| Column A Taxable Amount ($) |
Column B Taxable Amount Not Over ($) |
Column C Tax on Amount in Column A ($) |
Column D Rate of Tax on Excess over Amount in Column A (%) |
| 0 | 10,000 | 0 | 18 |
| 10,000 | 20,000 | 1,800 | 20 |
| 20,000 | 40,000 | 3,800 | 22 |
| 40,000 | 60,000 | 8,200 | 24 |
| 60,000 | 80,000 | 13,000 | 26 |
| 80,000 | 100,000 | 18,200 | 28 |
| 100,000 | 150,000 | 23,800 | 30 |
| 150,000 | 250,000 | 38,800 | 32 |
| 250,000 | 500,000 | 70,800 | 34 |
| 500,000 | 750,000 | 155,800 | 37 |
| 750,000 | 1,000,000 | 248,300 | 39 |
| 1,000,000 | 1,250,000 | 345,800 | 41 |
| 1,250,000 | 1,500,000 | 448,300 | 43 |
| 1,500,000 | 2,000,000 | 555,800 | 45 |
| 2,000,000 | 2,500,000 | 780,800 | 49 |
Between $2,500,000 and $3,000,000 the rate on the excess is 53%. Over $3,000,000 the rate on the excess if 55%. Over $10,000,000 a 5% surcharge may apply. These rates may change in the future. Please consult your tax advisor.