معافیت مالیات بر حقوق و دستمزد در سال 1405 بشرح زیر می باشد :
| حقوق ماهانه | حقوق مشمول | نرخ | مالیات متعلقه ماهیانه | جمع مالیات متعلقه | |
| از | تا | ||||
| 1 | 400,000,000 | 0 | 0% | 0 | 0 |
| 400,000,001 | 800,000,000 | 400,000,000 | 10% | 40,000,000 | 40,000,000 |
| 800,000,001 | 1,000,000,000 | 400,000,000 | 0% | 0 | 70,000,000 |
| 400,000,000 | 10% | 40,000,000 | |||
| 200,000,000 | 15% | 30,000,000 | |||
| 1,000,000,001 | 1,200,000,000 | 400,000,000 | 0% | 0 | 110,000,000 |
| 400,000,000 | 10% | 40,000,000 | |||
| 200,000,000 | 15% | 30,000,000 | |||
| 200,000,000 | 20% | 40,000,000 | |||
| 1,200,000,001 | 1,400,000,000 | 400,000,000 | 0% | 0 | 160,000,000 |
| 400,000,000 | 10% | 40,000,000 | |||
| 200,000,000 | 15% | 30,000,000 | |||
| 200,000,000 | 20% | 40,000,000 | |||
| 200,000,000 | 25% | 50,000,000 | |||
| 1,400,000,001 | 2,000,000,000 | 400,000,000 | 0% | 0 | 340,000,000 |
| 400,000,000 | 10% | 40,000,000 | |||
| 200,000,000 | 15% | 30,000,000 | |||
| 200,000,000 | 20% | 40,000,000 | |||
| 200,000,000 | 25% | 50,000,000 | |||
| 600,000,000 | 30% | 180,000,000 | |||