Annex

TABLE OF TARIFFS

I. INCOME-TAX1

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(On Individuals and Partnerships.)

                                                                             

Taxable income		Tax corresponding to the first figure of the “income” column	Tax applicable to the portion of income included between the two figures of the “income” column
between	and
(In florins)		(In florins)	(In florins)
			For each whole amount of exceeding
120	560	1.20	0.20	10	120
560	1,200	10	0.25	10	560
1,200	2,000	26	1.50	50	1,200
2,000	2,800	50	3.50	100	2,000
2,800	3,600	78	4.—	100	2,800
3,600	4,400	110	4.50	100	3,600
4,400	5,200	146	5.—	100	4,400
5,200	6,000	186	5.50	100	5,200
6,000	8,000	230	6.—	100	6,000
8,000	10,000	350	7.—	100	8,000
10,000	14,000	490	8.—	100	10,000
14,000	18,000	810	9.—	100	14,000
18,000	22,000	1,170	10.—	100	18,000
22,000	26,000	1,570	11.—	100	22,000
26,000	30,000	2,010	12.—	100	26,000
30,000	34,000	2,490	13.—	100	30,000
34,000	38,000	3,010	14.—	100	34,000
38,000	43,000	3,570	15.—	100	38,000
43,000	48,000	4,320	16.—	100	43,000
48,000	54,000	5,120	17.—	100	48,000
54,000	60,000	6,140	18.—	100	54,000
60,000	66,000	7,220	19.—	100	60,000
66,000	74,000	8,360	20.—	100	66,000
74,000	82,000	9,960	21.—	100	74,000
82,000	90,000	11,640	22.—	100	82,000
90,000	100,000	13,400	23.—	100	90,000
100,000	110,000	15,700	24.—	100	100,000
110,000	120,000	18,100	25.—	100	110,000
120,000	130,000	20,600	26.—	100	120,000
130,000	140,000	23,200	27.—	100	130,000
140,000	150,000	25,900	28.—	100	140,000
150,000	160,000	28,700	29.—	100	150,000
160,000	175,000	31,600	30.—	100	160,000
175,000	190,000	36,100	31.—	100	175,000
190,000	and above	40,750	32.—	100	190,000

II. COMPANY TAX

Basic rate: 10 florins on each full 100 florins of the taxable net profit.1

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Annual surcharge:2 40 per cent of the basic rate.

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