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Income Tax (Salary or Wages Tax) (Rates) (2019 Budget) (Amendment) Act 2018

PAPUA NEW GUINEA


Income Tax (Salary or Wages Tax) (Rates) (2019 Budget) (Amendment) Act 2018.


No. 24 of 2018.


Certified on : 20/11/2018


ARRANGEMENT OF SECTION.


Amendment of Schedule 1.



No. of 2018.


AN ACT


entitled


Income Tax (Salary or Wages Tax)(Rates)(2019 Budget)(Amendment) Act 2018,


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

MADE by the National Parliament and deemed to come into operation 1 January 2019.

AMENDMENT OF SCHEDULE 1.

Schedule 1 of the Principal Act is amended -

(a) in the heading of Part 3 by inserting after the number “2012”, the following -
(b) inserting the following new part:

APPLICABLE FROM 1 JANUARY 2019.


Table A applicable from 1 January 2019.
Where an Employee’s Salary or Wages is less than or equal to K481.00 per fortnight.
Column 1.
Column 2.
Column 3.
Column 4.
Salary per fortnight in 2019.
Non-Resident Taxpayers.
Where no Declaration is lodged.
Where a declaration is lodged.
Exceeding
Not Exceeding
0
1
0.22
0.42
0.00
1
3
0.66
1.26
0.00
3
5
1.10
2.10
0.00
5
7
1.54
2.94
0.00
7
9
1.98
3.78
0.00
9
11
2.42
4.62
0.00
11
13
2.86
5.46
0.00
13
15
3.30
6.30
0.00
15
17
3.74
7.14
0.00
17
19
4.18
7.98
0.00
19
21
4.62
8.82
0.00
21
23
5.06
9.66
0.00
23
25
5.50
10.50
0.00

Table A applicable from 1 January 2019.
Where an Employee’s Salary or Wages is less than or equal to K481.00 per fortnight.
Column 1.
Column 2.
Column 3.
Column 4.
Salary per fortnight in 2019.
Non-Resident Taxpayers.
Where no Declaration is lodged.
Where a declaration is lodged.
Exceeding
Not Exceeding
25
27
5.94
11.34
0.00
27
29
6.38
12.18
0.00
29
31
6.82
13.02
0.00
31
33
7.26
13.86
0.00
33
35
7.70
14.70
0.00
35
37
8.14
15.54
0.00
37
39
8.58
16.38
0.00
39
41
9.02
17.22
0.00
41
43
9.46
18.06
0.00
43
45
9.90
18.90
0.00
45
47
10.34
19.74
0.00
47
49
10.78
20.58
0.00
49
51
11.22
21.42
0.00
51
53
11.66
22.26
0.00
53
55
12.10
23.10
0.00
55
57
12.54
23.94
0.00
57
59
12.98
24.78
0.00
59
61
13.42
25.62
0.00
61
63
13.86
26.46
0.00
63
65
14.30
27.30
0.00
65
67
14.74
28.14
0.00
67
69
15.18
28.98
0.00
69
71
15.62
29.82
0.00
71
73
16.06
30.66
0.00
73
75
16.50
31.50
0.00
75
77
16.94
32.34
0.00
77
79
17.38
33.18
0.00
79
81
17.82
34.02
0.00
81
83
18.26
34.86
0.00
83
85
18.70
35.70
0.00
85
87
19.14
36.54
0.00
87
89
19.58
37.38
0.00
89
91
20.02
38.22
0.00
91
93
20.46
39.06
0.00
93
95
20.90
39.90
0.00
95
97
21.34
40.74
0.00
97
99
21.78
41.58
0.00
99
101
22.22
42.42
0.00
101
103
22.66
43.26
0.00
103
105
23.10
44.10
0.00
105
107
23.54
44.94
0.00

Table A applicable from 1 January 2019.
Where an Employee’s Salary or Wages is less than or equal to K481.00 per fortnight.
Column 1.
Column 2.
Column 3.
Column 4.
Salary per fortnight in 2019.
Non-Resident Taxpayers.
Where no Declaration is lodged.
Where a declaration is lodged.
Exceeding
Not Exceeding
107
109
23.98
45.78
0.00
109
111
24.42
46.62
0.00
111
113
24.86
47.46
0.00
113
115
25.30
48.30
0.00
115
117
25.74
49.14
0.00
117
119
26.18
49.98
0.00
119
121
26.62
50.82
0.00
121
123
27.06
51.66
0.00
123
125
27.50
52.50
0.00
125
127
27.94
53.34
0.00
127
129
28.38
54.18
0.00
129
131
28.82
55.02
0.00
131
133
29.26
55.86
0.00
133
135
29.70
56.70
0.00
135
137
30.14
57.54
0.00
137
139
30.58
58.38
0.00
139
141
31.02
59.22
0.00
141
143
31.46
60.06
0.00
143
145
31.90
60.90
0.00
145
147
32.34
61.74
0.00
147
149
32.78
62.58
0.00
149
151
33.22
63.42
0.00
151
153
33.66
64.26
0.00
153
155
34.10
65.10
0.00
155
157
34.54
65.94
0.00
157
159
34.98
66.78
0.00
159
161
35.42
67.62
0.00
161
163
35.86
68.46
0.00
163
165
36.30
69.30
0.00
165
167
36.74
70.14
0.00
169
171
37.62
71.82
0.00
171
173
38.06
72.66
0.00
173
175
38.50
73.50
0.00
175
177
38.94
74.34
0.00
177
179
39.38
75.18
0.00
179
181
39.82
76.02
0.00
181
183
40.26
76.86
0.00
183
185
40.70
77.70
0.00
185
187
41.14
78.54
0.00
187
189
41.58
79.38
0.00
189
191
42.02
80.22
0.00

Table A applicable from 1 January 2019.
Where an Employee’s Salary or Wages is less than or equal to K481.00 per fortnight.
Column 1.
Column 2.
Column 3.
Column 4.
Salary per fortnight in 2019.
Non-Resident Taxpayers.
Where no Declaration is lodged.
Where a declaration is lodged.
Exceeding
Not Exceeding
191
193
42.46
81.06
0.00
193
195
42.90
81.90
0.00
195
197
43.34
82.74
0.00
197
199
43.78
83.58
0.00
199
201
44.22
84.42
0.00
201
203
44.66
85.26
0.00
203
205
45.10
86.10
0.00
205
207
45.54
86.94
0.00
207
209
45.98
87.78
0.00
209
211
46.42
88.62
0.00
211
213
46.86
89.46
0.00
213
215
47.30
90.30
0.00
215
217
47.74
91.14
0.00
217
219
48.18
91.98
0.00
219
221
48.62
92.82
0.00
221
223
49.06
93.66
0.00
223
225
49.50
94.50
0.00
225
227
49.94
95.34
0.00
227
229
50.38
96.18
0.00
229
231
50.82
97.02
0.00
231
233
51.26
97.86
0.00
233
235
51.70
98.70
0.00
235
237
52.14
99.54
0.00
237
239
52.58
100.38
0.00
239
241
53.02
101.22
0.00
241
243
53.46
102.06
0.00
243
245
53.90
102.90
0.00
245
247
54.34
103.74
0.00
247
249
54.78
104.58
0.00
249
251
55.22
105.42
0.00
251
253
55.66
106.26
0.00
253
255
56.10
107.10
0.00
255
257
56.54
107.94
0.00
257
259
56.98
108.78
0.00
259
261
57.42
109.62
0.00
261
263
57.86
110.46
0.00
263
265
58.30
111.30
0.00
265
267
58.74
112.14
0.00
267
269
59.18
112.98
0.00
269
271
59.62
113.82
0.00
271
273
60.06
114.66
0.00

Table A applicable from 1 January 2019.
Where an Employee’s Salary or Wages is less than or equal to K481.00 per fortnight.
Column 1.
Column 2.
Column 3.
Column 4.
Salary per fortnight in 2019.
Non-Resident Taxpayers.
Where no Declaration is lodged.
Where a declaration is lodged.
Exceeding
Not Exceeding
273
275
60.50
115.50
0.00
275
277
60.94
116.34
0.00
277
279
61.38
117.18
0.00
279
281
61.82
118.02
0.00
281
283
62.26
118.86
0.00
283
285
62.70
119.70
0.00
285
287
63.14
120.54
0.00
287
289
63.58
121.38
0.00
289
291
64.02
122.22
0.00
291
293
64.46
123.06
0.00
293
295
64.90
123.90
0.00
295
297
65.34
124.74
0.00
297
299
65.78
125.58
0.00
299
301
66.22
126.42
0.00
301
303
66.66
127.26
0.00
303
305
67.10
128.10
0.00
305
307
67.54
128.94
0.00
307
309
67.98
129.78
0.00
309
311
68.42
130.62
0.00
311
313
68.86
131.46
0.00
313
315
69.30
132.30
0.00
315
317
69.74
133.14
0.00
317
319
70.18
133.98
0.00
319
321
70.62
134.82
0.00
321
323
71.06
135.66
0.00
323
325
71.50
136.50
0.00
325
327
71.94
137.34
0.00
327
329
72.38
138.18
0.00
329
331
72.82
139.02
0.00
331
333
73.26
139.86
0.00
333
335
73.70
140.70
0.00
335
337
74.14
141.54
0.00
337
339
74.58
142.38
0.00
339
341
75.02
143.22
0.00
341
343
75.46
144.06
0.00
343
345
75.90
144.90
0.00
345
347
76.34
145.74
0.00
347
349
76.78
146.58
0.00
349
351
77.22
147.42
0.00
351
353
77.66
148.26
0.00
353
355
78.10
149.10
0.00

Table A applicable from 1 January 2019.
Where an Employee’s Salary or Wages is less than or equal to K481.00 per fortnight.
Column 1.
Column 2.
Column 3.
Column 4.
Salary per fortnight in 2019.
Non-Resident Taxpayers.
Where no Declaration is lodged.
Where a declaration is lodged.
Exceeding
Not Exceeding
355
357
78.54
149.94
0.00
357
359
78.98
150.78
0.00
359
361
79.42
151.62
0.00
361
363
79.86
152.46
0.00
363
365
80.30
153.30
0.00
365
367
80.74
154.14
0.00
367
369
81.18
154.98
0.00
369
371
81.62
155.82
0.00
371
373
82.06
156.66
0.00
373
375
82.50
157.50
0.00
375
377
82.94
158.34
0.00
377
379
83.38
159.18
0.00
379
381
83.82
160.02
0.00
381
383
84.26
160.86
0.00
383
385
84.70
161.70
0.00
385
387
85.14
162.54
0.00
387
389
85.58
163.38
0.00
389
391
86.02
164.22
0.00
391
393
86.46
165.06
0.00
393
395
86.90
165.90
0.00
395
397
87.34
166.74
0.00
397
399
87.78
167.58
0.00
399
401
88.22
168.42
0.00
401
403
88.66
169.26
0.00
403
405
89.10
170.10
0.00
405
407
89.54
170.94
0.00
407
409
89.98
171.78
0.00
409
411
90.42
172.62
0.00
411
413
90.86
173.46
0.00
413
415
91.30
174.30
0.00
415
417
91.74
175.14
0.00
417
419
92.18
175.98
0.00
419
421
92.62
176.82
0.00
421
423
93.06
177.66
0.00
423
425
93.50
178.50
0.00
425
427
93.94
179.34
0.00
427
429
94.38
180.18
0.00
429
431
94.82
181.02
0.00
431
433
95.26
181.86
0.00
433
435
95.70
182.70
0.00
435
437
96.14
183.54
0.00

Table A applicable from 1 January 2019.
Where an Employee’s Salary or Wages is less than or equal to K481.00 per fortnight.
Column 1.
Column 2.
Column 3.
Column 4.
Salary per fortnight in 2019.
Non-Resident Taxpayers.
Where no Declaration is lodged.
Where a declaration is lodged.
Exceeding
Not Exceeding
437
439
96.58
184.38
0.00
439
441
97.02
185.22
0.00
441
443
97.46
186.06
0.00
443
445
97.90
186.90
0.00
445
447
98.34
187.74
0.00
447
449
98.78
188.58
0.00
449
451
99.22
189.42
0.00
451
453
99.66
190.26
0.00
453
455
100.10
191.10
0.00
455
457
100.54
191.94
0.00
457
459
100.98
192.78
0.00
459
461
101.42
193.62
0.00
461
463
101.86
194.46
0.00
463
465
102.30
195.30
0.00
465
467
102.74
196.14
0.00
467
469
103.18
196.98
0.00
469
471
103.62
197.82
0.00
471
473
104.06
198.66
0.00
473
475
104.50
199.50
0.00
475
477
104.94
200.34
0.00
477
479
105.38
201.18
0.00
479
481
105.82
202.02
0.00

Table B applicable from 1 January 2019.
Where an Employee’s Salary or Wages exceeds K481.00 but is less than K900.00 per fortnight.
Column 1.
Column 2.
Column 3.
Column 4.
Salary per fortnight in 2012.
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
481
483
106.26
202.86
0.00
0.00
0.00
0.00
483
485
106.70
203.70
0.00
0.00
0.00
0.00
485
487
107.14
204.54
0.00
0.00
0.00
0.00
487
489
107.58
205.38
0.12
0.00
0.00
0.00
489
491
108.02
206.22
0.56
0.00
0.00
0.00
491
493
108.46
207.06
1.00
0.00
0.00
0.00
493
495
108.90
207.90
1.44
0.00
0.00
0.00
495
497
109.34
208.74
1.88
0.15
0.00
0.00
497
499
109.78
209.58
2.32
0.59
0.00
0.00
499
501
110.22
210.42
2.76
1.03
0.00
0.00
501
503
110.66
211.26
3.20
1.47
0.31
0.00
503
505
111.10
212.10
3.64
1.91
0.75
0.00
505
507
111.54
212.94
4.08
2.35
1.19
0.04
507
509
111.98
213.78
4.52
2.79
1.63
0.48
509
511
112.42
214.62
4.96
3.23
2.07
0.92
511
513
112.86
215.46
5.40
3.67
2.51
1.36
513
515
113.30
216.30
5.84
4.11
2.95
1.80
515
517
113.74
217.14
6.28
4.55
3.39
2.24
517
519
114.18
217.98
6.72
4.99
3.83
2.68
519
521
114.62
218.82
7.16
5.43
4.27
3.12
521
523
115.06
219.66
7.60
5.87
4.71
3.56
523
525
115.50
220.50
8.04
6.31
5.15
4.00
525
527
115.94
221.34
8.48
6.75
5.59
4.44
527
529
116.38
222.18
8.92
7.19
6.03
4.88
529
531
116.82
223.02
9.36
7.63
6.47
5.32
531
533
117.26
223.86
9.80
8.07
6.91
5.76
533
535
117.70
224.70
10.24
8.51
7.35
6.20
535
537
118.14
225.54
10.68
8.95
7.79
6.64
537
539
118.58
226.38
11.12
9.39
8.23
7.08
539
541
119.02
227.22
11.56
9.82
8.67
7.51
541
543
119.46
228.06
12.00
10.20
9.00
7.80
543
545
119.90
228.90
12.44
10.57
9.33
8.09
545
547
120.34
229.74
12.88
10.95
9.66
8.37
547
549
120.78
230.58
13.32
11.32
9.99
8.66
549
551
121.22
231.42
13.76
11.69
10.32
8.94

Table B applicable from 1 January 2019
Where an Employee’s Salary or Wages exceeds K481.00 but is less than K900.00 per fortnight.
Column 1.
Column 2.
Column 3.
Column 4.
Salary per fortnight in 2012.
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
551
553
121.66
232.26
14.20
12.07
10.65
9.23
553
555
122.10
233.10
14.64
12.44
10.98
9.52
555
557
122.54
233.94
15.08
12.82
11.31
9.80
557
559
122.98
234.78
15.52
13.19
11.64
10.09
559
561
123.42
235.62
15.96
13.56
11.97
10.37
561
563
123.86
236.46
16.40
13.94
12.30
10.66
563
565
124.30
237.30
16.84
14.31
12.63
10.95
565
567
124.74
238.14
17.28
14.69
12.96
11.23
567
569
125.18
238.98
17.72
15.06
13.29
11.52
569
571
125.62
239.82
18.16
15.43
13.62
11.80
571
573
126.06
240.66
18.60
15.81
13.95
12.09
573
575
126.50
241.50
19.04
16.18
14.28
12.38
575
577
126.94
242.34
19.48
16.56
14.61
12.66
577
579
127.38
243.18
19.92
16.93
14.94
12.95
579
581
127.82
244.02
20.36
17.30
15.27
13.23
581
583
128.26
244.86
20.80
17.68
15.60
13.52
583
585
128.70
245.70
21.24
18.05
15.93
13.81
585
587
129.14
246.54
21.68
18.43
16.26
14.09
587
589
129.58
247.38
22.12
18.80
16.59
14.38
589
591
130.02
248.22
22.56
19.17
16.92
14.66
591
593
130.46
249.06
23.00
19.55
17.25
14.95
593
595
130.90
249.90
23.44
19.92
17.58
15.24
595
597
131.34
250.74
23.88
20.30
17.91
15.52
597
599
131.78
251.58
24.32
20.67
18.24
15.81
599
601
132.22
252.42
24.76
21.04
18.57
16.09
601
603
132.66
253.26
25.20
21.42
18.90
16.38
603
605
133.10
254.10
25.64
21.79
19.23
16.67
605
607
133.54
254.94
26.08
22.17
19.56
16.95
607
609
133.98
255.78
26.52
22.54
19.89
17.24
609
611
134.42
256.62
26.96
22.91
20.22
17.52
611
613
134.86
257.46
27.40
23.29
20.55
17.81
613
615
135.30
258.30
27.84
23.66
20.88
18.10
615
617
135.74
259.14
28.28
24.04
21.21
18.38
617
619
136.18
259.98
28.72
24.41
21.54
18.67
619
621
136.62
260.82
29.16
24.78
21.87
18.95

Table B applicable from 1 January 2019.
Where an Employee’s Salary or Wages exceeds K481.00 but is less than K900.00 per fortnight.
Column 1.
Column 2.
Column 3.
Column 4.




Where a Declaration is lodged.
Salary per
Non-
Where no
fortnight in 2012.
Resident
Declaration
Number of Dependants.

Not
Taxpayers.
is lodged.
None
1
2
3 or
Exceeding
Exceeding




more
621
623
137.06
261.66
29.60
25.16
22.20
19.24
623
625
137.50
262.50
30.04
25.53
22.53
19.53
625
627
137.94
263.34
30.48
25.91
22.86
19.81
627
629
138.38
264.18
30.92
26.28
23.19
20.10
629
631
138.82
265.02
31.36
26.65
23.52
20.38
631
633
139.26
265.86
31.80
27.03
23.85
20.67
633
635
139.70
266.70
32.24
27.40
24.18
20.96
635
637
140.14
267.54
32.68
27.78
24.51
21.24
637
639
140.58
268.38
33.12
28.15
24.84
21.53
639
641
141.02
269.22
33.56
28.52
25.17
21.81
641
643
141.46
270.06
34.00
28.90
25.50
22.10
643
645
141.90
270.90
34.44
29.27
25.83
22.39
645
647
142.34
271.74
34.88
29.65
26.16
22.67
647
649
142.78
272.58
35.32
30.02
26.49
22.96
649
651
143.22
273.42
35.76
30.39
26.82
23.24
651
653
143.66
274.26
36.20
30.77
27.15
23.53
653
655
144.10
275.10
36.64
31.14
27.48
23.82
655
657
144.54
275.94
37.08
31.52
27.81
24.10
657
659
144.98
276.78
37.52
31.89
28.14
24.39
659
661
145.42
277.62
37.96
32.26
28.47
24.67
661
663
145.86
278.46
38.40
32.64
28.80
24.96
663
665
146.30
279.30
38.84
33.01
29.13
25.25
665
667
146.74
280.14
39.28
33.39
29.46
25.53
667
669
147.18
280.98
39.72
33.76
29.79
25.82
669
671
147.62
281.82
40.16
34.13
30.12
26.10
671
673
148.06
282.66
40.60
34.51
30.45
26.39
673
675
148.50
283.50
41.04
34.88
30.78
26.68
675
677
148.94
284.34
41.48
35.26
31.11
26.96
677
679
149.38
285.18
41.92
35.63
31.44
27.25
679
681
149.82
286.02
42.36
36.00
31.77
27.53
681
683
150.26
286.86
42.80
36.38
32.10
27.82
683
685
150.70
287.70
43.24
36.75
32.43
28.11
685
687
151.14
288.54
43.68
37.13
32.76
28.39
687
689
151.58
289.38
44.12
37.50
33.09
28.68
689
691
152.02
290.22
44.56
37.87
33.42
28.96
691
693
152.46
291.06
45.00
38.25
33.75
29.25

Table B applicable from 1 January 2019.
Where an Employee’s Salary or Wages exceeds K481.00 but is less than K900.00 per fortnight.
Column 1.
Column 2.
Column 3.
Column 4.




Where a Declaration is lodged.
Salary per
Non-
Where no
fortnight in 2012.
Resident
Declaration
Number of Dependants.

Not
Taxpayers.
is lodged.
None
1
2
3 or
Exceeding
Exceeding




more
693
695
152.90
291.90
45.44
38.62
34.08
29.54
695
697
153.34
292.74
45.88
39.00
34.41
29.82
697
699
153.78
293.58
46.32
39.37
34.74
30.11
699
701
154.22
294.42
46.76
39.74
35.07
30.39
701
703
154.66
295.26
47.20
40.12
35.40
30.68
703
705
155.10
296.10
47.64
40.49
35.73
30.97
705
707
155.54
296.94
48.08
40.87
36.06
31.25
707
709
155.98
297.78
48.52
41.24
36.39
31.54
709
711
156.42
298.62
48.96
41.61
36.72
31.82
711
713
156.86
299.46
49.40
41.99
37.05
32.11
713
715
157.30
300.30
49.84
42.36
37.38
32.40
715
717
157.74
301.14
50.28
42.74
37.71
32.68
717
719
158.18
301.98
50.72
43.11
38.04
32.97
719
721
158.62
302.82
51.16
43.48
38.37
33.25
721
723
159.06
303.66
51.60
43.86
38.70
33.54
723
725
159.50
304.50
52.04
44.23
39.03
33.83
725
727
159.94
305.34
52.48
44.61
39.36
34.11
727
729
160.38
306.18
52.92
44.98
39.69
34.40
729
731
160.82
307.02
53.36
45.35
40.02
34.68
731
733
161.26
307.86
53.80
45.73
40.35
34.97
733
735
161.70
308.70
54.24
46.10
40.68
35.26
735
737
162.14
309.54
54.68
46.48
41.01
35.54
737
739
162.58
310.38
55.12
46.85
41.34
35.83
739
741
163.02
311.22
55.56
47.22
41.67
36.11
741
743
163.46
312.06
56.00
47.60
42.00
36.40
743
745
163.90
312.90
56.44
47.97
42.33
36.69
745
747
164.34
313.74
56.88
48.35
42.66
36.97
747
749
164.78
314.58
57.32
48.72
42.99
37.26
749
751
165.22
315.42
57.76
49.09
43.32
37.54
751
753
165.66
316.26
58.20
49.47
43.65
37.83
753
755
166.10
317.10
58.64
49.84
43.98
38.12
755
757
166.54
317.94
59.08
50.22
44.31
38.40
757
759
166.98
318.78
59.52
50.59
44.64
38.69
759
761
167.42
319.62
59.96
50.96
44.97
38.97
761
763
167.86
320.46
60.40
51.34
45.30
39.26

Table B applicable from 1 January 2019.
Where an Employee’s Salary or Wages exceeds K481.00 but is less than K900.00 per fortnight.
Column 1.
Column 2.
Column 3.
Column 4.




Where a Declaration is lodged.
Salary per
Non-
Where no
fortnight in 2012.
Resident
Declaration
Number of Dependants.

Not
Taxpayers.
is lodged.
None
1
2
3 or
Exceeding
Exceeding




more
763
765
168.30
321.30
60.84
51.71
45.63
39.55
765
767
168.74
322.14
61.28
52.09
45.96
39.83
767
769
169.18
322.98
61.72
52.46
46.29
40.12
769
771
169.76
323.82
62.16
52.83
46.62
40.40
771
773
170.36
324.66
62.28
52.94
46.71
40.49
773
775
170.96
325.50
62.88
53.45
47.16
40.88
775
777
171.56
326.34
63.48
53.96
47.61
41.27
777
779
172.16
327.18
64.08
54.47
48.06
41.66
779
781
172.76
328.02
64.68
54.98
48.51
42.05
781
783
173.36
328.86
65.28
55.49
48.96
42.44
783
785
173.96
329.70
65.88
56.00
49.41
42.83
785
787
174.56
330.54
66.48
56.51
49.86
43.22
787
789
175.16
331.38
67.08
57.02
50.31
43.61
789
791
175.76
332.22
67.68
57.53
50.76
44.00
791
793
176.36
333.06
68.28
58.04
51.21
44.39
793
795
176.96
333.90
68.88
58.55
51.66
44.78
795
797
177.56
334.74
69.48
59.06
52.11
45.17
797
799
178.16
335.58
70.08
59.57
52.56
45.56
799
801
178.76
336.42
70.68
60.08
53.01
45.95
801
803
179.36
337.26
71.28
60.59
53.46
46.34
803
805
179.96
338.10
71.88
61.10
53.91
46.73
805
807
180.56
338.94
72.48
61.61
54.36
47.12
807
809
181.16
339.78
73.08
62.12
54.81
47.51
809
811
181.76
340.62
73.68
62.63
55.26
47.90
811
813
182.36
341.46
74.28
63.14
55.71
48.29
813
815
182.96
342.30
74.88
63.65
56.16
48.68
815
817
183.56
343.14
75.48
64.16
56.61
49.07
817
819
184.16
343.98
76.08
64.67
57.06
49.46
819
821
184.76
344.82
76.68
65.18
57.51
49.85
821
823
185.36
345.66
77.28
65.69
57.96
50.24
823
825
185.96
346.50
77.88
66.20
58.41
50.63
825
827
186.56
347.34
78.48
66.71
58.86
51.02
827
829
187.16
348.18
79.08
67.22
59.31
51.41
829
831
187.76
349.02
79.68
67.73
59.76
51.80

Table B applicable from 1 January 2019.
Where an Employee’s Salary or Wages exceeds K481.00 but is less than K900.00 per fortnight.
Column 1.
Column 2.
Column 3.
Column 4.




Where a Declaration is lodged.
Salary per
Non-
Where no
fortnight in 2012.
Resident
Declaration
Number of Dependants.

Not
Taxpayers.
is lodged.
None
1
2
3 or
Exceeding
Exceeding




more
831
833
188.36
349.86
80.28
68.24
60.21
52.19
833
835
188.96
350.70
80.88
68.75
60.66
52.58
835
837
189.56
351.54
81.48
69.26
61.11
52.97
837
839
190.16
352.38
82.08
69.77
61.56
53.36
839
841
190.76
353.22
82.68
70.28
62.01
53.75
841
843
191.36
354.06
83.28
70.79
62.46
54.14
843
845
191.96
354.90
83.88
71.30
62.91
54.53
845
847
192.56
355.74
84.48
71.81
63.36
54.92
847
849
193.16
356.58
85.08
72.32
63.81
55.31
849
851
193.76
357.42
85.68
72.83
64.26
55.70
851
853
194.36
358.26
86.28
73.34
64.71
56.09
853
855
194.96
359.10
86.88
73.85
65.16
56.48
855
857
195.56
359.94
87.48
74.36
65.61
56.87
857
859
196.16
360.78
88.08
74.87
66.06
57.26
859
861
196.76
361.62
88.68
75.38
66.51
57.65
861
863
197.36
362.46
89.28
75.89
66.96
58.04
863
865
197.96
363.30
89.88
76.40
67.41
58.43
865
867
198.56
364.14
90.48
76.91
67.86
58.82
867
869
199.16
364.98
91.08
77.42
68.31
59.21
869
871
199.76
365.82
91.68
77.93
68.76
59.60
871
873
200.36
366.66
92.28
78.44
69.21
59.99
873
875
200.96
367.50
92.88
78.95
69.66
60.38
875
877
201.56
368.34
93.48
79.46
70.11
60.77
877
879
202.16
369.18
94.08
79.97
70.56
61.16
879
881
202.76
370.02
94.68
80.48
71.01
61.55
881
883
203.36
370.86
95.28
80.99
71.46
61.94
883
885
203.96
371.70
95.88
81.50
71.91
62.33
885
887
204.56
372.54
96.48
82.01
72.36
62.72
887
889
205.16
373.38
97.08
82.52
72.81
63.11
889
891
205.76
374.22
97.68
83.03
73.26
63.50
891
893
206.36
375.06
98.28
83.54
73.71
63.89
893
895
206.96
375.90
98.88
84.05
74.16
64.28
895
897
207.56
376.74
99.48
84.56
74.61
64.67
897
899
208.16
377.58
100.08
85.07
75.06
65.06
899
901
208.76
378.42
100.68
85.58
75.51
65.45

Table C applicable from 1 January 2019.
Where an Employee’s Salary or Wages exceeds K900.00 per fortnight in the year 2019.

Column 1.
Column 2.
Column 3.
Non-Resident.
Where no declaration is lodged.
Where a Declaration is lodged.



Where fortnightly income
Where fortnightly income
Where fortnightly income
exceeds K900.00.
exceeds K900.00.
exceeds K900.00.
K208.76 plus 30 toea for each
K378.42 plus 42 toea for each K1.00.
K100.68 plus 30 toea for each K1.00.



Where fortnightly income

Where fortnightly income
exceeds K1,269.00.
exceeds K1,269.00.
K319.16 plus 35 toea for each

K211.38 plus 35 toea for each K1.00.



Where fortnightly income

Where fortnightly income
exceeds K2,692.00.
exceeds K2,692.00.
K816.86 plus 40 toea for each K1.00.

K709.43 plus 40 toea for each K1.00.



Where fortnightly income

Where fortnightly income
exceeds K9,615.00.
exceeds K9,615.00.
K3,585.66 plus 42 toea for each K1.00.

K3,478.63 plus 42 toea for each K1.00.



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

”.


I hereby certify that the above is a fair print of the Income Tax (Salary or Wages Tax)(Rates)(2019 Budget)(Amendment) Act 2018, 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)(2019 Budget)(Amendment) Act 2018, was made by the National Parliament on 20 November 2018.


Acting Speaker of the National Parliament.

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