Historical PIT Structures
Tax-on-income |
Tax-on-tax |
||||||||||||||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
2009 |
2008 |
2007 |
2006 |
2005 |
2004 |
2003 |
2002 |
2001 |
2000 |
1999 |
1998 |
1997 |
|||
| Basic personal amount | 12,664 |
12,355 |
12,125 |
11,864 |
11,609 |
11,415 |
11,050 |
9,342 |
7,412 |
7,231 |
6,794 |
6,456 |
6,456 |
||
| Spousal amount | 12,664 |
12,355 |
12,125 |
11,864 |
11,609 |
11,415 |
11,050 |
8,766 |
6,293 |
6,140 |
5,718 |
5,380 |
5,380 |
||
| Age amount | 6,195 |
6,044 |
5,931 |
5,803 |
5,678 |
5,583 |
5,405 |
4,566 |
3,619 |
3,531 |
3,482 |
3,482 |
3,482 |
||
| Tax rates (%): | |||||||||||||||
| 1st | 5.9 |
5.9 |
5.9 |
5.9 |
5.9 |
7.2 |
7.2 |
7.2 |
7.2 |
7.65 |
7.65 |
7.65 |
7.65 |
||
| 2nd | 8.6 |
8.6 |
8.6 |
8.6 |
8.6 |
9.9 |
9.9 |
9.9 |
9.9 |
11.25 |
11.7 |
11.7 |
11.7 |
||
| 3rd | 12.2 |
12.2 |
12.2 |
12.2 |
12.2 |
11.95 |
11.7 |
11.7 |
11.7 |
13.05 |
13.05 |
13.05 |
13.05 |
||
| 4th | 14.05 |
14.05 |
14.05 |
14.05 |
14.05 |
13.55 |
13.05 |
13.05 |
13.05 |
- |
- |
- |
- |
||
| Tax brackets: | |||||||||||||||
| 1st | 36,885 |
35,986 |
35,315 |
34,555 |
33,811 |
33,245 |
32,183 |
31,677 |
30,754 |
30,004 |
29,590 |
29,590 |
29,590 |
||
| 2nd | 73,772 |
71,973 |
70,631 |
69,110 |
67,622 |
66,492 |
64,368 |
63,354 |
61,509 |
60,009 |
59,180 |
59,180 |
59,180 |
||
| 3rd | 119,936 |
117,011 |
114,830 |
112,358 |
109,939 |
108,101 |
104,648 |
103,000 |
100,000 |
- |
- |
- |
- |
||
| Maximum cost of living tax credit | 942 |
942 |
942 |
942 |
942 |
822 |
822 |
822 |
822 |
645 |
645 |
645 |
645 |
||
| Minimum cost of living tax credit for singles | 350 |
350 |
350 |
350 |
350 |
250 |
250 |
250 |
- |
- |
- |
- |
- |
||
| Minimum cost of living tax credit for couples | 700 |
700 |
700 |
700 |
700 |
500 |
500 |
500 |
- |
- |
- |
- |
- |
||
