In recent years, to promote investments in Turkish lira assets in Türkiye, very encouraging incentives have been introduced regarding different investment instruments. The most striking of these incentives are the tax incentives for investment funds. These tax incentives encourage corporations and natural persons to invest in investment funds when making equity investments. In fact, the tax incentives provided to both individual investors (natural persons) and corporations in terms of investment funds have led to a significant increase in the number of new investment funds, the sizes of investment funds and the number of fund investors. The number of fund investors increased by more than one million in the last year, while the size of investment funds nearly doubled.
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