Non-Residents Tax Rates 2001-2013
RATES OF NORMAL TAX
NON-RESIDENT INDIVIDUALS AND NON-RESIDENT INDIVIDUAL TRUSTEES
Year of Assessment 2013 and every subsequent year
|
Chargeable Income ($) |
Tax Payable ($) |
Social Responsibility Tax |
|
0-16000 |
20% of excess of $0 |
|
|
16,001 – 22,000 |
3,200 + 20% of excess over $16,000 |
|
|
22,001 – 50,000 |
4,400 + 20% of excess over $22,000 |
|
|
50,001 – 270,000 |
10,000 + 20% of excess over $50,000 |
|
|
270,001 – 300,000 |
54,000 + 20% of excess over $270,000 |
23% of excess over $270,000 |
|
300,001 – 350,000 |
60,000 + 20% of excess over $300,000 |
6,900 + 24% of excess over $300,000 |
|
350,001 – 400,000 |
70,000 + 20% of excess over $350,000 |
18,900 + 25% of excess over $350,000 |
|
400,001 – 450,000 |
80,000 + 20% of excess over $400,000 |
31,400 + 26% of the excess over $400,000 |
|
450,001 – 500,000 |
90,000 + 20% of excess over $450,000 |
44,400 + 27% of the excess over $450,000 |
|
500,001 – 1,000,000 |
100,000 + 20% of excess over $500,000 |
57,900 + 28% of the excess over $500,000 |
|
1,000,001 + |
200,000 + 20% of excess over $1,000,000 |
197,900 + 29% of the excess over $1,000,000 |
Year of Assessment 2012
|
Chargeable Income ($) |
Tax Payable ($) |
Social Responsibility Levy |
|
0-15600 |
20% of excess over $0 |
19% |
|
15,601 – 22,000 |
3,120+20% of excess over $15,600 |
20% |
|
22,001 – 50,000 |
4,400 +20% of excess over $22,000 |
21% |
|
50,001 – 270,000 |
10,000 + 20% of excess over $50,000 |
22% |
|
270,001 – 300,000 |
53,999 +20% of excess over $270,000 |
23% |
|
300,001 – 350,000 |
59,999 + 20% of excess over $300,000 |
24% |
|
350,001 – 400,000 |
69,999 + 20% of excess over $350,000 |
25% |
|
400,001 – 450,000 |
79,999+ 20% of excess over $400,000 |
26% |
|
450,001 – 500,000 |
89,999 + 20% of excess over $450,000 |
27% |
|
500,001 – 1,000,000 |
99,999 + 20% of excess over $500,000 |
28% |
|
1,000,001 + |
199,998 +20% of excess over $1,000,000 |
29% |
Year of Assessment 2008,2009,2010 and 2011
|
Chargeable Income ($) |
Tax Payable ($) |
| 0 – 9,000 | 20% of excess of $0 |
| 9,000-10,000 | 1,800 + 25% of excess over $9,000 |
| 10,001-20,000 | 2,050 + 30% of excess over $10,000 |
| 20,001 + | 5,050 + 31% of excess over $20,000 |
Year of Assessment 2005 ,2006 and 2007
|
Chargeable Income ($) |
Tax Payable ($) |
| 0 – 8,840 | 20% of excess over $0 |
| 8,841 – 10,000 | 1,768 + 25% of excess over $8,840 |
| 10,001 – 20,000 | 2,058 + 30% of excess over $10,000 |
| 20,000+ | 5,058 + 31% of excess over $20,000 |
Year of Assessment 2003 and 2004
|
Chargeable Income ($) |
Tax Payable ($) |
| 0 – 7,500 | 20% of excess over $0 |
| 7,501 – 10,000 | 1500 + 25% of excess over $7,500 |
| 10,001 – 20,000 | 2,125+ 30% of excess over $10,000 |
| 20,000+ | 5,125 + 32% of excess over $20,000 |
Year of Assessment 2002
|
Chargeable Income ($) |
Tax Payable ($) |
| 0 – 6,500 | 20% of excess over $0 |
| 6,501 – 10,000 | 1,300 + 25% of excess over $6,500 |
| 10,001 – 20,000 | 2,175 + 31% of excess over $10,000 |
| 20,000+ | 5175 + 32% of excess over $20,000 |
Year of Assessment 2001
|
Chargeable Income ($) |
Tax Payable ($) |
| 0 – 6,500 | 20% of excess over $0 |
| 6,501 – 10,000 | 1,300 + 25% of excess over $6,500 |
| 10,001 – 20,000 | 2,175 + 31% of excess over $10,000 |
| 20,000+ | 5175 + 34% of excess over $20,000 |
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