Until when does the KOSDAQ venture fund income deduction apply?

Article 16 of the Restriction of Special Taxation Act applies the income deduction to amounts contributed to or invested in venture company investment trusts and the like by December 31, 2028 (amended December 2025, as of October 2026).

The National Tax Service's commentary on the 2026 tax law amendments also explains that the deadline for venture investment income deductions was extended from December 31, 2025 to December 31, 2028. Whether investments made after the deadline qualify will depend on the laws in force at that time.