Personal income tax
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This is the combined central government and sub-central government marginal personal income tax rate at the earnings threshold where the top statutory personal income tax rate first applies.

It is calculated as the additional central and sub-central government personal income tax resulting from a unit increase in gross wage earnings. The combined rate takes account of the effects of tax credits, the deductibility of sub-central taxes in central government taxes, etc.

Personal income taxUnit of measure usedPercentagePower codeUnitsVariables collected
This is the combined central government and sub-central government marginal personal income tax rate at the earnings threshold where the top statutory personal income tax rate first applies.

It is calculated as the additional central and sub-central government personal income tax resulting from a unit increase in gross wage earnings. The combined rate takes account of the effects of tax credits, the deductibility of sub-central taxes in central government taxes, etc.