شرح |
حقوق ماهانه |
||||
از مبلغ |
تا مبلغ |
مبلغ مشمول |
درصد مشمول |
جمع مالیات ماهانه ( ریال) |
|
معافیت |
0 |
27,500,000 |
0 |
0% |
0 |
پایه اول |
27,500,000 |
41,250,000 |
27,500,000 |
0% |
0 |
13,750,000 |
10% |
1,375,000 |
|||
پایه دوم |
41,250,000 |
68,750,000 |
27,500,000 |
0% |
0 |
13,750,000 |
10% |
1,375,000 |
|||
27,500,000 |
15% |
4,125,000 |
|||
پایه سوم |
68,750,000 |
110,000,000 |
27,500,000 |
0% |
0 |
13,750,000 |
10% |
1,375,000 |
|||
27,500,000 |
15% |
4,125,000 |
|||
41,250,000 |
20% |
8,250,000 |
|||
پایه چهارم |
110,000,000 |
165,000,000 |
27,500,000 |
0% |
0 |
13,750,000 |
10% |
1,375,000 |
|||
27,500,000 |
15% |
4,125,000 |
|||
41,250,000 |
20% |
8,250,000 |
|||
55,000,000 |
25% |
13,750,000 |
|||
پایه پنجم |
165,000,000 |
1,000,000,000 |
27,500,000 |
0% |
0 |
13,750,000 |
10% |
1,375,000 |
|||
27,500,000 |
15% |
4,125,000 |
|||
41,250,000 |
20% |
8,250,000 |
|||
55,000,000 |
25% |
13,750,000 |
|||
835,000,000 |
35% |
292,250,000 |