Level |
Tax base |
Tax rates |
1 |
That part of the appreciation amount not exceeding 50%
of the sum of deductible items |
30% |
2 |
That part of the appreciation amount exceeding 50%,
but not exceeding 100%, of the sum of deductible items
|
40% |
3 |
That part of the appreciation amount exceeding 100%
, but not exceeding 200%, of the sum of deductible items
|
50% |
4 |
That part of the appreciation amount exceeding 200%
of the sum of deductible items |
60% |