POL-TM-07 - External Guide Template - ShowMe

EXTERNAL GUIDE

GUIDE FOR PROVISIONAL TAX

2016

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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:

http://www.sars.gov.za/

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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


IT-PT-AE-01-G01

REVISION: 16 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


IT-PT-AE-01-G01

REVISION: 16 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


IT-PT-AE-01-G01

REVISION: 16 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


IT-PT-AE-01-G01

REVISION: 16 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




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


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


EXAMPLE – SECOND PERIOD TRUSTS

IT-PT-AE-01-G01-A11


1. EXAMPLE – SECOND PERIOD:TRUSTS


EXAMPLE – SECOND PERIOD SMALL BUSINESS CORPORATIONS

IT-PT-AE-01-G1-A12


1. EXAMPLE – SECOND PERIOD SMALL BUSINESS CORPORATION - Section 12E


EXAMPLE – FIRST PERIOD – Under 65 – Medical Tax Credit Fee –

IT-PT-AE-01-G01-A13


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.


EXAMPLE – FIRST PERIOD: MEDIUM TO LARGE COMPANIES

IT-PT-AE-01-G01-A14


1. EXAMPLE – FIRST PERIOD : COMPANIES

Companies and Small Business Corporation do not qualify for any rebates.


EXAMPLE – SECOND PERIOD: MEDIUM TO LARGE COMPANIES

IT-PT-AE-01-G01-A15


1. EXAMPLE – SECOND PERIOD : COMPANIES



EXAMPLE – SECOND PERIOD PERSONS OVER 65

IT-PT-AE-01-G01-A02


1. EXAMPLE –SECOND PERIOD PERSONS OVER 65


EXAMPLE – FIRST PERIOD PERSONS UNDER 65

IT-PT-AE-01-G01-A03


1. EXAMPLE – FIRST PERIOD PERSONS UNDER 65


EXAMPLE – SECOND PERIOD PERSONS UNDER 65

IT-PT-AE-01-G01-A04


1. EXAMPLE – SECOND PERIOD PERSONS UNDER 65



IT-PT-AE-01-G01-A05


1. EXAMPLE – FIRST PERIOD PERSONS OVER 75



IT-PT-AE-01-G01-A06

Revision:3 Page 1 of 1

1. EXAMPLE –SECOND PERIOD PERSONS OVER 75


EXAMPLE – FIRST PERIOD TRUSTS

IT-PT-AE-01-G01-A07


1. EXAMPLE – FIRST PERIOD TRUSTS

NOTE: Trusts do not qualify for any rebates.


EXAMPLE – FIRST PERIOD: SMALL BUSINESS CORPORATIONS

IT-PT-AE-01-G01-A08


1. EXAMPLE – FIRST PERIOD : SMALL BUSINESS CORPORATIONS


EFFECTIVE DATE tba

TAX TABLES: 2015

IT- PT-AE-01-G01-A09


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




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




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




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




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




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




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




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




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




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




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




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




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




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




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




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




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




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




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




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




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




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




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




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




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




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




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




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




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




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




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




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




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



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



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



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



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

POL-TM-07 - External Guide Template - ShowMe

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