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Income Tax (Salary or Wages Tax) (Rates) (Budget Provisions 1996) Act 1995

PAPUA NEW GUINEA


Income Tax (Salary or Wages Tax) (Rates) (Budget Provisions 1996) Act 1995


No. 28 of 1995


Certified on:


ARRANGEMENT OF SECTION.

1. Rates of Salary or Wages Tax (Amendment of Schedule 1).


AN ACT

entitled

Income Tax (Salary or Wages Tax) (Rates) (Budget Provisions 1996) Act 1995,

Being an Act to amend the Income Tax (Salary or Wages Tax) (Rates) Act 1979,

MADE by the National Parliament to come into operation on 1 January 1996.

  1. RATES OF SALARY OR WAGES -TAX (AMENDMENT OF SCHEDULE 1).

Schedule 1 to the Principal Act is amended by repealing Tables A, and C and replacing them with the following new Tables A, B and C:-

TABLE A

Where an Employee's Salary or Wages is less than K161 per fortnight
COLUMN 1
SALARY
PER FORTNIGHT
COLUMN 2
NON RESIDENT TAXPAYERS
COLUMN 3
WHERE NO DECLARATION IS LODGED
COLUMN 4
WHERE A DECLARATION IS LODGED
EXCEEDING
NOT EXCEEDING
0
1
0.10
0.35
0.00
1
3
0.30
1.05
0.00
3
5
0.50
1.75
0.00
5
7
0.70
2.45
0.00
7
9
0.90
3.15
0.00
9
11
1.10
3.85
0.00
11
13
1.30
4.55
0.00
13
15
1.50
5.25
0.00
15
17
1.70
5.95
0.00
17
19
1.90
6.65
0.00
19
21
2.10
7.35
0.00
21
23
2.30
8.05
0.00
23
25
2.50
8.75
0.00
25
27
2.70
9.45
0.00
27
29
2.90
10.15
0.00
29
31
3.10
10.85
0.00
31
33
3.30
11.55
0.00
33
35
3.50
12.25
0.00
35
37
3.70
12.95
0.00
37
39
3.90
13.65
0.00
39
41
4.10
14.35
0.00
41
43
4.30
15.05
0.00
43
45
4.50
15.75
0.00
45
47
4.70
16.45
0.00
47
49
4.90
17.15
0.00
49
51
5.10
17.85
0.00
51
53
5.30
18.55
0.00
53
55
5.50
19.25
0.00
55
57
5.70
19.95
0.00
57
59
5.90
20.65
0.00
59
61
6.10
21.35
0.00
61
63
6.30
22.05
0.00
63
65
6.50
22.75
0.00
65
67
6.70
23.45
0.00
67
69
6.90
24.15
0.00
69
71
7.10
24.85
0.00
71
73
7.30
25.55
0.00
73
75
7.50
26.25
0.00
75
77
7.70
26.95
0.00
77
79
8.11
27.65
0.00
79
81
8.51
28.35
0.00
81
83
8.91
29.05
0,00
83
85
9.31
29.75
0.00
85
87
9.71
30.45
0.00
87
89
10.11
31.15
0.00
89
91
10.51
31.85
0.00
91
93
10.91
32.55
0.00
93
95
11.31
33.25
0.00
95
97
11.71
33.95
0.00
97
101
12.51
35.35
0.00
101
103
12.91
36.05
0.00
103
105
13.31
36.75
0.00
105
107
13.71
37.45
0.00
107
109
14.11
38.15
0.00
109
111
14.51
38.85
0.00
111
113
14.91
39.55
0.00
113
115
15.31
40.25
0.00
115
117
15.71
40.95
0.00
117
119
16.11
41.65
0.00
119
121
16.51
42.35
0.00
121
123
16.91
43.05
0.00
123
125
17.31
43.75
0.00
125
127
17.71
44.45
0.00
127
129
18.11
45.15
0.00
129
131
18.51
45.85
0.00
131
133
18.91
46.55
0.00
133
135
19.31
47.25
0.00
135
137
19.71
47.95
0.00
137
139
20.11
48.65
0.00
139
141
20.51
49.35
0.00
141
143
20.91
50.05
0.00
143
145
21.31
50.75
0.00
145
147
21.71
51.45
0.00
147
149
22.11
52.15
0.00
149
151
22.51
52.85
0.00
151
153
22.91
53.55
0.00
153
155
23.31
54.25
0.00
155
157
23.71
54.95
0.00
157
159
24.11
55.65
0.00
159
161
24.51
56.35
0.00

TABLE B

Where an Employee's Salary or Wages Exceeds K161 but is less than K800 per fortnight

COLUMN 1
SALARY PER FORTNIGHT
COLUMN 2
NON RESIDENT TAXPAYERS
COLUMN 3
WHERE NO DECLARATION IS LODGED
COLUMN 4
WHERE A DECLARATION IS LODGED
EXCEEDING
NOT EXCEEDING

NONE
1
2
3
4 OR MORE
161
163
24.91
57.05
0.15
0.00
0.00
0.00
0.00
163
165
25.31
57.75
0.35
0.00
0.00
0.00
0.00
165
167
25.71
58.45
0.55
0.00
0.00
0.00
0.00
167
169
26.11
59.15
0.75
0.00
0.00
0.00
0.00
169
171
26.51
59.85
0.95
0.00
0.00
0.00
0.00
171
173
26.91
60.55
1.15
0.00
0.00
0.00
0.00
173
175
27.31
61.25
1.35
0.00
0.00
0.00
0.00
175
177
27.71
61.95
1.55
0.00
0.00
0.00
0.00
177
179
28.11
62.65
1.75
0.02
0.00
0.00
0.00
179
181
28.51
63.35
1.95
0.22
0.00
0.00
0.00
181
183
28.91
64.05
2.15
0.42
0.00
0.00
0.00
183
185
29.31
64.75
2.35
0.62
0.00
0.00
0.00
185
187
29.71
65.45
2.55
0.82
0.00
0.00
0.00
187
189
30.11
66.15
2.75
1.02
0.00
0.00
0.00
189
191
30.51
66.85
2.95
1.22
0.06
0.00
0.00
191
193
30.91
67.55
3.15
1.42
0.26
0.00
0.00
193
195
31.31
68.25
3.35
1.62
0.46
0.00
0.00
195
197
31.71
68.95
3.55
1.82
0.66
0.00
0.00
197
199
32.11
69.65
3.75
2.02
0.86
0.00
0.00
199
201
32.51
70.35
4.05
2.32
1.16
0.01
0.00
201
203
32.91
71.05
4.45
2.72
1.56
0.41
0.00
203
205
33.31
71.75
4.85
3.12
1.96
0.81
0.00
205
207
33.71
72.45
5.25
3.52
2.36
1.21
0.05
207
209
34.11
73.15
5.65
3.92
2.76
1.61
0.45
209
211
34.51
73.85
6.05
4.32
3.16
2.01
0.85
211
213
34.91
74.55
6.45
4.72
3.56
2.41
1.25
213
215
35.31
75.25
6.85
5.12
3.96
2.81
1.65
215
217
35.71
75.95
7.25
5.52
4.36
3.21
2.05
217
219
36.11
76.65
7.65
5.92
4.76
3.61
2.45
219
221
36.51
77.35
8.05
6.32
5.16
4.01
2.85
221
223
36.91
78.05
8.45
6.72
5.56
4.41
3.25
223
225
37.31
78.75
8.85
7.12
5.96
4.81
3.65
225
227
37.71
79.45
9.25
7.52
6.36
5.21
4.05
227
229
38.11
80.15
9.65
7.92
6.76
5.61
4.45
229
231
38.51
80.85
10.05
8.32
7.16
6.01
4.85
231
233
38.91
81.55
10.45
8.72
7.56
6.41
5.25
233
235
39.31
82.25
10.85
9.12
7.96
6.81
5.65
235
237
39.71
82.95
11.25
9.52
8.36
7.21
6.05
237
239
40.11
83.65
11.65
9.90
8.73
7.57
6.41
239
241
40.51
84.35
12.05
10.24
9.03
7.83
6.63
241
243
40.91
85.05
12.45
10.58
9.33
8.09
6.85
243
245
41.31
85.75
12.85
10.92
9.63
8.35
7.07
245
247
41.71
86.45
13.25
11.26
9.93
8.61
7.29
247
249
42.11
87.15
13.65
11.60
10.23
8.87
7.51
249
251
42.51
87.85
14.05
11.94
10.53
9.13
7.73
251
253
42.91
88.55
14.45
12.28
10.83
9.39
7.95
253
255
43.31
89.25
14.85
12.62
11.13
9.65
8.17
255
257
43.71
89.95
15.25
12.96
11.43
9.91
8.39
257
259
44.11
90.65
15.65
13.30
11.73
10.17
8.61
259
261
44.51
91.35
16.05
13.64
12.03
10.43
8.83
261
263
44.91
92.05
16.45
13.98
12.33
10.69
9.05
263
265
45.31
92.75
16.85
14.32
12.63
10.95
9.27
265
267
45.71
93.45
17.25
14.66
12.93
11.21
9.49
267
269
46.11
94.15
17.65
15.00
13.23
11.47
9.71
269
271
46.68
94.85
18.05
15.34
13.53
11.73
9.93
271
273
47.28
95.55
18.45
15.68
13.83
11.99
10.15
273
275
47.88
96.25
18.85
16.02
14.13
12.25
10.37
275
277
48.48
96.95
19.25
16.36
14.43
12.51
10.59
277
279
49.08
97.65
19.65
16.70
14.73
12.77
10.81
279
281
49.68
98.35
20.05
17.04
15.03
13.03
11.03
281
283
50.28
99.05
20.45
17.38
15.33
13.29
11.25
283
285
50.88
99.75
20.85
17.72
15.63
13.55
11.47
285
287
51.48
100.45
21.25
18.06
15.93
13.81
11.69
287
289
52.08
101.15
21.65
18.40
16.23
14.07
11.91
289
291
52.68
101.85
22.05
18.74
16.53
14.33
12.13
291
293
53.28
102.55
22.45
19.08
16.83
14.59
12.35
293
295
53.88
103.25
22.85
19.42
17.13
14.85
12.57
295
297
54.48
103.95
23.25
19.76
17.43
15.11
12.79
297
299
55.08
104.65
23.65
20.10
17.73
15.37
13.01
299
301
55.68
105.35
24.05
20.44
18.03
15.63
13.23
301
303
56.28
106.05
24.45
20.78
18.33
15.89
13.45
303
305
56.88
106.75
24.85
21.12
18.63
16.15
13.67
305
307
57.48
107.45
25.25
21.46
18.93
16.41
13.89
307
309
58.08
108.15
25.65
21.80
19.23
16.67
14.11
309
311
58.68
108.85
26.05
22.14
19.53
16.93
14.33
311
313
59.28
109.55
26.45
22.48
19.83
17.19
14.55
313
315
59.88
110.25
26.85
22.82
20.13
17.45
14.77
315
317
60.48
110.95
27.25
23.16
20.43
17.71
14.99
317
319
61.08
111.65
27.65
23.50
20.73
17.97
15.21
319
321
61.68
112.35
28.05
23.84
21.03
18.23
15.43
321
323
62.28
113.05
28.45
24.18
21.33
18.49
15.65
323
325
62.88
113.75
28.85
24.52
21.63
18.75
15.87
325
327
63.48
114.45
29.25
24.86
21.93
19.01
16.09
327
329
64.08
115.15
29.65
25.20
22.23
19.27
16.31
329
331
64.68
115.85
30.05
25.54
22.53
19.53
16.53
331
333
65.28
116.55
30.45
25.88
22.83
19.79
16.75
333
335
65.88
117.25
30.85
26.22
23.13
20.05
16.97
335
337
66.48
117.95
31.25
26.56
23.43
20.31
17.19
337
339
67.08
118.65
31.65
26.90
23.73
20.57
17.41
339
341
67.68
119.35
32.05
27.24
24.03
20.83
17.63
341
343
68.28
120.05
32.45
27.58
24.33
21.09
17.85
343
345
68.88
120.75
32.85
27.92
24.63
21.35
18.07
345
347
69.48
121.45
33.25
28.26
24.93
21.61
18.29
347
349
70.08
122.15
33.65
28.60
25.23
21.87
18.51
349
351
70.68
122.85
34.05
28.94
25.53
22.13
18.73
351
353
71.28
123.55
34.45
29.28
25.83
22.39
18.95
353
355
71.88
124.25
34.85
29.62
26.13
22.65
19.17
355
357
72.48
124.95
35.25
29.96
26.43
22.91
19.39
357
359
73.08
125.65
35.65
30.30
26.73
23.17
19.61
359
361
73.68
126.35
36.05
30.64
27.03
23.43
19.83
361
363
74.28
127.05
36.45
30.98
27.33
23.69
20.05
363
365
74.88
127.75
36.85
31.32
27.63
23.95
20.27
365
367
75.48
128.45
37.25
31.66
27.93
24.21
20.49
367
369
76.08
129.15
37.65
32.00
28.23
24.47
20.71
369
371
76.68
129.85
38.05
32.34
28.53
24.73
20.93
371
373
77.28
130.55
38.45
32.68
28.83
24.99
21.15
373
375
77.88
131.25
38.85
33.02
29.13
25.25
21.37
375
377
78.48
131.95
39.25
33.36
29.43
25.51
21.59
377
379
79.08
132.65
39.65
33.70
29.73
25.77
21.81
379
381
79.68
133.35
40.05
34.04
30.03
26.03
22.03
381
383
80.28
134.05
40.45
34.38
30.33
26.29
22.25
383
385
80.88
134.75
40.85
34.72
30.63
26.55
22.47
385
387
81.48
135.45
41.25
35.06
30.93
26.81
22.69
387
389
82.08
136.15
41.65
35.40
31.23
27.07
22.91
389
391
82.68
136.85
42.05
35.74
31.53
27.33
23.13
391
393
83.28
137.55
42.52
36.14
31.89
27.64
23.38
393
395
83.88
138.25
43.12
36.65
32.34
28.03
23.71
395
397
84.48
138.95
43.72
37.16
32.79
28.42
24.04
397
399
85.08
139.65
44.32
37.67
33.24
28.81
24.37
399
401
85.68
140.35
44.92
38.18
33.69
29.20
24.70
401
403
86.28
141.05
45.52
38.69
34.14
29.59
25.03
403
405
86.88
141.75
46.12
39.20
34.59
29.98
25.36
405
407
87.48
142.45
46.72
39.71
35.04
30.37
25.69
407
409
88.08
143.15
47.32
40.22
35.49
30.76
26.02
409
411
88.68
143.85
47.92
40.73
35.94
31.15
26.35
411
413
89.28
144.55
48.52
41.24
36.39
31.54
26.68
413
415
89.88
145.25
49.12
41.75
36.84
31.93
27.01
415
417
90.48
145.95
49.72
42.26
37.29
32.32
27.34
417
419
91.08
146.65
50.32
42.77
37.74
32.71
27.67
419
421
91.68
147.35
50.92
43.28
38.19
33.10
28.00
421
423
92.28
148.05
51.52
43.79
38.64
33.49
28.33
423
425
92.88
148.75
52.12
44.30
39.09
33.88
28.66
425
427
93.48
149.45
52.72
44.81
39.54
34.27
28.99
427
429
94.08
150.15
53.32
45.32
39.99
34.66
29.32
429
431
94.68
150.85
53.92
45.83
40.44
35.05
29.65
431
433
95.28
151.55
54.52
46.34
40.89
35.44
29.98
433
435
95.88
152.25
55.12
46.85
41.34
35.83
30.31
435
437
96.48
152.95
55.72
47.36
41.79
36.22
30.64
437
439
97.08
153.65
56.32
47.87
42.24
36.61
30.97
439
441
97.68
154.35
56.92
48.38
42.69
37.00
31.30
441
443
98.28
155.05
57.52
48.89
43.14
37.39
31.63
443
445
98.88
155.75
58.12
49.40
43.59
37.78
31.96
445
447
99.48
156.45
58.72
49.91
44.04
38.17
32.29
447
449
100.08
157.15
59.32
50.42
44.49
38.56
32.62
449
451
100.68
157.85
59.92
50.93
44.94
38.95
32.95
451
453
101.28
158.55
60.52
51.44
45.39
39.34
33.28
453
455
101.88
159.25
61.12
51.95
45.84
39.73
33:61
455
457
102.48
159.95
61.72
52.46
46.29
40.12
33.94
457
459
103.08
160.65
62.32
52.97
46.74
40,51
34.27
459
461
103.68
161.35
62.92
53.48
47.19
40.90
34.60
461
463
104.28
162.05
63.52
53.99
47.64
41.29
34.93
463
465
104.88
162.75
64.12
54.50
48.09
41.68
35.26
465
467
105.48
163.45
64.72
55.01
48.54
42.07
35.59
467
469
106.08
164.15
65.32
55.52
48.99
42.46
35.92
469
471
106.68
164.85
65.92
56.03
49.44
42.85
36.25
471
473
107.28
165.55
66.52
56.54
49.89
43.24
36.58
473
475
107.88
166.25
67.12
57.05
50.34
43.63
36.91
475
477
108.48
166.95
67.72
57.56
50.79
44.02
37.24
477
479
109.08
167.65
68.32
58.07
51.24
44.41
37.57
479
481
109.68
168.35
68.92
58.58
51.69
44.80
37.90
481
483
110.28
169.05
69.52
59.09
52.14
45.19
38.23
483
485
110.88
169.75
70.12
59.60
52.59
45.58
38.56
485
487
111.48
170.45
70.72
60.11
53.04
45.97
38.89
487
489
112.08
171.15
71.32
60.62
53.49
46.36
39.22
489
491
112.68
171.85
71.92
61.13
53.94
46.75
39.55
491
493
113.28
172.55
72.52
61.64
54.39
47.14
39.88
493
495
113.88
173.25
73.12
62.15
54.84
47.53
40.21
495
497
114.48
173.95
73.72
62.66
55.29
47.92
40.54
497
499
115.08
174.65
74.32
63.17
55.74
48.31
40.87
499
501
115.68
175.35
74.92
63.68
56.19
48.70
41.20
501
503
116.28
176.05
75.52
64.19
56.64
49.09
41.53
503
505
116.88
176.75
76.12
64.70
57.09
49.48
41.86
505
507
117.48
177.45
76.72
65.21
57.54
49.87
42.19
507
509
118.08
178.15
77.32
65.72
57.99
50.26
42.52
509
511
118.68
178.85
77.92
66.23
58.44
50.65
42.85
511
513
119.28
179.55
78.52
66.74
58.89
51.04
43.18
513
515
119.88
180.25
79.12
67.25
59.34
51.43
43.51
515
517
120.48
180.95
79.72
67.76
59.79
51.82
43.84
517
519
121.08
181.65
80.32
68.27
60.24
52.21
44.17
519
521
121.68
182.35
80.92
68.78
60.69
52.60
44.50
521
523
122.28
183.05
81.52
69.29
61.14
52.99
44.83
523
525
122.88
183.75
82.12
69.80
61.59
53.38
45.16
525
527
123.48
184.45
82.72
70.31
62.04
53.77
45.49
527
529
124.08
185.15
83.32
70.82
62.49
54.16
45.82
529
531
124.68
185.85
83.92
71.33
62.94
54.55
46.16
531
533
125.28
186.55
84.52
71.84
63.39
54.94
46.48
533
535
125.88
187.25
85.12
72.35
63.84
55.33
46.81
535
537
126.48
187.95
85.72
72.86
64.29
55.72
47.14
537
539
127.08
188.65
86.32
73.37
64.74
56.11
47.47
539
541
127.68
189.35
86.92
73.88
65.19
56.50
47.80
541
543
128.28
190.05
87.52
74.39
65.64
56.89
48.13
543
545
128.88
190.75
88.12
74.90
66.09
57.28
48.46
545
547
129.48
191.45
88.72
75.41
66.54
57.67
48.79
547
549
130.08
192.15
89.32
75.92
66.99
58.06
49.12
549
551
130.68
192.85
89.92
76.43
67.44
58.45
49.45
551
553
131.28
193.55
90.52
76.94
67.89
58.84
49.78
553
555
131.88
194.25
91.12
77.45
68.34
59.23
50.11
555
557
132.48
194.95
91.72
77.96
68.79
59.62
50.44
557
559
133.08
195.65
92.32
78.47
69.24
60.01
50.77
559
561
133.68
196.35
92.92
78.98
69.69
60.40
51.10
561
563
134.28
197.05
93.52
79.49
70.14
60.79
51.43
563
565
134.88
197.75
94.12
80.00
70.59
61.18
51.76
565
567
135.48
198.45
94.72
80.51
71.04
61.57
52.09
567
569
136.08
199.15
95.32
81.02
71.49
61.96
52.42
569
571
136.68
199.85
95.92
81.53
71.94
62.35
52.75
571
573
137.28
200.55
96.52
82.04
72.39
62.74
53.08
573
575
137.88
201.25
97.12
82.55
72.84
63.13
53.41
575
577
138.48
201.95
97.72
83.06
73.29
63.52
53.74
577
579
139.08
202.65
98.32
83.57
73.74
63.91
54.07
579
581
139.68
203.35
98.92
84.08
74.19
64.30
54.40
581
583
140.28
204.05
99.52
84.59
74.64
64.69
54.73
583
585
140.88
204.75
100.12
85.10
75.09
65.08
55.06
585
587
141.48
205.45
100.72
85.61
75.54
65.47
55.39
587
589
142.08
206.15
101.32
86.12
75.99
65.86
55.72
589
591
142.68
206.85
101.92
86.63
76.44
66.25
56.05
591
593
143.28
207.55
102.52
87.14
76.89
66.64
56.38
593
595
143.88
208.25
103,12
87.65
77.34
67.03
56.71
595
597
144.48
208.95
103.72
88.16
77.79
67.42
57.04
597
599
145.08
209.65
104.32
88.67
78.24
67.81
57.37
599
601
145.68
210.35
104.92
89.18
78.69
68.20
57.70
601
603
146.28
211.05
105.52
89.69
79.14
68.59
58.03
603
605
146.88
211.75
106.12
90.20
79.59
68.98
58.36
605
607
147.48
212.45
106.72
90.71
80.04
69.37
58.69
607
609
148.08
213.15
107.32
91.22
80.49
69.76
59.02
609
611
148.68
213.85
107.92
91.73
80.94
70.15
59.35
611
613
149.28
214.55
108.52
92.24
81.39
70.54
59.68
613
615
149.88
215.25
109.12
92.75
81.84
70.93
60.01
615
617
150.48
215.95
109.72
93.26
82.29
71.32
60.34
617
619
151.08
216.65
110.32
93.77
82.74
71.71
60.67
619
621
151.68
217.35
110.92
94.28
83.19
72.10
61.00
621
623
152.28
218.05
111.52
94.79
83.64
72.49
61.33
623
625
152.88
218.75
112.12
95.30
84.09
72.88
61.66
625
627
153.48
219.45
112.72
95.81
84.54
73.27
61.99
627
629
154.08
220.15
113.32
96.32
84.99
73.66
62.32
629
631
154.68
220.85
113.92
96.83
85.44
74.05
62.65
631
633
155.28
221.55
114.52
97.34
85.89
74.44
62.98
633
635
155.88
222.25
115.12
97.85
86.34
74.83
63.31
635
637
156.48
222.95
115.72
98.41
86.87
75.33
63.79
637
639
157.08
223.65
116.32
99.01
87.47
75.93
64.39
639
641
157.68
224.35
116.92
99.61
88.07
76.53
64.99
641
643
158.28
225.05
117.52
100.21
88.67
77.13
65.59
643
645
158.88
225.75
118.12
100.81
89.27
77.73
66.19
645
647
159.48
226.45
118.72
101.41
89.87
78.33
66.79
647
649
160.08
227.15
119.32
102.01
90.47
78.93
67.39
649
651
160.68
227.85
119.92
102.61
91.07
79.53
67.99
651
653
161.28
228.55
120.52
103.21
91.67
80.13
68.59
653
655
161.94
229.25
121.12
103.81
92.27
80.73
69.19
655
657
162.64
229.95
121.72
104.41
92.87
81.33
69.79
657
659
163.34
230.65
122.32
105.01
93.47
81.93
70.39
659
661
164.04
231.35
122.92
105.61
94.07
82.53
70.99
661
663
164.74
232.05
123.52
106.21
94.67
83.13
71.59
663
665
165.44
232.75
124.12
106.81
95.27
83.73
72.19
665
667
166.14
233.45
124.72
107.41
95.87
84.33
72.79
667
669
166.84
234.15
125.32
108.01
96.47
84.93
73.39
669
671
167.54
234.85
125.92
108.61
97.07
85.53
73.99
671
673
168.24
235.55
126.52
109.21
97.67
86.13
74.59
673
675
168.94
236.25
127.12
109.81
98.27
86.73
75.19
675
677
169.64
236.95
127.72
110.41
98.87
87.33
75.79
677
679
170.34
237.65
128.32
111.01
99.47
87.93
76.39
679
681
171.04
238.35
128.92
111.61
100.07
88.53
76.99
681
683
171.74
239.05
129.52
112.21
100.67
89.13
77.59
683
685
172.44
239.75
130.12
112.81
101.27
89.73
78.19
685
687
173.14
240.45
130.72
113.41
101.87
90.33
78.79
687
689
173.84
241.15
131.32
114.01
102.47
90.93
79.39
689
691
174.54
241.85
131.92
114.61
103.07
91.53
79.99
691
693
175.24
242.55
132.52
115.21
103.67
92.13
80.59
693
695
175.94
243.25
133.12
115.81
104.27
92.73
81.19
695
697
176.64
243.95
133.72
116.41
104.87
93.33
81.79
697
699
177.34
244.65
134.32
117.01
105.47
93.93
82.39
699
701
178.04
245.35
134.92
117.61
106.07
94.53
82.99
701
703
178.74
246.05
135.52
118.21
106.67
95.13
83.59
703
705
179.44
246.75
136.12
118.81
107.27
95.73
84.19
705
707
180.14
247.45
136.72
119.41
107.87
96.33
84.79
707
709
180.84
248.15
137.32
120.01
108.47
96.93
85.39
709
711
181.54
248.85
137.92
120.61
109.07
97.53
85.99
711
713
182.24
249.55
138.52
121.21
109.67
98.13
86.59
713
715
182.94
250.25
139.12
121.81
110.27
98.73
87.19
715
717
183.64
250.95
139.72
122.41
110.87
99.33
87.79
717
719
184.34
251.65
140.32
123.01
111.47
99.93
88.39
719
721
185.04
252.35
140.92
123.61
112.07
100.53
88.99
721
723
185.74
253.05
141.52
124.21
112.67
101.13
89.59
723
725
186.44
253.75
142.12
124.81
113.27
101.73
90.19
725
727
187.14
254.45
142.72
125.41
113.87
102.33
90.79
727
729
187.84
255.15
143.32
126.01
114.47
102.93
91.39
729
731
188.54
255.85
143.92
126.61
115.07
103.53
91.99
731
733
189.24
256.55
144.52
127.21
115.67
104.13
92.59
733
735
189.94
257.25
145.12
127.81
116.27
104.73
93.19
735
737
190.64
257.95
145.72
128.41
116.87
105.33
93.79
737
739
191.34
258.65
146.32
129.01
117.47
105.93
94.39
739
741
192.04
259.35
146.92
129.61
118.07
106.53
94.99
741
743
192.74
260.05
147.52
130.21
118.67
107.13
95.59
743
745
193.44
260.75
148.12
130.81
119.27
107.73
96.19
745
747
194.14
261.45
148.72
131.41
119.87
108.33
96.79
747
749
194.84
262.15
149.32
132.01
120.47
108.93
97.39
749
751
195.54
262.85
149.92
132.61
121.07
109.53
97.99
751
753
196.24
263.55
150.52
133.21
121.67
110.13
98.59
753
755
196.94
264.25
151.12
133.81
122.27
110.73
99.19
755
757
197.64
264.95
151.72
134.41
122.87
111.33
99.79
757
759
198.34
265.65
152.32
135.01
123.47
111.93
100.39
759
761
199.04
266.35
152.92
135.61
124.07
112.53
100.99
761
763
199.74
267.05
153.52
136.21
124.67
113.13
101.59
763
765
200.44
267.75
154.12
136.81
125.27
113.73
102.19
765
767
201.14
268.45
154.72
137.41
125.87
114.33
102.79
767
769
201.84
269.15
155.32
138.01
126.47
114.93
103.39
769
771
202.54
269.85
155.92
138.61
127.07
115.53
103.99
771
773
203.24
270.55
156.52
139.21
127.67
116.13
104.59
773
775
203.94
271.25
157.12
139.81
128.27
116.73
105.19
775
777
204.64
271.95
157.72
140.41
128.87
117.33
105.80
777
779
205.34
272.65
158.42
141.11
129.57
118.03
106.50
779
781
206.04
273.35
159.12
141.81
130.27
118.73
107.20
781
783
206.74
274.05
159.82
142.51
130.97
119.43
107.90
783
785
207.44
274.75
160.52
143.21
131.67
120.13
108.60
785
787
208.14
275.45
161.22
143.91
132.37
120.83
109.30
787
789
208.84
276.15
161.92
144.61
133.07
121.53
110.00
789
791
209.54
276.85
162.62
145.31
133.77
122.23
110.70
791
793
210.24
277.55
163.32
146.01
134.47
122.93
111.40
793
795
210.94
278.25
164.02
146.71
135.17
123.63
112.10
795
797
211.64
278.95
164.72
147.41
135.87
124.33
112.80
797
799
212.34
279.65
165.42
148.11
136.57
125.03
113.50
799
800
212.69
280.00
165.77
148.46
136.92
125.38
113.85

TABLE C
Where an employee's salary or wages exceeds K800 per fortnight


COLUMN 1
NON-RESIDENT
TAXPAYERS
COLUMN 2
WHERE NO
DECLARATION
IS LODGED
COLUMN 3
WHERE A
DECLARATION
IS LODGED
K212.69 plus 35 toea for each K1 by which fortnightly salary exceeds K800.
K280.00 plus 35 toea for each K1 by which fortnightly salary exceeds K800.
K165.77 plus 35 toea for each K1 by which fortnightly salary exceeds K800.

Note: If dependants are claimed reduce above amounts by the amounts set out below.

1 Dependant
K17.30
3 Dependants
K40.38
2 Dependants
K28.84
4 Dependants
K51.92

I certify that the above is a fair print of the Income Tax (Salary or Wages Tax) (Rates) (Budget Provisions 1996) Act 1995 which has been made by the National Parliament.

Clerk of the National Parliament.

I hereby certify that the Income Tax (Salary or Wages Tax) (Rates) (Budget Provisions 1996) Act 1995 was made by the National Parliament on 6 December 1995.

Speaker of the National Parliament.

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