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  Input Monthly Gross Income below


The rates of Income Tax upon resident individuals, that is, persons other than companies, minors and trustees, are contained in the Second Schedule of the Income Tax Act 1993. The tax structure for the tax year commencing 1 April 2015 is as follows:
  Chargeable Income  Rate of Tax  
  First   M54 770.16 20%  
  Over   M54 770.16   30%  
  Non-refundable Tax Credit of M6 100.00 per annum is allowable to all resident individuals.  
Calculation of Tax Payable     

Tax payable is calculated in two steps. First, tax liability is calculated by applying the rates indicated above on the chargeable income of the individual. The second step is to reduce the tax liability by the tax credit to find the Tax Payable.  

If an employee makes a contribution to an approved employer pension or provident fund, this contribution must first be deducted from the employment income to get to the chargeable income, which is then entered into the tax calculator. It is only the employee’s contribution, and not the total of employee’s and employer’s contributions, that is deductible from employment income. Further note that the calculator only uses monthly amounts.

Tax Guide
For a more detailed schedule of tax payable based on the structure
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