10% of the declared income at the end of the year can be allocated for venture capital funds. The amount of this fund shall not exceed 20% of the equity. This amount is deducted from a CT basis. The venture capital corresponding to the fund amount shall be invested in investment partnerships or funds. 

The discount from CT in 2021 should be invested in venture capital investment partners by the end of 2022.
Venture capital funds are subjected to SPK and venture capital funds are listed on the www.kap.org.tr/tr/YatirimFonlari/GSF webpage.