Mrs. Z obtained dividends of a gross amount of 220.000 from a full taxpayer joint stock company (XYZ) in 2022. Mrs. Z had a flat in zmir, which he bought it in March 2018 and he disposed it in December 2022. The net gain on his disposal was calculated as 185.000 TRY. On the date of collection and expenditure, buying rate for Euro announced by The Central Bank of Republic of Turkey is assumed as 21 TRY.

The paid withholding tax is 595.000 TRY.

The capital gain exclusion 25.000 TRY

Use the income tax schedule below.

Required: Calculate Mrs. Zs personal income tax liability for 2022

THUMBS UP GURANTEE. I HAVE 30 MIN BASED ON TURKISH RATES