شرح |
حقوق ماهانه |
||||
از مبلغ |
تا مبلغ |
مبلغ مشمول |
درصد مشمول |
جمع مالیات ماهانه ( ریال) |
|
معافیت |
0 |
30,000,000 |
0 |
0% |
0 |
پایه اول |
30,000,000 |
75,000,000 |
30,000,000 |
0% |
0 |
45,000,000 |
10% |
4,500,000 |
|||
پایه دوم |
75,000,000 |
105,000,000 |
30,000,000 |
0% |
0 |
45,000,000 |
10% |
4,500,000 |
|||
30,000,000 |
15% |
4,500,000 |
|||
پایه سوم |
105,000,000 |
150,000,000 |
30,000,000 |
0% |
0 |
45,000,000 |
10% |
4,500,000 |
|||
30,000,000 |
15% |
4,500,000 |
|||
45,000,000 |
20% |
9,000,000 |
|||
پایه چهارم |
150,000,000 |
210,000,000 |
30,000,000 |
0% |
0 |
45,000,000 |
10% |
4,500,000 |
|||
30,000,000 |
15% |
4,500,000 |
|||
45,000,000 |
20% |
9,000,000 |
|||
60,000,000 |
25% |
15,000,000 |
|||
پایه پنجم |
210,000,000 |
1,000,000,000 |
30,000,000 |
0% |
0 |
45,000,000 |
10% |
4,500,000 |
|||
30,000,000 |
15% |
4,500,000 |
|||
45,000,000 |
20% |
9,000,000 |
|||
60,000,000 |
25% |
15,000,000 |
|||
790,000,000 |
35% |
276,500,000 |