Band 

Rate % 

Dividend % 

Band 

Rate % 

Dividend % 

0 – 2440

10

0 – 2440

10

2,441 – 37,400

20

10

2,441 – 37,400

20

10

37,401 – 150,000

40

32.5

Over 37,400

40

32.5

Over 150,000

50

42.5