معافیت مالیاتی حقوق و دستمزد در سال 1403 بشرح زیر می باشد:
حقوق ماهانه | حقوق مشمول | نرخ | مالیات متعلقه ماهیانه | جمع مالیات متعلقه | |
از | تا | ||||
1 | 120,000,000 | 0 | 0% | 0 | 0 |
120,000,001 | 165,000,000 | 45,000,000 | 10% | 4,500,000 | 4,500,000 |
165,000,001 | 270,000,000 | 120,000,000 | 0% | 0 | 20,250,000 |
45,000,000 | 10% | 4,500,000 | |||
105,000,000 | 15% | 15,750,000 | |||
270,000,001 | 400,000,000 | 100,000,000 | 0% | 0 | 45,750,000 |
40,000,000 | 10% | 4,000,000 | |||
105,000,000 | 15% | 15,750,000 | |||
130,000,000 | 20% | 26,000,000 | |||
400,000,001 | 2,000,000,000 | 120,000,000 | 0% | 0 | 526,250,000 |
45,000,000 | 10% | 4,500,000 | |||
105,000,000 | 15% | 15,750,000 | |||
130,000,000 | 20% | 26,000,000 | |||
1,600,000,000 | 30% | 480,000,000 |