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معافیت

0

30,000,000

0

0%

0

0

360,000,000

0

0%

0

پایه اول

30,000,000

75,000,000

30,000,000

0%

0

360,000,000

900,000,000

360,000,000

0%

0

45,000,000

10%

4,500,000

540,000,000

10%

54,000,000

پایه دوم

75,000,000

105,000,000

30,000,000

0%

0

900,000,000

1,260,000,000

360,000,000

0%

0

45,000,000

10%

4,500,000

540,000,000

10%

54,000,000

30,000,000

15%

4,500,000

360,000,000

15%

54,000,000

پایه سوم

105,000,000

150,000,000

30,000,000

0%

0

1,260,000,000

1,800,000,000

360,000,000

0%

0

45,000,000

10%

4,500,000

540,000,000

10%

54,000,000

30,000,000

15%

4,500,000

360,000,000

15%

54,000,000

45,000,000

20%

9,000,000

540,000,000

20%

108,000,000

پایه چهارم

150,000,000

210,000,000

30,000,000

0%

0

1,800,000,000

2,520,000,000

360,000,000

0%

0

45,000,000

10%

4,500,000

540,000,000

10%

54,000,000

30,000,000

15%

4,500,000

360,000,000

15%

54,000,000

45,000,000

20%

9,000,000

540,000,000

20%

108,000,000

60,000,000

25%

15,000,000

720,000,000

25%

180,000,000

پایه پنجم

210,000,000

1,000,000,000

30,000,000

0%

0

2,520,000,000

12,000,000,000

360,000,000

0%

0

45,000,000

10%

4,500,000

540,000,000

10%

54,000,000

30,000,000

15%

4,500,000

360,000,000

15%

54,000,000

45,000,000

20%

9,000,000

540,000,000

20%

108,000,000

60,000,000

25%

15,000,000

720,000,000

25%

180,000,000

790,000,000

35%

276,500,000

9,480,000,000

35%

3,318,000,000