With the new regulation published in the Official Gazette, as of July 9, 2025, a 17.5% withholding tax will be applied to income and gains obtained from investment funds* other than Equity-Intensive Funds.
*The 0% withholding tax rate will continue to apply to Venture Capital Investment Funds and Real Estate Investment Funds held for more than two years. (A 17.5% withholding tax will apply to VCIFs and REIFs held for less than two years.)