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Income Tax (Salary or Wages Tax) (Rates) Act 1979

No. 999 of 1979.

Income Tax (Salary or Wages Tax) (Rates) Act 1979.
Certified on: / /20 .


INDEPENDENT STATE OF PAPUA NEW GUINEA.


No. of 1979.

Income Tax (Salary or Wages Tax) (Rates) Act 1979.

ARRANGEMENT OF SECTIONS.

INDEPENDENT STATE OF PAPUA NEW GUINEA.


AN ACT

entitled

Income Tax (Salary or Wages Tax) (Rates) Act 1979,

Being an Act to declare the rates of salary or wages tax, to be incorporated and read as one with the Income Tax Act 1959.

PART I. – INTRODUCTORY.

1A. INTERPRETATION.

In this Act, unless the contrary intention appears–

“Declaration” means a form lodged by an employee in accordance with Division VI.4 of the Income Tax Regulations 1959.

  1. IMPOSITION OF TAX.

(1) For the purpose of Part III.2B of the Income Tax Act 1959, the rates of tax payable on salary or wages are as set out in Schedule 1.

(2) The rate of salary or wages tax payable by a person on that part of his income that consists of–

(a) a payment of an amount specified in Section 64B(2) and (2A) of the Income Tax Act 1959; or

(b) a payment of gratuity in accordance with Section 65C(2) of the Income Tax Act 1959; or

(c) subject to Section 65CA(2) of the Income Tax Act 1959 a payment of gratuity in accordance with Section 65CA(1) or 65CD(1) of the Income Tax Act 1959,

is 2% of that payment.

(3) [Repealed.]

SCHEDULE 1 – NOTES:.

1. The rates of salary or wages tax for each part of a resident employee’s salary or wages specified in Column 4 of Table A or Table B opposite the amount of salary or wages specified in Column 1 or Column 3 of Table C is subject to the number of dependents as per the declaration lodged by the taxpayer.

2. The rates of salary or wages tax for each part of a non-resident employee’s salary or wages specified in Column 2 of Table A or Table C is opposite the amount of salary or wages specified in Column 1 of Table A and Table B or Column 1 of Table C.

3. Where 2 persons contribute to the maintenance of a dependent being a child less than 16 years of age, or student child in terms of Division III.18A of the Income Tax Act 1959, the rate of salary or wages tax for each part of an employee’s salary or wages tax specified in Column 4 of Table A or Column 3 of Table C is subject to that proportion of the reduction in salary or wages tax by reference to the number of dependents, per the declaration lodged by the taxpayer, as in the circumstances.

4. Where no declaration is lodged by the taxpayer the amount of salary or wages tax to be deducted is the amount set out in Column 3 of Table A or Table B opposite the amount of salary or wages specified in Column 1, or Column 2, of Table C.

TABLE A

Where an employees Salary or Wages is less than K219 per fortnight
Column 1
Salary per Fortnight Exceeding
Not Exceeding
Column 2
Non-Resident Taxpayers
Column 3
Where no Declaration is Lodged
Column 4
Where a Declaration is Lodged
0
1
0.25
0.47
0.00
1
3
0.75
1.41
0.00
3
5
1.25
2.35
0.00
5
7
1.75
3.29
0.00
7
9
2.25
4.23
0.00
9
11
2.75
5.17
0.00
11
13
3.25
6.11
0.00
13
15
3.75
7.05
0.00
15
17
4.25
7.99
0.00
17
19
4.75
8.93
0.00
19
21
5.25
9.87
0.00
21
23
5.75
10.81
0.00
23
25
6.25
11.75
0.00
25
27
6.75
12.69
0.00
27
29
7.25
13.63
0.00
29
31
7.75
14.57
0.00
31
33
8.25
15.51
0.00
33
35
8.75
16.45
0.00
35
37
9.25
17.39
0.00
37
39
9.75
18.33
0.00
39
41
10.25
19.27
0.00
41
43
10.75
20.21
0.00
43
45
11.25
21.15
0.00
45
47
11.75
22.09
0.00
47
49
12.25
23.03
0.00
49
51
12.75
23.97
0.00
51
53
13.25
24.91
0.00
53
55
13.75
25.85
0.00
55
57
14.25
26.79
0.00
57
59
14.75
27.73
0.00
59
61
15.25
28.67
0.00
61
63
15.75
29.61
0.00
63
65
16.25
30.55
0.00
65
67
16.75
31.49
0.00
67
69
17.25
32.43
0.00
69
71
17.75
33.37
0.00
71
73
18.25
34.31
0.00
73
75
18.75
35.25
0.00
75
77
19.25
36.19
0.00
77
79
19.75
37.13
0.00
79
81
20.25
38.07
0.00
81
83
20.75
39.01
0.00
83
85
21.25
39.95
0.00
85
87
21.75
40.89
0.00
87
89
22.25
41.83
0.00
89
91
22.75
42.77
0.00
91
93
23.25
43.71
0.00
93
95
23.75
44.65
0.00
95
97
24.25
45.59
0.00
97
99
24.75
46.53
0.00
99
101
25.25
47.47
0.00
101
103
25.75
48.41
0.00
103
105
26.25
49.35
0.00
105
107
26.75
50.29
0.00
107
109
27.25
51.23
0.00
109
111
27.75
52.17
0.00
111
113
28.25
53.11
0.00
113
115
28.75
54.05
0.00
115
117
29.25
54.99
0.00
117
119
29.75
55.93
0.00
119
121
30.25
56.87
0.00
121
123
30.75
57.81
0.00
123
125
31.25
58.75
0.00
125
127
31.75
59.69
0.00
127
129
32.25
60.63
0.00
129
131
32.75
61.57
0.00
131
133
33.25
62.51
0.00
133
135
33.75
63.45
0.00
135
137
34.25
64.39
0.00
137
139
34.75
65.33
0.00
139
141
35.25
66.27
0.00
141
143
35.75
67.21
0.00
143
145
36.25
68.15
0.00
145
147
36.75
69.09
0.00
147
149
37.25
70.03
0.00
149
151
37.75
70.97
0.00
151
153
38.25
71.91
0.00
153
155
38.75
72.85
0.00
155
157
39.25
73.79
0.00
157
159
39.75
74.73
0.00
159
161
40.25
75.67
0.00
161
163
40.75
76.61
0.00
163
165
41.25
77.55
0.00
165
167
41.75
78.49
0.00
169
171
42.75
80.37
0.00
171
173
43.25
81.31
0.00
173
175
43.75
82.25
0.00
175
177
44.25
83.19
0.00
177
179
44.75
84.13
0.00
179
181
45.25
85.07
0.00
181
183
45.75
86.01
0.00
183
185
46.25
86.95
0.00
185
187
46.75
87.89
0.00
187
189
47.25
88.83
0.00
189
191
47.75
89.77
0.00
191
193
48.25
90.71
0.00
193
195
48.75
91.65
0.00
195
197
49.25
92.59
0.00
197
199
49.75
93.53
0.00
199
201
50.25
94.47
0.00
201
203
50.75
95.41
0.00
203
205
51.25
96.35
0.00
205
207
51.75
97.29
0.00
207
209
52.25
98.23
0.00
209
211
52.75
99.17
0.00
211
213
53.25
100.11
0.00
213
215
53.75
101.05
0.00
215
217
54.25
101.99
0.00
217
219
54.75
102.93
0.00

TABLE B

Column 1
Salary per Fortnight
Column 2
Non Resident Taxpayers
Column 3
Where no Declaration is Lodged
Column 4
Where a Declaration is Lodged Number of Dependants
Exceeding
Not Exceeding

None
1
2
3
4 or more
219
221
55.25
103.87
0.44
0.00
0.00
0.00
0.00
221
223
55.75
104.81
0.94
0.00
0.00
0.00
0.00
223
225
56.25
105.75
1.44
0.00
0.00
0.00
0.00
225
227
56.75
106.69
1.94
0.21
0.00
0.00
0.00
227
229
57.25
107.63
2.44
0.71
0.00
0.00
0.00
229
231
57.75
108.57
2.94
1.21
0.06
0.00
0.00
231
233
58.25
109.51
3.44
1.71
0.56
0.00
0.00
233
235
58.75
110.45
3.94
2.21
1.06
0.00
0.00
235
237
59.25
111.39
4.44
2.71
1.56
0.40
0.00
237
239
59.75
112.33
4.94
3.21
2.06
0.90
0.00
239
241
60.25
113.27
5.44
3.71
2.56
1.40
0.25
241
243
60.75
114.21
5.94
4.21
3.06
1.90
0.75
243
245
61.25
115.15
6.44
4.71
3.56
2.40
1.25
245
247
61.75
116.09
6.94
5.21
4.06
2.90
1.75
247
249
62.25
117.03
7.44
5.71
4.56
3.40
2.25
249
251
62.75
117.97
7.94
6.21
5.06
3.90
2.75
251
253
63.25
118.91
8.44
6.71
5.56
4.40
3.25
253
255
63.75
119.85
9.94
8.21
7.06
5.90
4.75
255
257
64.25
120.79
9.44
7.71
6.56
5.40
4.25
257
259
64.75
121.73
9.94
8.21
7.06
5.90
4.75
259
261
65.25
122.67
10.44
8.71
7.56
6.40
5.25
261
263
65.75
123.61
10.94
9.21
8.06
6.90
5.75
263
265
66.25
124.55
11.44
9.71
8.56
7.40
6.25
265
267
66.75
125.49
11.94
10.15
8.96
7.76
6.57
267
269
67.25
126.43
12.44
10.58
9.33
8.09
6.84
269
271
67.75
127.37
12.94
11.00
9.71
8.41
7.12
271
273
68.25
128.31
13.44
11.43
10.08
8.74
7.39
273
275
68.75
129.25
13.94
11.85
10.46
9.06
7.67
275
277
69.25
130.19
14.44
12.28
10.83
9.39
7.94
277
279
69.75
131.13
14.94
12.70
11.21
9.71
8.22
279
281
70.25
132.07
15.44
13.13
11.58
10.04
8.49
281
283
70.75
133.01
15.94
13.55
11.96
10.36
8.77
283
285
71.25
133.95
16.44
13.98
12.33
10.69
9.04
285
287
71.75
134.89
16.94
14.40
12.71
11.01
9.32
287
289
72.25
135.83
17.44
14.83
13.08
11.34
9.59
289
291
72.75
136.77
17.94
15.25
13.46
11.66
9.87
291
293
73.25
137.71
18.44
15.68
13.83
11.99
10.14
293
295
73.75
138.65
18.94
16.10
14.21
12.31
10.42
295
297
74.25
139.59
19.44
16.53
14.58
12.64
10.69
297
299
74.75
140.53
19.94
16.95
14.96
12.96
10.97
299
301
75.25
141.47
20.44
17.38
15.33
13.29
11.24
301
303
75.75
142.41
20.94
17.80
15.71
13.61
11.52
303
305
76.25
143.35
21.44
18.23
16.08
13.94
11.79
305
307
76.75
144.29
21.94
18.65
16.46
14.26
12.07
307
309
77.25
145.23
22.44
19.08
16.83
14.59
12.34
309
311
77.75
146.17
22.94
19.50
17.21
14.91
12.62
311
313
78.25
147.11
23.44
19.93
17.58
15.24
12.89
313
315
78.75
148.05
23.94
20.35
17.96
15.56
13.17
315
317
79.25
148.99
24.44
20.78
18.33
15.89
13.44
317
319
79.75
149.93
24.94
21.20
18.71
16.21
13.72
319
321
80.25
150.87
25.44
21.63
19.08
16.54
13.99
321
323
80.75
151.81
25.94
22.05
19.46
16.86
14.27
323
325
81.25
152.75
26.44
22.48
19.83
17.19
14.54
325
327
81.75
153.69
26.94
22.90
20.21
17.51
14.82
327
329
82.25
154.63
27.44
23.33
20.58
17.84
15.09
329
331
82.75
155.57
27.94
23.75
20.96
18.16
15.37
331
333
83.25
156.51
28.44
24.18
21.33
18.49
15.64
333
335
83.75
157.45
28.94
24.60
21.71
18.81
15.92
335
337
84.25
158.39
29.44
25.03
22.08
19.14
16.19
337
339
84.75
159.33
29.94
25.45
22.46
19.46
16.47
339
341
85.25
160.27
30.44
25.88
22.83
19.79
16.74
341
343
85.75
161.21
30.94
26.30
23.21
20.11
17.02
343
345
86.25
162.15
31.44
26.73
23.58
20.44
17.29
345
347
86.75
163.09
31.94
27.15
23.96
20.76
17.57
347
349
87.25
164.03
32.44
27.58
24.33
21.09
17.84
349
351
87.75
164.97
32.94
28.00
24.71
21.41
18.12
351
353
88.25
165.91
33.44
28.43
25.08
21.74
18.39
353
355
88.75
166.85
33.94
28.85
25.46
22.06
18.67
355
357
89.25
167.79
34.44
29.28
25.83
22.39
18.94
357
359
89.75
168.73
34.94
29.70
26.21
22.71
19.22
359
361
90.25
169.67
35.44
30.13
26.58
23.04
19.49
361
363
90.75
170.61
35.94
30.55
26.96
23.36
19.77
363
365
91.25
171.55
36.44
30.98
27.33
23.69
20.04
365
367
91.75
172.49
36.94
31.40
27.71
24.01
20.32
367
369
92.25
173.43
37.44
31.83
28.08
24.34
20.59
369
371
92.75
174.37
37.94
32.25
28.46
24.66
20.87
371
373
93.25
175.31
38.44
32.68
28.83
24.99
21.14
373
375
93.75
176.25
38.94
33.10
29.21
25.31
21.42
375
377
94.25
177.19
39.44
33.53
29.58
25.64
21.69
377
379
94.75
178.13
39.94
33.95
29.96
25.96
21.97
379
381
95.25
179.07
40.44
34.38
30.33
26.29
22.24
381
383
95.75
180.01
40.94
34.80
30.71
26.61
22.52
383
385
96.25
180.95
41.44
35.23
31.08
26.94
22.79
385
387
96.75
181.89
41.94
35.65
31.46
27.26
23.07
387
389
97.25
182.83
42.44
36.08
31.83
27.59
23.34
389
391
97.75
183.77
42.94
36.50
32.21
27.91
23.62
391
393
98.25
184.71
43.44
36.93
32.58
28.24
23.89
393
395
98.75
185.65
43.94
37.35
32.96
28.56
24.17
395
397
99.25
186.59
44.44
37.78
33.33
28.89
24.44
397
399
99.75
187.53
44.94
38.20
33.71
29.21
24.72
399
401
100.25
188.47
45.44
38.63
34.08
29.54
24.99
401
403
100.75
189.41
45.94
39.05
34.46
29.86
25.27
403
405
101.25
190.35
46.44
39.48
34.83
30.19
25.54
405
407
101.75
191.29
46.94
39.90
35.21
30.51
25.82
407
409
102.25
192.23
47.44
40.33
35.58
30.84
26.09
409
411
102.75
193.17
47.94
40.75
35.96
31.16
26.37
411
413
103.25
194.11
48.44
41.18
36.33
31.49
26.64
413
415
103.75
195.05
48.94
41.60
36.71
31.81
26.92
415
417
104.25
195.99
49.44
42.03
37.08
32.14
27.19
417
419
104.75
196.93
49.94
42.45
37.46
32.46
27.47
419
421
105.25
197.87
50.44
42.88
37.83
32.79
27.74
421
423
105.75
198.81
50.94
43.30
38.21
33.11
28.02
423
425
106.25
199.75
51.44
43.73
38.58
33.44
28.29
425
427
106.75
200.69
51.94
44.15
38.96
33.76
28.57
427
429
107.25
201.63
52.44
44.58
39.33
34.09
28.84
429
431
107.75
202.57
52.94
45.00
39.71
34.41
29.12
431
433
108.25
203.51
53.44
45.43
40.08
34.74
29.39
433
435
108.75
204.45
53.94
45.85
40.46
35.06
29.67
435
437
109.25
205.39
54.44
46.28
40.83
35.39
29.94
437
439
109.75
206.33
54.94
46.70
41.21
35.71
30.22
439
441
110.25
207.27
55.44
47.13
41.58
36.04
30.49
441
443
110.75
208.21
55.94
47.55
41.96
36.36
30.77
443
445
111.25
209.15
56.44
47.98
42.33
36.69
31.04
445
447
111.75
210.09
56.94
48.40
42.71
37.01
31.32
447
449
112.25
211.03
57.44
48.83
43.08
37.34
31.59
449
451
112.75
211.97
57.94
49.25
43.46
37.66
31.87
451
453
113.25
212.91
58.44
49.68
43.83
37.99
32.14
453
455
113.75
213.85
58.94
50.10
44.21
38.31
32.42
455
457
114.25
214.79
59.44
50.53
44.58
38.64
32.69
457
459
114.75
215.73
59.94
50.95
44.96
38.96
32.97
459
461
115.25
216.67
60.44
51.38
45.33
39.29
33.24
461
463
115.75
217.61
60.94
51.80
45.71
39.61
33.52
463
465
116.25
218.55
61.44
52.23
46.08
39.94
33.79
465
467
116.75
219.49
61.94
52.65
46.46
40.26
34.07
467
469
117.25
220.43
62.44
53.08
46.83
40.59
34.34
469
471
117.75
221.37
62.94
53.50
47.21
40.91
34.62
471
473
118.25
222.31
63.44
53.93
47.58
41.24
34.89
473
475
118.75
223.25
63.94
54.35
47.96
41.56
35.17
475
477
119.25
224.19
64.44
54.78
48.33
41.89
35.44
477
479
119.75
225.13
64.94
55.20
48.71
42.21
35.72
479
481
120.25
226.07
65.44
55.63
49.08
42.54
35.99
481
483
120.75
227.01
65.94
56.05
49.46
42.86
36.27
483
485
121.25
227.95
66.44
56.48
49.83
43.19
36.54
485
487
121.75
228.89
66.94
56.90
50.21
43.51
36.82
487
489
122.25
229.83
67.44
57.33
50.58
43.84
37.09
489
491
122.75
230.77
67.94
57.75
50.96
44.16
37.37
491
493
123.25
231.71
68.44
58.18
51.33
44.49
37.64
493
495
123.75
232.65
68.94
58.60
51.71
44.81
37.92
495
497
124.25
233.59
69.44
59.03
52.08
45.14
38.19
497
499
124.75
234.53
69.94
59.45
52.46
45.46
38.47
499
501
125.25
235.47
70.44
59.88
52.83
45.79
38.74
501
503
125.75
236.41
70.94
60.30
53.21
46.11
39.02
503
505
126.25
237.35
71.44
60.73
53.58
46.44
39.29
505
507
126.75
238.29
71.94
61.15
53.96
46.76
39.57
507
509
127.25
239.23
72.44
61.58
54.33
47.09
39.84
509
511
127.75
240.17
72.94
62.00
54.71
47.41
40.12
511
513
128.25
241.11
73.44
62.43
55.08
47.74
40.39
513
515
128.75
242.05
73.94
62.85
55.46
48.06
40.67
515
517
129.25
242.99
74.44
63.28
55.83
48.39
40.94
517
519
129.75
243.93
74.94
63.70
56.21
48.71
41.22
519
521
130.25
244.87
75.44
64.13
56.58
49.04
41.49
521
523
130.75
245.81
75.94
64.55
56.96
49.36
41.77
523
525
131.25
246.75
76.44
64.98
57.33
49.69
42.04
525
527
131.75
247.69
76.94
65.40
57.71
50.01
42.32
527
529
132.25
248.63
77.44
65.83
58.08
50.34
42.59
529
531
132.75
249.57
77.94
66.25
58.46
50.66
42.87
531
533
133.25
250.51
78.44
66.68
58.83
50.99
43.14
533
535
133.75
251.45
78.94
67.10
59.21
51.31
43.42
535
537
134.25
252.39
79.44
67.53
59.58
51.64
43.69
537
539
134.75
253.33
79.94
67.95
59.96
51.96
43.97
539
541
135.25
254.27
80.44
68.38
60.33
52.29
44.24
541
543
135.75
255.21
80.94
68.80
60.71
52.61
44.52
543
545
136.25
256.15
81.44
69.23
61.08
52.94
44.79
545
547
136.75
257.09
81.94
69.65
61.46
53.26
45.07
547
549
137.25
258.03
82.44
70.08
61.83
53.59
45.34
549
551
137.75
258.97
82.94
70.50
62.21
53.91
45.62
551
553
138.25
259.91
83.44
70.93
62.58
54.24
45.89
553
555
138.75
260.85
83.94
71.35
62.96
54.56
46.17
555
557
139.25
261.79
84.44
71.78
63.33
54.89
46.44
557
559
139.75
262.73
84.94
72.20
63.71
55.21
46.72
559
561
140.25
263.67
85.44
72.63
64.08
55.54
46.99
561
563
140.75
264.61
85.94
73.05
64.46
55.86
47.27
563
565
141.25
265.55
86.44
73.48
64.83
56.19
47.54
565
567
141.75
266.49
86.94
73.90
65.21
56.51
47.82
567
569
142.25
267.43
87.44
74.33
65.58
56.84
48.09
569
571
142.75
268.37
87.94
74.75
65.96
57.16
48.37
571
573
143.25
269.31
88.44
75.18
66.33
57.49
48.64
573
575
143.75
270.25
88.94
75.60
66.71
57.81
48.92
575
577
144.25
271.19
89.44
76.03
67.08
58.14
49.19
577
579
144.75
272.13
89.94
76.45
67.46
58.46
49.47
579
581
145.25
273.07
90.44
76.88
67.83
58.79
49.74
581
583
145.75
274.01
90.94
77.30
68.21
59.11
50.02
583
585
146.25
274.95
91.44
77.73
68.58
59.44
50.29
585
587
146.75
275.89
91.94
78.15
68.96
59.76
50.57
587
589
147.25
276.83
92.44
78.58
69.33
60.09
50.84
589
591
147.75
277.77
92.94
79.00
69.71
60.41
51.12
591
593
148.25
278.71
93.44
79.43
70.08
60.74
51.39
593
595
148.75
279.65
93.94
79.85
70.46
61.06
51.67
595
597
149.25
280.59
94.44
80.28
70.83
61.39
51.94
597
599
149.75
281.53
94.94
80.70
71.21
61.71
52.22
599
601
150.25
282.47
95.44
81.13
71.58
62.04
52.49
601
603
150.75
283.41
95.94
81.55
71.96
62.36
52.77
603
605
151.25
284.35
96.44
81.98
72.33
62.69
53.04
605
607
151.75
285.29
96.94
82.40
72.71
63.01
53.32
607
609
152.25
286.23
97.44
82.83
73.08
63.34
53.59
609
611
152.75
287.17
97.94
83.25
73.46
63.66
53.87
611
613
153.25
288.11
98.44
83.68
73.83
63.99
54.14
613
615
153.75
289.05
98.94
84.10
74.21
64.31
54.42
615
617
154.41
289.99
99.44
84.53
74.58
64.64
54.69
617
619
155.11
290.93
99.94
84.95
74.96
64.96
54.97
619
621
155.81
291.87
100.44
85.38
75.33
65.29
55.24
621
623
156.51
292.81
100.94
85.80
75.71
65.61
55.52
623
625
157.21
293.75
101.63
86.39
76.23
66.06
55.90
625
627
157.91
294.69
102.33
86.98
76.75
66.52
56.28
627
629
158.61
295.63
103.03
87.58
77.28
66.97
56.67
629
631
159.31
296.57
103.73
88.17
77.80
67.43
57.05
631
633
160.01
297.51
104.43
88.77
78.33
67.88
57.44
633
635
160.71
298.45
105.13
89.36
78.85
68.34
57.82
635
637
161.41
299.39
105.83
89.96
79.38
68.79
58.21
637
639
162.11
300.33
106.53
90.55
79.90
69.25
58.59
639
641
162.81
301.27
107.23
91.15
80.43
69.70
58.98
641
643
163.51
302.21
107.93
91.74
80.95
70.16
59.36
643
645
164.21
303.15
108.63
92.34
81.48
70.61
59.75
645
647
164.91
304.09
109.33
92.93
82.00
71.07
60.13
647
649
165.61
305.03
110.03
93.53
82.53
71.52
60.52
649
651
166.31
305.97
110.73
94.12
83.05
71.98
60.90
651
653
167.01
306.91
111.43
94.72
83.58
72.43
61.29
653
655
167.71
307.85
112.13
95.31
84.10
72.89
61.67
655
657
168.41
308.79
112.83
95.91
84.63
73.34
62.06
657
659
169.11
309.73
113.53
96.50
85.15
73.80
62.44
659
661
169.81
310.67
114.23
97.10
85.68
74.25
62.83
661
663
170.51
311.61
114.93
97.69
86.20
74.71
63.21
663
665
171.21
312.55
115.63
98.33
86.79
75.25
63.71
665
667
171.91
313.49
116.33
99.03
87.49
75.95
64.41
667
669
172.61
314.43
117.03
99.73
88.19
76.65
65.11
669
671
173.31
315.37
117.73
100.43
88.89
77.35
65.81
671
673
174.01
316.31
118.43
101.13
89.59
78.05
66.51
673
675
174.71
317.25
119.13
101.83
90.29
78.75
67.21
675
677
175.41
318.19
119.83
102.53
90.99
79.45
67.91
677
679
176.11
319.13
120.53
103.23
91.69
80.15
68.61
679
681
176.81
320.07
121.23
103.93
92.39
80.85
69.31
681
683
177.51
321.01
121.93
104.63
93.09
81.55
70.01
683
685
178.21
321.95
122.63
105.33
93.79
82.25
70.71
685
687
178.91
322.89
123.33
106.03
94.49
82.95
71.41
687
689
179.61
323.83
124.03
106.73
95.19
83.65
72.11
689
691
180.31
324.77
124.73
107.43
95.89
84.35
72.81
691
693
181.01
325.71
125.43
108.13
96.59
85.05
73.51
693
695
181.71
326.65
126.13
108.83
97.29
85.75
74.21
695
697
182.41
327.59
126.83
109.53
97.99
86.45
74.91
697
699
183.11
328.53
127.53
110.23
98.69
87.15
75.61
699
701
183.81
329.47
128.23
110.93
99.39
87.85
76.31
701
703
184.51
330.41
128.93
111.63
100.09
88.55
77.01
703
705
185.21
331.35
129.63
112.33
100.79
89.25
77.71
705
707
185.91
332.29
130.33
113.03
101.49
89.95
78.41
707
709
186.61
333.23
131.03
113.73
102.19
90.65
79.11
709
711
187.31
334.17
131.73
114.43
102.89
91.35
79.81
711
713
188.01
335.11
132.43
115.13
103.59
92.05
80.51
713
715
188.71
336.05
133.13
115.83
104.29
92.75
81.21
715
717
189.41
336.99
133.83
116.53
104.99
93.45
81.91
717
719
190.11
337.93
134.53
117.23
105.69
94.15
82.61
719
721
190.81
338.87
135.23
117.93
106.39
94.85
83.31
721
723
191.51
339.81
135.93
118.63
107.09
95.55
84.01
723
725
192.21
340.75
136.63
119.33
107.79
96.25
84.71
725
727
192.91
341.69
137.33
120.03
108.49
96.95
85.41
727
729
193.61
342.63
138.03
120.73
109.19
97.65
86.11
729
731
194.31
343.57
138.73
121.43
109.89
98.35
86.81
731
733
195.01
344.51
139.43
122.13
110.59
99.05
87.51
733
735
195.71
345.45
140.13
122.83
111.29
99.75
88.21
735
737
196.41
346.39
140.83
123.53
111.99
100.45
88.91
737
739
197.11
347.33
141.53
124.23
112.69
101.15
89.61
739
741
197.81
348.27
142.23
124.93
113.39
101.85
90.31
741
743
198.51
349.21
142.93
125.63
114.09
102.55
91.01
743
745
199.21
350.15
143.63
126.33
114.79
103.25
91.71
745
747
199.91
351.09
144.33
127.03
115.49
103.95
92.41
747
749
200.61
352.03
145.03
127.73
116.19
104.65
93.11
749
751
201.31
352.97
145.73
128.43
116.89
105.35
93.81
751
753
202.01
353.91
146.43
129.13
117.59
106.05
94.51
753
755
202.71
354.85
147.13
129.83
118.29
106.75
95.21
755
757
203.41
355.79
147.83
130.53
118.99
107.45
95.91
757
759
204.11
356.73
148.53
131.23
119.69
108.15
96.61
759
761
204.81
357.67
149.23
131.93
120.39
108.85
97.31
761
763
205.51
358.61
149.93
132.63
121.09
109.55
98.01
763
765
206.21
359.55
150.63
133.33
121.79
110.25
98.71
765
767
206.91
360.49
151.33
134.03
122.49
110.95
99.41
767
769
207.61
361.43
152.03
134.73
123.19
111.65
100.11
769
771
208.31
362.37
152.73
135.43
123.89
112.35
100.81
771
773
209.01
363.31
153.43
136.13
124.59
113.05
101.51
773
775
209.71
364.25
154.13
136.83
125.29
113.75
102.21
775
777
210.41
365.19
154.83
137.53
125.99
114.45
102.91
777
779
211.11
366.13
155.53
138.23
126.69
115.15
103.61
779
781
211.81
367.07
156.23
138.93
127.39
115.85
104.31
781
783
212.51
368.01
156.93
139.63
128.09
116.55
105.01
783
785
213.21
368.95
157.63
140.33
128.79
117.25
105.71
785
787
213.91
369.89
158.33
141.03
129.49
117.95
106.41
787
789
214.61
370.83
159.03
141.73
130.19
118.65
107.11
789
791
215.31
371.77
159.73
142.43
130.89
119.35
107.81
791
793
216.01
372.71
160.43
143.13
131.59
120.05
108.51
793
795
216.71
373.65
161.13
143.83
132.29
120.75
109.21
795
797
217.41
374.59
161.83
144.53
132.99
121.45
109.91
797
799
218.11
375.53
162.53
145.23
133.69
122.15
110.61
799
800
218.46
376.00
162.88
145.58
134.04
122.50
110.96

TABLE C

Where an employee’s Salary of Wages exceeds K800 per fortnight
Column 1
NON-RESIDENT TAXPAYERS
Column 2
WHERE NO DECLARATION IS LODGED
Column 3
WHERE A DECLARATION IS LODGED
Where fortnightly income exceeds K800
K218.46 plus 35 toea for each K1 by which the fortnightly salary exceeds K800.
Where fortnightly income exceeds K800
K376.00 plus 47 toea for each K1 by which the fortnightly salary exceeds K800.
Where fortnightly income exceeds K800
K162.88 plus 35 toea for each K1 by which the fortnightly salary exceeds K800.
Where fortnightly income exceeds K2,692
K880.66 plus 40 toea for each K1 by which the fortnightly salary exceeds K2,692.
Where fortnightly income exceeds K2,700
K827.88 plus 40 toea for each K1 by which the fortnightly salary exceeds K2,700.
Where fortnightly income exceeds K3,654
K1265.46 plus 47 toea for each K1 by which the fortnightly salary exceeds K3,654.
Where fortnightly income exceeds K2,700
K827.88 plus 40 toea for each K1 by which the fortnightly salary exceeds K2,700.
Where a dependant’s declaration has been furnished, the amount of deduction calculated in accordance with the table above is reduced by the amount set out below opposite the number of dependants shown on that form.
1 Dependant
K17.31
3 Dependants
K40.38
2 Dependants
K28.85
4 Dependants
K51.92

PART 1[1] – [2]SALARY AND WAGES WITHHOLDING TAX RATES APPLICABLE FROM 1 JANUARY 2006 UNTIL 31 DECEMBE 2006 TABLES A, B AND C.
TABLE A Applicable 1 January 2006 to 31 December 2006

.
Where an employees Salary or Wages is less than K250 per fortnight
COLUMN 1
COLUMN 2
COLUMN 3
COLUMN 4
SALARY PER FORTNIGHT IN 2006
NON-RESIDENT TAXPAYERS
WHERE NO DECLARATION IS LODGED
WHERE A DECLARATION IS LODGED
0
1
0.25
0.45
0.00
1
3
0.75
1.35
0.00
3
5
1.25
2.25
0.00
5
7
1.75
3.15
0.00
7
9
2.25
4.05
0.00
9
11
2.75
4.95
0.00
11
13
3.25
5.85
0.00
13
15
3.75
6.75
0.00
15
17
4.25
7.65
0.00
17
19
4.75
8.55
0.00
19
21
5.25
9.45
0.00
21
23
5.75
10.35
0.00
23
25
6.25
11.25
0.00
25
27
6.75
12.15
0.00
27
29
7.25
13.05
0.00
29
31
7.75
13.95
0.00
31
33
8.25
14.85
0.00
33
35
8.75
15.75
0.00
35
37
9.25
16.65
0.00
37
39
9.75
17.55
0.00
39
41
10.25
18.45
0.00
41
43
10.75
19.35
0.00
43
45
11.25
20.25
0.00
45
47
11.75
21.15
0.00
47
49
12.25
22.05
0.00
49
51
12.75
22.95
0.00
51
53
13.25
23.85
0.00
53
55
13.75
24.75
0.00
55
57
14.25
25.65
0.00
57
59
14.75
26.55
0.00
59
61
15.25
27.45
0.00
61
63
15.75
28.35
0.00
63
65
16.25
29.25
0.00
65
67
16.75
30.15
0.00
67
69
17.25
31.05
0.00
69
71
17.75
31.95
0.00
71
73
18.25
32.85
0.00
73
75
18.75
33.75
0.00
75
77
19.25
34.65
0.00
77
79
19.75
35.55
0.00
79
81
20.25
36.45
0.00
81
83
20.75
37.35
0.00
83
85
21.25
38.25
0.00
85
87
21.75
39.15
0.00
87
89
22.25
40.05
0.00
89
91
22.75
40.95
0.00
91
93
23.25
41.85
0.00
93
95
23.75
42.75
0.00
95
97
24.25
43.65
0.00
97
99
24.75
44.55
0.00
99
101
25.25
45.45
0.00
101
103
25.75
46.35
0.00
103
105
26.25
47.25
0.00
105
107
26.75
48.15
0.00
107
109
27.25
49.05
0.00
109
111
27.75
49.95
0.00
111
113
28.25
50.85
0.00
113
115
28.75
51.75
0.00
115
117
29.25
52.65
0.00
117
119
29.75
53.55
0.00
119
121
30.25
54.45
0.00
121
123
30.75
55.35
0.00
123
125
31.25
56.25
0.00
125
127
31.75
57.15
0.00
127
129
32.25
58.05
0.00
129
131
32.75
58.95
0.00
131
133
33.25
59.85
0.00
133
135
33.75
60.75
0.00
135
137
34.25
61.65
0.00
137
139
34.75
62.55
0.00
139
141
35.25
63.45
0.00
141
143
35.75
64.35
0.00
143
145
36.25
65.25
0.00
145
147
36.75
66.15
0.00
147
149
37.25
67.05
0.00
149
151
37.75
67.95
0.00
151
153
38.25
68.85
0.00
153
155
38.75
69.75
0.00
155
157
39.25
70.65
0.00
157
159
39.75
71.55
0.00
159
161
40.25
72.45
0.00
161
163
40.75
73.35
0.00
163
165
41.25
74.25
0.00
165
167
41.75
75.15
0.00
169
171
42.75
76.95
0.00
171
173
43.25
77.85
0.00
173
175
43.75
78.75
0.00
175
177
44.25
79.65
0.00
177
179
44.75
80.55
0.00
179
181
45.25
81.45
0.00
181
183
45.75
82.35
0.00
183
185
46.25
83.25
0.00
185
187
46.75
84.15
0.00
187
189
47.25
85.05
0.00
189
191
47.75
85.95
0.00
191
193
48.25
86.85
0.00
193
195
48.75
87.75
0.00
195
197
49.25
88.65
0.00
197
199
49.75
89.55
0.00
199
201
50.25
90.45
0.00
201
203
50.75
91.35
0.00
203
205
51.25
92.25
0.00
205
207
51.75
93.15
0.00
207
209
52.25
94.05
0.00
209
211
52.75
94.95
0.00
211
213
53.25
95.85
0.00
213
215
53.75
96.75
0.00
215
217
54.25
97.65
0.00
217
219
54.75
98.55
0.00
219
221
55.25
99.45
0.00
221
223
55.75
100.35
0.00
223
225
56.25
101.25
0.00
225
227
56.75
102.15
0.00
227
229
57.25
103.05
0.00
229
231
57.75
103.95
0.00
231
233
58.25
104.85
0.00
233
235
58.75
105.75
0.00
235
237
59.25
106.65
0.00
237
239
59.75
107.55
0.00
239
241
60.25
108.45
0.00
241
243
60.75
109.35
0.00
243
245
61.25
110.25
0.00
245
247
61.75
111.15
0.00
247
249
62.25
112.05
0.00
249
250
62.50
112.50
0.00

TABLE B applicable from 1 January 2006 to 31 December 2006

‘
Where an employees Salary or Wages is less than K250 per fortnight but is less than K800 per fortnight
COLUMN 1
COLUMN 2
COLUMN 3
COLUMN 4
SALARY PER FORNIGHT IN 2006
NON-RESIDENT TAXPAYERS
WHERE NO DECLARATION IS LODGED
WHERE A DECLARATION IS LODGED




NUMBER OF DEPENDANTS
EXCEEDINGH
NOT EXCEEDING

NONE
1
2
3 OR MORE
250
253
63.25
113.85
0.75
0.00
0.00
0.00
253
255
63.75
114.75
1.25
0.00
0.00
0.00
255
257
64.25
115.65
1.75
0.02
0.00
0.00
257
259
64.75
116.55
2.25
0.52
0.00
0.00
259
261
65.25
117.45
2.75
1.02
0.00
0.00
261
263
65.75
118.35
3.25
1.52
0.37
0.00
263
265
66.25
119.25
3.75
1.02
0.87
0.00
265
267
66.75
120.15
4.25
2.52
1.37
0.21
267
269
67.25
121.05
4.75
3.02
1.87
0.71
269
271
67.75
121.95
5.25
3.52
2.37
1.21
271
273
68.25
122.85
5.75
4.02
2.87
1.71
273
275
68.75
123.75
6.25
4.52
3.37
2.21
275
277
69.25
124.65
6.75
5.02
3.87
2.71
277
279
69.75
125.55
7.25
5.52
4.37
3.21
279
281
70.25
126.45
7.75
6.02
4.87
3.71
281
283
70.75
127.35
8.25
6.52
5.37
4.21
283
285
71.25
128.25
8.75
7.02
5.87
4.71
285
287
71.75
129.15
9.25
7.52
6.37
5.21
287
289
72.25
130.05
9.75
8.02
6.87
5.71
289
291
72.75
130.95
10.25
8.52
7.37
6.21
291
293
73.25
131.85
10.75
9.02
7.87
6.71
293
295
73.75
132.75
11.25
9.52
8.37
7.21
295
297
74.25
133.65
11.75
9.99
8.81
7.64
297
299
74.75
134.55
12.25
10.41
9.19
7.96
299
301
75.25
135.45
12.75
10.84
9.56
8.29
301
303
75.75
136.35
13.25
11.26
9.94
8.61
303
305
76.25
137.25
13.75
11.69
10.31
8.94
305
307
76.75
138.15
14.25
12.11
10.69
9.26
307
309
77.25
139.05
14.75
12.54
11.06
9.59
309
311
77.75
139.95
15.25
12.96
11.44
9.91
311
313
78.25
140.85
15.75
13.39
11.81
10.24
313
315
78.75
141.75
16.25
13.81
12.19
10.56
315
317
79.25
142.65
16.75
14.24
12.56
10.89
317
319
79.75
143.55
17.25
14.66
12.94
11.21
319
321
80.25
144.45
17.75
15.09
13.31
11.54
321
323
80.75
145.35
18.25
15.51
13.69
11.86
323
325
81.25
146.25
18.75
15.94
143.06
12.19
325
327
81.75
147.15
19.25
16.36
14.44
12.51
327
329
82.25
148.05
19.75
16.79
14.81
12.84
329
331
82.75
148.95
20.25
17.21
15.91
13.16
331
333
83.25
149.85
20.75
17.64
15.56
13.49
333
335
83.75
150.75
21.25
18.06
15.94
13.81
335
337
84.25
151.65
21.75
18.49
16.31
14.14
337
339
84.75
152.55
22.25
18.91
16.69
14.46
339
341
85.25
153.45
22.75
19.34
17.06
14.79
341
343
85.75
154.35
23.25
19.76
17.44
15.11
343
345
86.25
155.25
23.75
20.19
17.81
15.44
345
347
86.75
156.15
24.25
20.61
18.19
15.76
347
349
87.25
157.05
24.75
21.04
18.56
16.09
349
351
87.75
157.95
25.25
21.46
18.94
16.41
351
353
88.25
158.85
25.75
21.89
19.31
16.74
353
355
88.75
159.75
26.25
22.31
19.69
17.06
355
357
89.25
160.65
26.75
22.74
20.06
17.39
357
359
89.75
161.55
27.25
23.16
20.44
17.71
359
361
90.25
162.45
27.75
23.59
20.81
18.04
361
363
90.75
163.35
28.25
24.01
21.19
18.36
363
365
91.25
164.25
28.75
24.44
21.56
18.69
365
367
91.75
165.15
29.25
24.86
21.94
19.01
367
369
92.25
166.05
29.75
25.29
22.31
19.34
369
371
92.75
166.95
30.25
25.71
22.69
19.66
371
373
93.25
167.85
30.75
26.14
23.06
19.99
373
375
93.75
168.75
31.25
26.56
23.44
20.31
375
377
94.25
169.65
31.75
26.99
23.81
20.64
377
379
94.75
170.55
32.25
27.41
24.19
20.96
379
381
95.25
171.45
32.75
27.84
24.56
21.29
381
383
95.75
172.35
33.25
28.26
24.94
21.61
383
385
96.25
173.25
33.75
28.69
25.31
21.94
385
387
96.75
174.15
34.25
29.11
25.69
22.26
387
389
97.25
175.05
34.75
29.54
26.06
22.59
389
391
97.75
175.95
35.25
29.96
26.44
22.91
391
393
98.25
176.85
35.75
30.39
26.81
23.24
393
395
98.75
177.75
36.25
30.81
27.19
23.56
395
397
98.25
178.65
36.75
31.24
27.56
23.89
397
399
99.75
179.55
37.25
31.66
27.94
24.21
399
401
100.25
180.45
37.75
32.09
28.31
24.54
401
403
100.75
181.35
38.25
32.51
28.69
24.86
403
405
101.25
182.25
38.75
32.94
29.06
25.19
405
407
101.75
183.15
39.25
33.36
29.44
25.51
407
409
102.25
184.05
39.75
33.79
29.81
25.84
409
411
102.75
184.95
40.25
34.21
30.19
26.16
411
413
103.25
185.85
40.75
34.64
30.56
26.49
413
415
103.75
186.75
41.25
35.06
30.94
26.81
415
417
104.25
187.65
41.75
35.49
31.31
27.14
417
419
104.75
188.55
42.25
35.91
31.69
27.46
419
421
105.25
189.45
42.75
36.34
32.06
27.79
421
423
105.75
190.35
43.25
36.76
32.44
28.11
423
425
106.25
191.25
43.75
37.19
32.81
28.44
425
427
106.75
192.15
44.25
37.61
33.19
28.76
427
429
107.25
193.05
44.75
38.04
33.56
29.09
429
431
107.75
193.95
45.25
38.46
33.94
29.41
431
433
108.25
194.85
45.75
38.89
34.31
29.74
433
435
108.75
195.75
46.25
39.31
34.69
30.06
435
437
109.25
196.65
46.75
39.74
35.06
30.39
437
439
109.75
197.55
47.25
40.16
35.44
30.71
439
441
110.25
198.45
47.75
40.59
35.81
31.04
441
443
110.75
199.35
48.25
41.01
36.19
31.36
443
445
111.25
200.25
48.75
41.44
36.56
31.69
445
447
111.75
201.15
49.25
41.86
36.94
32.01
447
449
112.25
202.05
49.75
42.29
37.31
32.34
449
451
112.75
202.95
50.25
42.71
37.69
32.66
451
453
113.25
203.85
50.75
43.14
38.06
32.99
453
455
113.75
204.75
51.25
43.56
38.44
33.31
455
457
114.25
205.65
51.75
43.99
38.81
33.64
457
459
114.75
206.55
52.25
44.41
39.19
33.96
459
461
115.25
207.45
52.75
44.84
39.56
34.29
461
463
115.75
208.35
53.25
45.26
39.94
34.61
463
465
116.25
209.25
53.75
45.69
40.31
34.94
465
467
116.75
210.15
54.25
46.11
40.69
35.26
467
469
117.25
211.05
54.75
46.54
41.06
35.59
469
471
117.75
211.95
55.25
46.96
41.44
35.91
471
473
118.25
212.85
55.75
47.39
41.81
36.24
473
475
118.75
213.75
56.25
47.81
42.19
36.56
475
477
119.25
214.65
56.75
48.24
42.56
36.89
477
479
119.75
215.55
57.25
48.66
42.94
37.21
479
481
120.25
216.45
57.75
49.09
43.31
37.54
481
483
120.75
217.35
58.25
49.51
43.69
37.86
483
485
121.25
218.25
58.75
49.94
44.06
38.19
485
487
121.75
219.15
59.25
59.36
44.44
38.51
487
489
122.25
220.05
59.75
50.79
44.81
38.84
489
491
122.75
220.95
60.25
51.21
45.19
39.16
491
493
123.25
221.85
60.75
51.64
45.56
39.49
493
495
123.75
222.75
61.25
52.06
45.94
39.81
495
497
124.25
223.65
61.75
52.49
46.31
40.14
497
499
124.75
224.55
62.25
52.91
46.69
40.46
499
501
125.25
225.45
62.75
53.34
47.06
40.79
501
5030
125.75
226.35
63.25
53.76
47.44
41.11
5030
505
1256.25
227.25
63.75
54.19
47.81
41.44
505
507
126.75
228.15
64.25
54.61
48.19
41.76
507
509
127.25
229.05
64.75
55.04
48.56
42.09
509
511
127.75
229.95
65.25
55.46
48.94
42.41
511
513
128.25
230.85
65.75
55.89
49.31
42.74
513
515
128.75
231.75
66.25
56.31
49.69
43.06
515
517
129.25
232.65
66.75
56.74
50.06
43.39
517
519
129.75
233.55
67.25
57.16
50.44
43.71
519
521
130.25
234.45
67.75
57.59
50.81
44.04
521
523
130.75
235.35
68.25
58.01
51.19
44.36
523
525
131.25
236.25
68.75
58.44
51.56
44.69
525
527
131.75
237.15
69.25
58.86
51.94
45.01
527
529
132.25
238.05
69.75
59.25
52.31
45.34
529
531
132.75
238.95
70.25
59.71
52.69
45.66
531
533
133.25
239.85
70.75
60.14
53.06
45.99
533
535
133.75
240.75
71.25
60.56
53.44
46.31
535
537
134.25
241.65
71.75
60.99
53.81
46.64
537
539
134.75
242.55
72.25
61.41
54.19
46.96
539
541
135.25
243.45
72.75
61.84
54.56
47.29
541
543
135.75
244.35
73.25
62.26
54.94
47.61
543
545
136.25
245.25
73.75
62.69
55.31
47.94
545
547
136.75
246.15
74.25
63.11
55.69
48.26
547
549
137.25
247.05
74.75
63.54
56.06
48.59
549
551
137.75
247.95
75.25
63.96
56.44
48.91
551
553
138.25
248.85
75.75
64.39
56.81
49.24
553
555
138.75
249.75
76.25
64.81
57.19
49.56
555
557
139.25
250.65
76.75
65.24
57.56
49.89
557
559
139.75
251.55
77.25
65.66
57.94
50.21
559
561
140.25
252.45
77.75
66.09
58.31
50.54
561
563
140.75
253.35
78.25
66.51
58.69
50.86
563
565
141.25
254.25
78.75
66.94
59.06
51.19
565
567
141.75
255.15
79.25
67.36
59.44
51.51
567
569
142.25
256.05
79.75
67.79
59.81
51.84
569
571
142.75
256.95
80.25
68.21
60.19
52.16
571
573
143.25
257.85
80.75
68.64
60.56
52.49
573
575
143.75
258.75
81.25
69.06
60.94
52..81
575
577
144.25
259.65
81.75
69.49
61.31
53.14
577
579
144.75
260.55
82.25
69.91
60.69
53.46
579
581
145.25
261..45
82.75
70.34
62.06
53.79
581
583
145.75
262.35
83.25
70.76
62.44
54.11
583
585
146.25
263.25
83.75
71.19
62.81
54.44
585
5857
146.75
264.15
84.25
71.61
63.19
54.76
5857
589
147.25
265.05
84.75
72.04
63.56
55.09
589
591
147.75
265.95
85.25
72.46
63.94
55.41
591
593
148.25
266.85
85.75
72.89
64.31
55.74
593
595
148.75
267.75
86.25
73.31
64.69
56.06
595
597
149.25
268.65
86.75
73.74
65.06
56.39
597
599
149.75
269.55
87.25
74.16
65.44
56.71
599
601
150.25
270.45
87.75
74.59
65.81
57.04
601
603
150.75
271.35
88.25
75.01
66.19
57.36
603
605
151.25
272.25
88.75
75.44
66.56
57.69
605
607
151.75
273.15
89.25
75.86
66.94
58.01
607
609
152.25
274.05
89.75
76.29
67.31
58.34
609
611
152.75
274.95
90.25
76.71
67.69
58.66
611
613
153.25
275.85
90.75
77.14
68.06
58.99
613
615
153.75
276.75
91.25
77.56
68.44
59.31
615
617
154.25
277.65
91.75
77.99
68.81
59.64
617
619
154.75
278.55
92.25
78.41
69.19
59.96
619
621
155.25
279.45
92.75
78.84
69.56
60.29
621
623
155.75
280.35
93.25
79.26
69.94
60.61
623
625
156.25
281.25
93.75
79.69
70.31
60.94
625
627
156.75
282.15
94.25
80.11
70.69
61.26
627
629
157.25
283.05
94.75
80.54
71.06
61.59
629
631
157.75
283.95
95.25
80.96
71.44
61.91
631
633
158.25
284.85
95.75
81.39
71.81
62.24
633
635
158.75
285.75
96.25
81.81
72.19
62.56
635
637
159.25
286..65
96.75
82.24
72.56
62.89
637
639
159.75
287.55
97.25
82.66
72.94
63.21
639
641
160.25
288.45
97.75
93.09
73.31
63.54
641
643
160.75
289.35
98.25
83.51
73.69
63.86
643
645
161.25
290.25
98.75
83.94
74.06
64.19
645
647
161.75
291.15
99.25
84.36
74.44
64.51
647
649
162.25
292.05
99.75
84.79
74.81
64.84
649
651
162.75
292.95
100.25
85.21
75.19
65.16
651
653
163.25
293.85
100.75
85.64
75.56
65.49
653
655
163.75
294.75
101.25
86.06
75.94
65.81
655
657
164.25
295.65
101.75
86.49
76.31
66.14
657
659
164.75
296.55
102.25
86.91
76.69
66.46
659
661
165.25
297.45
102.75
87.34
77.06
66.79
661
663
165.75
298.35
103.25
87.76
77.44
67.11
663
665
166.25
299.25
103.75
88.19
77.81
67.44
665
667
166.75
300.15
104.25
88.61
78.19
67.76
667
669
167.25
301.05
104.75
89.04
78.56
68.09
669
671
167.75
301.95
105.25
89.46
78.94
68.41
671
673
16825
302.85
105.75
89.89
79.31
68.74
673
675
168.75
303.75
106.25
90.31
79.69
69.06
675
677
169.25
304.65
106.75
90.74
80.06
69.39
677
679
169.75
305.55
107.25
91.16
80.44
69.71
679
681
170.25
306.45
107.75
91.59
80.81
70.04
681
683
170.75
307.35
108.25
92.01
81.19
70.36
683
685
171.25
308.25
108.75
92.44
81.56
70.69
685
687
171.75
309.15
109.25
92.86
81.94
71.01
687
689
172.25
310.05
109.75
93.29
82.31
71.34
689
691
172.75
310.95
110.25
93.71
82.69
71.66
691
693
173.25
311.85
110.75
94.14
83.06
71.99
693
695
173.88
312.75
111.25
94.56
83.44
72.31
695
697
174.48
313.65
111.75
94.99
83.81
72.64
697
699
175.08
314.55
112.25
95.41
84.19
72.96
699
701
175.68
315.45
112.80
95.88
84.60
73.32
701
703
176.28
316.35
113.40
96.39
85.05
73.71
703
705
176.88
317.25
114.00
96.90
85.50
74.10
705
707
177.48
318.15
114.60
97.41
85.95
74.49
707
709
178.08
319.05
115.20
97.92
86.40
74.88
709
711
178.68
319.95
115.80
98.49
86.95
75.42
711
713
179.28
320.85
116.40
99.09
87.55
76.02
713
715
179.88
321.75
117.00
99.69
88.15
76.62
715
717
180.48
322.65
117.60
100.29
88.75
77.22
717
719
180.08
323.55
118.20
100.89
89.35
77.82
719
721
181.68
324.45
118.80
101.49
89.95
78.42
721
723
182.28
325.35
119.40
102.09
90.55
79.02
723
725
182.88
326.25
120.00
102.69
91.15
79.62
725
727
183.48
327.15
120.60
103.29
91.75
80.22
727
729
184.08
328.05
121.20
103.89
92.35
80.82
729
731
184.68
328.95
121.80
104.49
92.95
81.42
731
733
184.68
329.85
122.40
105.09
93.55
82.02
733
735
185.28
330.75
123.00
105..69
94.15
82.62
735
737
186.48
331.65
123.60
106.29
94.75
83.22
737
739
187.08
332.55
124.20
106.89
95.35
83.82
739
741
187.68
333.45
124.80
107.49
95.95
84.42
741
743
188.28
334.35
125.40
108.09
96.55
85.02
743
745
188.88
335.25
126.00
108.69
97.15
85.62
745
747
189.48
336.15
126.60
109.29
97.75
86.22
747
749
190.08
337.05
127.20
109.89
98.35
86.82
749
751
190.68
337.95
127.80
110.49
98.95
87.42
751
753
191.28
338.85
128.40
111.09
99.55
88.02
753
755
191.88
339.75
129.00
111.69
100.15
88.62
755
757
192.48
340.65
129.60
112.29
100.75
89.22
757
759
193.08
341.55
130.20
112.89
101.35
89.82
759
761
193.68
342.45
130.80
113.49
101.95
90.42
761
763
194.28
343.35
131.40
114.09
102.55
91.02
763
765
194.88
344.25
132.00
114.69
103.15
91.62
765
767
195.48
345.15
132.60
115.29
103.75
92.22
767
769
196.08
346.05
133.20
115.89
104.35
92.82
769
771
196.68
346.95
133.80
116.49
104.95
93.42
771
773
197.28
347.85
134.40
117.09
105.55
94.02
773
775
197.88
348.75
135.00
117.69
106.15
94.62
775
777
198.48
349.65
135.60
118.29
106.75
95.22
777
779
199.08
350.55
136.20
118.89
107.35
95.82
779
781
199.68
351.45
136.80
119.49
107.95
96.42
781
783
200.28
352.35
137.40
120.09
108.55
97.02
783
785
200.88
353.25
138.00
120.69
109.15
97.62
785
787
201.48
354.15
138.60
121.29
109.75
98.22
787
789
202.08
355.05
139.20
121.89
110.35
98.82
789
791
202.68
355.95
139.80
122.49
110.95
99.42
791
793
203.28
356.85
140.40
123.09
111.55
100.02
793
795
203.88
357.75
141.00
123.69
112.15
100.62
795
797
204.48
358.65
141.60
124.29
112.75
101.22
797
799
205.08
359.55
142.20
124.89
113.35
101.82
799
800
205.38
360.00
142.50
125.19
113.65
102.12

TABLE C applicable from 1 January to 31 December 2006

.
Where employee’s Salary or Wages exceeds K800 per fortnight in the year 2006
COLUMN 1
COLUMN 2
COLUMN 3
NON-RESIDENT TAXPAYERS
WHERE NO DECLARATION IS LODGED
WHERE A DECLARATION IS LODGED
Where fortnightly income exceeds K800.
Where fortnightly income exceeds K800.
Where fortnightly income exceeds K800.
K205.38 plus 30 toea for each K1 by which the fortnightly salary exceeds K800.
K360.00 plus 45 toea for each K1 by which the fortnightly salary exceeds K800.
K142.50 plus 30 toea for each K1 by which the fortnightly salary exceeds K800.
Where fortnightly income exceeds K1,269.
Where fortnightly income exceeds K1,277.
K346.15 plus 35 toea for each K1 by which the fortnightly salary exceeds K1,269.
K285.60 plus 35 toea for each K1 by which the fortnightly salary exceeds K1,277.
Where fortnightly income exceeds K2,692.
Where fortnightly income exceeds K2,700.
K844.23 plus 40 toea for each K1 by which the fortnightly salary exceeds K2,692.
K783.65 plus 40 toea for each K1 by which the fortnightly salary exceeds K2,700.
Where fortnightly income exceeds K5,769.
Where fortnightly income exceeds K5,777.
K2,075.00 plus 45 toea for each K1 by which the fortnightly salary exceeds K5,769.
K2,014.42 plus 45 toea for each K1 by which the fortnightly salary exceeds K5,777.
Where a dependant’s declaration has been furnished, the amount of deduction calculated in accordance with Column 3 of the table above is reduced by the amount set out below opposite the number of dependants shown on that form.
1 Dependant
K17.31
2 Dependants
K28.85
3 or more Dependants
K40.38

SALARY AND WAGES WITHHOLDING TAX RATES APPLICABLE FROM 1 JANUARY 2007

TABLES A, B, AND C. TABLE A applicable from 1 January 2007
Where an employees Salary or Wages is less than K250 per fortnight
COLUMN 1
COLUMN 2
COLUMN 3
COLUMN 4
SALARY PER FORTNIGHT
NON-RESIDENT TAXPAYERS
WHERE NO DECLARATION IS LODGED
WHERE A DECLARATION IS LODGED
EXCEEDING
NOT EXCEEDING


0
1
0.25
0.42
0.00
1
3
0.75
1.26
0.00
3
5
1.25
2.10
0.00
5
7
1.75
2.94
0.00
7
9
2.25
3.78
0.00
9
11
2.75
4.62
0.00
11
13
3.25
5.46
0.00
13
15
3.75
6.30
0.00
15
17
4.25
7.14
0.00
17
19
4.75
7.98
0.00
19
21
5.25
8.82
0.00
21
23
5.75
9.66
0.00
23
25
6.25
10.50
0.00
25
27
6.75
11.34
0.00
27
29
7.25
12.18
0.00
29
31
7.75
13.02
0.00
31
33
8.25
13.86
0.00
33
35
8.75
14.70
0.00
35
37
9.25
15.54
0.00
37
39
9.75
16.38
0.00
39
41
10.25
17.22
0.00
41
43
10.75
18.06
0.00
43
45
11.25
18.90
0.00
45
47
11.75
19.74
0.00
47
49
12.25
20.58
0.00
49
51
12.75
21.42
0.00
51
53
13.25
22.26
0.00
53
55
13.75
23.10
0.00
55
57
14.25
23.94
0.00
57
59
14.75
24.78
0.00
59
61
15.25
25.62
0.00
61
63
15.75
26.46
0.00
63
65
16.25
27.30
0.00
65
67
16.75
28.14
0.00
67
69
17.25
28.98
0.00
69
71
17.75
29.82
0.00
71
73
18.25
30.66
0.00
73
75
18.75
31.50
0.00
75
77
19.25
32.34
0.00
77
79
19.75
33.18
0.00
79
81
20.25
34.02
0.00
81
83
20.75
34.86
0.00
83
85
21.25
35.70
0.00
85
87
21.75
36.54
0.00
87
89
22.25
37.38
0.00
89
91
22.75
38.22
0.00
91
93
23.25
39.06
0.00
93
95
23.75
39.90
0.00
95
97
24.25
40.74
0.00
97
99
24.75
41.58
0.00
99
101
25.25
42.42
0.00
101
103
25.75
43.26
0.00
103
105
26.25
44.10
0.00
105
107
26.75
44.94
0.00
107
109
27.25
45.78
0.00
109
111
27.75
46.62
0.00
111
113
28.25
47.46
0.00
113
115
28.75
48.30
0.00
115
117
29.25
49.14
0.00
117
119
29.75
49.98
0.00
119
121
30.25
50.82
0.00
121
123
30.75
51.66
0.00
123
125
31.25
52.50
0.00
125
127
31.75
53.34
0.00
127
129
32.25
54.18
0.00
129
131
32.75
55.02
0.00
131
133
33.25
55.86
0.00
133
135
33.75
56.70
0.00
135
137
34.25
57.54
0.00
137
139
34.75
58.38
0.00
139
141
35.25
59.22
0.00
141
143
35.75
60.06
0.00
143
145
36.25
60.90
0.00
145
147
36.75
61.74
0.00
147
149
37.25
62.58
0.00
149
151
37.75
63.42
0.00
151
153
38.25
64.26
0.00
153
155
38.75
65.10
0.00
155
157
39.25
65.940
0.00
157
159
39.75
66.78
0.00
159
161
40.25
67.62
0.00
161
163
40.75
68.46
0.00
163
165
41.25
69.30
0.00
165
167
41.75
70.14
0.00
169
171
42.75
71.82
0.00
171
173
43.25
72.66
0.00
173
175
43.75
73.50
0.00
175
177
44.25
74.34
0.00
177
179
44.75
75.18
0.00
179
181
45.25
76.02
0.00
181
183
45.75
76.86
0.00
183
185
46.25
77.70
0.00
185
187
46.75
78.54
0.00
187
189
47.25
79.38
0.00
189
191
47.75
80.22
0.00
191
193
48.25
81.06
0.00
193
195
48.75
81.90
0.00
195
197
49.25
82.74
0.00
197
199
49.75
83.58
0.00
199
201
50.25
84.42
0.00
201
203
50.75
85.26
0.00
203
205
51.25
86.10
0.00
205
207
51.75
86.94
0.00
207
209
52.25
87.78
0.00
209
211
52.75
88.62
0.00
211
213
53.25
89.46
0.00
213
215
53.75
90.30
0.00
215
217
54.25
91.14
0.00
217
219
54.75
91.98
0.00
219
221
55.25
92.82
0.00
221
223
55.75
93.66
0.00
223
225
56.25
94.50
0.00
225
227
56.75
95.34
0.00
227
229
57.25
96.18
0.00
229
231
57.75
97.02
0.00
231
233
58.25
97.86
0.00
233
235
58.75
98.70
0.00
235
237
59.25
99.54
0.00
237
239
59.75
100..38
0.00
239
241
60.25
101.22
0.00
241
243
60.75
102.06
0.00
243
245
61.25
102.90
0.00
245
247
61.75
103.74
0.00
247
249
62.25
104.58
0.00
249
251
62.75
105.42
0.00
251
253
63.25
106.26
0.00
253
255
63.75
107.10
0.00
255
257
64.25
107.94
0.00
257
259
64.75
108.78
0.00
259
261
65.25
109.62
0.00

TABLE B applicable from 1 January 2007

.
Where an employees Salary or Wages is less than K250 per fortnight but is less than K800 per fortnight
COLUMN 1
COLUMN 2
COLUMN 3
COLUMN 4
SALARY PER FORNIGHT
NON-RESIDENT TAXPAYERS
WHERE NO DECLARATION IS LODGED
WHERE A DECLARATION IS LODGED




NUMBER OF DEPENDANTS
EXCEEDING
NOT EXCEEDING

NONE
1
2
3 OR MORE
261
263
65.75
110.46
0.37
0.00
0.00
0.00
263
265
66.25
111.30
0.87
0.00
0.00
0.00
265
267
66.75
112.14
1.37
0.00
0.00
0.00
267
269
67.25
112.98
1.87
0.13
0.00
0.00
269
271
67.75
113.82
2.37
0.63
0.00
0.00
271
273
68.25
114.66
2.87
1.13
0.00
0.00
273
275
68.75
115.50
3.37
1.63
0.48
0.00
275
277
69.25
116.34
3.87
2.13
1.48
0.00
277
279
69.75
117.18
4.37
2.63
1.48
0.33
279
281
70.25
118.02
4.87
3.13
1.98
0.83
281
283
70.75
118.86
5.37
3.63
2.48
1.33
283
285
71.25
119.70
5.87
4.13
2.98
1.83
285
287
71.75
120.54
6.37
4.63
3.48
2.33
287
289
72.25
121.38
6.87
5.13
3.98
2.83
289
291
72.75
122.22
7.37
5.63
4.48
3.33
291
293
73.25
123.06
7.87
6.13
4.98
3.83
293
295
73.75
123.90
8.37
6.63
5.48
4.33
295
297
74.25
124.74
8.87
7.13
5.98
4.83
297
299
74.75
125.58
9.37
7.63
6.48
5.33
299
301
75.25
126.42
9.87
8.13
6.98
5.83
301
303
75.75
127.26
10.37
8.63
7.48
6.33
303
305
76.25
128.10
10.87
9.13
7.98
6.83
305
307
76.75
128.94
11.37
9.63
8.48
7.33
307
309
77.25
129.78
11.87
10.09
8.90
7.71
309
311
77.75
130.62
12.37
10.51
9.27
8.04
311
313
78.25
131.46
12.87
10.94
9.65
8.36
313
315
78.75
132.30
13.37
11.36
10.02
8.69
315
317
79.25
133.14
13.87
11.79
10.40
9.01
317
319
79.75
133.98
14.37
12.21
10.77
9.34
319
321
80.25
134.82
14.87
12.64
11.15
9.66
321
323
80.75
135.66
15.37
13.06
11.52
9.99
323
325
81.25
136.50
15.87
13.49
11.90
10.31
325
327
81.75
137.34
16.37
13.91
12.27
10.64
327
329
82.25
138.18
16.87
14.34
12.65
10.96
329
331
82.75
139.02
17.37
14.76
13.02
11.29
331
333
83.25
139.86
17.87
15.19
13.40
11.61
333
335
83.75
140.70
18.37
15.61
13.77
11.94
335
337
84.25
141.54
18.87
16.04
14.15
12.26
337
339
84.75
142.38
19.37
16.46
14.52
12.59
339
341
85.25
143.22
19.87
16.89
14.90
12.91
341
343
85.75
144.06
20.37
17.31
15.27
13.24
343
345
86.25
144.90
20.87
17.74
15.65
13.56
345
347
86.75
145.74
21.37
18.16
16.02
13.89
347
349
87.25
146.58
21.87
18.59
16.40
14.21
349
351
87.75
147.42
22.37
19.01
16.77
14.54
351
353
88.25
148.26
22.87
19.44
17.15
14.86
353
355
88.75
149.10
23.37
19.86
17.52
15.19
355
357
89.25
149.94
23.87
20.29
17.90
15.51
357
359
89.75
150.78
24.37
20.71
18.27
15.84
359
361
90.25
151.62
24.87
21.14
18.65
16.16
361
363
90.75
152.46
25.37
21.56
19.02
16.49
363
365
91.25
153.30
25.87
21.99
19.40
16.81
365
367
91.75
154.14
26.37
22.41
19.77
17.14
367
369
92.25
154.98
26.87
22.84
20.15
17.46
369
371
92.75
155.82
27.37
23.26
20.52
17.79
371
373
93.25
156.66
27.87
23.69
20.90
18.11
373
375
93.75
157.50
28.37
24.11
21.27
18.44
375
377
94.25
158.34
28.87
24.54
21.65
18.76
377
379
94.75
159.18
29.37
24.65
22.02
19.09
379
381
95.25
160.02
29.87
25.39
22.40
19.41
381
383
95.75
160.86
30.37
25.81
22.77
19.74
383
385
96.25
161.70
30.87
26.24
23.15
20.06
385
387
96.75
162.54
31.37
26.66
23.52
20.39
387
389
97.25
163.38
31.87
27.09
23.90
20.71
389
391
97.75
164.22
32.37
27.51
24.27
21.04
391
393
98.25
165.06
32.87
27.94
24.65
21.36
393
395
98.75
165.90
33.37
28.36
25.02
21.69
395
397
99.25
166.74
33.87
28.79
25.40
22.01
397
399
99.75
167.58
34.37
29.21
25.77
22.34
399
401
100.25
168.42
34.87
29.64
26.15
22.66
401
403
100.75
169.26
35.37
30.06
26.52
22.99
403
405
101.25
170.10
35.87
30.49
26.90
23.31
405
407
101.75
170.94
36.37
30.91
27.27
23.64
407
409
102.25
171.78
36.87
31.34
27.65
23.96
409
411
102.75
172.62
37.37
31.76
28.02
24.29
411
413
103.25
173.46
37.87
32.19
28.40
24.61
413
415
103.75
174.30
38.37
32.61
27.77
24.94
415
417
104.25
175.14
38.87
33.04
29.15
25.26
417
419
104.75
175.98
39.37
33.46
29.52
25.59
419
421
105.25
176.82
39.87
33.89
29.90
25.91
421
423
105.75
177.66
40.37
34.31
30.27
26.24
423
425
106.25
178.50
40.87
34.74
30.65
26.56
425
427
106.75
179.34
41.37
35.16
31.02
26.89
427
429
107.25
180.18
41.87
35.59
31.40
27.21
429
431
107.75
181.02
42.37
36.01
31.77
27.54
431
433
108.25
181.86
42.87
36.44
32.15
27.86
433
435
108.75
182.70
43.37
36.86
35.52
28.19
435
437
109.25
183.54
43.87
37.29
32.90
28.51
437
439
109.75
184.38
44.37
37.71
33.27
28.84
439
441
110.25
185.22
44.87
38.14
33.65
29.16
441
443
110.75
186.02
45.37
38.56
34.02
29.49
443
445
111.25
186.90
45.87
38.99
34.40
29.81
445
447
111.75
187.74
46.37
39.41
34.77
30.14
447
449
112.25
188.58
46.87
39.84
35.15
30.46
449
451
112.75
189.42
47.37
40.26
35.52
30.79
451
453
113.25
190.26
47.87
40.69
35.90
31.11
453
455
113.75
191.10
48.37
41.11
36.27
31.44
455
457
114.25
191.94
48.87
41.54
36.65
31.76
457
459
114.75
192.78
49.37
41.96
37.02
32.09
459
461
115.25
193.62
49.87
42.39
37.40
32.41
461
463
115.75
194.46
50.37
42.81
37.77
32.74
463
465
116.25
195.30
50.87
43.24
38.15
33.06
465
467
116.75
196.14
51.37
43.66
38.52
33.39
467
469
117.25
196.98
51.87
44.09
38.90
33.71
469
471
117.75
197.82
52.37
44.51
39.27
34.04
471
473
118.25
198.66
52.87
44.94
39.65
34.36
473
475
118.75
199.50
53.37
45.36
40.02
34.69
475
477
119.25
200.34
53.87
45.79
40.40
35.01
477
479
119.75
201.18
54.37
46.21
40.77
35.34
479
481
120.25
202.02
54.87
46.64
41.15
35.66
481
483
120.75
202.86
55.37
47.06
41.52
35.99
483
485
121.25
203.70
55.87
47.49
41.90
36.31
485
487
121.75
204.54
56.37
47.91
42.27
36.64
487
489
122.25
205.38
56.87
48.34
42.65
36.96
489
491
122.75
206.22
57.37
48.76
43.02
37.29
491
493
123.25
207.06
57.87
49.19
43.40
37.61
493
495
123.75
207.90
58.37
49.61
43.77
37.94
495
497
124.25
208.74
58.87
50.04
44.15
38.26
497
499
124.75
209.58
59.37
50.46
44.52
38.59
499
501
125.25
210.42
59.87
50.89
44.90
38.91
501
503
125.75
211.26
60.37
54.31
45.27
39.24
503
505
126.25
212.10
60.87
51.74
45.65
39.56
505
507
126.75
212.94
61.37
52.16
46.02
39.89
507
509
127.25
213.78
61.87
52.59
46.40
40.21
509
511
127.75
214.62
62.37
53.01
46.77
40.54
511
513
128.25
215.46
63.87
53.44
47.15
40.86
513
515
128.75
216.30
64.37
53.86
47.52
41.19
515
517
129.25
217.14
63.87
54.29
47.90
41.51
517
519
129.75
217.98
64.37
54.71
48.27
41.84
519
521
130.25
218.82
64.87
55.14
48.65
42.16
521
523
130.75
219.66
65.37
55.56
49.02
42.49
523
525
131.25
220.50
65.87
55.99
49.40
42.81
525
527
131.75
221.34
66.37
56.41
49.77
43.14
527
529
132.25
222.18
66.87
56.84
50.15
43.46
529
531
132.75
223.02
67.37
57.26
50.52
43.79
531
533
133.25
223.86
67.87
57.69
50.90
44.11
533
535
133.75
224.70
68.37
58.11
51.27
44.44
535
537
134.25
225.54
68.87
58.54
51.65
44.76
537
539
134.75
226.38
69.37
58.96
52.02
45.09
539
541
135.25
227.22
69.87
59.39
52.40
45.41
541
543
135.75
228.06
70.37
59.81
52.77
45.74
543
545
136.25
228.90
70.87
60.24
53.15
46.06
545
547
136.75
229.74
71.37
60.66
53.52
46.39
547
549
137.25
230.58
71.87
61.09
53.90
46.71
549
551
137.75
231.42
72.37
61.51
54.27
47.04
551
553
138.25
232.26
72.87
61.94
54.65
47.36
553
555
138.75
233.10
73.37
62.36
55.02
47.69
555
557
139.25
233.94
73.87
62.79
55.40
48.01
557
559
139.75
234078
74.37
63.21
55.77
48.34
559
561
140.25
235.62
74.87
63.64
56.15
48.66
561
563
140.75
236.46
75.37
64.06
56.52
48.99
563
565
141.25
237.30
75.87
64.49
56.90
49.31
565
567
141.75
238.14
76.37
64.91
57.27
49.64
567
569
142.25
238.98
76.87
65.34
57.65
49.96
569
571
142.75
239.82
77.37
65.76
58.02
50.29
571
573
143.25
240.66
77.87
66.19
58.40
50.61
573
575
143.75
241.50
78.37
66.61
58.77
50.94
575
577
144.25
242.34
78.87
67.04
59.15
51.26
577
579
144.75
243.18
79.37
67.46
59.52
51.59
579
581
145.25
244.02
79.87
67.89
59.90
51.91
581
583
145.75
244.86
80.37
68.31
60.27
52.24
583
585
146.25
245.70
80.87
68.74
60.65
52.56
585
587
146.75
246.54
81.37
69.16
61.02
52.89
587
589
147.25
247.38
81.87
69.59
61.40
53.21
589
591
147.75
248.22
82.37
70.01
61.77
53.54
591
593
148.25
249.06
82.87
70.44
62.15
53.86
593
595
148.75
249.90
83.37
70.86
62.52
54.19
595
597
149.25
250.74
83.87
71.29
62.90
54.51
597
599
149.75
251.58
84.37
71.71
63.27
54.84
599
601
150.25
252.42
84.87
72.14
63.65
55.16
601
603
150.75
253.26
85.37
72.56
64.02
55.49
603
605
151.25
254.10
85.87
72.99
64.40
55.81
605
607
151.75
254.94
86.37
73.41
64.77
56.14
607
609
152.25
255.78
86.87
73.84
65.15
56.46
609
611
152.75
256.62
87.37
74.26
65.52
56.79
611
613
153.25
257.46
87.87
74.69
65.90
57.11
613
615
153.75
258.30
88.37
75.11
66.27
57.44
615
617
154.25
259.14
88.87
75.54
66.65
57.76
617
619
154.75
259.98
89.37
75.96
67.02
58.09
619
621
155.25
260.82
89.87
76.39
67.40
58.41
621
623
155.75
261.66
90.37
76.81
67.77
58.74
623
625
156.25
262.50
90.87
77.24
68.15
59.06
625
627
156.75
263.34
91.37
77.66
68.52
59.39
627
629
157.25
264.18
91.87
78.09
68.90
59.71
639
631
157.75
265.02
92.37
78.51
69.27
60.04
631
633
158.25
265.86
92.87
78.94
69.65
60.36
633
635
158.75
266.70
93.37
79.36
70.02
60.69
635
637
159.25
267.54
93.87
79.79
70.40
61.01
637
639
159.75
268.38
94.37
80.21
70.77
61.34
639
641
160.25
269.22
94.87
80.64
71.15
61.66
641
643
160.75
270.06
95.37
81.06
71.52
61.99
643
645
161.25
270.90
95.87
81.49
71.90
62.31
645
647
161.75
271.74
96.37
81.91
72.27
62.64
647
649
162.25
272.58
96.87
82.34
72.65
62.96
649
651
162.75
273.42
97.37
82.76
73.02
63.29
651
653
163.25
274.26
97.87
83.19
73.40
63.61
653
655
163.75
275.10
98.37
83.61
73.77
63.94
655
657
164.25
275.94
98.87
84.04
74.15
64.26
657
659
164.75
276.78
99.37
84.46
74.52
64.59
659
661
165.25
277.62
99.87
84.89
74.90
64.91
661
663
165.75
278.46
100.37
85.31
75.27
65.24
663
665
166.25
279.30
100.87
85.74
75.65
65.56
665
667
166.75
280.14
101.37
86.16
76.02
65.89
667
669
167.25
280.98
101.87
86.59
76.40
66.21
669
671
167.75
281.82
102.37
87.01
76.77
66.54
671
673
168.25
282.66
102.87
87.44
77.15
66.86
673
675
168.75
283.50
103.37
87.86
77.52
67.19
675
677
169.25
284.34
103.87
88.29
77.90
67.51
677
679
169.75
285.18
104.37
88.71
78.27
67.84
679
681
170.25
286.02
104.87
89.14
78.65
68.16
681
683
170.75
286.86
105.37
89.56
79.02
68.49
683
685
171.25
287.70
105.87
89.99
79.40
68.81
685
687
171.75
288.54
106.37
90.41
79.77
69.14
687
689
172.25
289.38
106.87
90.84
80.15
69.46
689
691
172.75
290.22
107.37
91.26
80.52
69.79
691
693
173.25
291.06
107.87
91.69
80.90
70.11
693
695
173.88
291.90
108.37
92.11
81.27
70.44
695
697
174.48
292.74
108.87
92.54
81.65
70.76
697
699
175.08
293.58
109.37
92.96
82.02
71.09
699
701
175.68
294.42
109.92
93.43
82.44
71.45
701
703
176.28
295.26
110.52
93.94
82.89
71.84
703
705
176.88
296.10
111.12
94.45
83.34
72.23
705
707
177.48
296.94
111.72
94.96
83.79
72.62
707
709
178.08
297.78
112.32
95.47
84.24
73.01
709
711
178.68
298.62
112.92
95.98
84.69
73.40
711
713
179.28
299.46
113.52
96.49
85.14
73.79
713
715
179.88
300.30
114.12
97.00
85.59
74.18
715
717
180.48
301.14
114.72
97.51
86.04
74.57
717
719
181.08
301.98
115.32
98.02
86.49
74.96
719
721
181.68
302.82
115.92
98.61
87.07
75.53
721
723
182.28
303.66
116.52
99.21
87.67
76.13
723
725
182.88
304.50
117.12
99.81
88.27
76.73
725
727
183.48
305.34
117.72
100.41
88.87
77.33
727
729
184.08
306.18
118.32
101.01
89.47
77.93
729
731
184.68
307.02
118.92
101.61
90.07
78.53
731
733
185.28
307.86
119.52
102.21
90.67
79.13
733
735
185.88
308.70
120.12
102.81
91.27
79.73
735
737
186.48
309.54
120.72
103.41
91.87
80.33
737
739
187.08
310.38
121.32
104.01
92.47
80.93
739
741
187.68
311.22
121.92
104.61
93.07
81.53
741
743
188.28
312.06
122.52
105.21
93.67
82.13
743
745
188.88
312.90
123.12
105.81
94.27
82.73
745
747
189.48
313.74
123.72
106.41
94.87
83.33
747
749
190.08
314.58
124.32
107.01
95.47
83.93
749
751
190.68
315.42
124.92
107.61
96.07
84.53
751
753
191.28
316.26
125.52
108.21
96.67
85.13
753
755
191.88
317.10
126.12
108.81
97.27
85.73
755
757
192.48
317.94
126.72
109.41
97.87
86.33
757
759
193.08
318.78
127.32
110.01
98.47
86.93
759
761
193.68
319.62
127.92
110.61
99.07
87.53
761
763
194.28
320.46
128.52
111.21
99.67
88.13
763
765
194.88
321.30
129.12
111.81
100.27
88.73
765
767
195.48
322.14
129.72
112.41
100.87
89.33
767
769
196.08
322.98
130.32
113.01
101.47
89.93
769
771
196.68
323.82
130.92
113.61
102.07
90.53
771
773
197.28
324.66
131.52
114.21
102.67
91.13
773
775
197.88
325.50
132.12
114.81
103.27
91.73
775
777
198.48
326.34
132.72
115.41
103.87
92.33
777
779
199.08
327.18
133.32
116.01
104.47
92.93
779
781
199.68
328.02
133.92
116.61
105.07
93.53
781
783
200.28
328.86
134.52
117.21
105.67
94.13
783
785
200.88
329.70
135.12
117.81
106.27
94.73
785
787
201.48
330.54
135.72
118.41
106.87
95.33
787
789
202.08
331.38
136.32
119.01
107.47
95.93
789
791
202.68
332.22
136.92
119.61
108.07
96.53
791
793
203.28
333.06
137.52
120.21
108.67
97.13
793
795
203.88
333.90
138.12
120.81
109.27
97.73
795
797
204.48
334.74
138.72
121.41
109.87
98.33
797
799
205.08
335.58
139.32
122.01
110.47
98.93
799
800
205.38
336.00
139.62
122.31
110.77
99.23

TABLE C applicable from 1 January 2007

.
Where employee’s Salary or Wages exceeds K800 per fortnight
COLUMN 1
COLUMN 2
COLUMN 3
NON-RESIDENT TAXPAYERS
WHERE NO DECLARATION IS LODGED
WHERE A DECLARATION IS LODGED
Where fortnightly income exceeds K800.
Where fortnightly income exceeds K800.
Where fortnightly income exceeds K800.
K205.38 plus 30 toea for each K1 by which the fortnightly salary exceeds K800.
K336.00 plus 42 toea for each K1 by which the fortnightly salary exceeds K800.
K139.00 plus 30 toea for each K1 by which the fortnightly salary exceeds K800.
Where fortnightly income exceeds K1,269.
Where fortnightly income exceeds K1,277.
K346.15 plus 35 toea for each K1 by which the fortnightly salary exceeds K1,269.
K282.77 plus 35 toea for each K1 by which the fortnightly salary exceeds K1,277.
Where fortnightly income exceeds K2,692.
Where fortnightly income exceeds K2,700.
K844.20 plus 40 toea for each K1 by which the fortnightly salary exceeds K2,692.
K780.77 plus 40 toea for each K1 by which the fortnightly salary exceeds K2,700.
Where fortnightly income exceeds K9,615.
Where fortnightly income exceeds K9,623.
K3,614.40 plus 42 toea for each K1 by which the fortnightly salary exceeds K9,615.
K3,550.00 plus 42 toea for each K1 by which the fortnightly salary exceeds K9,623.
Where a dependant’s declaration has been furnished, the amount of deduction calculated in accordance with Column 3 of the table above is reduced by the amount set out below opposite the number of dependants shown on that form.
1 Dependant
K17.31
2 Dependants
K28.85
3 or more Dependants
K40.38

Office of Legislative Counsel, PNG

  1. [1]Part 1 of Schedule 1 Inserted by No. 16 of 2005, s. 1.
  2. [2]Part 1 of Schedule 1 Inserted by No. 16 of 2005, s. 1.

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