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EXTERNAL GUIDE
GUIDE FOR PROVISIONAL TAX
IT-PT-AE-01-G01
REVISION: 16 Page 2 of 20
TABLE OF CONTENTS
TABLE OF CONTENTS 2
1 PURPOSE 3
2 BACKGROUND 3
3 GOVERNING LEGISLATION 3
4 PROVISIONAL TAX 3
5 PROVISIONAL TAXPAYER 4
6 DIRECTORS OF PRIVATE COMPANIES & MEMBERS OF CLOSE CORPORATIONS 4
7 WHO IS EXEMPT FROM THE PAYMENT OF PROVISIONAL TAX 4
8 ESTIMATES OF TAXABLE INCOME 5
9 JUSTIFICATION OF AN ESTIMATE BY THE TAXPAYER 8
10 FORM USED TO CAPTURE PROVISISONAL TAX CALCULATIONS 8
11 FAILURE TO SUBMIT A PROVISIONAL TAX RETURN (IRP6) 8
12 HOW IS PROVISIONAL TAX CALCULATED 8
12.1 PROVISIONAL TAXPAYERS OTHER THAN COMPANIES: 8 12.2 FOREIGN TAX REBATES 9 12.3 MEDICAL SCHEME FEES TAX CREDIT 10 12.4 ADDITIONAL MEDICAL EXPENSES TAX CREDIT 10 12.5 PROVISIONAL TAXPAYERS WHO ARE COMPANIES: 12
13 WHEN MUST PROVISIONAL TAX BE PAID 12
14 DEFERRAL OF PAYMENT - INSTALMENT PAYMENT AGREEMENT 14
15 DEFERRAL OF PAYMENT - CRITERIA FOR INSTALMENT PAYMENT AGREEMENT 14
16 INTEREST ON UNDERPAYMENT OF PROVISIONAL TAX 15
17 PENALTIES 16
18 SPECIFIC DEFINITIONS: 18
19 GENERAL INFORMATION ON TRUSTS 18
20 GENERAL INFORMATION ON SMALL BUSINESS CORPORATIONS AND MICRO BUSINESSES 19
21 CROSS REFERENCES 19
22 DEFINITIONS AND ACRONYMS 20
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1 PURPOSE
This reference guide provides guidelines for the completion of the return for payment of provisional tax (IRP6).
This document supplies sufficient guidelines and tax tables to ensure that taxpayers understand and are able to complete the IRP6 return and make the necessary payments timeously.
2 BACKGROUND
The new provisional tax tables/rates and instructions in this publication are for the 2016 year of assessment (1 March 2015 – 28 February 2016).
No documentary proof of income received, employees’ tax certificates [IRP5/IT3(a)] or foreign tax credits should be attached to the IRP6 return.
Interest rates applicable on late payments or to the under or overpayment of tax are published in the Government Gazette, and may change from time to time.
Further guidance and assistance can be obtained from your SARS branch.
This document is intended to be used as a basic guide and is not for legal reference.
With the majority of provisional taxpayers making their submissions electronically, SARS will no longer issue IRP6 returns to provisional taxpayers. The IRP6 return can be requested, pre-populated, captured and submitted via the following various channels:
Accessing SARS eFiling at www.sarsefiling.co.za Visiting a SARS branch Calling the SARS Contact Centre on 0800 00 SARS (7277).
3 GOVERNING LEGISLATION
The sections, schedules and paragraphs (Fourth Schedule) referred to in this publication are governed by the Income Tax Act No. 58 of 1962 (the Act) and the Tax Administration Act No. 28 of 2011.
4 PROVISIONAL TAX
Paragraph 1 of the Fourth Schedule to the Act defines provisional tax.
It is not a separate tax but merely a mechanism to pay the normal income tax during the tax year on income which is earned. Therefore, provisional tax is advance payment of a taxpayer’s normal tax liability.
By paying the amounts due in terms of your provisional tax liability you will prevent large amounts of tax due by you on assessment as the tax liability spread over the relevant year of assessment.
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In terms of paragraph 28, these payments will be set off against the liability for normal tax for the relevant year of assessment. Any excess may be refunded after the taxpayer has been assessed for the relevant year of assessment.
These payments will be set off against the liability for normal tax for the applicable year of assessment.
5 PROVISIONAL TAXPAYER
With reference to the definition of provisional taxpayer in paragraph 1, a provisional taxpayer is any:
Person (other than a company) who derives income, other than remuneration or
an allowance or advance as contemplated in section 8(1) Company Person who is notified by the Commissioner that he/she is a provisional
taxpayer.
Excluding:
Public Benefit Organisations (PBO) approved by SARS Recreational clubs approved by SARS Body-Corporate Share Block Company Any association of persons contemplated in section 10(1) (e) Any small business funding entity A person exempt from the provisional tax payment in terms of paragraph 18
.
6 DIRECTORS OF PRIVATE COMPANIES & MEMBERS OF CLOSE CORPORATIONS
In terms of the definitions of “employee” and “provisional taxpayer” in paragraph 1, as well as the provisions of paragraph 11C, directors of private companies and members of close corporations are regarded as employees. They are not considered to be provisional taxpayers unless they have income that falls within the scope of provisional tax income.
7 WHO IS EXEMPT FROM THE PAYMENT OF PROVISIONAL TAX
In terms of paragraph 18 the following persons are exempt from provisional tax and are therefore not required to pay provisional tax or submit an IRP6 return.
Any natural person whose income is derived solely from remuneration Any natural person who:
o Does not derive any income from the carrying on of any business; o Whose taxable income does not exceed the applicable annual tax
threshold; or o Whose taxable income for the relevant year (which is derived solely from
interest, foreign dividends, and rental from the letting of fixed property) will not exceed R30 000.
Non-resident ship and aircraft owners that are required to make payment under section 33 of the Act are exempt from paying provisional tax.
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Any taxable capital gain of a company resulting from the application of the deemed disposal rules under section 29B of the Act for years of assessment ending on or after 29 February 2012 but not later than 30 October 2012.
Tax thresholds for the 2016 tax year :
Age Tax Threshold
Below age 65 R 73 650
Age 65 to below 75 R114 800
Age 75 and over R128 500
Example 1: Person under 65 years of age:
This person will not be regarded as a provisional taxpayer as there is no taxable portion of his/her investment income, after taking into account the applicable interest exemptions, resulting in only ‘remuneration’ remaining. Where the taxpayer’s investment is taxable he/she must request an IRP6 return.
Salary income R 64 000 Local Interest Income R 12 000 Less: Exempt portion R 23 800 R 0 Total Taxable Income R 64 000
Example 2: Person 65 years of age or older but below 75 years:
As the taxpayer is 65 years of age or older but below 75 years, has no business income, the total taxable income is less than R114 800, and such income consists solely of remuneration and interest which is exempt, he/she is exempt from the payment of provisional tax.
If the exemption applies to you and you received an IRP6 return by post, the return must be endorsed accordingly and returned to a SARS branch.
This exemption applies only to provisional tax. You may still be liable for income tax if your income exceeds the tax threshold.
Pension income R100 000
Local interest income R 28 000
Less: Exempt portion R 34 500 R 0
Total taxable income R 100 000
8 ESTIMATES OF TAXABLE INCOME
Provisional taxpayers (other than a company)
Provisional taxpayers must, during every period, submit an estimate of the total taxable income which will be derived by the taxpayer in respect of the year of assessment for which the provisional tax is payable. This estimate must not include any retirement fund lump sum benefit, retirement fund lump sum withdrawal benefit or any severance benefit received by or accrued to the taxpayer during the relevant year of assessment.
The amount of estimate shall not be less than the basic amount, unless the
Commissioner after taking into account the circumstances of the case agrees to an estimate that is lower than the basic amount.
The basic amount is the taxpayer’s taxable income assessed by the
Commissioner for the latest preceding year of assessment LESS
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o The amount of any taxable capital gain; and o Any amount, including any voluntary award received or accrued (para (d)
of “gross income”; and o Taxable portion of a retirement fund lump sum benefit or retirement fund
lump sum withdrawal benefit or severance benefit other than any amount included under para (eA) of “gross income”).
Company Provisional taxpayers
Company taxpayers may submit a return of an estimate of the total taxable income which will be derived by the company in respect of the year of assessment. o The basic amount is the taxpayer’s taxable income assessed by the
Commissioner for the latest preceding year of assessment LESS the amount of any taxable capital gain.
The basic amount for all taxpayers must be increased by 8% of the basic amount per year if an estimate: Is made for a period that ends more than one year after the end of the latest
preceding year of assessment, and The estimate is made more than 18 months after the end of that year of
assessment.
The “year last assessed”, as shown on the IRP6 return, will refer to an assessment preceding the year of assessment in respect of which the estimate is made and in respect of which the notice of assessment relevant to the estimate has been issued by SARS not less than 14 days prior to the due date of such estimate.
Estimates of taxable income and Basic Amount calculations: Example 1:
Statement:
o The notice of assessment for 2015 tax year of assessment was issued on 15 August 2015.
o The IRP6 for the 2016 tax year 1st period is 30 August 2015.
o The notice of assessment for the 2014 tax year of assessment was issued on 1 February 2015.
Solution:
o The 2015 year of assessment was issued 15 days prior to submission of
provisional tax estimate was submitted. Due to the 14 day criteria being met, the latest preceding year is the 2015 tax year.
o The estimate is not made more than 18 months after the end of the latest preceding year (2014).
The estimate is not in respect of the period that ends more than 1 year after
the end of the latest preceding year of assessment (2015).
Therefore, the basic amount will not be increased by 8%. .
The basic amount will be the amount of taxable income as assessed in 2015.
Example 2:
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Statement:
o The notice of assessment for the 2015 tax year assessment was issued
on 19 August 2015. o The IRP6 for the 2016 tax year 1
st period is 30 August 2015
o The notice of assessment for the 2013 tax year of assessment was issued on 1 February 2015.
Solution:
o The 2015 year of assessment was issued 11 days prior to the date on
which the provisional tax estimate was submitted. Therefore, the 2015 assessment does not meet the 14 days criteria, the latest preceding year of assessment is the 2014 tax year of assessment.
o The estimate is not made more than 18 months after the end of the latest preceding year (2014).
o The estimate in respect of the period that ends more than 1 year after the end of the latest preceding year of assessment (2015).
o Therefore, the basic amount will not be increased by 8%. o The basic amount will be the amount of taxable income as assessed in
2014.
Example 3
Statement:
o The notice of assessment was issued for the 2012 tax year was issued on 30 June 2012.
o The taxable income as assessed in 2012 was R170 000 and included a taxable gain of R10 000 and severance benefit of R20 000.
o The IRP6 for the 2016 tax year is 1st period is 28 February 2016. o The 2013, 2014 and 2015 tax returns have not been submitted.
Solution:
o The 2012 assessment was issued 14 days more than the date on which the provisional tax estimate was submitted on 28 February 2016, as 2013,2014 and 2015 tax returns have not been submitted.
o The estimate is more than 18 months after the end of the last preceding year (2012).
o The estimate is respect of the period that ends more than 1 year after the end of the latest preceding year of assessment (2015)
o The basic amount is calculated as follows: ▪ Taxable income assessed in 2012 R170 000 ▪ Less: Taxable capital gain R 10 000 ▪ Less: Severance benefit R 20 000
-R 140 000
The basic amount of R140 000 must be increased by 8% for each year from 2012, 2013, 2014 and 2015, therefore [R140 000 + (R140 000 x 8% x 4)] = R184 800 is the basic amount for the 2016 tax year.
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9 JUSTIFICATION OF AN ESTIMATE BY THE TAXPAYER
In terms of paragraph 19(3), a provisional taxpayer may be asked to justify any estimate made by him/her or to furnish full particulars of income. If no satisfactory response is received or if SARS is not satisfied with your response, the estimate may be increased to an amount which is considered reasonable.
SARS will notify the taxpayer and issue a revised estimate which will be used to calculate your provisional liability. More information in this regard can be found in “Interpretation Note 1 of 2001” which is available on the SARS website (www.sars.gov.za).
10 FORM USED TO CAPTURE PROVISISONAL TAX CALCULATIONS
An IRP6 return must be completed for provisional tax purposes.
The IRP6 return can be completed for the following types of taxpayers:
Individuals Trusts Companies
IRP6 returns for the first and second period must be submitted even if, according to
the result of your calculation, the total amount of tax due and payable is ‘nil’ (0). However, if the taxable income is ‘nil‘(0), an IRP6 return is not required.
11 FAILURE TO SUBMIT A PROVISIONAL TAX RETURN (IRP6)
Paragraph 19(2) stipulates that if you fail to submit an estimate the Commissioner may estimate the taxable income and determine the amount payable thereon.
12 HOW IS PROVISIONAL TAX CALCULATED
There are two compulsory provisional tax payments in respect of a year of assessment based on estimated taxable income. There is also a third “voluntary top-up” or “additional” provisional payment, unlike the first and second payments the third period payment is based on the actual taxable income for the year.
12.1 PROVISIONAL TAXPAYERS OTHER THAN COMPANIES:
The first period provisional tax payment is calculated as follows:
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Estimated taxable income for the year of assessment Normal tax on estimated taxable income Less: Primary, secondary and tertiary rebates under section 6 Less: Tax credit for medical scheme fees under section 6A Less: Additional medical expenses tax credit under section 6B (effective 1 March 2014) Total Tax Payable (A) Half of the normal tax payable on estimated table income (A/2) Less: Employees’ tax deducted from the provisional taxpayer’s remuneration during the first period Less: Foreign tax credits (section 6quat and section 6quin) for the first 6 months FIRST PROVISIONAL TAX PAYMENT
R XXXX XXXX (XXXX) (XXXX) (XXXX) XXXX XX (X) (X) (X) XXXX
The second period provisional tax payment is calculated as follows:
Estimated taxable income for the year of assessment Normal tax on estimated taxable income Less: Primary, secondary and tertiary rebates under section 6 Less: Tax credit for medical scheme fees under section 6A Less: Additional medical expenses tax credit under section 6B(effective 1 March 2014) Total Tax Payable Less: Employees’ tax deducted from the provisional taxpayer’s remuneration during the year Less: First provisional tax payment (if actually paid) Less: Foreign tax credits (section 6quat and section 6quin) for the year SECOND PROVISIONAL TAX PAYMENT
R XXXX XXXX (XXXX) (XXXX) (XXXX) XXXX (X) (X) (X) (X) XXXX
The third period (top-up/voluntary) provisional tax payment is calculated as follows:
Estimated/actual taxable income for the year of assessment Normal tax on estimated taxable income Less: Primary, secondary and tertiary rebates under section 6 Less: Tax credit for medical scheme fees under section 6A Less: Additional medical expenses tax credit under section 6B(effective 1 March 2014) Total Tax Payable Less: Employees’ tax deducted from the provisional taxpayer’s remuneration during the year Less: First provisional tax payment (if actually paid) Less: Second provisional tax payment (if actually paid) Less: Other provisional tax top-up payments (if any, if actually paid Less: Foreign tax credits (section 6quat and section 6quin) TOP-UP PAYMENT
R XXXX XXXX (XXXX) (XXXX) (XXXX) XXXX (X) (X) (X) (X) (X) XXXX
12.2 FOREIGN TAX REBATES
Section 6quat
Provides for foreign tax rebate in respect of foreign tax on income from a non-South African source. This rebate allows against South African tax, any foreign tax paid or payable (converted to rands) included in the South African taxable income of the resident.
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Section 6quin
Provides for foreign tax rebate in respect of foreign tax withheld on income from a South African source. The main rebate provision is section 6quat; therefore section 6quin rebate cannot apply where section 6quat has applied.
A resident may choose between the rebate method of relief under section 6quin and the deduction method under section 6quat when foreign taxes are paid on South African sourced service income. These foreign taxes are only deductible against taxable income derived from carrying on of any trade. Detailed information on foreign tax credit is accessible on the SARS website (www.sars.gov.za).
12.3 MEDICAL SCHEME FEES TAX CREDIT
Effective from 1 March 2012 the current medical scheme contribution deduction will, for taxpayers below 65 years of age, be replaced by medical tax credit. With effect from 1 March 2014, persons over the age of 65 years or older are also entitled to the medical scheme fees tax credit contribution as a deduction. This rebate is deducted from the normal tax payable by a natural person.
The medical scheme fees tax credit is applicable to fees paid by the person to a medical scheme registered under the Medical Schemes Act, or a fund which is registered under any similar provision contained in the laws of any other country where the medical scheme is registered.
The tax credit is applicable in respect of fees paid by the taxpayer to a registered medical scheme. The number of persons (dependants) for whom the contributions to a medical scheme determines the value of credit, and the medical scheme contribution tax credit is as follows:
R270 in respect of the person who has paid the contribution; R270 in respect of the person’s first dependant; R181 in respect of the benefits to each additional dependant
12.4 ADDITIONAL MEDICAL EXPENSES TAX CREDIT
A further medical expenses tax credit amount in addition medical scheme fees tax credit is deducted from the normal tax payable by a person who is a natural person. A person who is 65 years or older is eligible for 33.3% of the aggregate of the full medical scheme contributions in excess of three (3) times the credit plus 33.3% of all other qualifying out of pocket medical expenses paid by that person (excluding medical scheme contributions).
Persons below 65 years are entitled to 25% of the aggregate of the full medical scheme contributions in excess of four (4) times the plus all other qualifying out of pocket medical expenses (excluding medical scheme contributions), only to the extent that the amount exceeds 7,5% of the taxable income excluding retirement fund lump sums and severance benefits.
Example – Person over 65 years and older
Statement:
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o Mr ABE is 65 years old and he has made R3000 contribution per month to a medical scheme for himself and his wife from 1 March 2014. His qualifying medical expenses by 28 February 2016 is R30 000.
Solution:
Type of deduction
Expenses
Calculation
Standard monthly medical scheme fees tax credits
R3000 p.m. x 12 = R36000 p.a.
(R270 + R270) = R540 p.m. x 12 = R6 840
Additional medical expenses tax credit
R36 000 - (3 x 6 480) = R36 000 – R19 440 = R16 560 (R16 560 + R30 000) x 33,3% = R15 504
Therefore, Mr ABE’s tax liability will be reduced by R21 984 [R6 480 (medical scheme fees) + R15 504 [additional medical expenses)].
Example – Person under 65 years
Statement:
o Ms PAS is 45 years old and she has made R2 000 contributions to the medical scheme of per month on behalf of herself and her two children. By 28 February 2016 she incurred R20 000 in qualifying medical expenses. Her taxable income for the 2016 tax year is R200 000.
Solution:
Type of deduction
Expenses
Calculation
Value of Credit
Standard monthly medical scheme fees tax credits
R2 000 p.m. x 12 = R24 000 p.a.
(R270 + R270 + R181) = R721 p.m. x 12 = R8 652
R8 652 p.a.
Additional medical expenses tax credit
R24 000 – (4 x R8 652) = R24 000 – R34 608 = - R10 608 Therefore, no excess carried forward (R0 + R20 000) = R20 000 =R200 000 x 7,5% =R15 000 R20 000 – R15 000 = R5 000 x 25% = R1 250 p.a.
R1 250 p.a.
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Therefore, Ms PAS’s tax liability will be reduced by R9 902 [R8 652 (medical scheme fees) + R1 250 additional medical expenses)]
12.5 PROVISIONAL TAXPAYERS WHO ARE COMPANIES:
The first period provisional tax payment is calculated as follow:
Estimated taxable income for the year of assessment Normal tax on estimated taxable income (A) Half of the normal tax payable on estimated taxable income (A/2) Less: Employees’ tax deducted from the provisional taxpayer’s remuneration during the first period Less: Foreign tax credits (section 6quat and section 6quin) for the first 6 months FIRST PROVISIONAL TAX PAYMENT
R XXXX XXXX XX (X) (X) XXXX
The second period provisional tax payment is calculated as follows:
Estimated taxable income for the year of assessment Normal tax on estimated taxable income Less: Employees’ tax deducted from the provisional taxpayer’s remuneration during the year Less: First provisional tax payment (if actually paid) Less: Foreign tax credits (section 6quat and section 6quin) for the year SECOND PROVISIONAL TAX PAYMENT
R XXXX XXXX XX (X) (X) XXXX
The third period (top-up/voluntary) provisional tax payment is calculated as follows:
Estimated/actual taxable income for the year of assessment Normal tax on estimated/actual taxable income Less: Employees’ tax deducted from the provisional taxpayer’s remuneration during the year Less: First provisional tax payment (if actually paid) Less: Second provisional tax payment (if actually paid) Less: Other provisional tax top-up payment (if any, if actually paid) Less: Foreign tax credits (section 6quat and section 6quin) for the year TOP-UP PAYMENT
R XXXX XXXX XX (X) (X) (X) (X) XXXX
13 WHEN MUST PROVISIONAL TAX BE PAID
In terms of paragraphs 21, 23, 23A, and 25(1) the due dates for payments are:
First period: This payment must be made within six months from the commencement of the year of assessment for the 28 February financial year end or six months after the approved FYE date; half of the tax liability, for the full tax year, is payable.
Second period: This payment must be made not later than the last day of the
year of assessment or approved financial year-end date.
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In the case of individuals and trusts where a February financial year-end creates financial hardship and approval has been obtained from SARS to submit financial statements to a date other than the end of February, such persons may also request approval to submit IRP6 returns in line with the approved financial year-end. All other income however remains in the year of assessment ending 28/29 February.
Third period: Also known as “additional” or “topping-up” provisional payment. If
such a payment is made; it must be paid not later than the ‘effective’ date’. o Where the year of assessment ends on 28/29 February the effective
date is seven months after the financial year end, which is 30 September. o For an approved financial year end which ends on a date other than 28/29
February, the effective date will be six months after the financial year end e.g. financial year end is 30 April 2015, the effective date will therefore be 31 October 2016.
The payment in the third period is a voluntary payment which any provisional taxpayer can make. However taxpayers (other than companies) with a taxable income more than R50 000 or companies with a taxable income of R20 000 or more, may make a third voluntary payment to avoid interest in terms of section 89quat(2) being levied on any underpayment of tax on assessment.
The purpose of this payment is therefore to enable taxpayers to pay the difference between employees’ tax and provisional tax already paid for the year and the total tax liability for the year of assessment.
Extension of time for payment of provisional tax: where the estimated taxable income amount submitted by the provisional taxpayer has been increased in terms paragraph 19(3) by the Commissioner , any additional tax payable as a result of such increase shall be payable within a period as determined by the Commissioner.
Example of payment dates:
The following example refers to a 28 February 2016 year-end (2016 tax year): o First provisional tax payment due on
31 Aug 2015 o Second provisional tax payment due on
28 Feb 2016 o Third or voluntary payment due on
30 Sept 2016 o The following example refers to a 31 May 2016 year-end (2016 tax year): o First provisional tax payment due on
30 Nov 2015 o Second provisional tax payment due on
31 May 2016 o Third or voluntary payment due on
30 Nov 2016
The following methods to effect payments to SARS are available:
Provisional tax payments may be made at any SARS branch, Mondays to Fridays, between 08:00 and 15:30, excluding public holidays.
Where payments are made by mail, via the bank or ATM, sufficient time for
mailing or processing must be taken into account.
Where payments are made electronically, provision must be made for your bank’s cut-off times and for a clearance period that could take between two and five days.
Bank payments - taxpayers paying over the counter at any ABSA, FNB, Nedbank or
Standard
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Bank branch will no longer need to supply a bank account number and bank code when making payments. This applies equally to all ABSA, Capitec Bank, FNB, Investec, Mercantile Bank, Nedbank and Standard Bank internet banking clients. All that will be required is:
o The client’s 19-digit payment reference number o The beneficiary ID/account number which is linked to a specific type of
tax to make payments. These details are reflected on the payment advice of the IRP6 return. Payments that do not comply with both the above-mentioned payment reference
number and the beneficiary ID will not be accepted.
If the last day for payment falls on a public holiday or weekend, the payment must be made on the last working day prior to the public holiday or weekend. For more details refer to the SARS website www.sars.gov.za.
For detailed information on payments refer to the ‘External Guide South African Revenue Payment Rules’.
14 DEFERRAL OF PAYMENT - INSTALMENT PAYMENT AGREEMENT
A senior SARS official may enter into an agreement with a taxpayer in the prescribed form under which the taxpayer is allowed to pay a tax debt in one sum or in instalments, within the agreed period if satisfied that:
Criteria or risks that may be prescribed by the Commissioner by public notice
have been duly taken into consideration; and The agreement facilitates the collection of the debt.
The agreement may contain such conditions as SARS deems necessary to secure collection of tax.
SARS may terminate an instalment payment agreement if the taxpayer fails to
pay an instalment or to otherwise comply with its terms and a payment prior to the termination of the agreement must be regarded as part payment of the tax debt. The agreement remains in effect for the term of the agreement except if: o A senior SARS official may modify or terminate an instalment payment
agreement if satisfied that: The collection of tax is in jeopardy; The taxpayer has furnished materially incorrect information in
applying for the agreement; or The financial condition of the taxpayer has materially changed.
A termination or modification:
Takes effect as at the date stated in the notice of termination or modification sent to the taxpayer; and
Takes effect 21 business days after notice of the termination or modification is sent to the taxpayer.
15 DEFERRAL OF PAYMENT - CRITERIA FOR INSTALMENT PAYMENT AGREEMENT
A senior SARS official may enter into an instalment payment agreement only if:
The taxpayer suffers from a deficiency of assets or liquidity which is reasonably certain to be remedied in the future;
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The taxpayer anticipates income or other receipts which can be used to satisfy the tax debt;
Prospects of immediate collection activity are poor or uneconomical but are likely to improve in the future;
Collection activity would be harsh in the particular case and the deferral or instalment agreement is unlikely to prejudice tax collection; or
The taxpayer provides the security as may be required by the official.
16 INTEREST ON UNDERPAYMENT OF PROVISIONAL TAX
89bis interest:
Interest at the prescribed rate (currently 9,25% per annum subject to changes as published in Government Gazette) is payable on late payments in respect of first, second and third periods.
89quat interest:
Interest in terms of Section 89quat is either levied on an underpayment of tax or paid on an overpayment of tax from the ‘effective date’. See below for an explanation of the ‘effective date’.
89quat(2) interest:
Interest, in terms of section 89quat(2), is payable by a provisional taxpayer if the normal tax exceeds the ‘credit amount’ (i.e. an underpayment of tax) and if in the case of: o an individual or trust, the taxable income for the year of assessment
exceeds R50 000 o a company, the taxable income for the year exceeds R20 000.
This interest is levied at the prescribed rate (currently 9,25% per annum subject to changes as published in Government Gazette), and is calculated from the day following the ‘effective date’ to the day before the first due date on the relevant assessment notice.
Interest on underpayment paid by a taxpayer is not tax deductible. Example-89quat(2) interest:
o First due date on assessment notice is 1 December 2012, interest on underpayment for the 2012 year of assessment (February year-end) will be calculated from 1 October 2012, to 30 November 2012.
89quat(4) interest:
Interest is payable to a provisional taxpayer if the ‘credit amount’ exceeds the normal tax payable for that year of assessment and: o The amount exceeds R10 000; or o The taxable income for the year of assessment exceeds R50 000
(individual or trust);or o The taxable income for the year exceeds R20 000 (company).
This interest is payable to the taxpayer at the prescribed rate (currently 5,25% per annum subject to changes as published in Government Gazette) on the amount by which the ‘credit amount’ exceeds the normal tax and is calculated from the day following the ‘effective date’ to date of refund.
Interest paid to a taxpayer by SARS on an overpayment is taxable and must be declared under interest income in the income tax return for the tax year in which it is received
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17 PENALTIES
Paragraph 20 penalty in the event of taxable income being underestimated:
A penalty will be levied where it has been determined that the actual taxable income is more than the taxable income estimated on the second provisional tax return.
Penalty amount depends on whether the actual taxable income is more or less than R1 million.
The penalty maybe is levied even if the Commissioner has increased the estimate in terms of paragraph 19(3). The second estimate that has been submitted by the taxpayer is used to determine if the estimate is more or less than R1 million.
A penalty levied for the underestimation of actual taxable income on the second period; is reduced by the penalty imposed for the late payment of provisional tax under paragraph 27.
If the Commissioner is satisfied that the failure to submit such an estimate timeously was not due to intent to evade or postpone the payment may remit the whole or any part of the penalty.
Non-submission of the final estimate on the taxable income in respect of any assessment year shall be deemed to be a nil submission.
Provisional taxpayers with a taxable income of up to R1 million
An estimated taxable income for the second period must be equal to the lesser of the basic amount or 90% of the actual taxable income for the year.
Where the estimate is less than 90% of the actual taxable income and also less than the basic amount, a penalty is levied (deemed to be a percentage based penalty under Chapter 15 of the Tax Administration Act) equal to 20% of the difference between the amount of normal tax calculated in respect of such taxable estimate after taking into account a deductible rebate, and the lesser of: o The amount of normal tax calculated in respect of a taxable income equal
to 90% of such actual taxable income; and o The amount of normal tax calculated in respect of a taxable income equal
to such basic amount, at the applicable rate.
Provisional taxpayers with a taxable income above R1 million
An estimated taxable income for the second period must be equal to 80% of the actual taxable income for the year.
A penalty, which is deemed to be a percentage based penalty imposed under Chapter 15 of the Tax Administration Act; will be equal to 20% of the difference between the amount of normal tax as determined in respect of such estimate, and the amount of normal tax calculated after taking into account a deductible rebate, at the rates applicable in respect of such year of assessment, in respect of a taxable income equal to 80% of such actual taxable income.
Example - Provisional taxpayer with a taxable income of up to R1 million
Statement:
EXTERNAL GUIDE
GUIDE FOR PROVISIONAL TAX
IT-PT-AE-01-G01
REVISION: 16 Page 17 of 20
o Mr XY is a provisional taxpayer and he is required to submit his provisional tax returns for the 2015 year of assessment. Mr XY’s basic amount of R300 000 is based on the notice of assessment for the 2014 year of assessment. His expected taxable income will be lesser than the basic amount as a result of poor trading conditions. He submitted his first and second period’s estimates of a taxable income of R200 000 for the year. On assessment Mr XY’s taxable income was finally determined as R280 000 for the year. His provisional tax payment for the year amounted to R38 408.00, and employees’ tax was not paid.
Solution:
o Mr XY’s estimate of R200 000 was less than 90% of taxable income as
finally determined as follows: R280 000 x 90% = R252 000
o Mr XY’s estimate was less than the basic amount of R300 000. He is
therefore liable for a penalty a the rate of 20% on the difference between the lesser of normal tax; and it is calculated as follows: ▪ 90% of taxable income (tax on R252 000 = R51 408); ▪ the basic amount (tax on R300 000 = R65471); and ▪ the total provisional and employees tax paid during the 2015 year
of assessment is R38 408 ▪ the penalty payable for the underestimate of provisional tax is
therefore: R51 408 – R38 408 = R13 000 x 20% = R2 600
Paragraph 20A penalty for failure to submit an estimate of taxable income timeously:
This penalty has been deleted with effect from 1 March 2015.
Paragraph 27 penalty on late payment of provisional tax:
Penalty of 10% will also be levied on any late payment in respect of the first and second periods.
Example: Penalty for late payment and underpayment as a result of underestimation of provisional tax
Statement:
o Mr YZ is a provisional taxpayer who was required to submit provisional
tax returns for the 2016 year of assessment. His basic amount for the 2015 year of assessment is R370 520. His expected taxable income for the first and second period is R270 000.
o On assessment Mr YZ’s taxable income was determined as R350 000. Employee’s tax was not payable during the 2016 year of assessment. The provisional tax paid during the year amounted to R42 391. Mr YZ is not a member of a medical scheme registered under the Medical Scheme Act, 1998; and he is 45 years old. The amount of R21 195, 75 for the second provisional tax period was after the due date. The example excludes interest calculations on the late payment of the second provisional tax period.
Solution:
EXTERNAL GUIDE
GUIDE FOR PROVISIONAL TAX
IT-PT-AE-01-G01
REVISION: 16 Page 18 of 20
o Mr YZ’s estimate of R270 000 is less than 90% of taxable income as finally determined (R350 000 x 90% = R315 000) and less than the basic amount of R370 520. Mr YZ is liable for a penalty at the rate of 20% on the difference between the lesser of normal tax payable on: ▪ 90% of taxable income R315 000 = R283 500 (calculate tax on
R315 000 using the tax rates for the year of assessment ending 29 February 2016 = R68 893 less tax rebate R13 257 = R55 636)
▪ Basic amount (calculate tax on R370 520 using the tax for the year of assessment for the year ending 29 February 2016 = R86 104, 20 less tax rebate R13 257 = R72 847, 20.
o The provisional tax paid during the 2016 year of assessment is R42 391.
The penalty payable for underestimation of provisional tax is therefore: ▪ R55 636 - R42 391 = R13 244 x 20% = R2 648.90
o The penalty on the late payment of the second provisional tax period is
10% of the amount payable, i.e. R21 195,75 x 10% = R2 119,58
o Therefore, the penalty on underestimation of the taxable income for the amount of R2 648, 90 (paragraph 20) must be reduced by the late payment penalty of R2 119, 58 (paragraph 27). The final penalty on underestimation and late payment is therefore R2 648, 90 - R2 119, 58 = R529, 42.
18 SPECIFIC DEFINITIONS:
The ‘effective date’ is:
Where the year of assessment ends on 28/29 February, seven (7) months thereafter
Approved financial year ends which end on a date other than 28/29 February, six months thereafter.
The date tax is payable under Chapter 12 of the Tax Administration Act; and it applies for the first and second provisional tax payments
If tax is not paid by that date, interest will accrue from that date until the tax is paid
If a refund is due, interest on the amount refundable is calculated from the later of the effective date or the date that the excess was received by SARS to the date the refund is paid.
The ‘credit amount’ in respect of a provisional taxpayer is the sum of:
All provisional tax payments (1st, 2nd and 3rd periods) made Employees’ tax paid Allowable foreign tax credits for the applicable year of assessment.
19 GENERAL INFORMATION ON TRUSTS
Section 1 defines a Trust as:
A trust consists of cash or other assets that are administered and controlled by a person, known as a trustee, who acts in a fiduciary capacity. Such person is appointed in terms of a deed of trust, by agreement or in terms of the will of a deceased person.
EXTERNAL GUIDE
GUIDE FOR PROVISIONAL TAX
IT-PT-AE-01-G01
REVISION: 16 Page 19 of 20
A special trust is: A trust created solely for the benefit of a person who has a disability as defined
in 6B(1) where such disability incapacitates such person from earning sufficient income to maintain him/herself; or is incapable of managing his/her own financial affairs.
Note that: o This trust will no longer be deemed to be a special trust in respect of
years of assessment ending on or after the date on which such person are deceased.
o Where such trust is created for the benefit of more than one person, all persons for whose benefit the trust is created must be relatives in relation to each other.
A trust created in terms of the will of a deceased, solely for the benefit of beneficiaries who are relatives in relation to that deceased person and who are alive or conceived but not yet born on the date of the death of the deceased person, where the youngest of those beneficiaries is on the last day of the year of assessment of that trust under the age of 18 years.
Trusts are taxed at a flat rate of 41% except for special trusts and testamentary trusts established for the benefit of minor children, which are taxed according to the tax rates applicable to individuals.
For an example of the taxable income calculation for a trust refer to annexures IT-PT-AE-01-G01-A07 and IT-PT-AE-01-G01-A11.
Example: First Period: Trusts and Example Second Period Trusts:
Income of trust R187 000
Less: Allowable expenses R 55 000
Less: Distribution to beneficiaries R 21 000 R 76 000
Retained Income (taxable income) R111 000
20 GENERAL INFORMATION ON SMALL BUSINESS CORPORATIONS AND MICRO BUSINESSES
Small business corporations (SBCs) with an annual gross income not exceeding R20 million may qualify for a special graduated SBC tax rate regime. For examples of the taxable income calculation for a Small Business Corporation, refer to annexures IT-PT-AE-01-G01-A08 AND IT-PT-AE-01-G01-A12.
Turnover tax is a simplified tax system for certain micro businesses with an annual qualifying turnover not exceeding R1 million per annum. Qualifying micro businesses which are registered for turnover tax are not required to pay provisional tax (although they are required to make an interim payment which is similar to provisional tax).
Detailed information regarding SBCs and Turnover tax is available on the SARS website (www.sars.gov.za)
21 CROSS REFERENCES
DOCUMENT # DOCUMENT TITLE APPLICABILITY
IT-PT-AE-01-G01-A01 Example - First Period Persons Over 65 All
IT-PT-AE-01-G01-A02 Example - Second Period Persons Over 65 All
EXTERNAL GUIDE
GUIDE FOR PROVISIONAL TAX
IT-PT-AE-01-G01
REVISION: 16 Page 20 of 20
DISCLAIMER
The information contained in this guide is intended as guidance only and is not considered to be a legal reference,
nor is it a binding ruling. The information does not take the place of legislation and readers who are in doubt regarding
any aspect of the information displayed in the guide should refer to the relevant legislation, or seek a formal opinion
from a suitably qualified individual.
For more information about the contents of this publication you may:
Visit the SARS website at www.sars.gov.za
Visit your nearest SARS branch
Contact your own tax advisor/tax practitioner
If calling from within South Africa, contact the SARS Contact Centre on 0800 00 SARS (7277)
If calling from outside South Africa, contact the SARS Contact Centre on +27 11 602 2093 (only between 8am
and 4pm South African time).
IT-PT-AE-01-G01-A03 Example - First Period Persons Under 65 All
IT-PT-AE-01-G01-A05 Example - First Period Persons Over 75 All
IT-PT-AE-01-G01-A06 Example – Second Period Persons Over 75 All
IT-PT-AE-01-G01-A07 Example - First Period Trusts All
IT-PT-AE-01-G01-A08 Example - First Period Small Business Corporations
All
IT-PT-AE-01-G01-A11 Example - Second Period Trusts All
IT-PT-AE-01-G01-A12 Example - Second Period Small Business Corporations
All
IT-PT-AE-01-G01-A14 Example – First Period Companies All
IT-PT-AE-01-G01-A15 Example – Second Period Companies All
22 DEFINITIONS AND ACRONYMS
ATM Automatic teller machine CGT Capital gains tax FNB First National Bank IRP 6 Return for payment of provisional tax Paragraphs Paragraphs in the Fourth Schedule to the Income Tax Act of No. 58 of
1962 PAYE Pay-as-you-earn PBO Public Benefit Organisation RSA Republic of South Africa SA South African / South Africa SARS South African Revenue Service Sections Sections of the Income Tax Act TAAct Tax Administration Act No. 28 of 2011 The Act Income Tax Act No. 58 of 1962
EFFECTIVE DATE 2015.07.01
EXAMPLE – FIRST PERIOD PERSONS OVER 65
IT-PT-AE-01-G01-A01 Revision:11 Page 1 of 1
1. EXAMPLE - FIRST PERIOD PERSONS OVER 65
EFFECTIVE DATE TBA
STATUTORY RATES AND REBATES - 2014
IT-PT-AE-01-G01-A10
Revision: 8 Page 1 of 2
1. INCOME TAX : INDIVIDUALS (INCLUDING SPECIAL TRUSTS): Tax Rates (year of assessment ending 28 February 2014)
Taxable Income Rate of Tax R R R R
0 — 165 600 18% of taxable income
165 601 — 258 750 29 808 + 25% of the amount over 165 600
258 751 — 358 110 53 096 + 30% of the amount over 258 750
358 111 — 500 940 82 904 + 35% of the amount over 358 110
500 941 — 638 600 132 894 + 38% of the amount over 500 940
638 601 — and above 185 205 + 40% of taxable income above
638 600
2. TAX REBATES:
Rebates are fixed amounts deductible from tax payable according to the tax tables and are only applicable to individuals.
Primary - Persons under 65 years R 12 080
Secondary - Persons 65 years- under 75 years R 6 750
Tertiary - Persons 75 years and older _ R 2 250
3. TAX THRESHOLDS:
Persons under 65 years R 67 111
Persons 65 years-under 75 years R 104 611
Persons 75 years and older R 117 111
4. TRUST OTHER THAN SPECIAL TRUST:
Rate of Tax payable is 40%.
No rebates apply to trusts.
5. COMPANIES:
Tax is payable at a rate of 28%.
6. SMALL BUSINESS CORPORATIONS (TURNOVER R20 MILLION OR LESS):
Taxable Income Rate of Tax
R 0 to R 67 111 0%
R 67 112 to R365 000 7% of the amount above R 67 111
R 365 001 to R550 000 20 852 + 21% of the amount over 365 000
R550 001 and above
59 702 + 28% of the amount above 550 000
7. EMPLOYMENT COMPANIES AND FOREIGN RESIDENT COMPANIES WHICH EARN INCOME FROM A SOURCE IN SOUTH AFRICA:
For the financial years ending on any date between 1 April 2013 and 31 March 2014 tax is payable at a flat rate of 28%.
.
EFFECTIVE DATE TBA
STATUTORY RATES AND REBATES - 2014
IT-PT-AE-01-G01-A10
Revision: 8 Page 2 of 2
8. PERSONAL SERVICE PROVIDER COMPANIES
Tax is payable at a rate of 28%.
9. MEDICAL TAX CREDIT THRESHOLD
Taxpayer R 242
First dependent R 242
Further dependants R 162
EFFECTIVE DATE 2015.07.01
EXAMPLE – SECOND PERIOD TRUSTS
IT-PT-AE-01-G01-A11
Revision: 5 Page 1 of 1
1. EXAMPLE – SECOND PERIOD:TRUSTS
EFFECTIVE DATE 2015.07.01
EXAMPLE – SECOND PERIOD SMALL BUSINESS CORPORATIONS
IT-PT-AE-01-G1-A12
Revision: 3 Page 1 of 1
1. EXAMPLE – SECOND PERIOD SMALL BUSINESS CORPORATION - Section 12E
EFFECTIVE DATE 01.07.2014
EXAMPLE – FIRST PERIOD – Under 65 – Medical Tax Credit Fee –
IT-PT-AE-01-G01-A13
Revision: 2 Page 1 of 1
EXAMPLE – FIRST PERIOD- Under 65 –Medical Scheme Fee Tax Credit
Mr Provisional Tax is under the age of 65 and has made medical aid contributions of R2 800.00 per month for himself and 1 dependant.
EFFECTIVE DATE 2015.07.01
EXAMPLE – FIRST PERIOD: MEDIUM TO LARGE COMPANIES
IT-PT-AE-01-G01-A14
Revision: 1 Page 1 of 1
1. EXAMPLE – FIRST PERIOD : COMPANIES
Companies and Small Business Corporation do not qualify for any rebates.
EFFECTIVE DATE 2015.07.01
EXAMPLE – SECOND PERIOD: MEDIUM TO LARGE COMPANIES
IT-PT-AE-01-G01-A15
Revision: 1 Page 1 of 1
1. EXAMPLE – SECOND PERIOD : COMPANIES
Companies and Small Business Corporation do not qualify for any rebates.
EFFECTIVE DATE 2015.07.01
EXAMPLE – SECOND PERIOD PERSONS OVER 65
IT-PT-AE-01-G01-A02
Revision: 11 Page 1 of 1
1. EXAMPLE –SECOND PERIOD PERSONS OVER 65
EFFECTIVE DATE 2015.07.01
EXAMPLE – FIRST PERIOD PERSONS UNDER 65
IT-PT-AE-01-G01-A03
Revision: 9 Page 1 of 1
1. EXAMPLE – FIRST PERIOD PERSONS UNDER 65
EFFECTIVE DATE 01.07.2014
EXAMPLE – SECOND PERIOD PERSONS UNDER 65
IT-PT-AE-01-G01-A04
Revision: 10 Page 1 of 1
1. EXAMPLE – SECOND PERIOD PERSONS UNDER 65
EFFECTIVE DATE 2015.07.01
EXAMPLE – SECOND PERIOD PERSONS OVER 75
IT-PT-AE-01-G01-A05
Revision: 4 Page 1 of 1
1. EXAMPLE – FIRST PERIOD PERSONS OVER 75
EFFECTIVE DATE 2015.07.01
EXAMPLE – SECOND PERIOD PERSONS OVER 75
IT-PT-AE-01-G01-A06
Revision:3 Page 1 of 1
1. EXAMPLE –SECOND PERIOD PERSONS OVER 75
EFFECTIVE DATE 2015.07.01
EXAMPLE – FIRST PERIOD TRUSTS
IT-PT-AE-01-G01-A07
Revision:7 Page 1 of 1
1. EXAMPLE – FIRST PERIOD TRUSTS
NOTE: Trusts do not qualify for any rebates.
EFFECTIVE DATE 2015.07.01
EXAMPLE – FIRST PERIOD: SMALL BUSINESS CORPORATIONS
IT-PT-AE-01-G01-A08
Revision: 9 Page 1 of 1
1. EXAMPLE – FIRST PERIOD : SMALL BUSINESS CORPORATIONS
Companies and Small Business Corporation do not qualify for any rebates.
EFFECTIVE DATE tba
TAX TABLES: 2015
IT- PT-AE-01-G01-A09
Revision:9 Page 1 of 37
PROVISIONAL TABLE 2015
TAXABLE INCOME
TAX
TAXABLE INCOME TAX
TAXABLE INCOME
TAX
R R
R R
R R
0 - 50 5
2751 - 2800 500
5501 - 5550 995
51 - 100 14
2801 - 2850 509
5551 - 5600 1004
101 - 150 23
2851 - 2900 518
5601 - 5650 1013
151 - 200 32
2901 - 2950 527
5651 - 5700 1022
201 - 250 41
2951 - 3000 536
5701 - 5750 1031
251 - 300 50
3001 - 3050 545
5751 - 5800 1040
301 - 350 59
3051 - 3100 554
5801 - 5850 1049
351 - 400 68
3101 - 3150 563
5851 - 5900 1058
401 - 450 77
3151 - 3200 572
5901 - 5950 1067
451 - 500 86
3201 - 3250 581
5951 - 6000 1076
501 - 550 95
3251 - 3300 590
6001 - 6050 1085
551 - 600 104
3301 - 3350 599
6051 - 6100 1094
601 - 650 113
3351 - 3400 608
6101 - 6150 1103
651 - 700 122
3401 - 3450 617
6151 - 6200 1112
701 - 750 131
3451 - 3500 626
6201 - 6250 1121
751 - 800 140
3501 - 3550 635
6251 - 6300 1130
801 - 850 149
3551 - 3600 644
6301 - 6350 1139
851 - 900 158
3601 - 3650 653
6351 - 6400 1148
901 - 950 167
3651 - 3700 662
6401 - 6450 1157
951 - 1000 176
3701 - 3750 671
6451 - 6500 1166
1001 - 1050 185
3751 - 3800 680
6501 - 6550 1175
1051 - 1100 194
3801 - 3850 689
6551 - 6600 1184
1101 - 1150 203
3851 - 3900 698
6601 - 6650 1193
1151 - 1200 212
3901 - 3950 707
6651 - 6700 1202
1201 - 1250 221
3951 - 4000 716
6701 - 6750 1211
1251 - 1300 230
4001 - 4050 725
6751 - 6800 1220
1301 - 1350 239
4051 - 4100 734
6801 - 6850 1229
1351 - 1400 248
4101 - 4150 743
6851 - 6900 1238
1401 - 1450 257
4151 - 4200 752
6901 - 6950 1247
1451 - 1500 266
4201 - 4250 761
6951 - 7000 1256
1501 - 1550 275
4251 - 4300 770
7001 - 7050 1265
1551 - 1600 284
4301 - 4350 779
7051 - 7100 1274
1601 - 1650 293
4351 - 4400 788
7101 - 7150 1283
1651 - 1700 302
4401 - 4450 797
7151 - 7200 1292
1701 - 1750 311
4451 - 4500 806
7201 - 7250 1301
1751 - 1800 320
4501 - 4550 815
7251 - 7300 1310
1801 - 1850 329
4551 - 4600 824
7301 - 7350 1319
1851 - 1900 338
4601 - 4650 833
7351 - 7400 1328
1901 - 1950 347
4651 - 4700 842
7401 - 7450 1337
1951 - 2000 356
4701 - 4750 851
7451 - 7500 1346
2001 - 2050 365
4751 - 4800 860
7501 - 7550 1355
2051 - 2100 374
4801 - 4850 869
7551 - 7600 1364
2101 - 2150 383
4851 - 4900 878
7601 - 7650 1373
2151 - 2200 392
4901 - 4950 887
7651 - 7700 1382
2201 - 2250 401
4951 - 5000 896
7701 - 7750 1391
2251 - 2300 410
5001 - 5050 905
7751 - 7800 1400
2301 - 2350 419
5051 - 5100 914
7801 - 7850 1409
2351 - 2400 428
5101 - 5150 923
7851 - 7900 1418
2401 - 2450 437
5151 - 5200 932
7901 - 7950 1427
2451 - 2500 446
5201 - 5250 941
7951 - 8000 1436
2501 - 2550 455
5251 - 5300 950
8001 - 8050 1445
2551 - 2600 464
5301 - 5350 959
8051 - 8100 1454
2601 - 2650 473
5351 - 5400 968
8101 - 8150 1463
2651 - 2700 482
5401 - 5450 977
8151 - 8200 1472
2701 - 2750 491
5451 - 5500 986
8201 - 8250 1481
R 0 - 8250
EFFECTIVE DATE tba
TAX TABLES: 2015
IT- PT-AE-01-G01-A09
Revision:9 Page 2 of 37
PROVISIONAL TABLE 2015
TAXABLE INCOME
TAX
TAXABLE INCOME TAX
TAXABLE INCOME
TAX
R R
R R
R R
8251 - 8300 1490
11001 - 11050 1985
13751 - 13800 2480
8301 - 8350 1499
11051 - 11100 1994
13801 - 13850 2489
8351 - 8400 1508
11101 - 11150 2003
13851 - 13900 2498
8401 - 8450 1517
11151 - 11200 2012
13901 - 13950 2507
8451 - 8500 1526
11201 - 11250 2021
13951 - 14000 2516
8501 - 8550 1535
11251 - 11300 2030
14001 - 14050 2525
8551 - 8600 1544
11301 - 11350 2039
14051 - 14100 2534
8601 - 8650 1553
11351 - 11400 2048
14101 - 14150 2543
8651 - 8700 1562
11401 - 11450 2057
14151 - 14200 2552
8701 - 8750 1571
11451 - 11500 2066
14201 - 14250 2561
8751 - 8800 1580
11501 - 11550 2075
14251 - 14300 2570
8801 - 8850 1589
11551 - 11600 2084
14301 - 14350 2579
8851 - 8900 1598
11601 - 11650 2093
14351 - 14400 2588
8901 - 8950 1607
11651 - 11700 2102
14401 - 14450 2597
8951 - 9000 1616
11701 - 11750 2111
14451 - 14500 2606
9001 - 9050 1625
11751 - 11800 2120
14501 - 14550 2615
9051 - 9100 1634
11801 - 11850 2129
14551 - 14600 2624
9101 - 9150 1643
11851 - 11900 2138
14601 - 14650 2633
9151 - 9200 1652
11901 - 11950 2147
14651 - 14700 2642
9201 - 9250 1661
11951 - 12000 2156
14701 - 14750 2651
9251 - 9300 1670
12001 - 12050 2165
14751 - 14800 2660
9301 - 9350 1679
12051 - 12100 2174
14801 - 14850 2669
9351 - 9400 1688
12101 - 12150 2183
14851 - 14900 2678
9401 - 9450 1697
12151 - 12200 2192
14901 - 14950 2687
9451 - 9500 1706
12201 - 12250 2201
14951 - 15000 2696
9501 - 9550 1715
12251 - 12300 2210
15001 - 15050 2705
9551 - 9600 1724
12301 - 12350 2219
15051 - 15100 2714
9601 - 9650 1733
12351 - 12400 2228
15101 - 15150 2723
9651 - 9700 1742
12401 - 12450 2237
15151 - 15200 2732
9701 - 9750 1751
12451 - 12500 2246
15201 - 15250 2741
9751 - 9800 1760
12501 - 12550 2255
15251 - 15300 2750
9801 - 9850 1769
12551 - 12600 2264
15301 - 15350 2759
9851 - 9900 1778
12601 - 12650 2273
15351 - 15400 2768
9901 - 9950 1787
12651 - 12700 2282
15401 - 15450 2777
9951 - 10000 1796
12701 - 12750 2291
15451 - 15500 2786
10001 - 10050 1805
12751 - 12800 2300
15501 - 15550 2795
10051 - 10100 1814
12801 - 12850 2309
15551 - 15600 2804
10101 - 10150 1823
12851 - 12900 2318
15601 - 15650 2813
10151 - 10200 1832
12901 - 12950 2327
15651 - 15700 2822
10201 - 10250 1841
12951 - 13000 2336
15701 - 15750 2831
10251 - 10300 1850
13001 - 13050 2345
15751 - 15800 2840
10301 - 10350 1859
13051 - 13100 2354
15801 - 15850 2849
10351 - 10400 1868
13101 - 13150 2363
15851 - 15900 2858
10401 - 10450 1877
13151 - 13200 2372
15901 - 15950 2867
10451 - 10500 1886
13201 - 13250 2381
15951 - 16000 2876
10501 - 10550 1895
13251 - 13300 2390
16001 - 16050 2885
10551 - 10600 1904
13301 - 13350 2399
16051 - 16100 2894
10601 - 10650 1913
13351 - 13400 2408
16101 - 16150 2903
10651 - 10700 1922
13401 - 13450 2417
16151 - 16200 2912
10701 - 10750 1931
13451 - 13500 2426
16201 - 16250 2921
10751 - 10800 1940
13501 - 13550 2435
16251 - 16300 2930
10801 - 10850 1949
13551 - 13600 2444
16301 - 16350 2939
10851 - 10900 1958
13601 - 13650 2453
16351 - 16400 2948
10901 - 10950 1967
13651 - 13700 2462
16401 - 16450 2957
10951 - 11000 1976
13701 - 13750 2471
16451 - 16500 2966
R 8251 - 16500
EFFECTIVE DATE tba
TAX TABLES: 2015
IT- PT-AE-01-G01-A09
Revision:9 Page 3 of 37
PROVISIONAL TABLE 2015
TAXABLE INCOME
TAX
TAXABLE INCOME TAX
TAXABLE INCOME
TAX
R R
R R
R R
16501 - 16550 2975
19251 - 19300 3470
22001 - 22050 3965
16551 - 16600 2984
19301 - 19350 3479
22051 - 22100 3974
16601 - 16650 2993
19351 - 19400 3488
22101 - 22150 3983
16651 - 16700 3002
19401 - 19450 3497
22151 - 22200 3992
16701 - 16750 3011
19451 - 19500 3506
22201 - 22250 4001
16751 - 16800 3020
19501 - 19550 3515
22251 - 22300 4010
16801 - 16850 3029
19551 - 19600 3524
22301 - 22350 4019
16851 - 16900 3038
19601 - 19650 3533
22351 - 22400 4028
16901 - 16950 3047
19651 - 19700 3542
22401 - 22450 4037
16951 - 17000 3056
19701 - 19750 3551
22451 - 22500 4046
17001 - 17050 3065
19751 - 19800 3560
22501 - 22550 4055
17051 - 17100 3074
19801 - 19850 3569
22551 - 22600 4064
17101 - 17150 3083
19851 - 19900 3578
22601 - 22650 4073
17151 - 17200 3092
19901 - 19950 3587
22651 - 22700 4082
17201 - 17250 3101
19951 - 20000 3596
22701 - 22750 4091
17251 - 17300 3110
20001 - 20050 3605
22751 - 22800 4100
17301 - 17350 3119
20051 - 20100 3614
22801 - 22850 4109
17351 - 17400 3128
20101 - 20150 3623
22851 - 22900 4118
17401 - 17450 3137
20151 - 20200 3632
22901 - 22950 4127
17451 - 17500 3146
20201 - 20250 3641
22951 - 23000 4136
17501 - 17550 3155
20251 - 20300 3650
23001 - 23050 4145
17551 - 17600 3164
20301 - 20350 3659
23051 - 23100 4154
17601 - 17650 3173
20351 - 20400 3668
23101 - 23150 4163
17651 - 17700 3182
20401 - 20450 3677
23151 - 23200 4172
17701 - 17750 3191
20451 - 20500 3686
23201 - 23250 4181
17751 - 17800 3200
20501 - 20550 3695
23251 - 23300 4190
17801 - 17850 3209
20551 - 20600 3704
23301 - 23350 4199
17851 - 17900 3218
20601 - 20650 3713
23351 - 23400 4208
17901 - 17950 3227
20651 - 20700 3722
23401 - 23450 4217
17951 - 18000 3236
20701 - 20750 3731
23451 - 23500 4226
18001 - 18050 3245
20751 - 20800 3740
23501 - 23550 4235
18051 - 18100 3254
20801 - 20850 3749
23551 - 23600 4244
18101 - 18150 3263
20851 - 20900 3758
23601 - 23650 4253
18151 - 18200 3272
20901 - 20950 3767
23651 - 23700 4262
18201 - 18250 3281
20951 - 21000 3776
23701 - 23750 4271
18251 - 18300 3290
21001 - 21050 3785
23751 - 23800 4280
18301 - 18350 3299
21051 - 21100 3794
23801 - 23850 4289
18351 - 18400 3308
21101 - 21150 3803
23851 - 23900 4298
18401 - 18450 3317
21151 - 21200 3812
23901 - 23950 4307
18451 - 18500 3326
21201 - 21250 3821
23951 - 24000 4316
18501 - 18550 3335
21251 - 21300 3830
24001 - 24050 4325
18551 - 18600 3344
21301 - 21350 3839
24051 - 24100 4334
18601 - 18650 3353
21351 - 21400 3848
24101 - 24150 4343
18651 - 18700 3362
21401 - 21450 3857
24151 - 24200 4352
18701 - 18750 3371
21451 - 21500 3866
24201 - 24250 4361
18751 - 18800 3380
21501 - 21550 3875
24251 - 24300 4370
18801 - 18850 3389
21551 - 21600 3884
24301 - 24350 4379
18851 - 18900 3398
21601 - 21650 3893
24351 - 24400 4388
18901 - 18950 3407
21651 - 21700 3902
24401 - 24450 4397
18951 - 19000 3416
21701 - 21750 3911
24451 - 24500 4406
19001 - 19050 3425
21751 - 21800 3920
24501 - 24550 4415
19051 - 19100 3434
21801 - 21850 3929
24551 - 24600 4424
19101 - 19150 3443
21851 - 21900 3938
24601 - 24650 4433
19151 - 19200 3452
21901 - 21950 3947
24651 - 24700 4442
19201 - 19250 3461
21951 - 22000 3956
24701 - 24750 4451
R 16501 - 24750
EFFECTIVE DATE tba
TAX TABLES: 2015
IT- PT-AE-01-G01-A09
Revision:9 Page 4 of 37
PROVISIONAL TABLE 2015
TAXABLE INCOME
TAX
TAXABLE INCOME TAX
TAXABLE INCOME
TAX
R R
R R
R R
24751 - 24800 4460
27501 - 27550 4955
30251 - 30300 5450
24801 - 24850 4469
27551 - 27600 4964
30301 - 30350 5459
24851 - 24900 4478
27601 - 27650 4973
30351 - 30400 5468
24901 - 24950 4487
27651 - 27700 4982
30401 - 30450 5477
24951 - 25000 4496
27701 - 27750 4991
30451 - 30500 5486
25001 - 25050 4505
27751 - 27800 5000
30501 - 30550 5495
25051 - 25100 4514
27801 - 27850 5009
30551 - 30600 5504
25101 - 25150 4523
27851 - 27900 5018
30601 - 30650 5513
25151 - 25200 4532
27901 - 27950 5027
30651 - 30700 5522
25201 - 25250 4541
27951 - 28000 5036
30701 - 30750 5531
25251 - 25300 4550
28001 - 28050 5045
30751 - 30800 5540
25301 - 25350 4559
28051 - 28100 5054
30801 - 30850 5549
25351 - 25400 4568
28101 - 28150 5063
30851 - 30900 5558
25401 - 25450 4577
28151 - 28200 5072
30901 - 30950 5567
25451 - 25500 4586
28201 - 28250 5081
30951 - 31000 5576
25501 - 25550 4595
28251 - 28300 5090
31001 - 31050 5585
25551 - 25600 4604
28301 - 28350 5099
31051 - 31100 5594
25601 - 25650 4613
28351 - 28400 5108
31101 - 31150 5603
25651 - 25700 4622
28401 - 28450 5117
31151 - 31200 5612
25701 - 25750 4631
28451 - 28500 5126
31201 - 31250 5621
25751 - 25800 4640
28501 - 28550 5135
31251 - 31300 5630
25801 - 25850 4649
28551 - 28600 5144
31301 - 31350 5639
25851 - 25900 4658
28601 - 28650 5153
31351 - 31400 5648
25901 - 25950 4667
28651 - 28700 5162
31401 - 31450 5657
25951 - 26000 4676
28701 - 28750 5171
31451 - 31500 5666
26001 - 26050 4685
28751 - 28800 5180
31501 - 31550 5675
26051 - 26100 4694
28801 - 28850 5189
31551 - 31600 5684
26101 - 26150 4703
28851 - 28900 5198
31601 - 31650 5693
26151 - 26200 4712
28901 - 28950 5207
31651 - 31700 5702
26201 - 26250 4721
28951 - 29000 5216
31701 - 31750 5711
26251 - 26300 4730
29001 - 29050 5225
31751 - 31800 5720
26301 - 26350 4739
29051 - 29100 5234
31801 - 31850 5729
26351 - 26400 4748
29101 - 29150 5243
31851 - 31900 5738
26401 - 26450 4757
29151 - 29200 5252
31901 - 31950 5747
26451 - 26500 4766
29201 - 29250 5261
31951 - 32000 5756
26501 - 26550 4775
29251 - 29300 5270
32001 - 32050 5765
26551 - 26600 4784
29301 - 29350 5279
32051 - 32100 5774
26601 - 26650 4793
29351 - 29400 5288
32101 - 32150 5783
26651 - 26700 4802
29401 - 29450 5297
32151 - 32200 5792
26701 - 26750 4811
29451 - 29500 5306
32201 - 32250 5801
26751 - 26800 4820
29501 - 29550 5315
32251 - 32300 5810
26801 - 26850 4829
29551 - 29600 5324
32301 - 32350 5819
26851 - 26900 4838
29601 - 29650 5333
32351 - 32400 5828
26901 - 26950 4847
29651 - 29700 5342
32401 - 32450 5837
26951 - 27000 4856
29701 - 29750 5351
32451 - 32500 5846
27001 - 27050 4865
29751 - 29800 5360
32501 - 32550 5855
27051 - 27100 4874
29801 - 29850 5369
32551 - 32600 5864
27101 - 27150 4883
29851 - 29900 5378
32601 - 32650 5873
27151 - 27200 4892
29901 - 29950 5387
32651 - 32700 5882
27201 - 27250 4901
29951 - 30000 5396
32701 - 32750 5891
27251 - 27300 4910
30001 - 30050 5405
32751 - 32800 5900
27301 - 27350 4919
30051 - 30100 5414
32801 - 32850 5909
27351 - 27400 4928
30101 - 30150 5423
32851 - 32900 5918
27401 - 27450 4937
30151 - 30200 5432
32901 - 32950 5927
27451 - 27500 4946
30201 - 30250 5441
32951 - 33000 5936
R 24751 - 33000
EFFECTIVE DATE tba
TAX TABLES: 2015
IT- PT-AE-01-G01-A09
Revision:9 Page 5 of 37
PROVISIONAL TABLE 2015
TAXABLE INCOME
TAX
TAXABLE INCOME TAX
TAXABLE INCOME
TAX
R R
R R
R R
33001 - 33050 5945
35751 - 35800 6440
38501 - 38550 6935
33051 - 33100 5954
35801 - 35850 6449
38551 - 38600 6944
33101 - 33150 5963
35851 - 35900 6458
38601 - 38650 6953
33151 - 33200 5972
35901 - 35950 6467
38651 - 38700 6962
33201 - 33250 5981
35951 - 36000 6476
38701 - 38750 6971
33251 - 33300 5990
36001 - 36050 6485
38751 - 38800 6980
33301 - 33350 5999
36051 - 36100 6494
38801 - 38850 6989
33351 - 33400 6008
36101 - 36150 6503
38851 - 38900 6998
33401 - 33450 6017
36151 - 36200 6512
38901 - 38950 7007
33451 - 33500 6026
36201 - 36250 6521
38951 - 39000 7016
33501 - 33550 6035
36251 - 36300 6530
39001 - 39050 7025
33551 - 33600 6044
36301 - 36350 6539
39051 - 39100 7034
33601 - 33650 6053
36351 - 36400 6548
39101 - 39150 7043
33651 - 33700 6062
36401 - 36450 6557
39151 - 39200 7052
33701 - 33750 6071
36451 - 36500 6566
39201 - 39250 7061
33751 - 33800 6080
36501 - 36550 6575
39251 - 39300 7070
33801 - 33850 6089
36551 - 36600 6584
39301 - 39350 7079
33851 - 33900 6098
36601 - 36650 6593
39351 - 39400 7088
33901 - 33950 6107
36651 - 36700 6602
39401 - 39450 7097
33951 - 34000 6116
36701 - 36750 6611
39451 - 39500 7106
34001 - 34050 6125
36751 - 36800 6620
39501 - 39550 7115
34051 - 34100 6134
36801 - 36850 6629
39551 - 39600 7124
34101 - 34150 6143
36851 - 36900 6638
39601 - 39650 7133
34151 - 34200 6152
36901 - 36950 6647
39651 - 39700 7142
34201 - 34250 6161
36951 - 37000 6656
39701 - 39750 7151
34251 - 34300 6170
37001 - 37050 6665
39751 - 39800 7160
34301 - 34350 6179
37051 - 37100 6674
39801 - 39850 7169
34351 - 34400 6188
37101 - 37150 6683
39851 - 39900 7178
34401 - 34450 6197
37151 - 37200 6692
39901 - 39950 7187
34451 - 34500 6206
37201 - 37250 6701
39951 - 40000 7196
34501 - 34550 6215
37251 - 37300 6710
40001 - 40050 7205
34551 - 34600 6224
37301 - 37350 6719
40051 - 40100 7214
34601 - 34650 6233
37351 - 37400 6728
40101 - 40150 7223
34651 - 34700 6242
37401 - 37450 6737
40151 - 40200 7232
34701 - 34750 6251
37451 - 37500 6746
40201 - 40250 7241
34751 - 34800 6260
37501 - 37550 6755
40251 - 40300 7250
34801 - 34850 6269
37551 - 37600 6764
40301 - 40350 7259
34851 - 34900 6278
37601 - 37650 6773
40351 - 40400 7268
34901 - 34950 6287
37651 - 37700 6782
40401 - 40450 7277
34951 - 35000 6296
37701 - 37750 6791
40451 - 40500 7286
35001 - 35050 6305
37751 - 37800 6800
40501 - 40550 7295
35051 - 35100 6314
37801 - 37850 6809
40551 - 40600 7304
35101 - 35150 6323
37851 - 37900 6818
40601 - 40650 7313
35151 - 35200 6332
37901 - 37950 6827
40651 - 40700 7322
35201 - 35250 6341
37951 - 38000 6836
40701 - 40750 7331
35251 - 35300 6350
38001 - 38050 6845
40751 - 40800 7340
35301 - 35350 6359
38051 - 38100 6854
40801 - 40850 7349
35351 - 35400 6368
38101 - 38150 6863
40851 - 40900 7358
35401 - 35450 6377
38151 - 38200 6872
40901 - 40950 7367
35451 - 35500 6386
38201 - 38250 6881
40951 - 41000 7376
35501 - 35550 6395
38251 - 38300 6890
41001 - 41050 7385
35551 - 35600 6404
38301 - 38350 6899
41051 - 41100 7394
35601 - 35650 6413
38351 - 38400 6908
41101 - 41150 7403
35651 - 35700 6422
38401 - 38450 6917
41151 - 41200 7412
35701 - 35750 6431
38451 - 38500 6926
41201 - 41250 7421
R 33001 - 41250
EFFECTIVE DATE tba
TAX TABLES: 2015
IT- PT-AE-01-G01-A09
Revision:9 Page 6 of 37
PROVISIONAL TABLE 2015
TAXABLE INCOME
TAX
TAXABLE INCOME TAX
TAXABLE INCOME
TAX
R R
R R
R R
41251 - 41300 7430
44001 - 44050 7925
46751 - 46800 8420
41301 - 41350 7439
44051 - 44100 7934
46801 - 46850 8429
41351 - 41400 7448
44101 - 44150 7943
46851 - 46900 8438
41401 - 41450 7457
44151 - 44200 7952
46901 - 46950 8447
41451 - 41500 7466
44201 - 44250 7961
46951 - 47000 8456
41501 - 41550 7475
44251 - 44300 7970
47001 - 47050 8465
41551 - 41600 7484
44301 - 44350 7979
47051 - 47100 8474
41601 - 41650 7493
44351 - 44400 7988
47101 - 47150 8483
41651 - 41700 7502
44401 - 44450 7997
47151 - 47200 8492
41701 - 41750 7511
44451 - 44500 8006
47201 - 47250 8501
41751 - 41800 7520
44501 - 44550 8015
47251 - 47300 8510
41801 - 41850 7529
44551 - 44600 8024
47301 - 47350 8519
41851 - 41900 7538
44601 - 44650 8033
47351 - 47400 8528
41901 - 41950 7547
44651 - 44700 8042
47401 - 47450 8537
41951 - 42000 7556
44701 - 44750 8051
47451 - 47500 8546
42001 - 42050 7565
44751 - 44800 8060
47501 - 47550 8555
42051 - 42100 7574
44801 - 44850 8069
47551 - 47600 8564
42101 - 42150 7583
44851 - 44900 8078
47601 - 47650 8573
42151 - 42200 7592
44901 - 44950 8087
47651 - 47700 8582
42201 - 42250 7601
44951 - 45000 8096
47701 - 47750 8591
42251 - 42300 7610
45001 - 45050 8105
47751 - 47800 8600
42301 - 42350 7619
45051 - 45100 8114
47801 - 47850 8609
42351 - 42400 7628
45101 - 45150 8123
47851 - 47900 8618
42401 - 42450 7637
45151 - 45200 8132
47901 - 47950 8627
42451 - 42500 7646
45201 - 45250 8141
47951 - 48000 8636
42501 - 42550 7655
45251 - 45300 8150
48001 - 48050 8645
42551 - 42600 7664
45301 - 45350 8159
48051 - 48100 8654
42601 - 42650 7673
45351 - 45400 8168
48101 - 48150 8663
42651 - 42700 7682
45401 - 45450 8177
48151 - 48200 8672
42701 - 42750 7691
45451 - 45500 8186
48201 - 48250 8681
42751 - 42800 7700
45501 - 45550 8195
48251 - 48300 8690
42801 - 42850 7709
45551 - 45600 8204
48301 - 48350 8699
42851 - 42900 7718
45601 - 45650 8213
48351 - 48400 8708
42901 - 42950 7727
45651 - 45700 8222
48401 - 48450 8717
42951 - 43000 7736
45701 - 45750 8231
48451 - 48500 8726
43001 - 43050 7745
45751 - 45800 8240
48501 - 48550 8735
43051 - 43100 7754
45801 - 45850 8249
48551 - 48600 8744
43101 - 43150 7763
45851 - 45900 8258
48601 - 48650 8753
43151 - 43200 7772
45901 - 45950 8267
48651 - 48700 8762
43201 - 43250 7781
45951 - 46000 8276
48701 - 48750 8771
43251 - 43300 7790
46001 - 46050 8285
48751 - 48800 8780
43301 - 43350 7799
46051 - 46100 8294
48801 - 48850 8789
43351 - 43400 7808
46101 - 46150 8303
48851 - 48900 8798
43401 - 43450 7817
46151 - 46200 8312
48901 - 48950 8807
43451 - 43500 7826
46201 - 46250 8321
48951 - 49000 8816
43501 - 43550 7835
46251 - 46300 8330
49001 - 49050 8825
43551 - 43600 7844
46301 - 46350 8339
49051 - 49100 8834
43601 - 43650 7853
46351 - 46400 8348
49101 - 49150 8843
43651 - 43700 7862
46401 - 46450 8357
49151 - 49200 8852
43701 - 43750 7871
46451 - 46500 8366
49201 - 49250 8861
43751 - 43800 7880
46501 - 46550 8375
49251 - 49300 8870
43801 - 43850 7889
46551 - 46600 8384
49301 - 49350 8879
43851 - 43900 7898
46601 - 46650 8393
49351 - 49400 8888
43901 - 43950 7907
46651 - 46700 8402
49401 - 49450 8897
43951 - 44000 7916
46701 - 46750 8411
49451 - 49500 8906
R 41251 - 49500
EFFECTIVE DATE tba
TAX TABLES: 2015
IT- PT-AE-01-G01-A09
Revision:9 Page 7 of 37
PROVISIONAL TABLE 2015
TAXABLE INCOME
TAX
TAXABLE INCOME TAX
TAXABLE INCOME
TAX
R R
R R
R R
49501 - 49550 8915
52251 - 52300 9410
55001 - 55050 9905
49551 - 49600 8924
52301 - 52350 9419
55051 - 55100 9914
49601 - 49650 8933
52351 - 52400 9428
55101 - 55150 9923
49651 - 49700 8942
52401 - 52450 9437
55151 - 55200 9932
49701 - 49750 8951
52451 - 52500 9446
55201 - 55250 9941
49751 - 49800 8960
52501 - 52550 9455
55251 - 55300 9950
49801 - 49850 8969
52551 - 52600 9464
55301 - 55350 9959
49851 - 49900 8978
52601 - 52650 9473
55351 - 55400 9968
49901 - 49950 8987
52651 - 52700 9482
55401 - 55450 9977
49951 - 50000 8996
52701 - 52750 9491
55451 - 55500 9986
50001 - 50050 9005
52751 - 52800 9500
55501 - 55550 9995
50051 - 50100 9014
52801 - 52850 9509
55551 - 55600 10004
50101 - 50150 9023
52851 - 52900 9518
55601 - 55650 10013
50151 - 50200 9032
52901 - 52950 9527
55651 - 55700 10022
50201 - 50250 9041
52951 - 53000 9536
55701 - 55750 10031
50251 - 50300 9050
53001 - 53050 9545
55751 - 55800 10040
50301 - 50350 9059
53051 - 53100 9554
55801 - 55850 10049
50351 - 50400 9068
53101 - 53150 9563
55851 - 55900 10058
50401 - 50450 9077
53151 - 53200 9572
55901 - 55950 10067
50451 - 50500 9086
53201 - 53250 9581
55951 - 56000 10076
50501 - 50550 9095
53251 - 53300 9590
56001 - 56050 10085
50551 - 50600 9104
53301 - 53350 9599
56051 - 56100 10094
50601 - 50650 9113
53351 - 53400 9608
56101 - 56150 10103
50651 - 50700 9122
53401 - 53450 9617
56151 - 56200 10112
50701 - 50750 9131
53451 - 53500 9626
56201 - 56250 10121
50751 - 50800 9140
53501 - 53550 9635
56251 - 56300 10130
50801 - 50850 9149
53551 - 53600 9644
56301 - 56350 10139
50851 - 50900 9158
53601 - 53650 9653
56351 - 56400 10148
50901 - 50950 9167
53651 - 53700 9662
56401 - 56450 10157
50951 - 51000 9176
53701 - 53750 9671
56451 - 56500 10166
51001 - 51050 9185
53751 - 53800 9680
56501 - 56550 10175
51051 - 51100 9194
53801 - 53850 9689
56551 - 56600 10184
51101 - 51150 9203
53851 - 53900 9698
56601 - 56650 10193
51151 - 51200 9212
53901 - 53950 9707
56651 - 56700 10202
51201 - 51250 9221
53951 - 54000 9716
56701 - 56750 10211
51251 - 51300 9230
54001 - 54050 9725
56751 - 56800 10220
51301 - 51350 9239
54051 - 54100 9734
56801 - 56850 10229
51351 - 51400 9248
54101 - 54150 9743
56851 - 56900 10238
51401 - 51450 9257
54151 - 54200 9752
56901 - 56950 10247
51451 - 51500 9266
54201 - 54250 9761
56951 - 57000 10256
51501 - 51550 9275
54251 - 54300 9770
57001 - 57050 10265
51551 - 51600 9284
54301 - 54350 9779
57051 - 57100 10274
51601 - 51650 9293
54351 - 54400 9788
57101 - 57150 10283
51651 - 51700 9302
54401 - 54450 9797
57151 - 57200 10292
51701 - 51750 9311
54451 - 54500 9806
57201 - 57250 10301
51751 - 51800 9320
54501 - 54550 9815
57251 - 57300 10310
51801 - 51850 9329
54551 - 54600 9824
57301 - 57350 10319
51851 - 51900 9338
54601 - 54650 9833
57351 - 57400 10328
51901 - 51950 9347
54651 - 54700 9842
57401 - 57450 10337
51951 - 52000 9356
54701 - 54750 9851
57451 - 57500 10346
52001 - 52050 9365
54751 - 54800 9860
57501 - 57550 10355
52051 - 52100 9374
54801 - 54850 9869
57551 - 57600 10364
52101 - 52150 9383
54851 - 54900 9878
57601 - 57650 10373
52151 - 52200 9392
54901 - 54950 9887
57651 - 57700 10382
52201 - 52250 9401
54951 - 55000 9896
57701 - 57750 10391
R 49501 - 57750
EFFECTIVE DATE tba
TAX TABLES: 2015
IT- PT-AE-01-G01-A09
Revision:9 Page 8 of 37
PROVISIONAL TABLE 2015
TAXABLE INCOME
TAX
TAXABLE INCOME TAX
TAXABLE INCOME
TAX
R R
R R
R R
57751 - 57800 10400
60501 - 60550 10895
63251 - 63300 11390
57801 - 57850 10409
60551 - 60600 10904
63301 - 63350 11399
57851 - 57900 10418
60601 - 60650 10913
63351 - 63400 11408
57901 - 57950 10427
60651 - 60700 10922
63401 - 63450 11417
57951 - 58000 10436
60701 - 60750 10931
63451 - 63500 11426
58001 - 58050 10445
60751 - 60800 10940
63501 - 63550 11435
58051 - 58100 10454
60801 - 60850 10949
63551 - 63600 11444
58101 - 58150 10463
60851 - 60900 10958
63601 - 63650 11453
58151 - 58200 10472
60901 - 60950 10967
63651 - 63700 11462
58201 - 58250 10481
60951 - 61000 10976
63701 - 63750 11471
58251 - 58300 10490
61001 - 61050 10985
63751 - 63800 11480
58301 - 58350 10499
61051 - 61100 10994
63801 - 63850 11489
58351 - 58400 10508
61101 - 61150 11003
63851 - 63900 11498
58401 - 58450 10517
61151 - 61200 11012
63901 - 63950 11507
58451 - 58500 10526
61201 - 61250 11021
63951 - 64000 11516
58501 - 58550 10535
61251 - 61300 11030
64001 - 64050 11525
58551 - 58600 10544
61301 - 61350 11039
64051 - 64100 11534
58601 - 58650 10553
61351 - 61400 11048
64101 - 64150 11543
58651 - 58700 10562
61401 - 61450 11057
64151 - 64200 11552
58701 - 58750 10571
61451 - 61500 11066
64201 - 64250 11561
58751 - 58800 10580
61501 - 61550 11075
64251 - 64300 11570
58801 - 58850 10589
61551 - 61600 11084
64301 - 64350 11579
58851 - 58900 10598
61601 - 61650 11093
64351 - 64400 11588
58901 - 58950 10607
61651 - 61700 11102
64401 - 64450 11597
58951 - 59000 10616
61701 - 61750 11111
64451 - 64500 11606
59001 - 59050 10625
61751 - 61800 11120
64501 - 64550 11615
59051 - 59100 10634
61801 - 61850 11129
64551 - 64600 11624
59101 - 59150 10643
61851 - 61900 11138
64601 - 64650 11633
59151 - 59200 10652
61901 - 61950 11147
64651 - 64700 11642
59201 - 59250 10661
61951 - 62000 11156
64701 - 64750 11651
59251 - 59300 10670
62001 - 62050 11165
64751 - 64800 11660
59301 - 59350 10679
62051 - 62100 11174
64801 - 64850 11669
59351 - 59400 10688
62101 - 62150 11183
64851 - 64900 11678
59401 - 59450 10697
62151 - 62200 11192
64901 - 64950 11687
59451 - 59500 10706
62201 - 62250 11201
64951 - 65000 11696
59501 - 59550 10715
62251 - 62300 11210
65001 - 65050 11705
59551 - 59600 10724
62301 - 62350 11219
65051 - 65100 11714
59601 - 59650 10733
62351 - 62400 11228
65101 - 65150 11723
59651 - 59700 10742
62401 - 62450 11237
65151 - 65200 11732
59701 - 59750 10751
62451 - 62500 11246
65201 - 65250 11741
59751 - 59800 10760
62501 - 62550 11255
65251 - 65300 11750
59801 - 59850 10769
62551 - 62600 11264
65301 - 65350 11759
59851 - 59900 10778
62601 - 62650 11273
65351 - 65400 11768
59901 - 59950 10787
62651 - 62700 11282
65401 - 65450 11777
59951 - 60000 10796
62701 - 62750 11291
65451 - 65500 11786
60001 - 60050 10805
62751 - 62800 11300
65501 - 65550 11795
60051 - 60100 10814
62801 - 62850 11309
65551 - 65600 11804
60101 - 60150 10823
62851 - 62900 11318
65601 - 65650 11813
60151 - 60200 10832
62901 - 62950 11327
65651 - 65700 11822
60201 - 60250 10841
62951 - 63000 11336
65701 - 65750 11831
60251 - 60300 10850
63001 - 63050 11345
65751 - 65800 11840
60301 - 60350 10859
63051 - 63100 11354
65801 - 65850 11849
60351 - 60400 10868
63101 - 63150 11363
65851 - 65900 11858
60401 - 60450 10877
63151 - 63200 11372
65901 - 65950 11867
60451 - 60500 10886
63201 - 63250 11381
65951 - 66000 11876
R 57751 - 66000
EFFECTIVE DATE tba
TAX TABLES: 2015
IT- PT-AE-01-G01-A09
Revision:9 Page 9 of 37
PROVISIONAL TABLE 2015
TAXABLE INCOME
TAX
TAXABLE INCOME TAX
TAXABLE INCOME
TAX
R R
R R
R R
66001 - 66050 11885
68751 - 68800 12380
71501 - 71550 12875
66051 - 66100 11894
68801 - 68850 12389
71551 - 71600 12884
66101 - 66150 11903
68851 - 68900 12398
71601 - 71650 12893
66151 - 66200 11912
68901 - 68950 12407
71651 - 71700 12902
66201 - 66250 11921
68951 - 69000 12416
71701 - 71750 12911
66251 - 66300 11930
69001 - 69050 12425
71751 - 71800 12920
66301 - 66350 11939
69051 - 69100 12434
71801 - 71850 12929
66351 - 66400 11948
69101 - 69150 12443
71851 - 71900 12938
66401 - 66450 11957
69151 - 69200 12452
71901 - 71950 12947
66451 - 66500 11966
69201 - 69250 12461
71951 - 72000 12956
66501 - 66550 11975
69251 - 69300 12470
72001 - 72050 12965
66551 - 66600 11984
69301 - 69350 12479
72051 - 72100 12974
66601 - 66650 11993
69351 - 69400 12488
72101 - 72150 12983
66651 - 66700 12002
69401 - 69450 12497
72151 - 72200 12992
66701 - 66750 12011
69451 - 69500 12506
72201 - 72250 13001
66751 - 66800 12020
69501 - 69550 12515
72251 - 72300 13010
66801 - 66850 12029
69551 - 69600 12524
72301 - 72350 13019
66851 - 66900 12038
69601 - 69650 12533
72351 - 72400 13028
66901 - 66950 12047
69651 - 69700 12542
72401 - 72450 13037
66951 - 67000 12056
69701 - 69750 12551
72451 - 72500 13046
67001 - 67050 12065
69751 - 69800 12560
72501 - 72550 13055
67051 - 67100 12074
69801 - 69850 12569
72551 - 72600 13064
67101 - 67150 12083
69851 - 69900 12578
72601 - 72650 13073
67151 - 67200 12092
69901 - 69950 12587
72651 - 72700 13082
67201 - 67250 12101
69951 - 70000 12596
72701 - 72750 13091
67251 - 67300 12110
70001 - 70050 12605
72751 - 72800 13100
67301 - 67350 12119
70051 - 70100 12614
72801 - 72850 13109
67351 - 67400 12128
70101 - 70150 12623
72851 - 72900 13118
67401 - 67450 12137
70151 - 70200 12632
72901 - 72950 13127
67451 - 67500 12146
70201 - 70250 12641
72951 - 73000 13136
67501 - 67550 12155
70251 - 70300 12650
73001 - 73050 13145
67551 - 67600 12164
70301 - 70350 12659
73051 - 73100 13154
67601 - 67650 12173
70351 - 70400 12668
73101 - 73150 13163
67651 - 67700 12182
70401 - 70450 12677
73151 - 73200 13172
67701 - 67750 12191
70451 - 70500 12686
73201 - 73250 13181
67751 - 67800 12200
70501 - 70550 12695
73251 - 73300 13190
67801 - 67850 12209
70551 - 70600 12704
73301 - 73350 13199
67851 - 67900 12218
70601 - 70650 12713
73351 - 73400 13208
67901 - 67950 12227
70651 - 70700 12722
73401 - 73450 13217
67951 - 68000 12236
70701 - 70750 12731
73451 - 73500 13226
68001 - 68050 12245
70751 - 70800 12740
73501 - 73550 13235
68051 - 68100 12254
70801 - 70850 12749
73551 - 73600 13244
68101 - 68150 12263
70851 - 70900 12758
73601 - 73650 13253
68151 - 68200 12272
70901 - 70950 12767
73651 - 73700 13262
68201 - 68250 12281
70951 - 71000 12776
73701 - 73750 13271
68251 - 68300 12290
71001 - 71050 12785
73751 - 73800 13280
68301 - 68350 12299
71051 - 71100 12794
73801 - 73850 13289
68351 - 68400 12308
71101 - 71150 12803
73851 - 73900 13298
68401 - 68450 12317
71151 - 71200 12812
73901 - 73950 13307
68451 - 68500 12326
71201 - 71250 12821
73951 - 74000 13316
68501 - 68550 12335
71251 - 71300 12830
74001 - 74050 13325
68551 - 68600 12344
71301 - 71350 12839
74051 - 74100 13334
68601 - 68650 12353
71351 - 71400 12848
74101 - 74150 13343
68651 - 68700 12362
71401 - 71450 12857
74151 - 74200 13352
68701 - 68750 12371
71451 - 71500 12866
74201 - 74250 13361
R 66001 - 74250
EFFECTIVE DATE tba
TAX TABLES: 2015
IT- PT-AE-01-G01-A09
Revision:9 Page 10 of 37
PROVISIONAL TABLE 2015
TAXABLE INCOME
TAX
TAXABLE INCOME TAX
TAXABLE INCOME
TAX
R R
R R
R R
74251 - 74300 13370
77001 - 77050 13865
79751 - 79800 14360
74301 - 74350 13379
77051 - 77100 13874
79801 - 79850 14369
74351 - 74400 13388
77101 - 77150 13883
79851 - 79900 14378
74401 - 74450 13397
77151 - 77200 13892
79901 - 79950 14387
74451 - 74500 13406
77201 - 77250 13901
79951 - 80000 14396
74501 - 74550 13415
77251 - 77300 13910
80001 - 80050 14405
74551 - 74600 13424
77301 - 77350 13919
80051 - 80100 14414
74601 - 74650 13433
77351 - 77400 13928
80101 - 80150 14423
74651 - 74700 13442
77401 - 77450 13937
80151 - 80200 14432
74701 - 74750 13451
77451 - 77500 13946
80201 - 80250 14441
74751 - 74800 13460
77501 - 77550 13955
80251 - 80300 14450
74801 - 74850 13469
77551 - 77600 13964
80301 - 80350 14459
74851 - 74900 13478
77601 - 77650 13973
80351 - 80400 14468
74901 - 74950 13487
77651 - 77700 13982
80401 - 80450 14477
74951 - 75000 13496
77701 - 77750 13991
80451 - 80500 14486
75001 - 75050 13505
77751 - 77800 14000
80501 - 80550 14495
75051 - 75100 13514
77801 - 77850 14009
80551 - 80600 14504
75101 - 75150 13523
77851 - 77900 14018
80601 - 80650 14513
75151 - 75200 13532
77901 - 77950 14027
80651 - 80700 14522
75201 - 75250 13541
77951 - 78000 14036
80701 - 80750 14531
75251 - 75300 13550
78001 - 78050 14045
80751 - 80800 14540
75301 - 75350 13559
78051 - 78100 14054
80801 - 80850 14549
75351 - 75400 13568
78101 - 78150 14063
80851 - 80900 14558
75401 - 75450 13577
78151 - 78200 14072
80901 - 80950 14567
75451 - 75500 13586
78201 - 78250 14081
80951 - 81000 14576
75501 - 75550 13595
78251 - 78300 14090
81001 - 81050 14585
75551 - 75600 13604
78301 - 78350 14099
81051 - 81100 14594
75601 - 75650 13613
78351 - 78400 14108
81101 - 81150 14603
75651 - 75700 13622
78401 - 78450 14117
81151 - 81200 14612
75701 - 75750 13631
78451 - 78500 14126
81201 - 81250 14621
75751 - 75800 13640
78501 - 78550 14135
81251 - 81300 14630
75801 - 75850 13649
78551 - 78600 14144
81301 - 81350 14639
75851 - 75900 13658
78601 - 78650 14153
81351 - 81400 14648
75901 - 75950 13667
78651 - 78700 14162
81401 - 81450 14657
75951 - 76000 13676
78701 - 78750 14171
81451 - 81500 14666
76001 - 76050 13685
78751 - 78800 14180
81501 - 81550 14675
76051 - 76100 13694
78801 - 78850 14189
81551 - 81600 14684
76101 - 76150 13703
78851 - 78900 14198
81601 - 81650 14693
76151 - 76200 13712
78901 - 78950 14207
81651 - 81700 14702
76201 - 76250 13721
78951 - 79000 14216
81701 - 81750 14711
76251 - 76300 13730
79001 - 79050 14225
81751 - 81800 14720
76301 - 76350 13739
79051 - 79100 14234
81801 - 81850 14729
76351 - 76400 13748
79101 - 79150 14243
81851 - 81900 14738
76401 - 76450 13757
79151 - 79200 14252
81901 - 81950 14747
76451 - 76500 13766
79201 - 79250 14261
81951 - 82000 14756
76501 - 76550 13775
79251 - 79300 14270
82001 - 82050 14765
76551 - 76600 13784
79301 - 79350 14279
82051 - 82100 14774
76601 - 76650 13793
79351 - 79400 14288
82101 - 82150 14783
76651 - 76700 13802
79401 - 79450 14297
82151 - 82200 14792
76701 - 76750 13811
79451 - 79500 14306
82201 - 82250 14801
76751 - 76800 13820
79501 - 79550 14315
82251 - 82300 14810
76801 - 76850 13829
79551 - 79600 14324
82301 - 82350 14819
76851 - 76900 13838
79601 - 79650 14333
82351 - 82400 14828
76901 - 76950 13847
79651 - 79700 14342
82401 - 82450 14837
76951 - 77000 13856
79701 - 79750 14351
82451 - 82500 14846
R 74251 - 82500
EFFECTIVE DATE tba
TAX TABLES: 2015
IT- PT-AE-01-G01-A09
Revision:9 Page 11 of 37
PROVISIONAL TABLE 2015
TAXABLE INCOME
TAX
TAXABLE INCOME TAX
TAXABLE INCOME
TAX
R R
R R
R R
82501 - 82600 14859
88001 - 88100 15849
93501 - 93600 16839
82601 - 82700 14877
88101 - 88200 15867
93601 - 93700 16857
82701 - 82800 14895
88201 - 88300 15885
93701 - 93800 16875
82801 - 82900 14913
88301 - 88400 15903
93801 - 93900 16893
82901 - 83000 14931
88401 - 88500 15921
93901 - 94000 16911
83001 - 83100 14949
88501 - 88600 15939
94001 - 94100 16929
83101 - 83200 14967
88601 - 88700 15957
94101 - 94200 16947
83201 - 83300 14985
88701 - 88800 15975
94201 - 94300 16965
83301 - 83400 15003
88801 - 88900 15993
94301 - 94400 16983
83401 - 83500 15021
88901 - 89000 16011
94401 - 94500 17001
83501 - 83600 15039
89001 - 89100 16029
94501 - 94600 17019
83601 - 83700 15057
89101 - 89200 16047
94601 - 94700 17037
83701 - 83800 15075
89201 - 89300 16065
94701 - 94800 17055
83801 - 83900 15093
89301 - 89400 16083
94801 - 94900 17073
83901 - 84000 15111
89401 - 89500 16101
94901 - 95000 17091
84001 - 84100 15129
89501 - 89600 16119
95001 - 95100 17109
84101 - 84200 15147
89601 - 89700 16137
95101 - 95200 17127
84201 - 84300 15165
89701 - 89800 16155
95201 - 95300 17145
84301 - 84400 15183
89801 - 89900 16173
95301 - 95400 17163
84401 - 84500 15201
89901 - 90000 16191
95401 - 95500 17181
84501 - 84600 15219
90001 - 90100 16209
95501 - 95600 17199
84601 - 84700 15237
90101 - 90200 16227
95601 - 95700 17217
84701 - 84800 15255
90201 - 90300 16245
95701 - 95800 17235
84801 - 84900 15273
90301 - 90400 16263
95801 - 95900 17253
84901 - 85000 15291
90401 - 90500 16281
95901 - 96000 17271
85001 - 85100 15309
90501 - 90600 16299
96001 - 96100 17289
85101 - 85200 15327
90601 - 90700 16317
96101 - 96200 17307
85201 - 85300 15345
90701 - 90800 16335
96201 - 96300 17325
85301 - 85400 15363
90801 - 90900 16353
96301 - 96400 17343
85401 - 85500 15381
90901 - 91000 16371
96401 - 96500 17361
85501 - 85600 15399
91001 - 91100 16389
96501 - 96600 17379
85601 - 85700 15417
91101 - 91200 16407
96601 - 96700 17397
85701 - 85800 15435
91201 - 91300 16425
96701 - 96800 17415
85801 - 85900 15453
91301 - 91400 16443
96801 - 96900 17433
85901 - 86000 15471
91401 - 91500 16461
96901 - 97000 17451
86001 - 86100 15489
91501 - 91600 16479
97001 - 97100 17469
86101 - 86200 15507
91601 - 91700 16497
97101 - 97200 17487
86201 - 86300 15525
91701 - 91800 16515
97201 - 97300 17505
86301 - 86400 15543
91801 - 91900 16533
97301 - 97400 17523
86401 - 86500 15561
91901 - 92000 16551
97401 - 97500 17541
86501 - 86600 15579
92001 - 92100 16569
97501 - 97600 17559
86601 - 86700 15597
92101 - 92200 16587
97601 - 97700 17577
86701 - 86800 15615
92201 - 92300 16605
97701 - 97800 17595
86801 - 86900 15633
92301 - 92400 16623
97801 - 97900 17613
86901 - 87000 15651
92401 - 92500 16641
97901 - 98000 17631
87001 - 87100 15669
92501 - 92600 16659
98001 - 98100 17649
87101 - 87200 15687
92601 - 92700 16677
98101 - 98200 17667
87201 - 87300 15705
92701 - 92800 16695
98201 - 98300 17685
87301 - 87400 15723
92801 - 92900 16713
98301 - 98400 17703
87401 - 87500 15741
92901 - 93000 16731
98401 - 98500 17721
87501 - 87600 15759
93001 - 93100 16749
98501 - 98600 17739
87601 - 87700 15777
93101 - 93200 16767
98601 - 98700 17757
87701 - 87800 15795
93201 - 93300 16785
98701 - 98800 17775
87801 - 87900 15813
93301 - 93400 16803
98801 - 98900 17793
87901 - 88000 15831
93401 - 93500 16821
98901 - 99000 17811
R 82501 - 99000
EFFECTIVE DATE tba
TAX TABLES: 2015
IT- PT-AE-01-G01-A09
Revision:9 Page 12 of 37
PROVISIONAL TABLE 2015
TAXABLE INCOME
TAX
TAXABLE INCOME TAX
TAXABLE INCOME
TAX
R R
R R
R R
99001 - 99100 17829
104501 - 104600 18819
110001 - 110100 19809
99101 - 99200 17847
104601 - 104700 18837
110101 - 110200 19827
99201 - 99300 17865
104701 - 104800 18855
110201 - 110300 19845
99301 - 99400 17883
104801 - 104900 18873
110301 - 110400 19863
99401 - 99500 17901
104901 - 105000 18891
110401 - 110500 19881
99501 - 99600 17919
105001 - 105100 18909
110501 - 110600 19899
99601 - 99700 17937
105101 - 105200 18927
110601 - 110700 19917
99701 - 99800 17955
105201 - 105300 18945
110701 - 110800 19935
99801 - 99900 17973
105301 - 105400 18963
110801 - 110900 19953
99901 - 100000 17991
105401 - 105500 18981
110901 - 111000 19971
100001 - 100100 18009
105501 - 105600 18999
111001 - 111100 19989
100101 - 100200 18027
105601 - 105700 19017
111101 - 111200 20007
100201 - 100300 18045
105701 - 105800 19035
111201 - 111300 20025
100301 - 100400 18063
105801 - 105900 19053
111301 - 111400 20043
100401 - 100500 18081
105901 - 106000 19071
111401 - 111500 20061
100501 - 100600 18099
106001 - 106100 19089
111501 - 111600 20079
100601 - 100700 18117
106101 - 106200 19107
111601 - 111700 20097
100701 - 100800 18135
106201 - 106300 19125
111701 - 111800 20115
100801 - 100900 18153
106301 - 106400 19143
111801 - 111900 20133
100901 - 101000 18171
106401 - 106500 19161
111901 - 112000 20151
101001 - 101100 18189
106501 - 106600 19179
112001 - 112100 20169
101101 - 101200 18207
106601 - 106700 19197
112101 - 112200 20187
101201 - 101300 18225
106701 - 106800 19215
112201 - 112300 20205
101301 - 101400 18243
106801 - 106900 19233
112301 - 112400 20223
101401 - 101500 18261
106901 - 107000 19251
112401 - 112500 20241
101501 - 101600 18279
107001 - 107100 19269
112501 - 112600 20259
101601 - 101700 18297
107101 - 107200 19287
112601 - 112700 20277
101701 - 101800 18315
107201 - 107300 19305
112701 - 112800 20295
101801 - 101900 18333
107301 - 107400 19323
112801 - 112900 20313
101901 - 102000 18351
107401 - 107500 19341
112901 - 113000 20331
102001 - 102100 18369
107501 - 107600 19359
113001 - 113100 20349
102101 - 102200 18387
107601 - 107700 19377
113101 - 113200 20367
102201 - 102300 18405
107701 - 107800 19395
113201 - 113300 20385
102301 - 102400 18423
107801 - 107900 19413
113301 - 113400 20403
102401 - 102500 18441
107901 - 108000 19431
113401 - 113500 20421
102501 - 102600 18459
108001 - 108100 19449
113501 - 113600 20439
102601 - 102700 18477
108101 - 108200 19467
113601 - 113700 20457
102701 - 102800 18495
108201 - 108300 19485
113701 - 113800 20475
102801 - 102900 18513
108301 - 108400 19503
113801 - 113900 20493
102901 - 103000 18531
108401 - 108500 19521
113901 - 114000 20511
103001 - 103100 18549
108501 - 108600 19539
114001 - 114100 20529
103101 - 103200 18567
108601 - 108700 19557
114101 - 114200 20547
103201 - 103300 18585
108701 - 108800 19575
114201 - 114300 20565
103301 - 103400 18603
108801 - 108900 19593
114301 - 114400 20583
103401 - 103500 18621
108901 - 109000 19611
114401 - 114500 20601
103501 - 103600 18639
109001 - 109100 19629
114501 - 114600 20619
103601 - 103700 18657
109101 - 109200 19647
114601 - 114700 20637
103701 - 103800 18675
109201 - 109300 19665
114701 - 114800 20655
103801 - 103900 18693
109301 - 109400 19683
114801 - 114900 20673
103901 - 104000 18711
109401 - 109500 19701
114901 - 115000 20691
104001 - 104100 18729
109501 - 109600 19719
115001 - 115100 20709
104101 - 104200 18747
109601 - 109700 19737
115101 - 115200 20727
104201 - 104300 18765
109701 - 109800 19755
115201 - 115300 20745
104301 - 104400 18783
109801 - 109900 19773
115301 - 115400 20763
104401 - 104500 18801
109901 - 110000 19791
115401 - 115500 20781
R 99001 - 115500
EFFECTIVE DATE tba
TAX TABLES: 2015
IT- PT-AE-01-G01-A09
Revision:9 Page 13 of 37
PROVISIONAL TABLE 2015
TAXABLE INCOME
TAX
TAXABLE INCOME TAX
TAXABLE INCOME
TAX
R R
R R
R R
115501 - 115600 20799
121001 - 121100 21789
126501 - 126600 22779
115601 - 115700 20817
121101 - 121200 21807
126601 - 126700 22797
115701 - 115800 20835
121201 - 121300 21825
126701 - 126800 22815
115801 - 115900 20853
121301 - 121400 21843
126801 - 126900 22833
115901 - 116000 20871
121401 - 121500 21861
126901 - 127000 22851
116001 - 116100 20889
121501 - 121600 21879
127001 - 127100 22869
116101 - 116200 20907
121601 - 121700 21897
127101 - 127200 22887
116201 - 116300 20925
121701 - 121800 21915
127201 - 127300 22905
116301 - 116400 20943
121801 - 121900 21933
127301 - 127400 22923
116401 - 116500 20961
121901 - 122000 21951
127401 - 127500 22941
116501 - 116600 20979
122001 - 122100 21969
127501 - 127600 22959
116601 - 116700 20997
122101 - 122200 21987
127601 - 127700 22977
116701 - 116800 21015
122201 - 122300 22005
127701 - 127800 22995
116801 - 116900 21033
122301 - 122400 22023
127801 - 127900 23013
116901 - 117000 21051
122401 - 122500 22041
127901 - 128000 23031
117001 - 117100 21069
122501 - 122600 22059
128001 - 128100 23049
117101 - 117200 21087
122601 - 122700 22077
128101 - 128200 23067
117201 - 117300 21105
122701 - 122800 22095
128201 - 128300 23085
117301 - 117400 21123
122801 - 122900 22113
128301 - 128400 23103
117401 - 117500 21141
122901 - 123000 22131
128401 - 128500 23121
117501 - 117600 21159
123001 - 123100 22149
128501 - 128600 23139
117601 - 117700 21177
123101 - 123200 22167
128601 - 128700 23157
117701 - 117800 21195
123201 - 123300 22185
128701 - 128800 23175
117801 - 117900 21213
123301 - 123400 22203
128801 - 128900 23193
117901 - 118000 21231
123401 - 123500 22221
128901 - 129000 23211
118001 - 118100 21249
123501 - 123600 22239
129001 - 129100 23229
118101 - 118200 21267
123601 - 123700 22257
129101 - 129200 23247
118201 - 118300 21285
123701 - 123800 22275
129201 - 129300 23265
118301 - 118400 21303
123801 - 123900 22293
129301 - 129400 23283
118401 - 118500 21321
123901 - 124000 22311
129401 - 129500 23301
118501 - 118600 21339
124001 - 124100 22329
129501 - 129600 23319
118601 - 118700 21357
124101 - 124200 22347
129601 - 129700 23337
118701 - 118800 21375
124201 - 124300 22365
129701 - 129800 23355
118801 - 118900 21393
124301 - 124400 22383
129801 - 129900 23373
118901 - 119000 21411
124401 - 124500 22401
129901 - 130000 23391
119001 - 119100 21429
124501 - 124600 22419
130001 - 130100 23409
119101 - 119200 21447
124601 - 124700 22437
130101 - 130200 23427
119201 - 119300 21465
124701 - 124800 22455
130201 - 130300 23445
119301 - 119400 21483
124801 - 124900 22473
130301 - 130400 23463
119401 - 119500 21501
124901 - 125000 22491
130401 - 130500 23481
119501 - 119600 21519
125001 - 125100 22509
130501 - 130600 23499
119601 - 119700 21537
125101 - 125200 22527
130601 - 130700 23517
119701 - 119800 21555
125201 - 125300 22545
130701 - 130800 23535
119801 - 119900 21573
125301 - 125400 22563
130801 - 130900 23553
119901 - 120000 21591
125401 - 125500 22581
130901 - 131000 23571
120001 - 120100 21609
125501 - 125600 22599
131001 - 131100 23589
120101 - 120200 21627
125601 - 125700 22617
131101 - 131200 23607
120201 - 120300 21645
125701 - 125800 22635
131201 - 131300 23625
120301 - 120400 21663
125801 - 125900 22653
131301 - 131400 23643
120401 - 120500 21681
125901 - 126000 22671
131401 - 131500 23661
120501 - 120600 21699
126001 - 126100 22689
131501 - 131600 23679
120601 - 120700 21717
126101 - 126200 22707
131601 - 131700 23697
120701 - 120800 21735
126201 - 126300 22725
131701 - 131800 23715
120801 - 120900 21753
126301 - 126400 22743
131801 - 131900 23733
120901 - 121000 21771
126401 - 126500 22761
131901 - 132000 23751
R 115501 - 132000
EFFECTIVE DATE tba
TAX TABLES: 2015
IT- PT-AE-01-G01-A09
Revision:9 Page 14 of 37
PROVISIONAL TABLE 2015
TAXABLE INCOME
TAX
TAXABLE INCOME TAX
TAXABLE INCOME
TAX
R R
R R
R R
132001 - 132100 23769
137501 - 137600 24759
143001 - 143100 25749
132101 - 132200 23787
137601 - 137700 24777
143101 - 143200 25767
132201 - 132300 23805
137701 - 137800 24795
143201 - 143300 25785
132301 - 132400 23823
137801 - 137900 24813
143301 - 143400 25803
132401 - 132500 23841
137901 - 138000 24831
143401 - 143500 25821
132501 - 132600 23859
138001 - 138100 24849
143501 - 143600 25839
132601 - 132700 23877
138101 - 138200 24867
143601 - 143700 25857
132701 - 132800 23895
138201 - 138300 24885
143701 - 143800 25875
132801 - 132900 23913
138301 - 138400 24903
143801 - 143900 25893
132901 - 133000 23931
138401 - 138500 24921
143901 - 144000 25911
133001 - 133100 23949
138501 - 138600 24939
144001 - 144100 25929
133101 - 133200 23967
138601 - 138700 24957
144101 - 144200 25947
133201 - 133300 23985
138701 - 138800 24975
144201 - 144300 25965
133301 - 133400 24003
138801 - 138900 24993
144301 - 144400 25983
133401 - 133500 24021
138901 - 139000 25011
144401 - 144500 26001
133501 - 133600 24039
139001 - 139100 25029
144501 - 144600 26019
133601 - 133700 24057
139101 - 139200 25047
144601 - 144700 26037
133701 - 133800 24075
139201 - 139300 25065
144701 - 144800 26055
133801 - 133900 24093
139301 - 139400 25083
144801 - 144900 26073
133901 - 134000 24111
139401 - 139500 25101
144901 - 145000 26091
134001 - 134100 24129
139501 - 139600 25119
145001 - 145100 26109
134101 - 134200 24147
139601 - 139700 25137
145101 - 145200 26127
134201 - 134300 24165
139701 - 139800 25155
145201 - 145300 26145
134301 - 134400 24183
139801 - 139900 25173
145301 - 145400 26163
134401 - 134500 24201
139901 - 140000 25191
145401 - 145500 26181
134501 - 134600 24219
140001 - 140100 25209
145501 - 145600 26199
134601 - 134700 24237
140101 - 140200 25227
145601 - 145700 26217
134701 - 134800 24255
140201 - 140300 25245
145701 - 145800 26235
134801 - 134900 24273
140301 - 140400 25263
145801 - 145900 26253
134901 - 135000 24291
140401 - 140500 25281
145901 - 146000 26271
135001 - 135100 24309
140501 - 140600 25299
146001 - 146100 26289
135101 - 135200 24327
140601 - 140700 25317
146101 - 146200 26307
135201 - 135300 24345
140701 - 140800 25335
146201 - 146300 26325
135301 - 135400 24363
140801 - 140900 25353
146301 - 146400 26343
135401 - 135500 24381
140901 - 141000 25371
146401 - 146500 26361
135501 - 135600 24399
141001 - 141100 25389
146501 - 146600 26379
135601 - 135700 24417
141101 - 141200 25407
146601 - 146700 26397
135701 - 135800 24435
141201 - 141300 25425
146701 - 146800 26415
135801 - 135900 24453
141301 - 141400 25443
146801 - 146900 26433
135901 - 136000 24471
141401 - 141500 25461
146901 - 147000 26451
136001 - 136100 24489
141501 - 141600 25479
147001 - 147100 26469
136101 - 136200 24507
141601 - 141700 25497
147101 - 147200 26487
136201 - 136300 24525
141701 - 141800 25515
147201 - 147300 26505
136301 - 136400 24543
141801 - 141900 25533
147301 - 147400 26523
136401 - 136500 24561
141901 - 142000 25551
147401 - 147500 26541
136501 - 136600 24579
142001 - 142100 25569
147501 - 147600 26559
136601 - 136700 24597
142101 - 142200 25587
147601 - 147700 26577
136701 - 136800 24615
142201 - 142300 25605
147701 - 147800 26595
136801 - 136900 24633
142301 - 142400 25623
147801 - 147900 26613
136901 - 137000 24651
142401 - 142500 25641
147901 - 148000 26631
137001 - 137100 24669
142501 - 142600 25659
148001 - 148100 26649
137101 - 137200 24687
142601 - 142700 25677
148101 - 148200 26667
137201 - 137300 24705
142701 - 142800 25695
148201 - 148300 26685
137301 - 137400 24723
142801 - 142900 25713
148301 - 148400 26703
137401 - 137500 24741
142901 - 143000 25731
148401 - 148500 26721
R 132001 - 148500
EFFECTIVE DATE tba
TAX TABLES: 2015
IT- PT-AE-01-G01-A09
Revision:9 Page 15 of 37
PROVISIONAL TABLE 2015
TAXABLE INCOME
TAX
TAXABLE INCOME TAX
TAXABLE INCOME
TAX
R R
R R
R R
148501 - 148600 26739
154001 - 154100 27729
159501 - 159600 28719
148601 - 148700 26757
154101 - 154200 27747
159601 - 159700 28737
148701 - 148800 26775
154201 - 154300 27765
159701 - 159800 28755
148801 - 148900 26793
154301 - 154400 27783
159801 - 159900 28773
148901 - 149000 26811
154401 - 154500 27801
159901 - 160000 28791
149001 - 149100 26829
154501 - 154600 27819
160001 - 160100 28809
149101 - 149200 26847
154601 - 154700 27837
160101 - 160200 28827
149201 - 149300 26865
154701 - 154800 27855
160201 - 160300 28845
149301 - 149400 26883
154801 - 154900 27873
160301 - 160400 28863
149401 - 149500 26901
154901 - 155000 27891
160401 - 160500 28881
149501 - 149600 26919
155001 - 155100 27909
160501 - 160600 28899
149601 - 149700 26937
155101 - 155200 27927
160601 - 160700 28917
149701 - 149800 26955
155201 - 155300 27945
160701 - 160800 28935
149801 - 149900 26973
155301 - 155400 27963
160801 - 160900 28953
149901 - 150000 26991
155401 - 155500 27981
160901 - 161000 28971
150001 - 150100 27009
155501 - 155600 27999
161001 - 161100 28989
150101 - 150200 27027
155601 - 155700 28017
161101 - 161200 29007
150201 - 150300 27045
155701 - 155800 28035
161201 - 161300 29025
150301 - 150400 27063
155801 - 155900 28053
161301 - 161400 29043
150401 - 150500 27081
155901 - 156000 28071
161401 - 161500 29061
150501 - 150600 27099
156001 - 156100 28089
161501 - 161600 29079
150601 - 150700 27117
156101 - 156200 28107
161601 - 161700 29097
150701 - 150800 27135
156201 - 156300 28125
161701 - 161800 29115
150801 - 150900 27153
156301 - 156400 28143
161801 - 161900 29133
150901 - 151000 27171
156401 - 156500 28161
161901 - 162000 29151
151001 - 151100 27189
156501 - 156600 28179
162001 - 162100 29169
151101 - 151200 27207
156601 - 156700 28197
162101 - 162200 29187
151201 - 151300 27225
156701 - 156800 28215
162201 - 162300 29205
151301 - 151400 27243
156801 - 156900 28233
162301 - 162400 29223
151401 - 151500 27261
156901 - 157000 28251
162401 - 162500 29241
151501 - 151600 27279
157001 - 157100 28269
162501 - 162600 29259
151601 - 151700 27297
157101 - 157200 28287
162601 - 162700 29277
151701 - 151800 27315
157201 - 157300 28305
162701 - 162800 29295
151801 - 151900 27333
157301 - 157400 28323
162801 - 162900 29313
151901 - 152000 27351
157401 - 157500 28341
162901 - 163000 29331
152001 - 152100 27369
157501 - 157600 28359
163001 - 163100 29349
152101 - 152200 27387
157601 - 157700 28377
163101 - 163200 29367
152201 - 152300 27405
157701 - 157800 28395
163201 - 163300 29385
152301 - 152400 27423
157801 - 157900 28413
163301 - 163400 29403
152401 - 152500 27441
157901 - 158000 28431
163401 - 163500 29421
152501 - 152600 27459
158001 - 158100 28449
163501 - 163600 29439
152601 - 152700 27477
158101 - 158200 28467
163601 - 163700 29457
152701 - 152800 27495
158201 - 158300 28485
163701 - 163800 29475
152801 - 152900 27513
158301 - 158400 28503
163801 - 163900 29493
152901 - 153000 27531
158401 - 158500 28521
163901 - 164000 29511
153001 - 153100 27549
158501 - 158600 28539
164001 - 164100 29529
153101 - 153200 27567
158601 - 158700 28557
164101 - 164200 29547
153201 - 153300 27585
158701 - 158800 28575
164201 - 164300 29565
153301 - 153400 27603
158801 - 158900 28593
164301 - 164400 29583
153401 - 153500 27621
158901 - 159000 28611
164401 - 164500 29601
153501 - 153600 27639
159001 - 159100 28629
164501 - 164600 29619
153601 - 153700 27657
159101 - 159200 28647
164601 - 164700 29637
153701 - 153800 27675
159201 - 159300 28665
164701 - 164800 29655
153801 - 153900 27693
159301 - 159400 28683
164801 - 164900 29673
153901 - 154000 27711
159401 - 159500 28701
164901 - 165000 29691
R 148501 - 165000
EFFECTIVE DATE tba
TAX TABLES: 2015
IT- PT-AE-01-G01-A09
Revision:9 Page 16 of 37
PROVISIONAL TABLE 2015
TAXABLE INCOME
TAX
TAXABLE INCOME TAX
TAXABLE INCOME
TAX
R R
R R
R R
165001 - 165100 29709
170501 - 170600 30699
176001 - 176100 31794
165101 - 165200 29727
170601 - 170700 30717
176101 - 176200 31819
165201 - 165300 29745
170701 - 170800 30735
176201 - 176300 31844
165301 - 165400 29763
170801 - 170900 30753
176301 - 176400 31869
165401 - 165500 29781
170901 - 171000 30771
176401 - 176500 31894
165501 - 165600 29799
171001 - 171100 30789
176501 - 176600 31919
165601 - 165700 29817
171101 - 171200 30807
176601 - 176700 31944
165701 - 165800 29835
171201 - 171300 30825
176701 - 176800 31969
165801 - 165900 29853
171301 - 171400 30843
176801 - 176900 31994
165901 - 166000 29871
171401 - 171500 30861
176901 - 177000 32019
166001 - 166100 29889
171501 - 171600 30879
177001 - 177100 32044
166101 - 166200 29907
171601 - 171700 30897
177101 - 177200 32069
166201 - 166300 29925
171701 - 171800 30915
177201 - 177300 32094
166301 - 166400 29943
171801 - 171900 30933
177301 - 177400 32119
166401 - 166500 29961
171901 - 172000 30951
177401 - 177500 32144
166501 - 166600 29979
172001 - 172100 30969
177501 - 177600 32169
166601 - 166700 29997
172101 - 172200 30987
177601 - 177700 32194
166701 - 166800 30015
172201 - 172300 31005
177701 - 177800 32219
166801 - 166900 30033
172301 - 172400 31023
177801 - 177900 32244
166901 - 167000 30051
172401 - 172500 31041
177901 - 178000 32269
167001 - 167100 30069
172501 - 172600 31059
178001 - 178100 32294
167101 - 167200 30087
172601 - 172700 31077
178101 - 178200 32319
167201 - 167300 30105
172701 - 172800 31095
178201 - 178300 32344
167301 - 167400 30123
172801 - 172900 31113
178301 - 178400 32369
167401 - 167500 30141
172901 - 173000 31131
178401 - 178500 32394
167501 - 167600 30159
173001 - 173100 31149
178501 - 178600 32419
167601 - 167700 30177
173101 - 173200 31167
178601 - 178700 32444
167701 - 167800 30195
173201 - 173300 31185
178701 - 178800 32469
167801 - 167900 30213
173301 - 173400 31203
178801 - 178900 32494
167901 - 168000 30231
173401 - 173500 31221
178901 - 179000 32519
168001 - 168100 30249
173501 - 173600 31239
179001 - 179100 32544
168101 - 168200 30267
173601 - 173700 31257
179101 - 179200 32569
168201 - 168300 30285
173701 - 173800 31275
179201 - 179300 32594
168301 - 168400 30303
173801 - 173900 31293
179301 - 179400 32619
168401 - 168500 30321
173901 - 174000 31311
179401 - 179500 32644
168501 - 168600 30339
174001 - 174100 31329
179501 - 179600 32669
168601 - 168700 30357
174101 - 174200 31347
179601 - 179700 32694
168701 - 168800 30375
174201 - 174300 31365
179701 - 179800 32719
168801 - 168900 30393
174301 - 174400 31383
179801 - 179900 32744
168901 - 169000 30411
174401 - 174500 31401
179901 - 180000 32769
169001 - 169100 30429
174501 - 174600 31419
180001 - 180100 32794
169101 - 169200 30447
174601 - 174700 31444
180101 - 180200 32819
169201 - 169300 30465
174701 - 174800 31469
180201 - 180300 32844
169301 - 169400 30483
174801 - 174900 31494
180301 - 180400 32869
169401 - 169500 30501
174901 - 175000 31519
180401 - 180500 32894
169501 - 169600 30519
175001 - 175100 31544
180501 - 180600 32919
169601 - 169700 30537
175101 - 175200 31569
180601 - 180700 32944
169701 - 169800 30555
175201 - 175300 31594
180701 - 180800 32969
169801 - 169900 30573
175301 - 175400 31619
180801 - 180900 32994
169901 - 170000 30591
175401 - 175500 31644
180901 - 181000 33019
170001 - 170100 30609
175501 - 175600 31669
181001 - 181100 33044
170101 - 170200 30627
175601 - 175700 31694
181101 - 181200 33069
170201 - 170300 30645
175701 - 175800 31719
181201 - 181300 33094
170301 - 170400 30663
175801 - 175900 31744
181301 - 181400 33119
170401 - 170500 30681
175901 - 176000 31769
181401 - 181500 33144
R 165001 - 181500
EFFECTIVE DATE tba
TAX TABLES: 2015
IT- PT-AE-01-G01-A09
Revision:9 Page 17 of 37
PROVISIONAL TABLE 2015
TAXABLE INCOME
TAX
TAXABLE INCOME TAX
TAXABLE INCOME
TAX
R R
R R
R R
181501 - 181600 33169
187001 - 187100 34544
192501 - 192600 35919
181601 - 181700 33194
187101 - 187200 34569
192601 - 192700 35944
181701 - 181800 33219
187201 - 187300 34594
192701 - 192800 35969
181801 - 181900 33244
187301 - 187400 34619
192801 - 192900 35994
181901 - 182000 33269
187401 - 187500 34644
192901 - 193000 36019
182001 - 182100 33294
187501 - 187600 34669
193001 - 193100 36044
182101 - 182200 33319
187601 - 187700 34694
193101 - 193200 36069
182201 - 182300 33344
187701 - 187800 34719
193201 - 193300 36094
182301 - 182400 33369
187801 - 187900 34744
193301 - 193400 36119
182401 - 182500 33394
187901 - 188000 34769
193401 - 193500 36144
182501 - 182600 33419
188001 - 188100 34794
193501 - 193600 36169
182601 - 182700 33444
188101 - 188200 34819
193601 - 193700 36194
182701 - 182800 33469
188201 - 188300 34844
193701 - 193800 36219
182801 - 182900 33494
188301 - 188400 34869
193801 - 193900 36244
182901 - 183000 33519
188401 - 188500 34894
193901 - 194000 36269
183001 - 183100 33544
188501 - 188600 34919
194001 - 194100 36294
183101 - 183200 33569
188601 - 188700 34944
194101 - 194200 36319
183201 - 183300 33594
188701 - 188800 34969
194201 - 194300 36344
183301 - 183400 33619
188801 - 188900 34994
194301 - 194400 36369
183401 - 183500 33644
188901 - 189000 35019
194401 - 194500 36394
183501 - 183600 33669
189001 - 189100 35044
194501 - 194600 36419
183601 - 183700 33694
189101 - 189200 35069
194601 - 194700 36444
183701 - 183800 33719
189201 - 189300 35094
194701 - 194800 36469
183801 - 183900 33744
189301 - 189400 35119
194801 - 194900 36494
183901 - 184000 33769
189401 - 189500 35144
194901 - 195000 36519
184001 - 184100 33794
189501 - 189600 35169
195001 - 195100 36544
184101 - 184200 33819
189601 - 189700 35194
195101 - 195200 36569
184201 - 184300 33844
189701 - 189800 35219
195201 - 195300 36594
184301 - 184400 33869
189801 - 189900 35244
195301 - 195400 36619
184401 - 184500 33894
189901 - 190000 35269
195401 - 195500 36644
184501 - 184600 33919
190001 - 190100 35294
195501 - 195600 36669
184601 - 184700 33944
190101 - 190200 35319
195601 - 195700 36694
184701 - 184800 33969
190201 - 190300 35344
195701 - 195800 36719
184801 - 184900 33994
190301 - 190400 35369
195801 - 195900 36744
184901 - 185000 34019
190401 - 190500 35394
195901 - 196000 36769
185001 - 185100 34044
190501 - 190600 35419
196001 - 196100 36794
185101 - 185200 34069
190601 - 190700 35444
196101 - 196200 36819
185201 - 185300 34094
190701 - 190800 35469
196201 - 196300 36844
185301 - 185400 34119
190801 - 190900 35494
196301 - 196400 36869
185401 - 185500 34144
190901 - 191000 35519
196401 - 196500 36894
185501 - 185600 34169
191001 - 191100 35544
196501 - 196600 36919
185601 - 185700 34194
191101 - 191200 35569
196601 - 196700 36944
185701 - 185800 34219
191201 - 191300 35594
196701 - 196800 36969
185801 - 185900 34244
191301 - 191400 35619
196801 - 196900 36994
185901 - 186000 34269
191401 - 191500 35644
196901 - 197000 37019
186001 - 186100 34294
191501 - 191600 35669
197001 - 197100 37044
186101 - 186200 34319
191601 - 191700 35694
197101 - 197200 37069
186201 - 186300 34344
191701 - 191800 35719
197201 - 197300 37094
186301 - 186400 34369
191801 - 191900 35744
197301 - 197400 37119
186401 - 186500 34394
191901 - 192000 35769
197401 - 197500 37144
186501 - 186600 34419
192001 - 192100 35794
197501 - 197600 37169
186601 - 186700 34444
192101 - 192200 35819
197601 - 197700 37194
186701 - 186800 34469
192201 - 192300 35844
197701 - 197800 37219
186801 - 186900 34494
192301 - 192400 35869
197801 - 197900 37244
186901 - 187000 34519
192401 - 192500 35894
197901 - 198000 37269
R 181501 - 198000
EFFECTIVE DATE tba
TAX TABLES: 2015
IT- PT-AE-01-G01-A09
Revision:9 Page 18 of 37
PROVISIONAL TABLE 2015
TAXABLE INCOME
TAX
TAXABLE INCOME TAX
TAXABLE INCOME
TAX
R R
R R
R R
198001 - 198100 37294
203501 - 203600 38669
209001 - 209100 40044
198101 - 198200 37319
203601 - 203700 38694
209101 - 209200 40069
198201 - 198300 37344
203701 - 203800 38719
209201 - 209300 40094
198301 - 198400 37369
203801 - 203900 38744
209301 - 209400 40119
198401 - 198500 37394
203901 - 204000 38769
209401 - 209500 40144
198501 - 198600 37419
204001 - 204100 38794
209501 - 209600 40169
198601 - 198700 37444
204101 - 204200 38819
209601 - 209700 40194
198701 - 198800 37469
204201 - 204300 38844
209701 - 209800 40219
198801 - 198900 37494
204301 - 204400 38869
209801 - 209900 40244
198901 - 199000 37519
204401 - 204500 38894
209901 - 210000 40269
199001 - 199100 37544
204501 - 204600 38919
210001 - 210100 40294
199101 - 199200 37569
204601 - 204700 38944
210101 - 210200 40319
199201 - 199300 37594
204701 - 204800 38969
210201 - 210300 40344
199301 - 199400 37619
204801 - 204900 38994
210301 - 210400 40369
199401 - 199500 37644
204901 - 205000 39019
210401 - 210500 40394
199501 - 199600 37669
205001 - 205100 39044
210501 - 210600 40419
199601 - 199700 37694
205101 - 205200 39069
210601 - 210700 40444
199701 - 199800 37719
205201 - 205300 39094
210701 - 210800 40469
199801 - 199900 37744
205301 - 205400 39119
210801 - 210900 40494
199901 - 200000 37769
205401 - 205500 39144
210901 - 211000 40519
200001 - 200100 37794
205501 - 205600 39169
211001 - 211100 40544
200101 - 200200 37819
205601 - 205700 39194
211101 - 211200 40569
200201 - 200300 37844
205701 - 205800 39219
211201 - 211300 40594
200301 - 200400 37869
205801 - 205900 39244
211301 - 211400 40619
200401 - 200500 37894
205901 - 206000 39269
211401 - 211500 40644
200501 - 200600 37919
206001 - 206100 39294
211501 - 211600 40669
200601 - 200700 37944
206101 - 206200 39319
211601 - 211700 40694
200701 - 200800 37969
206201 - 206300 39344
211701 - 211800 40719
200801 - 200900 37994
206301 - 206400 39369
211801 - 211900 40744
200901 - 201000 38019
206401 - 206500 39394
211901 - 212000 40769
201001 - 201100 38044
206501 - 206600 39419
212001 - 212100 40794
201101 - 201200 38069
206601 - 206700 39444
212101 - 212200 40819
201201 - 201300 38094
206701 - 206800 39469
212201 - 212300 40844
201301 - 201400 38119
206801 - 206900 39494
212301 - 212400 40869
201401 - 201500 38144
206901 - 207000 39519
212401 - 212500 40894
201501 - 201600 38169
207001 - 207100 39544
212501 - 212600 40919
201601 - 201700 38194
207101 - 207200 39569
212601 - 212700 40944
201701 - 201800 38219
207201 - 207300 39594
212701 - 212800 40969
201801 - 201900 38244
207301 - 207400 39619
212801 - 212900 40994
201901 - 202000 38269
207401 - 207500 39644
212901 - 213000 41019
202001 - 202100 38294
207501 - 207600 39669
213001 - 213100 41044
202101 - 202200 38319
207601 - 207700 39694
213101 - 213200 41069
202201 - 202300 38344
207701 - 207800 39719
213201 - 213300 41094
202301 - 202400 38369
207801 - 207900 39744
213301 - 213400 41119
202401 - 202500 38394
207901 - 208000 39769
213401 - 213500 41144
202501 - 202600 38419
208001 - 208100 39794
213501 - 213600 41169
202601 - 202700 38444
208101 - 208200 39819
213601 - 213700 41194
202701 - 202800 38469
208201 - 208300 39844
213701 - 213800 41219
202801 - 202900 38494
208301 - 208400 39869
213801 - 213900 41244
202901 - 203000 38519
208401 - 208500 39894
213901 - 214000 41269
203001 - 203100 38544
208501 - 208600 39919
214001 - 214100 41294
203101 - 203200 38569
208601 - 208700 39944
214101 - 214200 41319
203201 - 203300 38594
208701 - 208800 39969
214201 - 214300 41344
203301 - 203400 38619
208801 - 208900 39994
214301 - 214400 41369
203401 - 203500 38644
208901 - 209000 40019
214401 - 214500 41394
R 198001 - 214500
EFFECTIVE DATE tba
TAX TABLES: 2015
IT- PT-AE-01-G01-A09
Revision:9 Page 19 of 37
PROVISIONAL TABLE 2015
TAXABLE INCOME
TAX
TAXABLE INCOME TAX
TAXABLE INCOME
TAX
R R
R R
R R
214501 - 214600 41419
220001 - 220100 42794
225501 - 225600 44169
214601 - 214700 41444
220101 - 220200 42819
225601 - 225700 44194
214701 - 214800 41469
220201 - 220300 42844
225701 - 225800 44219
214801 - 214900 41494
220301 - 220400 42869
225801 - 225900 44244
214901 - 215000 41519
220401 - 220500 42894
225901 - 226000 44269
215001 - 215100 41544
220501 - 220600 42919
226001 - 226100 44294
215101 - 215200 41569
220601 - 220700 42944
226101 - 226200 44319
215201 - 215300 41594
220701 - 220800 42969
226201 - 226300 44344
215301 - 215400 41619
220801 - 220900 42994
226301 - 226400 44369
215401 - 215500 41644
220901 - 221000 43019
226401 - 226500 44394
215501 - 215600 41669
221001 - 221100 43044
226501 - 226600 44419
215601 - 215700 41694
221101 - 221200 43069
226601 - 226700 44444
215701 - 215800 41719
221201 - 221300 43094
226701 - 226800 44469
215801 - 215900 41744
221301 - 221400 43119
226801 - 226900 44494
215901 - 216000 41769
221401 - 221500 43144
226901 - 227000 44519
216001 - 216100 41794
221501 - 221600 43169
227001 - 227100 44544
216101 - 216200 41819
221601 - 221700 43194
227101 - 227200 44569
216201 - 216300 41844
221701 - 221800 43219
227201 - 227300 44594
216301 - 216400 41869
221801 - 221900 43244
227301 - 227400 44619
216401 - 216500 41894
221901 - 222000 43269
227401 - 227500 44644
216501 - 216600 41919
222001 - 222100 43294
227501 - 227600 44669
216601 - 216700 41944
222101 - 222200 43319
227601 - 227700 44694
216701 - 216800 41969
222201 - 222300 43344
227701 - 227800 44719
216801 - 216900 41994
222301 - 222400 43369
227801 - 227900 44744
216901 - 217000 42019
222401 - 222500 43394
227901 - 228000 44769
217001 - 217100 42044
222501 - 222600 43419
228001 - 228100 44794
217101 - 217200 42069
222601 - 222700 43444
228101 - 228200 44819
217201 - 217300 42094
222701 - 222800 43469
228201 - 228300 44844
217301 - 217400 42119
222801 - 222900 43494
228301 - 228400 44869
217401 - 217500 42144
222901 - 223000 43519
228401 - 228500 44894
217501 - 217600 42169
223001 - 223100 43544
228501 - 228600 44919
217601 - 217700 42194
223101 - 223200 43569
228601 - 228700 44944
217701 - 217800 42219
223201 - 223300 43594
228701 - 228800 44969
217801 - 217900 42244
223301 - 223400 43619
228801 - 228900 44994
217901 - 218000 42269
223401 - 223500 43644
228901 - 229000 45019
218001 - 218100 42294
223501 - 223600 43669
229001 - 229100 45044
218101 - 218200 42319
223601 - 223700 43694
229101 - 229200 45069
218201 - 218300 42344
223701 - 223800 43719
229201 - 229300 45094
218301 - 218400 42369
223801 - 223900 43744
229301 - 229400 45119
218401 - 218500 42394
223901 - 224000 43769
229401 - 229500 45144
218501 - 218600 42419
224001 - 224100 43794
229501 - 229600 45169
218601 - 218700 42444
224101 - 224200 43819
229601 - 229700 45194
218701 - 218800 42469
224201 - 224300 43844
229701 - 229800 45219
218801 - 218900 42494
224301 - 224400 43869
229801 - 229900 45244
218901 - 219000 42519
224401 - 224500 43894
229901 - 230000 45269
219001 - 219100 42544
224501 - 224600 43919
230001 - 230100 45294
219101 - 219200 42569
224601 - 224700 43944
230101 - 230200 45319
219201 - 219300 42594
224701 - 224800 43969
230201 - 230300 45344
219301 - 219400 42619
224801 - 224900 43994
230301 - 230400 45369
219401 - 219500 42644
224901 - 225000 44019
230401 - 230500 45394
219501 - 219600 42669
225001 - 225100 44044
230501 - 230600 45419
219601 - 219700 42694
225101 - 225200 44069
230601 - 230700 45444
219701 - 219800 42719
225201 - 225300 44094
230701 - 230800 45469
219801 - 219900 42744
225301 - 225400 44119
230801 - 230900 45494
219901 - 220000 42769
225401 - 225500 44144
230901 - 231000 45519
R 214501 - 231000
EFFECTIVE DATE tba
TAX TABLES: 2015
IT- PT-AE-01-G01-A09
Revision:9 Page 20 of 37
PROVISIONAL TABLE 2015
TAXABLE INCOME
TAX
TAXABLE INCOME TAX
TAXABLE INCOME
TAX
R R
R R
R R
231001 - 231100 45544
236501 - 236600 46919
242001 - 242100 48294
231101 - 231200 45569
236601 - 236700 46944
242101 - 242200 48319
231201 - 231300 45594
236701 - 236800 46969
242201 - 242300 48344
231301 - 231400 45619
236801 - 236900 46994
242301 - 242400 48369
231401 - 231500 45644
236901 - 237000 47019
242401 - 242500 48394
231501 - 231600 45669
237001 - 237100 47044
242501 - 242600 48419
231601 - 231700 45694
237101 - 237200 47069
242601 - 242700 48444
231701 - 231800 45719
237201 - 237300 47094
242701 - 242800 48469
231801 - 231900 45744
237301 - 237400 47119
242801 - 242900 48494
231901 - 232000 45769
237401 - 237500 47144
242901 - 243000 48519
232001 - 232100 45794
237501 - 237600 47169
243001 - 243100 48544
232101 - 232200 45819
237601 - 237700 47194
243101 - 243200 48569
232201 - 232300 45844
237701 - 237800 47219
243201 - 243300 48594
232301 - 232400 45869
237801 - 237900 47244
243301 - 243400 48619
232401 - 232500 45894
237901 - 238000 47269
243401 - 243500 48644
232501 - 232600 45919
238001 - 238100 47294
243501 - 243600 48669
232601 - 232700 45944
238101 - 238200 47319
243601 - 243700 48694
232701 - 232800 45969
238201 - 238300 47344
243701 - 243800 48719
232801 - 232900 45994
238301 - 238400 47369
243801 - 243900 48744
232901 - 233000 46019
238401 - 238500 47394
243901 - 244000 48769
233001 - 233100 46044
238501 - 238600 47419
244001 - 244100 48794
233101 - 233200 46069
238601 - 238700 47444
244101 - 244200 48819
233201 - 233300 46094
238701 - 238800 47469
244201 - 244300 48844
233301 - 233400 46119
238801 - 238900 47494
244301 - 244400 48869
233401 - 233500 46144
238901 - 239000 47519
244401 - 244500 48894
233501 - 233600 46169
239001 - 239100 47544
244501 - 244600 48919
233601 - 233700 46194
239101 - 239200 47569
244601 - 244700 48944
233701 - 233800 46219
239201 - 239300 47594
244701 - 244800 48969
233801 - 233900 46244
239301 - 239400 47619
244801 - 244900 48994
233901 - 234000 46269
239401 - 239500 47644
244901 - 245000 49019
234001 - 234100 46294
239501 - 239600 47669
245001 - 245100 49044
234101 - 234200 46319
239601 - 239700 47694
245101 - 245200 49069
234201 - 234300 46344
239701 - 239800 47719
245201 - 245300 49094
234301 - 234400 46369
239801 - 239900 47744
245301 - 245400 49119
234401 - 234500 46394
239901 - 240000 47769
245401 - 245500 49144
234501 - 234600 46419
240001 - 240100 47794
245501 - 245600 49169
234601 - 234700 46444
240101 - 240200 47819
245601 - 245700 49194
234701 - 234800 46469
240201 - 240300 47844
245701 - 245800 49219
234801 - 234900 46494
240301 - 240400 47869
245801 - 245900 49244
234901 - 235000 46519
240401 - 240500 47894
245901 - 246000 49269
235001 - 235100 46544
240501 - 240600 47919
246001 - 246100 49294
235101 - 235200 46569
240601 - 240700 47944
246101 - 246200 49319
235201 - 235300 46594
240701 - 240800 47969
246201 - 246300 49344
235301 - 235400 46619
240801 - 240900 47994
246301 - 246400 49369
235401 - 235500 46644
240901 - 241000 48019
246401 - 246500 49394
235501 - 235600 46669
241001 - 241100 48044
246501 - 246600 49419
235601 - 235700 46694
241101 - 241200 48069
246601 - 246700 49444
235701 - 235800 46719
241201 - 241300 48094
246701 - 246800 49469
235801 - 235900 46744
241301 - 241400 48119
246801 - 246900 49494
235901 - 236000 46769
241401 - 241500 48144
246901 - 247000 49519
236001 - 236100 46794
241501 - 241600 48169
247001 - 247100 49544
236101 - 236200 46819
241601 - 241700 48194
247101 - 247200 49569
236201 - 236300 46844
241701 - 241800 48219
247201 - 247300 49594
236301 - 236400 46869
241801 - 241900 48244
247301 - 247400 49619
236401 - 236500 46894
241901 - 242000 48269
247401 - 247500 49644
R 231001 - 247500
EFFECTIVE DATE tba
TAX TABLES: 2015
IT- PT-AE-01-G01-A09
Revision:9 Page 21 of 37
PROVISIONAL TABLE 2015
TAXABLE INCOME
TAX
TAXABLE INCOME TAX
TAXABLE INCOME
TAX
R R
R R
R R
247501 - 247600 49669
253001 - 253100 51044
258501 - 258600 52419
247601 - 247700 49694
253101 - 253200 51069
258601 - 258700 52444
247701 - 247800 49719
253201 - 253300 51094
258701 - 258800 52469
247801 - 247900 49744
253301 - 253400 51119
258801 - 258900 52494
247901 - 248000 49769
253401 - 253500 51144
258901 - 259000 52519
248001 - 248100 49794
253501 - 253600 51169
259001 - 259100 52544
248101 - 248200 49819
253601 - 253700 51194
259101 - 259200 52569
248201 - 248300 49844
253701 - 253800 51219
259201 - 259300 52594
248301 - 248400 49869
253801 - 253900 51244
259301 - 259400 52619
248401 - 248500 49894
253901 - 254000 51269
259401 - 259500 52644
248501 - 248600 49919
254001 - 254100 51294
259501 - 259600 52669
248601 - 248700 49944
254101 - 254200 51319
259601 - 259700 52694
248701 - 248800 49969
254201 - 254300 51344
259701 - 259800 52719
248801 - 248900 49994
254301 - 254400 51369
259801 - 259900 52744
248901 - 249000 50019
254401 - 254500 51394
259901 - 260000 52769
249001 - 249100 50044
254501 - 254600 51419
260001 - 260100 52794
249101 - 249200 50069
254601 - 254700 51444
260101 - 260200 52819
249201 - 249300 50094
254701 - 254800 51469
260201 - 260300 52844
249301 - 249400 50119
254801 - 254900 51494
260301 - 260400 52869
249401 - 249500 50144
254901 - 255000 51519
260401 - 260500 52894
249501 - 249600 50169
255001 - 255100 51544
260501 - 260600 52919
249601 - 249700 50194
255101 - 255200 51569
260601 - 260700 52944
249701 - 249800 50219
255201 - 255300 51594
260701 - 260800 52969
249801 - 249900 50244
255301 - 255400 51619
260801 - 260900 52994
249901 - 250000 50269
255401 - 255500 51644
260901 - 261000 53019
250001 - 250100 50294
255501 - 255600 51669
261001 - 261100 53044
250101 - 250200 50319
255601 - 255700 51694
261101 - 261200 53069
250201 - 250300 50344
255701 - 255800 51719
261201 - 261300 53094
250301 - 250400 50369
255801 - 255900 51744
261301 - 261400 53119
250401 - 250500 50394
255901 - 256000 51769
261401 - 261500 53144
250501 - 250600 50419
256001 - 256100 51794
261501 - 261600 53169
250601 - 250700 50444
256101 - 256200 51819
261601 - 261700 53194
250701 - 250800 50469
256201 - 256300 51844
261701 - 261800 53219
250801 - 250900 50494
256301 - 256400 51869
261801 - 261900 53244
250901 - 251000 50519
256401 - 256500 51894
261901 - 262000 53269
251001 - 251100 50544
256501 - 256600 51919
262001 - 262100 53294
251101 - 251200 50569
256601 - 256700 51944
262101 - 262200 53319
251201 - 251300 50594
256701 - 256800 51969
262201 - 262300 53344
251301 - 251400 50619
256801 - 256900 51994
262301 - 262400 53369
251401 - 251500 50644
256901 - 257000 52019
262401 - 262500 53394
251501 - 251600 50669
257001 - 257100 52044
262501 - 262600 53419
251601 - 251700 50694
257101 - 257200 52069
262601 - 262700 53444
251701 - 251800 50719
257201 - 257300 52094
262701 - 262800 53469
251801 - 251900 50744
257301 - 257400 52119
262801 - 262900 53494
251901 - 252000 50769
257401 - 257500 52144
262901 - 263000 53519
252001 - 252100 50794
257501 - 257600 52169
263001 - 263100 53544
252101 - 252200 50819
257601 - 257700 52194
263101 - 263200 53569
252201 - 252300 50844
257701 - 257800 52219
263201 - 263300 53594
252301 - 252400 50869
257801 - 257900 52244
263301 - 263400 53619
252401 - 252500 50894
257901 - 258000 52269
263401 - 263500 53644
252501 - 252600 50919
258001 - 258100 52294
263501 - 263600 53669
252601 - 252700 50944
258101 - 258200 52319
263601 - 263700 53694
252701 - 252800 50969
258201 - 258300 52344
263701 - 263800 53719
252801 - 252900 50994
258301 - 258400 52369
263801 - 263900 53744
252901 - 253000 51019
258401 - 258500 52394
263901 - 264000 53769
R 247501 - 264000
EFFECTIVE DATE tba
TAX TABLES: 2015
IT- PT-AE-01-G01-A09
Revision:9 Page 22 of 37
PROVISIONAL TABLE 2015
TAXABLE INCOME
TAX
TAXABLE INCOME TAX
TAXABLE INCOME
TAX
R R
R R
R R
264001 - 264150 53800
272251 - 272400 55863
280501 - 280650 58320
264151 - 264300 53838
272401 - 272550 55900
280651 - 280800 58365
264301 - 264450 53875
272551 - 272700 55938
280801 - 280950 58410
264451 - 264600 53913
272701 - 272850 55980
280951 - 281100 58455
264601 - 264750 53950
272851 - 273000 56025
281101 - 281250 58500
264751 - 264900 53988
273001 - 273150 56070
281251 - 281400 58545
264901 - 265050 54025
273151 - 273300 56115
281401 - 281550 58590
265051 - 265200 54063
273301 - 273450 56160
281551 - 281700 58635
265201 - 265350 54100
273451 - 273600 56205
281701 - 281850 58680
265351 - 265500 54138
273601 - 273750 56250
281851 - 282000 58725
265501 - 265650 54175
273751 - 273900 56295
282001 - 282150 58770
265651 - 265800 54213
273901 - 274050 56340
282151 - 282300 58815
265801 - 265950 54250
274051 - 274200 56385
282301 - 282450 58860
265951 - 266100 54288
274201 - 274350 56430
282451 - 282600 58905
266101 - 266250 54325
274351 - 274500 56475
282601 - 282750 58950
266251 - 266400 54363
274501 - 274650 56520
282751 - 282900 58995
266401 - 266550 54400
274651 - 274800 56565
282901 - 283050 59040
266551 - 266700 54438
274801 - 274950 56610
283051 - 283200 59085
266701 - 266850 54475
274951 - 275100 56655
283201 - 283350 59130
266851 - 267000 54513
275101 - 275250 56700
283351 - 283500 59175
267001 - 267150 54550
275251 - 275400 56745
283501 - 283650 59220
267151 - 267300 54588
275401 - 275550 56790
283651 - 283800 59265
267301 - 267450 54625
275551 - 275700 56835
283801 - 283950 59310
267451 - 267600 54663
275701 - 275850 56880
283951 - 284100 59355
267601 - 267750 54700
275851 - 276000 56925
284101 - 284250 59400
267751 - 267900 54738
276001 - 276150 56970
284251 - 284400 59445
267901 - 268050 54775
276151 - 276300 57015
284401 - 284550 59490
268051 - 268200 54813
276301 - 276450 57060
284551 - 284700 59535
268201 - 268350 54850
276451 - 276600 57105
284701 - 284850 59580
268351 - 268500 54888
276601 - 276750 57150
284851 - 285000 59625
268501 - 268650 54925
276751 - 276900 57195
285001 - 285150 59670
268651 - 268800 54963
276901 - 277050 57240
285151 - 285300 59715
268801 - 268950 55000
277051 - 277200 57285
285301 - 285450 59760
268951 - 269100 55038
277201 - 277350 57330
285451 - 285600 59805
269101 - 269250 55075
277351 - 277500 57375
285601 - 285750 59850
269251 - 269400 55113
277501 - 277650 57420
285751 - 285900 59895
269401 - 269550 55150
277651 - 277800 57465
285901 - 286050 59940
269551 - 269700 55188
277801 - 277950 57510
286051 - 286200 59985
269701 - 269850 55225
277951 - 278100 57555
286201 - 286350 60030
269851 - 270000 55263
278101 - 278250 57600
286351 - 286500 60075
270001 - 270150 55300
278251 - 278400 57645
286501 - 286650 60120
270151 - 270300 55338
278401 - 278550 57690
286651 - 286800 60165
270301 - 270450 55375
278551 - 278700 57735
286801 - 286950 60210
270451 - 270600 55413
278701 - 278850 57780
286951 - 287100 60255
270601 - 270750 55450
278851 - 279000 57825
287101 - 287250 60300
270751 - 270900 55488
279001 - 279150 57870
287251 - 287400 60345
270901 - 271050 55525
279151 - 279300 57915
287401 - 287550 60390
271051 - 271200 55563
279301 - 279450 57960
287551 - 287700 60435
271201 - 271350 55600
279451 - 279600 58005
287701 - 287850 60480
271351 - 271500 55638
279601 - 279750 58050
287851 - 288000 60525
271501 - 271650 55675
279751 - 279900 58095
288001 - 288150 60570
271651 - 271800 55713
279901 - 280050 58140
288151 - 288300 60615
271801 - 271950 55750
280051 - 280200 58185
288301 - 288450 60660
271951 - 272100 55788
280201 - 280350 58230
288451 - 288600 60705
272101 - 272250 55825
280351 - 280500 58275
288601 - 288750 60750
R 264001 - 288750
EFFECTIVE DATE tba
TAX TABLES: 2015
IT- PT-AE-01-G01-A09
Revision:9 Page 23 of 37
PROVISIONAL TABLE 2015
TAXABLE INCOME
TAX
TAXABLE INCOME TAX
TAXABLE INCOME
TAX
R R
R R
R R
288751 - 288900 60795
297001 - 297150 63270
305251 - 305400 65745
288901 - 289050 60840
297151 - 297300 63315
305401 - 305550 65790
289051 - 289200 60885
297301 - 297450 63360
305551 - 305700 65835
289201 - 289350 60930
297451 - 297600 63405
305701 - 305850 65880
289351 - 289500 60975
297601 - 297750 63450
305851 - 306000 65925
289501 - 289650 61020
297751 - 297900 63495
306001 - 306150 65970
289651 - 289800 61065
297901 - 298050 63540
306151 - 306300 66015
289801 - 289950 61110
298051 - 298200 63585
306301 - 306450 66060
289951 - 290100 61155
298201 - 298350 63630
306451 - 306600 66105
290101 - 290250 61200
298351 - 298500 63675
306601 - 306750 66150
290251 - 290400 61245
298501 - 298650 63720
306751 - 306900 66195
290401 - 290550 61290
298651 - 298800 63765
306901 - 307050 66240
290551 - 290700 61335
298801 - 298950 63810
307051 - 307200 66285
290701 - 290850 61380
298951 - 299100 63855
307201 - 307350 66330
290851 - 291000 61425
299101 - 299250 63900
307351 - 307500 66375
291001 - 291150 61470
299251 - 299400 63945
307501 - 307650 66420
291151 - 291300 61515
299401 - 299550 63990
307651 - 307800 66465
291301 - 291450 61560
299551 - 299700 64035
307801 - 307950 66510
291451 - 291600 61605
299701 - 299850 64080
307951 - 308100 66555
291601 - 291750 61650
299851 - 300000 64125
308101 - 308250 66600
291751 - 291900 61695
300001 - 300150 64170
308251 - 308400 66645
291901 - 292050 61740
300151 - 300300 64215
308401 - 308550 66690
292051 - 292200 61785
300301 - 300450 64260
308551 - 308700 66735
292201 - 292350 61830
300451 - 300600 64305
308701 - 308850 66780
292351 - 292500 61875
300601 - 300750 64350
308851 - 309000 66825
292501 - 292650 61920
300751 - 300900 64395
309001 - 309150 66870
292651 - 292800 61965
300901 - 301050 64440
309151 - 309300 66915
292801 - 292950 62010
301051 - 301200 64485
309301 - 309450 66960
292951 - 293100 62055
301201 - 301350 64530
309451 - 309600 67005
293101 - 293250 62100
301351 - 301500 64575
309601 - 309750 67050
293251 - 293400 62145
301501 - 301650 64620
309751 - 309900 67095
293401 - 293550 62190
301651 - 301800 64665
309901 - 310050 67140
293551 - 293700 62235
301801 - 301950 64710
310051 - 310200 67185
293701 - 293850 62280
301951 - 302100 64755
310201 - 310350 67230
293851 - 294000 62325
302101 - 302250 64800
310351 - 310500 67275
294001 - 294150 62370
302251 - 302400 64845
310501 - 310650 67320
294151 - 294300 62415
302401 - 302550 64890
310651 - 310800 67365
294301 - 294450 62460
302551 - 302700 64935
310801 - 310950 67410
294451 - 294600 62505
302701 - 302850 64980
310951 - 311100 67455
294601 - 294750 62550
302851 - 303000 65025
311101 - 311250 67500
294751 - 294900 62595
303001 - 303150 65070
311251 - 311400 67545
294901 - 295050 62640
303151 - 303300 65115
311401 - 311550 67590
295051 - 295200 62685
303301 - 303450 65160
311551 - 311700 67635
295201 - 295350 62730
303451 - 303600 65205
311701 - 311850 67680
295351 - 295500 62775
303601 - 303750 65250
311851 - 312000 67725
295501 - 295650 62820
303751 - 303900 65295
312001 - 312150 67770
295651 - 295800 62865
303901 - 304050 65340
312151 - 312300 67815
295801 - 295950 62910
304051 - 304200 65385
312301 - 312450 67860
295951 - 296100 62955
304201 - 304350 65430
312451 - 312600 67905
296101 - 296250 63000
304351 - 304500 65475
312601 - 312750 67950
296251 - 296400 63045
304501 - 304650 65520
312751 - 312900 67995
296401 - 296550 63090
304651 - 304800 65565
312901 - 313050 68040
296551 - 296700 63135
304801 - 304950 65610
313051 - 313200 68085
296701 - 296850 63180
304951 - 305100 65655
313201 - 313350 68130
296851 - 297000 63225
305101 - 305250 65700
313351 - 313500 68175
R 288751 - 313500
EFFECTIVE DATE tba
TAX TABLES: 2015
IT- PT-AE-01-G01-A09
Revision:9 Page 24 of 37
PROVISIONAL TABLE 2015
TAXABLE INCOME
TAX
TAXABLE INCOME TAX
TAXABLE INCOME
TAX
R R
R R
R R
313501 - 313650 68220
321751 - 321900 70695
330001 - 330150 73170
313651 - 313800 68265
321901 - 322050 70740
330151 - 330300 73215
313801 - 313950 68310
322051 - 322200 70785
330301 - 330450 73260
313951 - 314100 68355
322201 - 322350 70830
330451 - 330600 73305
314101 - 314250 68400
322351 - 322500 70875
330601 - 330750 73350
314251 - 314400 68445
322501 - 322650 70920
330751 - 330900 73395
314401 - 314550 68490
322651 - 322800 70965
330901 - 331050 73440
314551 - 314700 68535
322801 - 322950 71010
331051 - 331200 73485
314701 - 314850 68580
322951 - 323100 71055
331201 - 331350 73530
314851 - 315000 68625
323101 - 323250 71100
331351 - 331500 73575
315001 - 315150 68670
323251 - 323400 71145
331501 - 331650 73620
315151 - 315300 68715
323401 - 323550 71190
331651 - 331800 73665
315301 - 315450 68760
323551 - 323700 71235
331801 - 331950 73710
315451 - 315600 68805
323701 - 323850 71280
331951 - 332100 73755
315601 - 315750 68850
323851 - 324000 71325
332101 - 332250 73800
315751 - 315900 68895
324001 - 324150 71370
332251 - 332400 73845
315901 - 316050 68940
324151 - 324300 71415
332401 - 332550 73890
316051 - 316200 68985
324301 - 324450 71460
332551 - 332700 73935
316201 - 316350 69030
324451 - 324600 71505
332701 - 332850 73980
316351 - 316500 69075
324601 - 324750 71550
332851 - 333000 74025
316501 - 316650 69120
324751 - 324900 71595
333001 - 333150 74070
316651 - 316800 69165
324901 - 325050 71640
333151 - 333300 74115
316801 - 316950 69210
325051 - 325200 71685
333301 - 333450 74160
316951 - 317100 69255
325201 - 325350 71730
333451 - 333600 74205
317101 - 317250 69300
325351 - 325500 71775
333601 - 333750 74250
317251 - 317400 69345
325501 - 325650 71820
333751 - 333900 74295
317401 - 317550 69390
325651 - 325800 71865
333901 - 334050 74340
317551 - 317700 69435
325801 - 325950 71910
334051 - 334200 74385
317701 - 317850 69480
325951 - 326100 71955
334201 - 334350 74430
317851 - 318000 69525
326101 - 326250 72000
334351 - 334500 74475
318001 - 318150 69570
326251 - 326400 72045
334501 - 334650 74520
318151 - 318300 69615
326401 - 326550 72090
334651 - 334800 74565
318301 - 318450 69660
326551 - 326700 72135
334801 - 334950 74610
318451 - 318600 69705
326701 - 326850 72180
334951 - 335100 74655
318601 - 318750 69750
326851 - 327000 72225
335101 - 335250 74700
318751 - 318900 69795
327001 - 327150 72270
335251 - 335400 74745
318901 - 319050 69840
327151 - 327300 72315
335401 - 335550 74790
319051 - 319200 69885
327301 - 327450 72360
335551 - 335700 74835
319201 - 319350 69930
327451 - 327600 72405
335701 - 335850 74880
319351 - 319500 69975
327601 - 327750 72450
335851 - 336000 74925
319501 - 319650 70020
327751 - 327900 72495
336001 - 336150 74970
319651 - 319800 70065
327901 - 328050 72540
336151 - 336300 75015
319801 - 319950 70110
328051 - 328200 72585
336301 - 336450 75060
319951 - 320100 70155
328201 - 328350 72630
336451 - 336600 75105
320101 - 320250 70200
328351 - 328500 72675
336601 - 336750 75150
320251 - 320400 70245
328501 - 328650 72720
336751 - 336900 75195
320401 - 320550 70290
328651 - 328800 72765
336901 - 337050 75240
320551 - 320700 70335
328801 - 328950 72810
337051 - 337200 75285
320701 - 320850 70380
328951 - 329100 72855
337201 - 337350 75330
320851 - 321000 70425
329101 - 329250 72900
337351 - 337500 75375
321001 - 321150 70470
329251 - 329400 72945
337501 - 337650 75420
321151 - 321300 70515
329401 - 329550 72990
337651 - 337800 75465
321301 - 321450 70560
329551 - 329700 73035
337801 - 337950 75510
321451 - 321600 70605
329701 - 329850 73080
337951 - 338100 75555
321601 - 321750 70650
329851 - 330000 73125
338101 - 338250 75600
R 313501 - 338250
EFFECTIVE DATE tba
TAX TABLES: 2015
IT- PT-AE-01-G01-A09
Revision:9 Page 25 of 37
PROVISIONAL TABLE 2015
TAXABLE INCOME
TAX
TAXABLE INCOME TAX
TAXABLE INCOME
TAX
R R
R R
R R
338251 - 338400 75645
346501 - 346650 78120
354751 - 354900 80595
338401 - 338550 75690
346651 - 346800 78165
354901 - 355050 80640
338551 - 338700 75735
346801 - 346950 78210
355051 - 355200 80685
338701 - 338850 75780
346951 - 347100 78255
355201 - 355350 80730
338851 - 339000 75825
347101 - 347250 78300
355351 - 355500 80775
339001 - 339150 75870
347251 - 347400 78345
355501 - 355650 80820
339151 - 339300 75915
347401 - 347550 78390
355651 - 355800 80865
339301 - 339450 75960
347551 - 347700 78435
355801 - 355950 80910
339451 - 339600 76005
347701 - 347850 78480
355951 - 356100 80955
339601 - 339750 76050
347851 - 348000 78525
356101 - 356250 81000
339751 - 339900 76095
348001 - 348150 78570
356251 - 356400 81045
339901 - 340050 76140
348151 - 348300 78615
356401 - 356550 81090
340051 - 340200 76185
348301 - 348450 78660
356551 - 356700 81135
340201 - 340350 76230
348451 - 348600 78705
356701 - 356850 81180
340351 - 340500 76275
348601 - 348750 78750
356851 - 357000 81225
340501 - 340650 76320
348751 - 348900 78795
357001 - 357150 81270
340651 - 340800 76365
348901 - 349050 78840
357151 - 357300 81315
340801 - 340950 76410
349051 - 349200 78885
357301 - 357450 81360
340951 - 341100 76455
349201 - 349350 78930
357451 - 357600 81405
341101 - 341250 76500
349351 - 349500 78975
357601 - 357750 81450
341251 - 341400 76545
349501 - 349650 79020
357751 - 357900 81495
341401 - 341550 76590
349651 - 349800 79065
357901 - 358050 81540
341551 - 341700 76635
349801 - 349950 79110
358051 - 358200 81585
341701 - 341850 76680
349951 - 350100 79155
358201 - 358350 81630
341851 - 342000 76725
350101 - 350250 79200
358351 - 358500 81675
342001 - 342150 76770
350251 - 350400 79245
358501 - 358650 81720
342151 - 342300 76815
350401 - 350550 79290
358651 - 358800 81765
342301 - 342450 76860
350551 - 350700 79335
358801 - 358950 81810
342451 - 342600 76905
350701 - 350850 79380
358951 - 359100 81855
342601 - 342750 76950
350851 - 351000 79425
359101 - 359250 81900
342751 - 342900 76995
351001 - 351150 79470
359251 - 359400 81945
342901 - 343050 77040
351151 - 351300 79515
359401 - 359550 81990
343051 - 343200 77085
351301 - 351450 79560
359551 - 359700 82035
343201 - 343350 77130
351451 - 351600 79605
359701 - 359850 82080
343351 - 343500 77175
351601 - 351750 79650
359851 - 360000 82125
343501 - 343650 77220
351751 - 351900 79695
360001 - 360150 82170
343651 - 343800 77265
351901 - 352050 79740
360151 - 360300 82215
343801 - 343950 77310
352051 - 352200 79785
360301 - 360450 82260
343951 - 344100 77355
352201 - 352350 79830
360451 - 360600 82305
344101 - 344250 77400
352351 - 352500 79875
360601 - 360750 82350
344251 - 344400 77445
352501 - 352650 79920
360751 - 360900 82395
344401 - 344550 77490
352651 - 352800 79965
360901 - 361050 82440
344551 - 344700 77535
352801 - 352950 80010
361051 - 361200 82485
344701 - 344850 77580
352951 - 353100 80055
361201 - 361350 82530
344851 - 345000 77625
353101 - 353250 80100
361351 - 361500 82575
345001 - 345150 77670
353251 - 353400 80145
361501 - 361650 82620
345151 - 345300 77715
353401 - 353550 80190
361651 - 361800 82665
345301 - 345450 77760
353551 - 353700 80235
361801 - 361950 82710
345451 - 345600 77805
353701 - 353850 80280
361951 - 362100 82755
345601 - 345750 77850
353851 - 354000 80325
362101 - 362250 82800
345751 - 345900 77895
354001 - 354150 80370
362251 - 362400 82845
345901 - 346050 77940
354151 - 354300 80415
362401 - 362550 82890
346051 - 346200 77985
354301 - 354450 80460
362551 - 362700 82935
346201 - 346350 78030
354451 - 354600 80505
362701 - 362850 82980
346351 - 346500 78075
354601 - 354750 80550
362851 - 363000 83025
R 338251 - 363000
EFFECTIVE DATE tba
TAX TABLES: 2015
IT- PT-AE-01-G01-A09
Revision:9 Page 26 of 37
PROVISIONAL TABLE 2015
TAXABLE INCOME
TAX
TAXABLE INCOME TAX
TAXABLE INCOME
TAX
R R
R R
R R
363001 - 363150 83070
371251 - 371400 85545
379501 - 379650 88126
363151 - 363300 83115
371401 - 371550 85590
379651 - 379800 88178
363301 - 363450 83160
371551 - 371700 85635
379801 - 379950 88231
363451 - 363600 83205
371701 - 371850 85680
379951 - 380100 88283
363601 - 363750 83250
371851 - 372000 85725
380101 - 380250 88336
363751 - 363900 83295
372001 - 372150 85770
380251 - 380400 88388
363901 - 364050 83340
372151 - 372300 85815
380401 - 380550 88441
364051 - 364200 83385
372301 - 372450 85860
380551 - 380700 88493
364201 - 364350 83430
372451 - 372600 85905
380701 - 380850 88546
364351 - 364500 83475
372601 - 372750 85950
380851 - 381000 88598
364501 - 364650 83520
372751 - 372900 85995
381001 - 381150 88651
364651 - 364800 83565
372901 - 373050 86040
381151 - 381300 88703
364801 - 364950 83610
373051 - 373200 86085
381301 - 381450 88756
364951 - 365100 83655
373201 - 373350 86130
381451 - 381600 88808
365101 - 365250 83700
373351 - 373500 86175
381601 - 381750 88861
365251 - 365400 83745
373501 - 373650 86220
381751 - 381900 88913
365401 - 365550 83790
373651 - 373800 86265
381901 - 382050 88966
365551 - 365700 83835
373801 - 373950 86310
382051 - 382200 89018
365701 - 365850 83880
373951 - 374100 86355
382201 - 382350 89071
365851 - 366000 83925
374101 - 374250 86400
382351 - 382500 89123
366001 - 366150 83970
374251 - 374400 86445
382501 - 382650 89176
366151 - 366300 84015
374401 - 374550 86490
382651 - 382800 89228
366301 - 366450 84060
374551 - 374700 86535
382801 - 382950 89281
366451 - 366600 84105
374701 - 374850 86580
382951 - 383100 89333
366601 - 366750 84150
374851 - 375000 86625
383101 - 383250 89386
366751 - 366900 84195
375001 - 375150 86670
383251 - 383400 89438
366901 - 367050 84240
375151 - 375300 86715
383401 - 383550 89491
367051 - 367200 84285
375301 - 375450 86760
383551 - 383700 89543
367201 - 367350 84330
375451 - 375600 86805
383701 - 383850 89596
367351 - 367500 84375
375601 - 375750 86850
383851 - 384000 89648
367501 - 367650 84420
375751 - 375900 86895
384001 - 384150 89701
367651 - 367800 84465
375901 - 376050 86940
384151 - 384300 89753
367801 - 367950 84510
376051 - 376200 86985
384301 - 384450 89806
367951 - 368100 84555
376201 - 376350 87030
384451 - 384600 89858
368101 - 368250 84600
376351 - 376500 87075
384601 - 384750 89911
368251 - 368400 84645
376501 - 376650 87120
384751 - 384900 89963
368401 - 368550 84690
376651 - 376800 87165
384901 - 385050 90016
368551 - 368700 84735
376801 - 376950 87210
385051 - 385200 90068
368701 - 368850 84780
376951 - 377100 87255
385201 - 385350 90121
368851 - 369000 84825
377101 - 377250 87300
385351 - 385500 90173
369001 - 369150 84870
377251 - 377400 87345
385501 - 385650 90226
369151 - 369300 84915
377401 - 377550 87391
385651 - 385800 90278
369301 - 369450 84960
377551 - 377700 87443
385801 - 385950 90331
369451 - 369600 85005
377701 - 377850 87496
385951 - 386100 90383
369601 - 369750 85050
377851 - 378000 87548
386101 - 386250 90436
369751 - 369900 85095
378001 - 378150 87601
386251 - 386400 90488
369901 - 370050 85140
378151 - 378300 87653
386401 - 386550 90541
370051 - 370200 85185
378301 - 378450 87706
386551 - 386700 90593
370201 - 370350 85230
378451 - 378600 87758
386701 - 386850 90646
370351 - 370500 85275
378601 - 378750 87811
386851 - 387000 90698
370501 - 370650 85320
378751 - 378900 87863
387001 - 387150 90751
370651 - 370800 85365
378901 - 379050 87916
387151 - 387300 90803
370801 - 370950 85410
379051 - 379200 87968
387301 - 387450 90856
370951 - 371100 85455
379201 - 379350 88021
387451 - 387600 90908
371101 - 371250 85500
379351 - 379500 88073
387601 - 387750 90961
R 363001 - 387750
EFFECTIVE DATE tba
TAX TABLES: 2015
IT- PT-AE-01-G01-A09
Revision:9 Page 27 of 37
PROVISIONAL TABLE 2015
TAXABLE INCOME
TAX
TAXABLE INCOME TAX
TAXABLE INCOME
TAX
R R
R R
R R
387601 - 387750 90961
395851 - 396000 93848
404101 - 404250 96736
387751 - 387900 91013
396001 - 396150 93901
404251 - 404400 96788
387901 - 388050 91066
396151 - 396300 93953
404401 - 404550 96841
388051 - 388200 91118
396301 - 396450 94006
404551 - 404700 96893
388201 - 388350 91171
396451 - 396600 94058
404701 - 404850 96946
388351 - 388500 91223
396601 - 396750 94111
404851 - 405000 96998
388501 - 388650 91276
396751 - 396900 94163
405001 - 405150 97051
388651 - 388800 91328
396901 - 397050 94216
405151 - 405300 97103
388801 - 388950 91381
397051 - 397200 94268
405301 - 405450 97156
388951 - 389100 91433
397201 - 397350 94321
405451 - 405600 97208
389101 - 389250 91486
397351 - 397500 94373
405601 - 405750 97261
389251 - 389400 91538
397501 - 397650 94426
405751 - 405900 97313
389401 - 389550 91591
397651 - 397800 94478
405901 - 406050 97366
389551 - 389700 91643
397801 - 397950 94531
406051 - 406200 97418
389701 - 389850 91696
397951 - 398100 94583
406201 - 406350 97471
389851 - 390000 91748
398101 - 398250 94636
406351 - 406500 97523
390001 - 390150 91801
398251 - 398400 94688
406501 - 406650 97576
390151 - 390300 91853
398401 - 398550 94741
406651 - 406800 97628
390301 - 390450 91906
398551 - 398700 94793
406801 - 406950 97681
390451 - 390600 91958
398701 - 398850 94846
406951 - 407100 97733
390601 - 390750 92011
398851 - 399000 94898
407101 - 407250 97786
390751 - 390900 92063
399001 - 399150 94951
407251 - 407400 97838
390901 - 391050 92116
399151 - 399300 95003
407401 - 407550 97891
391051 - 391200 92168
399301 - 399450 95056
407551 - 407700 97943
391201 - 391350 92221
399451 - 399600 95108
407701 - 407850 97996
391351 - 391500 92273
399601 - 399750 95161
407851 - 408000 98048
391501 - 391650 92326
399751 - 399900 95213
408001 - 408150 98101
391651 - 391800 92378
399901 - 400050 95266
408151 - 408300 98153
391801 - 391950 92431
400051 - 400200 95318
408301 - 408450 98206
391951 - 392100 92483
400201 - 400350 95371
408451 - 408600 98258
392101 - 392250 92536
400351 - 400500 95423
408601 - 408750 98311
392251 - 392400 92588
400501 - 400650 95476
408751 - 408900 98363
392401 - 392550 92641
400651 - 400800 95528
408901 - 409050 98416
392551 - 392700 92693
400801 - 400950 95581
409051 - 409200 98468
392701 - 392850 92746
400951 - 401100 95633
409201 - 409350 98521
392851 - 393000 92798
401101 - 401250 95686
409351 - 409500 98573
393001 - 393150 92851
401251 - 401400 95738
409501 - 409650 98626
393151 - 393300 92903
401401 - 401550 95791
409651 - 409800 98678
393301 - 393450 92956
401551 - 401700 95843
409801 - 409950 98731
393451 - 393600 93008
401701 - 401850 95896
409951 - 410100 98783
393601 - 393750 93061
401851 - 402000 95948
410101 - 410250 98836
393751 - 393900 93113
402001 - 402150 96001
410251 - 410400 98888
393901 - 394050 93166
402151 - 402300 96053
410401 - 410550 98941
394051 - 394200 93218
402301 - 402450 96106
410551 - 410700 98993
394201 - 394350 93271
402451 - 402600 96158
410701 - 410850 99046
394351 - 394500 93323
402601 - 402750 96211
410851 - 411000 99098
394501 - 394650 93376
402751 - 402900 96263
411001 - 411150 99151
394651 - 394800 93428
402901 - 403050 96316
411151 - 411300 99203
394801 - 394950 93481
403051 - 403200 96368
411301 - 411450 99256
394951 - 395100 93533
403201 - 403350 96421
411451 - 411600 99308
395101 - 395250 93586
403351 - 403500 96473
411601 - 411750 99361
395251 - 395400 93638
403501 - 403650 96526
411751 - 411900 99413
395401 - 395550 93691
403651 - 403800 96578
411901 - 412050 99466
395551 - 395700 93743
403801 - 403950 96631
412051 - 412200 99518
395701 - 395850 93796
403951 - 404100 96683
412201 - 412350 99571
R 387601 - 412350
EFFECTIVE DATE tba
TAX TABLES: 2015
IT- PT-AE-01-G01-A09
Revision:9 Page 28 of 37
PROVISIONAL TABLE 2015
TAXABLE INCOME
TAX
TAXABLE INCOME TAX
TAXABLE INCOME
TAX
R R
R R
R R
412351 - 412500 99623
420601 - 420750 102511
428851 - 429000 105398
412501 - 412650 99676
420751 - 420900 102563
429001 - 429150 105451
412651 - 412800 99728
420901 - 421050 102616
429151 - 429300 105503
412801 - 412950 99781
421051 - 421200 102668
429301 - 429450 105556
412951 - 413100 99833
421201 - 421350 102721
429451 - 429600 105608
413101 - 413250 99886
421351 - 421500 102773
429601 - 429750 105661
413251 - 413400 99938
421501 - 421650 102826
429751 - 429900 105713
413401 - 413550 99991
421651 - 421800 102878
429901 - 430050 105766
413551 - 413700 100043
421801 - 421950 102931
430051 - 430200 105818
413701 - 413850 100096
421951 - 422100 102983
430201 - 430350 105871
413851 - 414000 100148
422101 - 422250 103036
430351 - 430500 105923
414001 - 414150 100201
422251 - 422400 103088
430501 - 430650 105976
414151 - 414300 100253
422401 - 422550 103141
430651 - 430800 106028
414301 - 414450 100306
422551 - 422700 103193
430801 - 430950 106081
414451 - 414600 100358
422701 - 422850 103246
430951 - 431100 106133
414601 - 414750 100411
422851 - 423000 103298
431101 - 431250 106186
414751 - 414900 100463
423001 - 423150 103351
431251 - 431400 106238
414901 - 415050 100516
423151 - 423300 103403
431401 - 431550 106291
415051 - 415200 100568
423301 - 423450 103456
431551 - 431700 106343
415201 - 415350 100621
423451 - 423600 103508
431701 - 431850 106396
415351 - 415500 100673
423601 - 423750 103561
431851 - 432000 106448
415501 - 415650 100726
423751 - 423900 103613
432001 - 432150 106501
415651 - 415800 100778
423901 - 424050 103666
432151 - 432300 106553
415801 - 415950 100831
424051 - 424200 103718
432301 - 432450 106606
415951 - 416100 100883
424201 - 424350 103771
432451 - 432600 106658
416101 - 416250 100936
424351 - 424500 103823
432601 - 432750 106711
416251 - 416400 100988
424501 - 424650 103876
432751 - 432900 106763
416401 - 416550 101041
424651 - 424800 103928
432901 - 433050 106816
416551 - 416700 101093
424801 - 424950 103981
433051 - 433200 106868
416701 - 416850 101146
424951 - 425100 104033
433201 - 433350 106921
416851 - 417000 101198
425101 - 425250 104086
433351 - 433500 106973
417001 - 417150 101251
425251 - 425400 104138
433501 - 433650 107026
417151 - 417300 101303
425401 - 425550 104191
433651 - 433800 107078
417301 - 417450 101356
425551 - 425700 104243
433801 - 433950 107131
417451 - 417600 101408
425701 - 425850 104296
433951 - 434100 107183
417601 - 417750 101461
425851 - 426000 104348
434101 - 434250 107236
417751 - 417900 101513
426001 - 426150 104401
434251 - 434400 107288
417901 - 418050 101566
426151 - 426300 104453
434401 - 434550 107341
418051 - 418200 101618
426301 - 426450 104506
434551 - 434700 107393
418201 - 418350 101671
426451 - 426600 104558
434701 - 434850 107446
418351 - 418500 101723
426601 - 426750 104611
434851 - 435000 107498
418501 - 418650 101776
426751 - 426900 104663
435001 - 435150 107551
418651 - 418800 101828
426901 - 427050 104716
435151 - 435300 107603
418801 - 418950 101881
427051 - 427200 104768
435301 - 435450 107656
418951 - 419100 101933
427201 - 427350 104821
435451 - 435600 107708
419101 - 419250 101986
427351 - 427500 104873
435601 - 435750 107761
419251 - 419400 102038
427501 - 427650 104926
435751 - 435900 107813
419401 - 419550 102091
427651 - 427800 104978
435901 - 436050 107866
419551 - 419700 102143
427801 - 427950 105031
436051 - 436200 107918
419701 - 419850 102196
427951 - 428100 105083
436201 - 436350 107971
419851 - 420000 102248
428101 - 428250 105136
436351 - 436500 108023
420001 - 420150 102301
428251 - 428400 105188
436501 - 436650 108076
420151 - 420300 102353
428401 - 428550 105241
436651 - 436800 108128
420301 - 420450 102406
428551 - 428700 105293
436801 - 436950 108181
420451 - 420600 102458
428701 - 428850 105346
436951 - 437100 108233
R 412351 - 437100
EFFECTIVE DATE tba
TAX TABLES: 2015
IT- PT-AE-01-G01-A09
Revision:9 Page 29 of 37
PROVISIONAL TABLE 2015
TAXABLE INCOME
TAX
TAXABLE INCOME TAX
TAXABLE INCOME
TAX
R R
R R
R R
437101 - 437250 108286
445351 - 445500 111173
453601 - 453750 114061
437251 - 437400 108338
445501 - 445650 111226
453751 - 453900 114113
437401 - 437550 108391
445651 - 445800 111278
453901 - 454050 114166
437551 - 437700 108443
445801 - 445950 111331
454051 - 454200 114218
437701 - 437850 108496
445951 - 446100 111383
454201 - 454350 114271
437851 - 438000 108548
446101 - 446250 111436
454351 - 454500 114323
438001 - 438150 108601
446251 - 446400 111488
454501 - 454650 114376
438151 - 438300 108653
446401 - 446550 111541
454651 - 454800 114428
438301 - 438450 108706
446551 - 446700 111593
454801 - 454950 114481
438451 - 438600 108758
446701 - 446850 111646
454951 - 455100 114533
438601 - 438750 108811
446851 - 447000 111698
455101 - 455250 114586
438751 - 438900 108863
447001 - 447150 111751
455251 - 455400 114638
438901 - 439050 108916
447151 - 447300 111803
455401 - 455550 114691
439051 - 439200 108968
447301 - 447450 111856
455551 - 455700 114743
439201 - 439350 109021
447451 - 447600 111908
455701 - 455850 114796
439351 - 439500 109073
447601 - 447750 111961
455851 - 456000 114848
439501 - 439650 109126
447751 - 447900 112013
456001 - 456150 114901
439651 - 439800 109178
447901 - 448050 112066
456151 - 456300 114953
439801 - 439950 109231
448051 - 448200 112118
456301 - 456450 115006
439951 - 440100 109283
448201 - 448350 112171
456451 - 456600 115058
440101 - 440250 109336
448351 - 448500 112223
456601 - 456750 115111
440251 - 440400 109388
448501 - 448650 112276
456751 - 456900 115163
440401 - 440550 109441
448651 - 448800 112328
456901 - 457050 115216
440551 - 440700 109493
448801 - 448950 112381
457051 - 457200 115268
440701 - 440850 109546
448951 - 449100 112433
457201 - 457350 115321
440851 - 441000 109598
449101 - 449250 112486
457351 - 457500 115373
441001 - 441150 109651
449251 - 449400 112538
457501 - 457650 115426
441151 - 441300 109703
449401 - 449550 112591
457651 - 457800 115478
441301 - 441450 109756
449551 - 449700 112643
457801 - 457950 115531
441451 - 441600 109808
449701 - 449850 112696
457951 - 458100 115583
441601 - 441750 109861
449851 - 450000 112748
458101 - 458250 115636
441751 - 441900 109913
450001 - 450150 112801
458251 - 458400 115688
441901 - 442050 109966
450151 - 450300 112853
458401 - 458550 115741
442051 - 442200 110018
450301 - 450450 112906
458551 - 458700 115793
442201 - 442350 110071
450451 - 450600 112958
458701 - 458850 115846
442351 - 442500 110123
450601 - 450750 113011
458851 - 459000 115898
442501 - 442650 110176
450751 - 450900 113063
459001 - 459150 115951
442651 - 442800 110228
450901 - 451050 113116
459151 - 459300 116003
442801 - 442950 110281
451051 - 451200 113168
459301 - 459450 116056
442951 - 443100 110333
451201 - 451350 113221
459451 - 459600 116108
443101 - 443250 110386
451351 - 451500 113273
459601 - 459750 116161
443251 - 443400 110438
451501 - 451650 113326
459751 - 459900 116213
443401 - 443550 110491
451651 - 451800 113378
459901 - 460050 116266
443551 - 443700 110543
451801 - 451950 113431
460051 - 460200 116318
443701 - 443850 110596
451951 - 452100 113483
460201 - 460350 116371
443851 - 444000 110648
452101 - 452250 113536
460351 - 460500 116423
444001 - 444150 110701
452251 - 452400 113588
460501 - 460650 116476
444151 - 444300 110753
452401 - 452550 113641
460651 - 460800 116528
444301 - 444450 110806
452551 - 452700 113693
460801 - 460950 116581
444451 - 444600 110858
452701 - 452850 113746
460951 - 461100 116633
444601 - 444750 110911
452851 - 453000 113798
461101 - 461250 116686
444751 - 444900 110963
453001 - 453150 113851
461251 - 461400 116738
444901 - 445050 111016
453151 - 453300 113903
461401 - 461550 116791
445051 - 445200 111068
453301 - 453450 113956
461551 - 461700 116843
445201 - 445350 111121
453451 - 453600 114008
461701 - 461850 116896
R 437101 - 461850
EFFECTIVE DATE tba
TAX TABLES: 2015
IT- PT-AE-01-G01-A09
Revision:9 Page 30 of 37
PROVISIONAL TABLE 2015
TAXABLE INCOME
TAX
TAXABLE INCOME TAX
TAXABLE INCOME
TAX
R R
R R
R R
461851 - 462000 116948
470101 - 470250 119836
478351 - 478500 122723
462001 - 462150 117001
470251 - 470400 119888
478501 - 478650 122776
462151 - 462300 117053
470401 - 470550 119941
478651 - 478800 122828
462301 - 462450 117106
470551 - 470700 119993
478801 - 478950 122881
462451 - 462600 117158
470701 - 470850 120046
478951 - 479100 122933
462601 - 462750 117211
470851 - 471000 120098
479101 - 479250 122986
462751 - 462900 117263
471001 - 471150 120151
479251 - 479400 123038
462901 - 463050 117316
471151 - 471300 120203
479401 - 479550 123091
463051 - 463200 117368
471301 - 471450 120256
479551 - 479700 123143
463201 - 463350 117421
471451 - 471600 120308
479701 - 479850 123196
463351 - 463500 117473
471601 - 471750 120361
479851 - 480000 123248
463501 - 463650 117526
471751 - 471900 120413
480001 - 480150 123301
463651 - 463800 117578
471901 - 472050 120466
480151 - 480300 123353
463801 - 463950 117631
472051 - 472200 120518
480301 - 480450 123406
463951 - 464100 117683
472201 - 472350 120571
480451 - 480600 123458
464101 - 464250 117736
472351 - 472500 120623
480601 - 480750 123511
464251 - 464400 117788
472501 - 472650 120676
480751 - 480900 123563
464401 - 464550 117841
472651 - 472800 120728
480901 - 481050 123616
464551 - 464700 117893
472801 - 472950 120781
481051 - 481200 123668
464701 - 464850 117946
472951 - 473100 120833
481201 - 481350 123721
464851 - 465000 117998
473101 - 473250 120886
481351 - 481500 123773
465001 - 465150 118051
473251 - 473400 120938
481501 - 481650 123826
465151 - 465300 118103
473401 - 473550 120991
481651 - 481800 123878
465301 - 465450 118156
473551 - 473700 121043
481801 - 481950 123931
465451 - 465600 118208
473701 - 473850 121096
481951 - 482100 123983
465601 - 465750 118261
473851 - 474000 121148
482101 - 482250 124036
465751 - 465900 118313
474001 - 474150 121201
482251 - 482400 124088
465901 - 466050 118366
474151 - 474300 121253
482401 - 482550 124141
466051 - 466200 118418
474301 - 474450 121306
482551 - 482700 124193
466201 - 466350 118471
474451 - 474600 121358
482701 - 482850 124246
466351 - 466500 118523
474601 - 474750 121411
482851 - 483000 124298
466501 - 466650 118576
474751 - 474900 121463
483001 - 483150 124351
466651 - 466800 118628
474901 - 475050 121516
483151 - 483300 124403
466801 - 466950 118681
475051 - 475200 121568
483301 - 483450 124456
466951 - 467100 118733
475201 - 475350 121621
483451 - 483600 124508
467101 - 467250 118786
475351 - 475500 121673
483601 - 483750 124561
467251 - 467400 118838
475501 - 475650 121726
483751 - 483900 124613
467401 - 467550 118891
475651 - 475800 121778
483901 - 484050 124666
467551 - 467700 118943
475801 - 475950 121831
484051 - 484200 124718
467701 - 467850 118996
475951 - 476100 121883
484201 - 484350 124771
467851 - 468000 119048
476101 - 476250 121936
484351 - 484500 124823
468001 - 468150 119101
476251 - 476400 121988
484501 - 484650 124876
468151 - 468300 119153
476401 - 476550 122041
484651 - 484800 124928
468301 - 468450 119206
476551 - 476700 122093
484801 - 484950 124981
468451 - 468600 119258
476701 - 476850 122146
484951 - 485100 125033
468601 - 468750 119311
476851 - 477000 122198
485101 - 485250 125086
468751 - 468900 119363
477001 - 477150 122251
485251 - 485400 125138
468901 - 469050 119416
477151 - 477300 122303
485401 - 485550 125191
469051 - 469200 119468
477301 - 477450 122356
485551 - 485700 125243
469201 - 469350 119521
477451 - 477600 122408
485701 - 485850 125296
469351 - 469500 119573
477601 - 477750 122461
485851 - 486000 125348
469501 - 469650 119626
477751 - 477900 122513
486001 - 486150 125401
469651 - 469800 119678
477901 - 478050 122566
486151 - 486300 125453
469801 - 469950 119731
478051 - 478200 122618
486301 - 486450 125506
469951 - 470100 119783
478201 - 478350 122671
486451 - 486600 125558
R 461851 - 486600
EFFECTIVE DATE tba
TAX TABLES: 2015
IT- PT-AE-01-G01-A09
Revision:9 Page 31 of 37
PROVISIONAL TABLE 2015
TAXABLE INCOME
TAX
TAXABLE INCOME TAX
TAXABLE INCOME
TAX
R R
R R
R R
486601 - 486750 125611
494851 - 495000 128498
503101 - 503250 131386
486751 - 486900 125663
495001 - 495150 128551
503251 - 503400 131438
486901 - 487050 125716
495151 - 495300 128603
503401 - 503550 131491
487051 - 487200 125768
495301 - 495450 128656
503551 - 503700 131543
487201 - 487350 125821
495451 - 495600 128708
503701 - 503850 131596
487351 - 487500 125873
495601 - 495750 128761
503851 - 504000 131648
487501 - 487650 125926
495751 - 495900 128813
504001 - 504150 131701
487651 - 487800 125978
495901 - 496050 128866
504151 - 504300 131753
487801 - 487950 126031
496051 - 496200 128918
504301 - 504450 131806
487951 - 488100 126083
496201 - 496350 128971
504451 - 504600 131858
488101 - 488250 126136
496351 - 496500 129023
504601 - 504750 131911
488251 - 488400 126188
496501 - 496650 129076
504751 - 504900 131963
488401 - 488550 126241
496651 - 496800 129128
504901 - 505050 132016
488551 - 488700 126293
496801 - 496950 129181
505051 - 505200 132068
488701 - 488850 126346
496951 - 497100 129233
505201 - 505350 132121
488851 - 489000 126398
497101 - 497250 129286
505351 - 505500 132173
489001 - 489150 126451
497251 - 497400 129338
505501 - 505650 132226
489151 - 489300 126503
497401 - 497550 129391
505651 - 505800 132278
489301 - 489450 126556
497551 - 497700 129443
505801 - 505950 132331
489451 - 489600 126608
497701 - 497850 129496
505951 - 506100 132383
489601 - 489750 126661
497851 - 498000 129548
506101 - 506250 132436
489751 - 489900 126713
498001 - 498150 129601
506251 - 506400 132488
489901 - 490050 126766
498151 - 498300 129653
506401 - 506550 132541
490051 - 490200 126818
498301 - 498450 129706
506551 - 506700 132593
490201 - 490350 126871
498451 - 498600 129758
506701 - 506850 132646
490351 - 490500 126923
498601 - 498750 129811
506851 - 507000 132698
490501 - 490650 126976
498751 - 498900 129863
507001 - 507150 132751
490651 - 490800 127028
498901 - 499050 129916
507151 - 507300 132803
490801 - 490950 127081
499051 - 499200 129968
507301 - 507450 132856
490951 - 491100 127133
499201 - 499350 130021
507451 - 507600 132908
491101 - 491250 127186
499351 - 499500 130073
507601 - 507750 132961
491251 - 491400 127238
499501 - 499650 130126
507751 - 507900 133013
491401 - 491550 127291
499651 - 499800 130178
507901 - 508050 133066
491551 - 491700 127343
499801 - 499950 130231
508051 - 508200 133118
491701 - 491850 127396
499951 - 500100 130283
508201 - 508350 133171
491851 - 492000 127448
500101 - 500250 130336
508351 - 508500 133223
492001 - 492150 127501
500251 - 500400 130388
508501 - 508650 133276
492151 - 492300 127553
500401 - 500550 130441
508651 - 508800 133328
492301 - 492450 127606
500551 - 500700 130493
508801 - 508950 133381
492451 - 492600 127658
500701 - 500850 130546
508951 - 509100 133433
492601 - 492750 127711
500851 - 501000 130598
509101 - 509250 133486
492751 - 492900 127763
501001 - 501150 130651
509251 - 509400 133538
492901 - 493050 127816
501151 - 501300 130703
509401 - 509550 133591
493051 - 493200 127868
501301 - 501450 130756
509551 - 509700 133643
493201 - 493350 127921
501451 - 501600 130808
509701 - 509850 133696
493351 - 493500 127973
501601 - 501750 130861
509851 - 510000 133748
493501 - 493650 128026
501751 - 501900 130913
510001 - 510150 133801
493651 - 493800 128078
501901 - 502050 130966
510151 - 510300 133853
493801 - 493950 128131
502051 - 502200 131018
510301 - 510450 133906
493951 - 494100 128183
502201 - 502350 131071
510451 - 510600 133958
494101 - 494250 128236
502351 - 502500 131123
510601 - 510750 134011
494251 - 494400 128288
502501 - 502650 131176
510751 - 510900 134063
494401 - 494550 128341
502651 - 502800 131228
510901 - 511050 134116
494551 - 494700 128393
502801 - 502950 131281
511051 - 511200 134168
494701 - 494850 128446
502951 - 503100 131333
511201 - 511350 134221
R 486601 - 511350
EFFECTIVE DATE tba
TAX TABLES: 2015
IT- PT-AE-01-G01-A09
Revision:9 Page 32 of 37
PROVISIONAL TABLE 2015
TAXABLE INCOME
TAX
TAXABLE INCOME TAX
TAXABLE INCOME
TAX
R R
R R
R R
511351 - 511500 134273
519601 - 519750 137161
527851 - 528000 140048
511501 - 511650 134326
519751 - 519900 137213
528001 - 528150 140103
511651 - 511800 134378
519901 - 520050 137266
528151 - 528300 140160
511801 - 511950 134431
520051 - 520200 137318
528301 - 528450 140217
511951 - 512100 134483
520201 - 520350 137371
528451 - 528600 140274
512101 - 512250 134536
520351 - 520500 137423
528601 - 528750 140331
512251 - 512400 134588
520501 - 520650 137476
528751 - 528900 140388
512401 - 512550 134641
520651 - 520800 137528
528901 - 529050 140445
512551 - 512700 134693
520801 - 520950 137581
529051 - 529200 140502
512701 - 512850 134746
520951 - 521100 137633
529201 - 529350 140559
512851 - 513000 134798
521101 - 521250 137686
529351 - 529500 140616
513001 - 513150 134851
521251 - 521400 137738
529501 - 529650 140673
513151 - 513300 134903
521401 - 521550 137791
529651 - 529800 140730
513301 - 513450 134956
521551 - 521700 137843
529801 - 529950 140787
513451 - 513600 135008
521701 - 521850 137896
529951 - 530100 140844
513601 - 513750 135061
521851 - 522000 137948
530101 - 530250 140901
513751 - 513900 135113
522001 - 522150 138001
530251 - 530400 140958
513901 - 514050 135166
522151 - 522300 138053
530401 - 530550 141015
514051 - 514200 135218
522301 - 522450 138106
530551 - 530700 141072
514201 - 514350 135271
522451 - 522600 138158
530701 - 530850 141129
514351 - 514500 135323
522601 - 522750 138211
530851 - 531000 141186
514501 - 514650 135376
522751 - 522900 138263
531001 - 531150 141243
514651 - 514800 135428
522901 - 523050 138316
531151 - 531300 141300
514801 - 514950 135481
523051 - 523200 138368
531301 - 531450 141357
514951 - 515100 135533
523201 - 523350 138421
531451 - 531600 141414
515101 - 515250 135586
523351 - 523500 138473
531601 - 531750 141471
515251 - 515400 135638
523501 - 523650 138526
531751 - 531900 141528
515401 - 515550 135691
523651 - 523800 138578
531901 - 532050 141585
515551 - 515700 135743
523801 - 523950 138631
532051 - 532200 141642
515701 - 515850 135796
523951 - 524100 138683
532201 - 532350 141699
515851 - 516000 135848
524101 - 524250 138736
532351 - 532500 141756
516001 - 516150 135901
524251 - 524400 138788
532501 - 532650 141813
516151 - 516300 135953
524401 - 524550 138841
532651 - 532800 141870
516301 - 516450 136006
524551 - 524700 138893
532801 - 532950 141927
516451 - 516600 136058
524701 - 524850 138946
532951 - 533100 141984
516601 - 516750 136111
524851 - 525000 138998
533101 - 533250 142041
516751 - 516900 136163
525001 - 525150 139051
533251 - 533400 142098
516901 - 517050 136216
525151 - 525300 139103
533401 - 533550 142155
517051 - 517200 136268
525301 - 525450 139156
533551 - 533700 142212
517201 - 517350 136321
525451 - 525600 139208
533701 - 533850 142269
517351 - 517500 136373
525601 - 525750 139261
533851 - 534000 142326
517501 - 517650 136426
525751 - 525900 139313
534001 - 534150 142383
517651 - 517800 136478
525901 - 526050 139366
534151 - 534300 142440
517801 - 517950 136531
526051 - 526200 139418
534301 - 534450 142497
517951 - 518100 136583
526201 - 526350 139471
534451 - 534600 142554
518101 - 518250 136636
526351 - 526500 139523
534601 - 534750 142611
518251 - 518400 136688
526501 - 526650 139576
534751 - 534900 142668
518401 - 518550 136741
526651 - 526800 139628
534901 - 535050 142725
518551 - 518700 136793
526801 - 526950 139681
535051 - 535200 142782
518701 - 518850 136846
526951 - 527100 139733
535201 - 535350 142839
518851 - 519000 136898
527101 - 527250 139786
535351 - 535500 142896
519001 - 519150 136951
527251 - 527400 139838
535501 - 535650 142953
519151 - 519300 137003
527401 - 527550 139891
535651 - 535800 143010
519301 - 519450 137056
527551 - 527700 139943
535801 - 535950 143067
519451 - 519600 137108
527701 - 527850 139996
535951 - 536100 143124
R 511351 - 536100
EFFECTIVE DATE tba
TAX TABLES: 2015
IT- PT-AE-01-G01-A09
Revision:9 Page 33 of 37
PROVISIONAL TABLE 2015
TAXABLE INCOME
TAX
TAXABLE INCOME TAX
TAXABLE INCOME
TAX
R R
R R
R R
536101 - 536250 143181
544351 - 544500 146316
552601 - 552750 149451
536251 - 536400 143238
544501 - 544650 146373
552751 - 552900 149508
536401 - 536550 143295
544651 - 544800 146430
552901 - 553050 149565
536551 - 536700 143352
544801 - 544950 146487
553051 - 553200 149622
536701 - 536850 143409
544951 - 545100 146544
553201 - 553350 149679
536851 - 537000 143466
545101 - 545250 146601
553351 - 553500 149736
537001 - 537150 143523
545251 - 545400 146658
553501 - 553650 149793
537151 - 537300 143580
545401 - 545550 146715
553651 - 553800 149850
537301 - 537450 143637
545551 - 545700 146772
553801 - 553950 149907
537451 - 537600 143694
545701 - 545850 146829
553951 - 554100 149964
537601 - 537750 143751
545851 - 546000 146886
554101 - 554250 150021
537751 - 537900 143808
546001 - 546150 146943
554251 - 554400 150078
537901 - 538050 143865
546151 - 546300 147000
554401 - 554550 150135
538051 - 538200 143922
546301 - 546450 147057
554551 - 554700 150192
538201 - 538350 143979
546451 - 546600 147114
554701 - 554850 150249
538351 - 538500 144036
546601 - 546750 147171
554851 - 555000 150306
538501 - 538650 144093
546751 - 546900 147228
555001 - 555150 150363
538651 - 538800 144150
546901 - 547050 147285
555151 - 555300 150420
538801 - 538950 144207
547051 - 547200 147342
555301 - 555450 150477
538951 - 539100 144264
547201 - 547350 147399
555451 - 555600 150534
539101 - 539250 144321
547351 - 547500 147456
555601 - 555750 150591
539251 - 539400 144378
547501 - 547650 147513
555751 - 555900 150648
539401 - 539550 144435
547651 - 547800 147570
555901 - 556050 150705
539551 - 539700 144492
547801 - 547950 147627
556051 - 556200 150762
539701 - 539850 144549
547951 - 548100 147684
556201 - 556350 150819
539851 - 540000 144606
548101 - 548250 147741
556351 - 556500 150876
540001 - 540150 144663
548251 - 548400 147798
556501 - 556650 150933
540151 - 540300 144720
548401 - 548550 147855
556651 - 556800 150990
540301 - 540450 144777
548551 - 548700 147912
556801 - 556950 151047
540451 - 540600 144834
548701 - 548850 147969
556951 - 557100 151104
540601 - 540750 144891
548851 - 549000 148026
557101 - 557250 151161
540751 - 540900 144948
549001 - 549150 148083
557251 - 557400 151218
540901 - 541050 145005
549151 - 549300 148140
557401 - 557550 151275
541051 - 541200 145062
549301 - 549450 148197
557551 - 557700 151332
541201 - 541350 145119
549451 - 549600 148254
557701 - 557850 151389
541351 - 541500 145176
549601 - 549750 148311
557851 - 558000 151446
541501 - 541650 145233
549751 - 549900 148368
558001 - 558150 151503
541651 - 541800 145290
549901 - 550050 148425
558151 - 558300 151560
541801 - 541950 145347
550051 - 550200 148482
558301 - 558450 151617
541951 - 542100 145404
550201 - 550350 148539
558451 - 558600 151674
542101 - 542250 145461
550351 - 550500 148596
558601 - 558750 151731
542251 - 542400 145518
550501 - 550650 148653
558751 - 558900 151788
542401 - 542550 145575
550651 - 550800 148710
558901 - 559050 151845
542551 - 542700 145632
550801 - 550950 148767
559051 - 559200 151902
542701 - 542850 145689
550951 - 551100 148824
559201 - 559350 151959
542851 - 543000 145746
551101 - 551250 148881
559351 - 559500 152016
543001 - 543150 145803
551251 - 551400 148938
559501 - 559650 152073
543151 - 543300 145860
551401 - 551550 148995
559651 - 559800 152130
543301 - 543450 145917
551551 - 551700 149052
559801 - 559950 152187
543451 - 543600 145974
551701 - 551850 149109
559951 - 560100 152244
543601 - 543750 146031
551851 - 552000 149166
560101 - 560250 152301
543751 - 543900 146088
552001 - 552150 149223
560251 - 560400 152358
543901 - 544050 146145
552151 - 552300 149280
560401 - 560550 152415
544051 - 544200 146202
552301 - 552450 149337
560551 - 560700 152472
544201 - 544350 146259
552451 - 552600 149394
560701 - 560850 152529
ADD 40% FOR EVERY R1 OF TAXABLE INCOME IN EXCESS OF R560850 TO R155631
EFFECTIVE DATE tba
TAX TABLES: 2015
IT- PT-AE-01-G01-A09
Revision:9 Page 34 of 37
TAXABLE INCOME
TAX
TAXABLE INCOME TAX
TAXABLE INCOME
TAX
R R
R R
R R
560851 - 561000 152586
569101 - 569250 155721
577351 - 577500 158856
561001 - 561150 152643
569251 - 569400 155778
577501 - 577650 158913
561151 - 561300 152700
569401 - 569550 155835
577651 - 577800 158970
561301 - 561450 152757
569551 - 569700 155892
577801 - 577950 159027
561451 - 561600 152814
569701 - 569850 155949
577951 - 578100 159084
561601 - 561750 152871
569851 - 570000 156006
578101 - 578250 159141
561751 - 561900 152928
570001 - 570150 156063
578251 - 578400 159198
561901 - 562050 152985
570151 - 570300 156120
578401 - 578550 159255
562051 - 562200 153042
570301 - 570450 156177
578551 - 578700 159312
562201 - 562350 153099
570451 - 570600 156234
578701 - 578850 159369
562351 - 562500 153156
570601 - 570750 156291
578851 - 579000 159426
562501 - 562650 153213
570751 - 570900 156348
579001 - 579150 159483
562651 - 562800 153270
570901 - 571050 156405
579151 - 579300 159540
562801 - 562950 153327
571051 - 571200 156462
579301 - 579450 159597
562951 - 563100 153384
571201 - 571350 156519
579451 - 579600 159654
563101 - 563250 153441
571351 - 571500 156576
579601 - 579750 159711
563251 - 563400 153498
571501 - 571650 156633
579751 - 579900 159768
563401 - 563550 153555
571651 - 571800 156690
579901 - 580050 159825
563551 - 563700 153612
571801 - 571950 156747
580051 - 580200 159882
563701 - 563850 153669
571951 - 572100 156804
580201 - 580350 159939
563851 - 564000 153726
572101 - 572250 156861
580351 - 580500 159996
564001 - 564150 153783
572251 - 572400 156918
580501 - 580650 160053
564151 - 564300 153840
572401 - 572550 156975
580651 - 580800 160110
564301 - 564450 153897
572551 - 572700 157032
580801 - 580950 160167
564451 - 564600 153954
572701 - 572850 157089
580951 - 581100 160224
564601 - 564750 154011
572851 - 573000 157146
581101 - 581250 160281
564751 - 564900 154068
573001 - 573150 157203
581251 - 581400 160338
564901 - 565050 154125
573151 - 573300 157260
581401 - 581550 160395
565051 - 565200 154182
573301 - 573450 157317
581551 - 581700 160452
565201 - 565350 154239
573451 - 573600 157374
581701 - 581850 160509
565351 - 565500 154296
573601 - 573750 157431
581851 - 582000 160566
565501 - 565650 154353
573751 - 573900 157488
582001 - 582150 160623
565651 - 565800 154410
573901 - 574050 157545
582151 - 582300 160680
565801 - 565950 154467
574051 - 574200 157602
582301 - 582450 160737
565951 - 566100 154524
574201 - 574350 157659
582451 - 582600 160794
566101 - 566250 154581
574351 - 574500 157716
582601 - 582750 160851
566251 - 566400 154638
574501 - 574650 157773
582751 - 582900 160908
566401 - 566550 154695
574651 - 574800 157830
582901 - 583050 160965
566551 - 566700 154752
574801 - 574950 157887
583051 - 583200 161022
566701 - 566850 154809
574951 - 575100 157944
583201 - 583350 161079
566851 - 567000 154866
575101 - 575250 158001
583351 - 583500 161136
567001 - 567150 154923
575251 - 575400 158058
583501 - 583650 161193
567151 - 567300 154980
575401 - 575550 158115
583651 - 583800 161250
567301 - 567450 155037
575551 - 575700 158172
583801 - 583950 161307
567451 - 567600 155094
575701 - 575850 158229
583951 - 584100 161364
567601 - 567750 155151
575851 - 576000 158286
584101 - 584250 161421
567751 - 567900 155208
576001 - 576150 158343
584251 - 584400 161478
567901 - 568050 155265
576151 - 576300 158400
584401 - 584550 161535
568051 - 568200 155322
576301 - 576450 158457
584551 - 584700 161592
568201 - 568350 155379
576451 - 576600 158514
584701 - 584850 161649
568351 - 568500 155436
576601 - 576750 158571
584851 - 585000 161706
568501 - 568650 155493
576751 - 576900 158628
585001 - 585150 161763
568651 - 568800 155550
576901 - 577050 158685
585151 - 585300 161820
568801 - 568950 155607
577051 - 577200 158742
585301 - 585450 161877
568951 - 569100 155664
577201 - 577350 158799
585451 - 585600 161934
EFFECTIVE DATE tba
TAX TABLES: 2015
IT- PT-AE-01-G01-A09
Revision:9 Page 35 of 37
TAXABLE INCOME
TAX
TAXABLE INCOME TAX
TAXABLE INCOME
TAX
R R
R R
R R
585451 - 585600 165036
593701 - 593850 165069
601951 - 602100 168204
585601 - 585750 161991
593851 - 594000 165126
602101 - 602250 168261
585751 - 585900 162048
594001 - 594150 165183
602251 - 602400 168318
585901 - 586050 162105
594151 - 594300 165240
602401 - 602550 168375
586051 - 586200 162162
594301 - 594450 165297
602551 - 602700 168432
586201 - 586350 162219
594451 - 594600 165354
602701 - 602850 168489
586351 - 586500 162276
594601 - 594750 165411
602851 - 603000 168546
586501 - 586650 162333
594751 - 594900 165468
603001 - 603150 168603
586651 - 586800 162390
594901 - 595050 165525
603151 - 603300 168660
586801 - 586950 162447
595051 - 595200 165582
603301 - 603450 168717
586951 - 587100 162504
595201 - 595350 165639
603451 - 603600 168774
587101 - 587250 162561
595351 - 595500 165696
603601 - 603750 168831
587251 - 587400 162618
595501 - 595650 165753
603751 - 603900 168888
587401 - 587550 162675
595651 - 595800 165810
603901 - 604050 168945
587551 - 587700 162732
595801 - 595950 165867
604051 - 604200 169002
587701 - 587850 162789
595951 - 596100 165924
604201 - 604350 169059
587851 - 588000 162846
596101 - 596250 165981
604351 - 604500 169116
588001 - 588150 162903
596251 - 596400 166038
604501 - 604650 169173
588151 - 588300 162960
596401 - 596550 166095
604651 - 604800 169230
588301 - 588450 163017
596551 - 596700 166152
604801 - 604950 169287
588451 - 588600 163074
596701 - 596850 166209
604951 - 605100 169344
588601 - 588750 163131
596851 - 597000 166266
605101 - 605250 169401
588751 - 588900 163188
597001 - 597150 166323
605251 - 605400 169458
588901 - 589050 163245
597151 - 597300 166380
605401 - 605550 169515
589051 - 589200 163302
597301 - 597450 166437
605551 - 605700 169572
589201 - 589350 163359
597451 - 597600 166494
605701 - 605850 169629
589351 - 589500 163416
597601 - 597750 166551
605851 - 606000 169686
589501 - 589650 163473
597751 - 597900 166608
606001 - 606150 169743
589651 - 589800 163530
597901 - 598050 166665
606151 - 606300 169800
589801 - 589950 163587
598051 - 598200 166722
606301 - 606450 169857
589951 - 590100 163644
598201 - 598350 166779
606451 - 606600 169914
590101 - 590250 163701
598351 - 598500 166836
606601 - 606750 169971
590251 - 590400 163758
598501 - 598650 166893
606751 - 606900 170028
590401 - 590550 163815
598651 - 598800 166950
606901 - 607050 170085
590551 - 590700 163872
598801 - 598950 167007
607051 - 607200 170142
590701 - 590850 163929
598951 - 599100 167064
607201 - 607350 170199
590851 - 591000 163986
599101 - 599250 167121
607351 - 607500 170256
591001 - 591150 164043
599251 - 599400 167178
607501 - 607650 170313
591151 - 591300 164100
599401 - 599550 167235
607651 - 607800 170370
591301 - 591450 164157
599551 - 599700 167292
607801 - 607950 170427
591451 - 591600 164214
599701 - 599850 167349
607951 - 608100 170484
591601 - 591750 164271
599851 - 600000 167406
608101 - 608250 170541
591751 - 591900 164328
600001 - 600150 167463
608251 - 608400 170598
591901 - 592050 164385
600151 - 600300 167520
608401 - 608550 170655
592051 - 592200 164442
600301 - 600450 167577
608551 - 608700 170712
592201 - 592350 164499
600451 - 600600 167634
608701 - 608850 170769
592351 - 592500 164556
600601 - 600750 167691
608851 - 609000 170826
592501 - 592650 164613
600751 - 600900 167748
609001 - 609150 170883
592651 - 592800 164670
600901 - 601050 167805
609151 - 609300 170940
592801 - 592950 164727
601051 - 601200 167862
609301 - 609450 170997
592951 - 593100 164784
601201 - 601350 167919
609451 - 609600 171054
593101 - 593250 164841
601351 - 601500 167976
609601 - 609750 171111
593251 - 593400 164898
601501 - 601650 168033
609751 - 609900 171168
593401 - 593550 164955
601651 - 601800 168090
609901 - 610050 171225
593551 - 593700 165012
601801 - 601950 168147
610051 - 610200 171282
EFFECTIVE DATE tba
TAX TABLES: 2015
IT- PT-AE-01-G01-A09
Revision:9 Page 36 of 37
TAXABLE INCOME
TAX
TAXABLE INCOME TAX
TAXABLE INCOME
TAX
R R
R R
R R
610201 - 610350 171339
618451 - 618600 174474
626701 - 626850 177609
610351 - 610500 171396
618601 - 618750 174531
626851 - 627000 177666
610501 - 610650 171453
618751 - 618900 174588
627001 - 627150 177723
610651 - 610800 171510
618901 - 619050 174645
627151 - 627300 177780
610801 - 610950 171567
619051 - 619200 174702
627301 - 627450 177837
610951 - 611100 171624
619201 - 619350 174759
627451 - 627600 177894
611101 - 611250 171681
619351 - 619500 174816
627601 - 627750 177951
611251 - 611400 171738
619501 - 619650 174873
627751 - 627900 178008
611401 - 611550 171795
619651 - 619800 174930
627901 - 628050 178065
611551 - 611700 171852
619801 - 619950 174987
628051 - 628200 178122
611701 - 611850 171909
619951 - 620100 175044
628201 - 628350 178179
611851 - 612000 171966
620101 - 620250 175101
628351 - 628500 178236
612001 - 612150 172023
620251 - 620400 175158
628501 - 628650 178293
612151 - 612300 172080
620401 - 620550 175215
628651 - 628800 178350
612301 - 612450 172137
620551 - 620700 175272
628801 - 628950 178407
612451 - 612600 172194
620701 - 620850 175329
628951 - 629100 178464
612601 - 612750 172251
620851 - 621000 175386
629101 - 629250 178521
612751 - 612900 172308
621001 - 621150 175443
629251 - 629400 178578
612901 - 613050 172365
621151 - 621300 175500
629401 - 629550 178635
613051 - 613200 172422
621301 - 621450 175557
629551 - 629700 178692
613201 - 613350 172479
621451 - 621600 175614
629701 - 629850 178749
613351 - 613500 172536
621601 - 621750 175671
629851 - 630000 178806
613501 - 613650 172593
621751 - 621900 175728
630001 - 630150 178863
613651 - 613800 172650
621901 - 622050 175785
630151 - 630300 178920
613801 - 613950 172707
622051 - 622200 175842
630301 - 630450 178977
613951 - 614100 172764
622201 - 622350 175899
630451 - 630600 179034
614101 - 614250 172821
622351 - 622500 175956
630601 - 630750 179091
614251 - 614400 172878
622501 - 622650 176013
630751 - 630900 179148
614401 - 614550 172935
622651 - 622800 176070
630901 - 631050 179205
614551 - 614700 172992
622801 - 622950 176127
631051 - 631200 179262
614701 - 614850 173049
622951 - 623100 176184
631201 - 631350 179319
614851 - 615000 173106
623101 - 623250 176241
631351 - 631500 179376
615001 - 615150 173163
623251 - 623400 176298
631501 - 631650 179433
615151 - 615300 173220
623401 - 623550 176355
631651 - 631800 179490
615301 - 615450 173277
623551 - 623700 176412
631801 - 631950 179547
615451 - 615600 173334
623701 - 623850 176469
631951 - 632100 179604
615601 - 615750 173391
623851 - 624000 176526
632101 - 632250 179661
615751 - 615900 173448
624001 - 624150 176583
632251 - 632400 179718
615901 - 616050 173505
624151 - 624300 176640
632401 - 632550 179775
616051 - 616200 173562
624301 - 624450 176697
632551 - 632700 179832
616201 - 616350 173619
624451 - 624600 176754
632701 - 632850 179889
616351 - 616500 173676
624601 - 624750 176811
632851 - 633000 179946
616501 - 616650 173733
624751 - 624900 176868
633001 - 633150 180003
616651 - 616800 173790
624901 - 625050 176925
633151 - 633300 180060
616801 - 616950 173847
625051 - 625200 176982
633301 - 633450 180117
616951 - 617100 173904
625201 - 625350 177039
633451 - 633600 180174
617101 - 617250 173961
625351 - 625500 177096
633601 - 633750 180231
617251 - 617400 174018
625501 - 625650 177153
633751 - 633900 180288
617401 - 617550 174075
625651 - 625800 177210
633901 - 634050 180345
617551 - 617700 174132
625801 - 625950 177267
634051 - 634200 180402
617701 - 617850 174189
625951 - 626100 177324
634201 - 634350 180459
617851 - 618000 174246
626101 - 626250 177381
634351 - 634500 180516
618001 - 618150 174303
626251 - 626400 177438
634501 - 634650 180573
618151 - 618300 174360
626401 - 626550 177495
634651 - 634800 180630
618301 - 618450 174417
626551 - 626700 177552
634801 - 634950 180687
EFFECTIVE DATE tba
TAX TABLES: 2015
IT- PT-AE-01-G01-A09
Revision:9 Page 37 of 37
TAXABLE INCOME
TAX
TAXABLE INCOME TAX
TAXABLE INCOME
TAX
R R
R R
R R
634951 - 635100 180744
643201 - 643350 183879
651451 - 651600 187014
635101 - 635250 180801
643351 - 643500 183936
651601 - 651750 187071
635251 - 635400 180858
643501 - 643650 183993
651751 - 651900 187128
635401 - 635550 180915
643651 - 643800 184050
651901 - 652050 187185
635551 - 635700 180972
643801 - 643950 184107
652051 - 652200 187242
635701 - 635850 181029
643951 - 644100 184164
652201 - 652350 187299
635851 - 636000 181086
644101 - 644250 184221
652351 - 652500 187356
636001 - 636150 181143
644251 - 644400 184278
652501 - 652650 187413
636151 - 636300 181200
644401 - 644550 184335
652651 - 652800 187470
636301 - 636450 181257
644551 - 644700 184392
652801 - 652950 187527
636451 - 636600 181314
644701 - 644850 184449
652951 - 653100 187584
636601 - 636750 181371
644851 - 645000 184506
653101 - 653250 187641
636751 - 636900 181428
645001 - 645150 184563
653251 - 653400 187698
636901 - 637050 181485
645151 - 645300 184620
653401 - 653550 187755
637051 - 637200 181542
645301 - 645450 184677
653551 - 653700 187812
637201 - 637350 181599
645451 - 645600 184734
653701 - 653850 187869
637351 - 637500 181656
645601 - 645750 184791
653851 - 654000 187926
637501 - 637650 181713
645751 - 645900 184848
654001 - 654150 187983
637651 - 637800 181770
645901 - 646050 184905
654151 - 654300 188040
637801 - 637950 181827
646051 - 646200 184962
654301 - 654450 188097
637951 - 638100 181884
646201 - 646350 185019
654451 - 654600 188154
638101 - 638250 181941
646351 - 646500 185076
654601 - 654750 188211
638251 - 638400 181998
646501 - 646650 185133
654751 - 654900 188268
638401 - 638550 182055
646651 - 646800 185190
654901 - 655050 188325
638551 - 638700 182112
646801 - 646950 185247
655051 - 655200 188382
638701 - 638850 182169
646951 - 647100 185304
655201 - 655350 188439
638851 - 639000 182226
647101 - 647250 185361
655351 - 655500 188496
639001 - 639150 182283
647251 - 647400 185418
655501 - 655650 188553
639151 - 639300 182340
647401 - 647550 185475
655651 - 655800 188610
639301 - 639450 182397
647551 - 647700 185532
655801 - 655950 188667
639451 - 639600 182454
647701 - 647850 185589
655951 - 656100 188724
639601 - 639750 182511
647851 - 648000 185646
656101 - 656250 188781
639751 - 639900 182568
648001 - 648150 185703
656251 - 656400 188838
639901 - 640050 182625
648151 - 648300 185760
656401 - 656550 188895
640051 - 640200 182682
648301 - 648450 185817
656551 - 656700 188952
640201 - 640350 182739
648451 - 648600 185874
656701 - 656850 189009
640351 - 640500 182796
648601 - 648750 185931
656851 - 657000 189066
640501 - 640650 182853
648751 - 648900 185988
657001 - 657150 189123
640651 - 640800 182910
648901 - 649050 186045
657151 - 657300 189180
640801 - 640950 182967
649051 - 649200 186102
657301 - 657450 189237
640951 - 641100 183024
649201 - 649350 186159
657451 - 657600 189294
641101 - 641250 183081
649351 - 649500 186216
657601 - 657750 189351
641251 - 641400 183138
649501 - 649650 186273
657751 - 657900 189408
641401 - 641550 183195
649651 - 649800 186330
657901 - 658050 189465
641551 - 641700 183252
649801 - 649950 186387
658051 - 658200 189522
641701 - 641850 183309
649951 - 650100 186444
658201 - 658350 189579
641851 - 642000 183366
650101 - 650250 186501
658351 - 658500 189636
642001 - 642150 183423
650251 - 650400 186558
658501 - 658650 189693
642151 - 642300 183480
650401 - 650550 186615
658651 - 658800 189750
642301 - 642450 183537
650551 - 650700 186672
658801 - 658950 189807
642451 - 642600 183594
650701 - 650850 186729
658951 - 659100 189864
642601 - 642750 183651
650851 - 651000 186786
659101 - 659250 189921
642751 - 642900 183708
651001 - 651150 186843
659251 - 659400 189978
642901 - 643050 183765
651151 - 651300 186900
659401 - 659550 190035
643051 - 643200 183822
651301 - 651450 186957
659551 - 659700 190092