معادلات حساب الضريبة

1. ‫ا‬ ‫ا‬ ‫ا‬ ‫ت‬ ‫د‬
‫ر‬ ‫ن‬912005
‫أو‬:‫د‬ ‫ا‬ ‫ة‬
ً‫ا‬‫ر‬ ‫ا‬1/1/2005‫ن‬ ‫ا‬:
‫ﺽ‬ ‫ا‬ ‫ء‬ ‫ا‬ ‫ن‬ ‫آ‬ ‫إذا‬:
‫أآ‬‫و‬
‫ا‬ ‫ار‬
100000200000.10‫ح‬-500
220000400000.15‫ح‬-1500
3‫زاد‬400000.20‫ح‬-3500
‫ﺙ‬:‫ا‬ ‫ت‬ ‫ﺕ‬ ‫ا‬
ً‫ا‬‫ر‬ ‫ا‬1/1/2005‫ن‬ ‫ا‬:
‫ﺽ‬ ‫ا‬ ‫ء‬ ‫ا‬ ‫ن‬ ‫آ‬ ‫إذا‬:
‫أآ‬‫و‬
‫ا‬ ‫ار‬
100000240000.10‫ح‬-900
224000440000.15‫ح‬-2100
3‫زاد‬440000.20‫ح‬-4300

2. ‫أو‬ ‫ب‬ ‫ت‬ ‫د‬‫ا‬ ‫ا‬
‫ر‬ ‫ن‬1571981‫ﺕ‬ ‫وﺕ‬
‫وا‬ ‫ر‬ ‫ا‬ ‫ح‬ ‫رﺏ‬ ‫ا‬ ‫ﺽ‬
‫ا‬ ‫ا‬ ً‫ا‬‫ر‬ ‫ا‬1983‫ﺱ‬ ‫و‬1993
‫ﺽ‬ ‫ا‬ ‫ء‬ ‫ا‬ ‫ن‬ ‫آ‬ ‫إذا‬:
‫أآ‬‫و‬
‫ا‬ ‫ار‬
1000010000.20‫ح‬
2100025000.23‫ح‬–30
3250045000.27‫ح‬–130
4450070000.32‫ح‬–355
57000100000.35‫ح‬–565
610000135000.38‫ح‬–865
7‫زاد‬135000.40‫ح‬–1135
‫ة‬ ‫ا‬ ‫ا‬ ‫ﺽ‬)‫ر‬ ‫ﺕ‬ ‫ا‬(
ً‫ا‬‫ر‬ ‫ا‬1/1/198131/12/1993
‫ﺽ‬ ‫ا‬ ‫ء‬ ‫ا‬ ‫ن‬ ‫آ‬ ‫إذا‬:
‫أآ‬‫و‬
‫ا‬ ‫ار‬
1000010000.18‫ح‬
2100025000.20‫ح‬–20
3250045000.25‫ح‬–145
4‫زاد‬45000.30‫ح‬–370

3. ‫م‬ ‫ا‬ ‫ا‬ ‫ﺽ‬
‫ر‬ ‫ن‬1571981‫ﺕ‬ ‫وﺕ‬
ً‫ا‬‫ر‬ ‫ا‬1/1/198131/12/1990
‫ﺽ‬ ‫ا‬ ‫ء‬ ‫ا‬ ‫ن‬ ‫آ‬ ‫إذا‬:
‫أآ‬‫و‬
‫ا‬ ‫ار‬
100002000
2200030000.08‫ح‬–160
3300040000.09‫ح‬–190
4400050000.10‫ح‬–230
5500060000.11‫ح‬–280
6600070000.12‫ح‬–340
7700080000.13‫ح‬–410
8800090000.14‫ح‬–490
99000100000.15‫ح‬–580
1010000200000.18‫ح‬–880
1120000250000.22‫ح‬–1680
1225000300000.24‫ح‬–2180
1330000350000.26‫ح‬–2780
1435000400000.28‫ح‬–3480
1540000450000.30‫ح‬–4280
1645000500000.32‫ح‬–5180
1750000600000.35‫ح‬–6680
1860000650000.40‫ح‬–9680
1965000700000.45‫ح‬–12930
2070000750000.50‫ح‬–16430
21750001000000.55‫ح‬–20180
221000002000000.60‫ح‬–25180
23‫زاد‬2000000.65‫ح‬–35180

4. ‫م‬ ‫ا‬ ‫ا‬ ‫ﺽ‬
‫ر‬ ‫ن‬1571981‫ﺕ‬ ‫وﺕ‬
ً‫ا‬‫ر‬ ‫ا‬1/1/199131/12/1993
‫ﺽ‬ ‫ا‬ ‫ء‬ ‫ا‬ ‫ن‬ ‫آ‬ ‫إذا‬:
‫أآ‬‫و‬
‫ا‬ ‫ار‬
100002000
220003000
3300040000.09‫ح‬–270
4400050000.10‫ح‬–310
5500060000.11‫ح‬–360
6600070000.12‫ح‬–420
7700080000.13‫ح‬–490
8800090000.14‫ح‬–570
99000100000.15‫ح‬–660
1010000200000.18‫ح‬–960
1120000250000.22‫ح‬–1760
1225000300000.24‫ح‬–2260
1330000350000.26‫ح‬–2860
1435000400000.28‫ح‬–3560
1540000450000.30‫ح‬–4360
1645000500000.32‫ح‬–5260
1750000600000.35‫ح‬–6760
1860000650000.40‫ح‬–9760
1965000700000.45‫ح‬–13010
2070000750000.50‫ح‬–16510
21750001000000.55‫ح‬–20260
221000002000000.60‫ح‬–25260
23‫زاد‬2000000.65‫ح‬–35260

5. ‫ة‬ ‫ا‬ ‫ا‬ ‫أو‬ ‫ب‬ ‫ت‬ ‫د‬
‫ر‬ ‫ن‬7181993‫ﺕ‬ ‫وﺕ‬
‫ـ‬ ‫أو‬ً‫ا‬‫ر‬ ‫ا‬1/1/199431/12/1997
‫ﺽ‬ ‫ا‬ ‫ء‬ ‫ا‬ ‫ن‬ ‫آ‬ ‫إذا‬:
‫أآ‬‫و‬
‫ا‬ ‫ار‬
1000025000.20‫ح‬
2250070000.27‫ح‬–175
37000160000.35‫ح‬–735
416000270000.40‫ح‬–1535
527000680000.45‫ح‬–2885
6‫زاد‬680000.48‫ح‬–4925
‫ـ‬ ‫ﺙ‬ً‫ا‬‫ر‬ ‫ا‬1/1/199831/12/2004
‫ﺽ‬ ‫ا‬ ‫ء‬ ‫ا‬ ‫ن‬ ‫آ‬ ‫إذا‬:
‫أآ‬‫و‬
‫ا‬ ‫ار‬
1000025000.20‫ح‬
2250070000.27‫ح‬–175
37000160000.35‫ح‬–735
4‫زاد‬160000.40‫ح‬–1535

6. ‫اول‬ ‫ﺝ‬‫أت‬ ‫ا‬ ‫ات‬ ‫ا‬ ‫ن‬ ‫ﺏ‬
‫ﺱ‬ ‫ة‬ ‫ا‬ ‫ا‬ ‫ء‬ ‫ا‬1981‫ﺱ‬ ‫إ‬2004
‫ﺝ‬ ‫ا‬ ‫ا‬
‫رة‬ ‫ا‬ ‫ا‬ ‫ء‬ ‫ا‬
ً‫ا‬‫ر‬ ‫ا‬1/1/1981
31/12/1993
‫ر‬ ‫ن‬ ‫ﺏ‬157
1981
‫رة‬ ‫ا‬ ‫ا‬ ‫ء‬ ‫ا‬
ً‫ا‬‫ر‬ ‫ا‬1/1/1994
31/12/1997
‫ن‬ ‫ﺏ‬‫ر‬187
1993
‫ا‬ ‫ء‬ ‫ا‬
ً‫ا‬‫ر‬ ‫ا‬ ‫رة‬ ‫ا‬
1/1/1998
31/12/2004
‫ر‬ ‫ن‬ ‫ﺏ‬162
1997
‫ـــ‬ ‫ﺝ‬‫ـــ‬ ‫ﺝ‬‫ـــ‬ ‫ﺝ‬
‫ب‬ ‫أ‬72014402000
‫ل‬ ‫و‬ ‫وج‬84016802500
‫ل‬ ‫و‬ ‫وج‬84016802500
‫ل‬ ‫و‬ ‫وج‬96019203000

7. ‫ا‬ ‫ن‬ ‫اول‬ ‫ﺝ‬‫ة‬ ‫ا‬ ‫ا‬ ‫ء‬ ‫ا‬ ‫أت‬ ‫ا‬ ‫ات‬
‫ﺱ‬1960‫إ‬‫ﺱ‬8019
‫ﺝ‬ ‫ا‬ ‫ا‬
‫ا‬ ‫ء‬ ‫ا‬
ً‫ا‬‫ر‬ ‫ا‬ ‫رة‬ ‫ا‬
1/1/1960
‫ر‬ ‫ن‬ ‫ﺏ‬199
1960
‫ا‬ ‫ء‬ ‫ا‬
ً‫ا‬‫ر‬ ‫ا‬ ‫رة‬ ‫ا‬
1/5/1974
‫ر‬ ‫ن‬ ‫ﺏ‬53
1974
‫ا‬ ‫ء‬ ‫ا‬
‫ا‬ً‫ا‬‫ر‬ ‫ا‬ ‫رة‬
3/2/1977
‫ر‬ ‫ن‬ ‫ﺏ‬2
1977
‫ا‬ ‫ء‬ ‫ا‬
ً‫ا‬‫ر‬ ‫ا‬ ‫رة‬ ‫ا‬
1/1/1978
‫ر‬ ‫ن‬ ‫ﺏ‬46
1978
‫ــــ‬ ‫ﺝ‬‫ــــ‬ ‫ﺝ‬‫ــــ‬ ‫ﺝ‬‫ــــ‬ ‫ﺝ‬
‫ب‬ ‫أ‬150240500600
‫ل‬ ‫و‬ ‫وج‬200300500600
‫ل‬ ‫و‬ ‫وج‬230300500600
‫ل‬ ‫و‬ ‫وج‬250360500600
‫ﺱ‬‫ا‬31/12/1980
‫ــ‬‫ا‬ ‫ع‬‫ــ‬‫ا‬‫ــ‬
‫أﺹ‬ ‫ﺽ‬17
‫إﺽ‬1.7
‫ع‬ ‫د‬10.5
‫أ‬8
‫د‬ ‫ﺝ‬2.5
‫ﺝ‬ ‫ا‬ ‫ا‬39.7