What is the dividend withholding rate in Turkey?

Dividends distributed to resident individuals are subject to a withholding tax (kâr payı stopajı) deducted at source by the company, currently 15%. The tool applies this rate first, before any annual declaration, and lets you change it if the rate has been updated.

What is the dividend half-exemption?

Turkey treats only half of a resident individual's gross dividend as taxable income (the istisna). If that taxable half, plus the dividend's withholding, exceeds the annual declaration threshold, you must file a return; you then get a credit for the tax already withheld at source. If you stay under the threshold, the withholding is final and no return is needed.

When must I declare dividends on a tax return?

You declare when your total dividend income for the year crosses the annual declaration threshold. Below it, the 15% withholding is the final tax. Above it, you compute income tax on the taxable half through the progressive brackets and offset the withholding already paid — sometimes producing a refund, sometimes extra tax.

Is the withholding credited against my final tax?

Yes. When a declaration is required, the tax withheld at source is credited against the income tax computed on the taxable portion. If the withholding exceeds the calculated tax, the excess is refundable; if the calculated tax is higher, you pay the difference.

Do treaty rates change this?

For non-residents, a double-taxation treaty may reduce the withholding rate below the domestic 15%. This calculator models the resident-individual position; if a treaty rate applies to you, simply enter that lower withholding rate to see the effect.

Turkey Dividend Tax Calculator

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A Turkey dividend tax calculator turns a gross dividend into the cash you actually keep, applying the two layers of Turkish dividend taxation: the withholding tax (kâr payı stopajı) deducted at source, and the progressive income-tax declaration that only kicks in once your dividend income crosses the annual threshold — and even then taxes only half the dividend. The result is your net dividend, the total tax, and whether you owe more or are due a refund.

How it works

The company first withholds tax at the 15% rate (or a treaty rate you enter) on the gross dividend. The tool then checks the annual declaration threshold. If your dividend income is below it, that withholding is final — no return, no extra tax. If it is above the threshold, you must declare: only half the gross dividend is taxable (the half-exemption), and that taxable half runs through the progressive 15–40% brackets. The tax already withheld is then credited against the computed income tax, leaving either a balance to pay or a refund.

Net dividend = gross − withholding − (income tax on half the dividend − withholding credit, if a return is required).

Worked example

Suppose you receive a gross dividend of ₺500,000. Withholding at 15% takes ₺75,000 at source. If this exceeds the declaration threshold, you declare: the taxable half is ₺250,000, taxed through the brackets, and the ₺75,000 already withheld is credited. The tool shows the final tax, the credit, and your net dividend in hand. Change the gross, the withholding rate, or the threshold and every figure updates instantly. All maths runs in your browser.