Purification calculation
Calculate your purification amount
Dated October 17, 2026No. SGL-2026-PURIFICATION
DIVIDEND-BASED METHOD
Use a period for decimals, for example 2.40. The calculation runs on your device. No data is sent.
Purification amount = gross dividend × excluded income ratio
The amount appears here once all three inputs are filled in.
What purification covers
A company within the threshold can still have a small amount of excluded income (interest income and other income the standard excludes). Under the TKBB standard, the part of this income that falls to your shares is given to charitable causes. This duty applies whether the company made a profit or a loss, and whether or not it paid a dividend. The amount set aside does not replace zakat or sadaqa.
You can take the ratio from the company's record page. Every ratio is shown with its date and source document.
Five key points
- Excluded income is the part of a company's earnings that is not in line with participation finance principles. On the KAP form it is called “income not in line with participation finance principles.”
- Purification is done even if the company makes a loss.
- Purification is needed even if no dividend is paid. The calculation here uses the dividend-based method. TKBB Standard 3.6 also counts how long you held the shares (the share-days method), which this calculator does not do yet.
- The purification amount does not replace zakat or sadaqa. Under the TKBB standard, it is given away, not kept.
- You give the amount yourself, to a charitable cause of your choice. Sağlama does not direct donations.
What excluded income is
Excluded income is income a company earns from activities that are not in line with participation finance principles. Interest on deposits, interest on bonds and bills, and income from derivatives belong to this group (TKBB Guideline, article 4.1). The TKBB standard limits this income to 5% of total income:
In Turkish, as published.«Şirketin mevzuat gereği veya varlığını ve faaliyetlerini devam ettirme zorunluluğundan kaynaklanan istisnai durumlar sebebiyle gerçekleştirdiği faizli işlemlerden elde ettiği gelirler diğer uygun olmayan gelirler toplamıyla birlikte şirketin toplam gelirinin %5'ini aşmamalıdır.»
Source: TKBB Standard, article 3.1.2
Example
In its KAFİF declaration (first half 2026), ASELS declared an excluded income ratio of 4.14%. Suppose you received a gross dividend of TRY 1.00 per share on 100 shares of this company.
Gross dividend: TRY 100.00. Purification amount = TRY 100.00 × 4.14% = TRY 4.14.
The number of shares and the dividend are sample inputs. The ratio comes from the company's declaration on KAP.
Method note
This calculation uses the dividend-based method: your gross dividend is multiplied by the company's excluded income ratio. The share-days method in TKBB Standard 3.6 also counts how long you held the shares during the year. This calculator does not offer it yet; the method page quotes the standard. If the company paid no dividend, purification is still needed, and the amount has to be worked out with the share-days method.
Under TKBB Standard 3.6.2, only the part of interest income above inflation is purified. Where the statements do not allow this split, the calculation uses all of the interest income, so the amount can come out higher than the true figure.
This calculation uses the dividend-based method. TKBB Standard 3.6 also counts how long you held the shares (the share-days method). The standard is quoted on the method page.