Can I get an income deduction for investing in a KOSDAQ venture fund?

Under the Restriction of Special Taxation Act, when a resident invests in the beneficiary certificates of a venture company investment trust (KOSDAQ venture fund), 10% of the investment amount can be deducted from global income, with the deduction capped at 50% of global income.

According to the National Tax Service's commentary on the amended tax laws, for investments made on or after January 1, 2026, the cap on the investment amount eligible for the deduction changed to KRW 20 million per person per year, and the overall income deduction cap (KRW 25 million a year) also applies. The investment must be held for 3 years from the investment date, and you can choose in which of the 3 tax years starting with the investment year to take the deduction.