Mr. B plays national lottery each month. He won the biggest prize 2.000.000 TL on 9 December 2019.

Does the prize Mr. A won is subject to gift tax?. If so, calculate the tax base and the tax payable. Who is going to pay the tax?

(exception amount the gift tax : 4.656 TL , taxes rates in 2019 in picture)

Tax Base 2019 Tax Rate 0- 290.000 TL 10% For the next 700.000 TL 15% For the next 1.500.000 TL 20%* For the next 2.700.000 TL 25% 30% Any amount above 5.190.000 TL 20% Prizes from Lottery