company becomes successful enough to trigger it. The money goes into venture funds or entrepreneurs rather than back into your own business. It attaches to teknopark and R&D centre benefits but not to the export incentive, which is a cash reimbursement rather than a deduction.
Who it applies to
Turkish companies using R&D deductions or corporate tax exemptions above the threshold, in any sector.
Working out what a Turkish company would claim on the same spend? Put your numbers in the calculator.
Source
- https://taxsummaries.pwc.com/turkey/corporate/tax-credits-and-incentives checked 2026-08-20