The 3% venture capital obligation nobody mentions until it applies
Under Law 7263, a company whose R&D deduction or corporate tax exemption exceeds 2 million lira in a year has to invest 3% of that amount in venture capital funds or in entrepreneurs. The obligation is capped at 100 million lira. It is a condition attached to success, and it surprises companies that grow into it.
Türkiye refunds half of what a software company or game studio spends on advertising, app store commissions and hosting when it sells to customers abroad, and up to 70% when those customers are in one of twenty target markets. It is paid in cash, against invoices you have already settled. Try it with your own numbers.
01What does The 3% venture capital obligation pay?
| The rule | Companies using R&D deductions or corporate tax exemptions exceeding 2 million lira annually must invest 3% of the deduction or exemption amount in venture funds or entrepreneurssource |
|---|---|
| The cap | The obligation is capped at 100 million lirasource |
| Where it comes from | Law No. 7263, which amended the R&D and technology development zone regimessource |
02Who qualifies for The 3% venture capital obligation?
- Companies with teknopark corporate tax exemptions above the threshold.
- Companies with R&D centre deductions above the threshold.
- Any sector, since the rule attaches to the benefit rather than to the activity.
- Growing companies, which is precisely who tends to be caught unprepared.
03What catches people out with The 3% venture capital obligation?
- It applies automatically once the benefit passes the threshold. There is no application and no opt-out.
- Companies discover it in the year they become successful, which is the worst year to find an unplanned commitment.
- The money goes into venture funds or entrepreneurs rather than back into your own business.
- It is a condition of two of the most attractive Turkish programmes, so it belongs in the model from the start.
04How does The 3% venture capital obligation fit with the export incentive?
The export incentive is a cash reimbursement rather than a deduction or an exemption, so it does not carry this obligation. That difference matters when comparing programmes: two of them come with a string attached at scale, and the export programme does not.
| What you spend it on | Programme item | Paid back | Annual cap |
|---|---|---|---|
| Ads and player acquisition | Digital product promotion: ads & marketing (up to 10 products/yr) | 50% to 70% | 50 000 000 ₺ ≈ $1,043,841 |
| App store and platform commissions | App store & platform commissions (up to 10 products/yr) | 50% | 20 000 000 ₺ ≈ $417,537 |
| Hosting and servers | Hosting costs | 50% | 5 000 000 ₺ ≈ $104,384 |
Rates and caps here come from the same file as our calculator, so the two can never disagree. The caps are revalued upward every calendar year.
What Türkiye would pay back on your spending
Türkiye runs a government programme that refunds part of what a software company or game studio spends on reaching customers abroad. It covers advertising, app store and platform commissions, and hosting. The refund is paid in cash against invoices the company has already settled, so it does not depend on the company making a profit. The standard rate is 50%, and it rises to 70% when the customers being targeted are in one of the twenty countries on the Turkish Ministry of Trade's target list.
Put your own yearly figures in below. The rates and the annual caps come from the same file as our full calculator, and the total updates as you type.
05Questions we get asked
Does the export incentive trigger this?
No. The obligation attaches to R&D deductions and corporate tax exemptions. A cash reimbursement against invoices is neither.
What counts as a qualifying investment?
Venture capital funds or investment in entrepreneurs, as defined by the legislation. It is a real deployment of capital rather than an accounting entry.
Can it be planned for?
Yes, and it should be. If teknopark or R&D centre benefits are heading past 2 million lira, the 3% belongs in the following year's plan rather than arriving as a surprise.
Who is telling you this
CyberScope Solutions is an Istanbul consultancy that manages Türkiye's IT export incentive claims for software companies and game studios. We set up the entity, file the claims in the ministry's system and deal with the reviewer when the questions come back. These programmes are what we work in every week.
- We do the filing. Claims run through DYS, the ministry's own system, and we handle the evidence pack, the deadlines and the follow-up questions.
- You find out early if it is not for you. The first call is thirty minutes and we will say plainly if your spend pattern does not suit the programme.
- These pages get rebuilt, not left. Rates and caps come from the same file as our calculator, so when one changes the page changes with it.
Turn that number into money
Send us the rough shape of your spend. You get back what it is worth, what setting it up involves, and how fast the first claim can go in. Companies already operating here treat this as routine, and the six month window means the clock is running on invoices you have already paid.
- A reply from a person within one working day
- No mailing list, no drip sequence
- Thirty minutes, and you keep the numbers either way
Got it.
We will read it properly and reply within a working day. If you would rather get it over with now, pick a time that suits you.
Book a 30 minute call06Where these numbers come from
- https://taxsummaries.pwc.com/turkey/corporate/tax-credits-and-incentives checked 2026-08-20