Revenue

Distribution of Salaries Tax Burden amongst Taxpaying Population (2000-01 Provisional Assessment)

Taxpaying population (Total: 1 200 000)

Working population which does not pay any salaries tax (Total: 2 000 000)

Illustration :

• Only 37% of the working population need to pay salaries tax.
• The top 100 000 taxpayers contribute 61% of the total revenue from salaries tax, whereas the bottom 600 000 (i.e. half of all salaries taxpayers) contribute only 4.4% of the total salaries tax yield.
• 0.3% of the working population (about 10 000) pay at the standard tax rate of 15% and contribute 18.5% of total salaries tax receipts.

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