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Historical PIT Structures

 
Tax-on-income
 
2010
2009
2008
2007
2006
2005
2004
2003
2002
2001
Basic personal amount
12,740
12,664
12,355
12,125
11,864
11,609
11,415
11,050
9,342
7,412
Spousal amount
12,740
12,664
12,355
12,125
11,864
11,609
11,415
11,050
8,766
6,293
Age amount
6,232
6,195
6,044
5,931
5,803
5,678
5,583
5,405
4,566
3,619
 
Tax rates (%):
1st
5.9
5.9
5.9
5.9
5.9
5.9
7.2
7.2
7.2
7.2
2nd
8.6
8.6
8.6
8.6
8.6
8.6
9.9
9.9
9.9
9.9
3rd
12.2
12.2
12.2
12.2
12.2
12.2
11.95
11.7
11.7
11.7
4th
14.05
14.05
14.05
14.05
14.05
14.05
13.55
13.05
13.05
13.05
 
Tax brackets:
1st
37,106
36,885
35,986
35,315
34,555
33,811
33,245
32,183
31,677
30,754
2nd
74,214
73,772
71,973
70,631
69,110
67,622
66,492
64,368
63,354
61,509
3rd
120,656
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
942
822
822
822
822
Minimum cost of living tax credit for singles
350
350
350
350
350
350
250
250
250
-
Minimum cost of living tax credit for couples
700
700
700
700
700
700
500
500
500
-

 
Tax-on-tax
 
2000
1999
1998
1997
Basic personal amount
7,231
6,794
6,456
6,456
Spousal amount
6,140
5,718
5,380
5,380
Age amount
3,531
3,482
3,482
3,482
 
Tax rates (%):
1st
7.65
7.65
7.65
7.65
2nd
11.25
11.7
11.7
11.7
3rd
13.05
13.05
13.05
13.05
4th
-
-
-
-
 
Tax brackets:
1st
30,004
29,590
29,590
29,590
2nd
60,009
59,180
59,180
59,180
3rd
-
-
-
-
Maximum cost of living tax credit
645
645
645
645
Minimum cost of living tax credit for singles
-
-
-
-
Minimum cost of living tax credit for couples
-
-
-
-