Mr. A is a Doctor having his own medical office in zmir. He calculated his gross independent personal service income as 320.000 TRY in 2021.

Mr. A is a Doctor having his own medical office in İzmir. He calculated his gross independent personal service income as 320.000 TRY in 2021. The deductible expenses incurred for that activity amounted to 195.000 TRY. Mr. A has also a flat in İstanbul. The rental income on this flat was 55.000 TRY in 2021.

The taxpayer has paid 10.000 TRY of Social Security Institution for Artisans and Self-Employed Persons (BAĞKUR) premiums.

The paid withholding tax is 11.000 TRY.

The paid advance tax is 5.000 TRY

He chooses the lump-sum expense method for his rental income.

Exclusion for rental income is 7.000 TRY

Use the income tax schedule for 2021 from the slides.

Required: Calculate Mr. A’s personal income tax liability for 2021.