2002-03 Annual Report, Inland Revenue Department
(Text Only)

SCHEDULE 5


ANALYSIS OF SALARIES TAX ASSESSMENTS
FOR THE YEAR OF ASSESSMENT 2001-2002 BY INCOME GROUP
Content



Salaries tax assessments for the year of assessment 2001-2002

Annual Income







(Dollars)

Number of Taxpayers

Percentage of Taxpayers

Number of Elections for Joint Assessment

Total Income (After Deductions other than Self Education Expenses and Concessionary Deductions) (Dollars thousand)

Total Allowances (See analysis per Schedule 6)



(Dollars thousand)

Self Education Expenses





(Dollars thousand)

Concessionary Deductions

Total Net Chargeable Income





(Dollars thousand)

Final Tax







(Dollars thousand)

Percentage of Total Final Tax

Average Tax per Taxpayer






(Dollars)

Total Donations to Charities


(Dollars thousand)

Home Loan Interest




(Dollars thousand)

Elderly Residential Care Expenses


(Dollars thousand)

Contributions to Recognized Retirement Schemes


(Dollars thousand)

108001 - 110000

6,242
0.52
0
680,899
674,136
14
34
3
0
42
6,670
131
0.00
21

110001 - 120000

48,223
4.00
0
5,587,803
5,208,084
4,915
3,011
1,304
5
83,342
287,142
5,725
0.02
119

120001 - 130000

54,675
4.53
0
6,844,291
5,904,925
21,131
12,340
12,842
69
140,467
752,517
15,027
0.05
275

130001 - 140000

48,683
4.04
0
6,569,112
5,269,344
36,208
15,894
32,848
214
136,306
1,078,298
21,545
0.07
443

140001 - 150000

49,631
4.12
0
7,190,206
5,448,648
50,263
19,248
62,312
366
152,750
1,456,619
31,468
0.11
634

150001 - 180000

124,388
10.32
0
20,490,248
14,123,687
193,509
66,968
317,127
1,694
482,887
5,304,376
179,661
0.61
1,444

180001 - 210000

111,669
9.26
0
21,666,888
13,778,970
210,462
86,272
493,394
3,660
521,277
6,572,853
315,724
1.07
2,827

210001 - 240000

98,132
8.14
4,446
22,063,053
13,598,888
219,032
99,107
545,663
5,128
500,016
7,095,219
441,147
1.49
4,495

240001 - 270000

98,189
8.14
9,317
24,953,769
15,394,468
228,377
121,756
657,393
8,912
503,403
8,039,460
592,849
2.01
6,038

270001 - 300000

84,957
7.05
12,246
24,171,016
14,929,153
207,117
124,354
648,214
9,208
446,987
7,805,983
645,682
2.18
7,600

300001 - 400000

191,173
15.85
31,721
65,979,156
37,069,312
497,948
364,220
2,233,979
34,339
1,157,999
24,621,359
2,460,199
8.32
12,869

400001 - 500000

98,467
8.17
14,196
43,812,751
19,915,526
296,473
280,456
1,926,827
33,345
637,649
20,722,475
2,529,643
8.56
25,690

500001 - 600000

53,788
4.46
6,161
29,356,030
10,970,678
160,123
190,205
1,301,040
19,851
354,134
16,359,999
2,220,367
7.51
41,280

600001 - 700000

31,605
2.62
3,114
20,412,288
6,412,229
93,592
129,904
816,718
12,307
190,210
12,757,328
1,836,430
6.21
58,106

700001 - 800000

23,526
1.95
1,762
17,541,308
4,726,533
60,519
111,450
644,881
9,483
142,350
11,846,092
1,766,126
5.97
75,071

800001 - 900000

15,026
1.25
1,188
12,704,201
3,023,213
36,789
71,296
427,080
4,346
86,151
9,055,326
1,381,027
4.67
91,909

900001- 1000000

12,455
1.03
895
11,781,772
2,489,700
29,585
63,471
410,662
4,352
64,268
8,719,734
1,351,118
4.57
108,480

1000001- 1500000

33,384
2.77
2,284
40,097,497
6,551,831
66,262
224,810
1,173,876
9,718
158,530
31,912,470
5,066,269
17.13
151,757

1500001- 2000000

10,900
0.90
753
18,687,412
1,663,350
15,039
96,614
384,117
2,497
54,835
16,470,960
2,589,482
8.76
237,567

2000001- 3000000

6,415
0.53
218
15,341,088
707,289
5,741
69,132
166,472
1,382
32,409
14,358,663
2,230,082
7.54
347,636

3000001- 5000000

2,676
0.22
12
9,964,663
20,253
1,222
44,837
40,636
199
13,834
9,843,652
1,478,999
5.00
552,690

5000001- 7500000

821
0.07
1
4,896,585
597
247
20,184
9,209
0
4,197
4,862,151
729,317
2.47
888,328

7500001- 10000000

304
0.03
0
2,560,562
246
83
11,974
2,636
20
1,413
2,544,190
381,627
1.29
1,255,352

10000001 and over

397
0.03
1
8,690,852
0
49
39,419
2,849
0
1,785
8,646,750
1,297,012
4.39
3,267,033

Total

1,205,726
100.00
88,315
442,043,420
187,881,060
2,434,700
2,266,956
12,312,082
161,095
5,867,241
231,120,286
29,566,657
100.00
24,522


Contents | Schedules | Schedule 1 | Schedule 2 | Schedule 3 | Schedule 4 | Schedule 5 | Schedule 6 | Schedule 7 | Schedule 8 | Schedule 9 | Schedule 10 | Schedule 11 | Schedule 12 | Schedule 13 | Schedule 14 | Schedule 15 | Schedule 16 | Schedule 17|

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(Last updated/reviewed : February 5, 2004)