Mrs E obtained dividends of a gross amount of 150.000 from a full taxpayer joint stock company (XYZ) in 2021. The obtained dividend has been subject to 15% tax stoppage made within the corporation, and so the stoppage amount is 225.000 TRY. On the date of collection and expenditure, buying rate for Euro announced by The Central Bank of Republic of Turkey is assumed as 10 TRY. Mrs. E had a flat in zmir where she bought it in 2015 and she disposed it in 2021. The net gain on his disposal was calculated as 180 000 TRY.

Exclusion for capital gain 19.000 TRY.

Use the income tax schedule for 2021 from the slides.