534
VYHLÁŠKA
ministerstva financí České republiky
ze dne 23. listopadu 1992
o výpočtu záloh na daň z příjmů fyzických osob ze závislé činnosti a funkčních požitků
Ministerstvo financí České republiky stanoví podle § 100 se zřetelem na § 81 odst. 1 zákona č. 337/1992 Sb., o správě daní a poplatků:
§ 1
(1) Záloha na daň z příjmů fyzických osob ze závislé činnosti a funkčních požitků (dále jen „záloha“) pro měsíční období se vypočte ze zdanitelné mzdy1) zaokrouhlené do 100 Kčs na celé koruny nahoru a nad 100 Kčs na celé stokoruny nahoru.
(2) Sazby záloh jsou uvedeny v tabulce, která tvoří přílohu vyhlášky a vychází z přepočtu této roční sazby daně z příjmů fyzických osob přepočtené na měsíční období:
| Zdanitelná mzda | Záloha | ze zdanitelné mzdy přesahující | ||
|---|---|---|---|---|
| přes Kčs | do Kčs | |||
| - | 5 000 | 15 % | ||
| 5 000 | 10 000 | 750 Kčs + 20 % | -“- | 5 000 Kčs |
| 10 000 | 15 000 | 1 750 Kčs + 25 % | -“- | 10 000 Kčs |
| 15 000 | 45 000 | 3 000 Kčs + 32 % | -“- | 15 000 Kčs |
| 45 000 | 90 000 | 12 600 Kčs + 40 % | -“- | 45 000 Kčs |
| 90 000 | a výše | 30 600 Kčs + 47 % | -“- | 90 000 Kčs. |
(3) Záloha z úhrnu jednorázových mezd a doplatků mezd za minulá léta zúčtovaných nebo vyplacených poplatníkovi v témže zdaňovacím období se vypočte podle roční sazby daně z příjmů fyzických osob ze zdanitelné mzdy1) zaokrouhlené na celé stokoruny nahoru.
§ 2
Tato vyhláška nabývá účinnosti dnem 1. ledna 1993.
Ministr:
Ing. Kočárník CSc. v. r.
Příloha k vyhlášce č. 534/1992 Sb.
| Zdanitelná mzda v Kčs | Záloha v Kčs |
|---|---|
| 1 - 6 | 1 |
| 7 - 13 | 2 |
| 14 - 20 | 3 |
| 21 - 26 | 4 |
| 27 - 33 | 5 |
| 34 - 40 | 6 |
| 41 - 46 | 7 |
| 47 - 53 | 8 |
| 54 - 60 | 9 |
| 61 - 66 | 10 |
| 67 - 73 | 11 |
| 74 - 80 | 12 |
| 81 - 86 | 13 |
| 87 - 93 | 14 |
| 94 - 100 | 15 |
| 200 | 30 |
| 300 | 45 |
| 400 | 60 |
| 500 | 75 |
| 600 | 90 |
| 700 | 105 |
| 800 | 120 |
| 900 | 135 |
| 1 000 | 150 |
| 100 | 165 |
| 200 | 180 |
| 300 | 195 |
| 400 | 210 |
| 500 | 225 |
| 600 | 240 |
| 700 | 255 |
| 800 | 270 |
| 900 | 285 |
| 2 000 | 300 |
| 100 | 315 |
| 200 | 330 |
| 300 | 345 |
| 400 | 360 |
| 500 | 375 |
| 600 | 390 |
| 700 | 405 |
| 800 | 420 |
| 900 | 435 |
| 3 000 | 450 |
| 100 | 465 |
| 200 | 480 |
| 300 | 495 |
| 400 | 510 |
| 500 | 525 |
| 600 | 540 |
| 700 | 555 |
| 800 | 570 |
| 900 | 585 |
| 4 000 | 600 |
| 100 | 615 |
| 200 | 630 |
| 300 | 645 |
| 400 | 660 |
| 500 | 675 |
| 600 | 690 |
| 700 | 705 |
| 800 | 720 |
| 900 | 735 |
| 5 000 | 750 |
| 100 | 770 |
| 200 | 790 |
| 300 | 810 |
| 400 | 830 |
| 500 | 850 |
| 600 | 870 |
| 700 | 890 |
| 800 | 910 |
| 900 | 930 |
| 6 000 | 950 |
| 100 | 970 |
| 200 | 990 |
| 300 | 1 010 |
| 400 | 1 030 |
| 500 | 1 050 |
| 600 | 1 070 |
| 700 | 1 090 |
| 800 | 1 110 |
| 900 | 1 130 |
| 7 000 | 1 150 |
| 100 | 1 170 |
| 200 | 1 190 |
| 300 | 1 210 |
| 400 | 1 230 |
| 500 | 1 250 |
| 600 | 1 270 |
| 700 | 1 290 |
| 800 | 1 310 |
| 900 | 1 330 |
| 8 000 | 1 350 |
| 100 | 1 370 |
| 200 | 1 390 |
| 300 | 1 410 |
| 400 | 1 430 |
| 500 | 1 450 |
| 600 | 1 470 |
| 700 | 1 490 |
| 800 | 1 510 |
| 900 | 1 530 |
| 9 000 | 1 550 |
| 100 | 1 570 |
| 200 | 1 590 |
| 300 | 1 610 |
| 400 | 1 630 |
| 500 | 1 650 |
| 600 | 1 670 |
| 700 | 1 690 |
| 800 | 1 710 |
| 900 | 1 730 |
| 10 000 | 1 750 |
| 100 | 1 775 |
| 200 | 1 800 |
| 300 | 1 825 |
| 400 | 1 850 |
| 500 | 1 875 |
| 600 | 1 900 |
| 700 | 1 925 |
| 800 | 1 950 |
| 900 | 1 975 |
| 11 000 | 2 000 |
| 100 | 2 025 |
| 200 | 2 050 |
| 300 | 2 075 |
| 400 | 2 100 |
| 500 | 2 125 |
| 600 | 2 150 |
| 700 | 2 175 |
| 800 | 2 200 |
| 900 | 2 225 |
| 12 000 | 2 250 |
| 100 | 2 275 |
| 200 | 2 300 |
| 300 | 2 325 |
| 400 | 2 350 |
| 500 | 2 375 |
| 600 | 2 400 |
| 700 | 2 425 |
| 800 | 2 450 |
| 900 | 2 475 |
| 13 000 | 2 500 |
| 100 | 2 525 |
| 200 | 2 550 |
| 300 | 2 575 |
| 400 | 2 600 |
| 500 | 2 625 |
| 600 | 2 650 |
| 700 | 2 675 |
| 800 | 2 700 |
| 900 | 2 725 |
| 14 000 | 2 750 |
| 100 | 2 775 |
| 200 | 2 800 |
| 300 | 2 825 |
| 400 | 2 850 |
| 500 | 2 875 |
| 600 | 2 900 |
| 700 | 2 925 |
| 800 | 2 950 |
| 900 | 2 975 |
| 15 000 | 3 000 |
| 100 | 3 032 |
| 200 | 3 064 |
| 300 | 3 096 |
| 400 | 3 128 |
| 500 | 3 160 |
| 600 | 3 192 |
| 700 | 3 224 |
| 800 | 3 256 |
| 900 | 3 288 |
| 16 000 | 3 320 |
| 100 | 3 352 |
| 200 | 3 384 |
| 300 | 3 416 |
| 400 | 3 448 |
| 500 | 3 480 |
| 600 | 3 512 |
| 700 | 3 544 |
| 800 | 3 576 |
| 900 | 3 608 |
| 17 000 | 3 640 |
| 100 | 3 672 |
| 200 | 3 704 |
| 300 | 3 736 |
| 400 | 3 768 |
| 500 | 3 800 |
| 600 | 3 832 |
| 700 | 3 864 |
| 800 | 3 896 |
| 900 | 3 928 |
| 18 000 | 3 960 |
| 100 | 3 992 |
| 200 | 4 024 |
| 300 | 4 056 |
| 400 | 4 088 |
| 500 | 4 120 |
| 600 | 4 152 |
| 700 | 4 184 |
| 800 | 4 216 |
| 900 | 4 248 |
| 19 000 | 4 280 |
| 100 | 4 312 |
| 200 | 4 344 |
| 300 | 4 376 |
| 400 | 4 408 |
| 500 | 4 440 |
| 600 | 4 472 |
| 700 | 4 504 |
| 800 | 4 536 |
| 900 | 4 568 |
| 20 000 | 4 600 |
| 100 | 4 632 |
| 200 | 4 664 |
| 300 | 4 696 |
| 400 | 4 728 |
| 500 | 4 760 |
| 600 | 4 792 |
| 700 | 4 824 |
| 800 | 4 856 |
| 900 | 4 888 |
| 21 000 | 4 920 |
| 100 | 4 952 |
| 200 | 4 984 |
| 300 | 5 016 |
| 400 | 5 048 |
| 500 | 5 080 |
| 600 | 5 112 |
| 700 | 5 144 |
| 800 | 5 176 |
| 900 | 5 208 |
| 22 000 | 5 240 |
| 100 | 5 272 |
| 200 | 5 304 |
| 300 | 5 336 |
| 400 | 5 368 |
| 500 | 5 400 |
| 600 | 5 432 |
| 700 | 5 464 |
| 800 | 5 496 |
| 900 | 5 528 |
| 23 000 | 5 560 |
| 100 | 5 592 |
| 200 | 5 624 |
| 300 | 5 656 |
| 400 | 5 688 |
| 500 | 5 720 |
| 600 | 5 752 |
| 700 | 5 784 |
| 800 | 5 816 |
| 900 | 5 848 |
| 24 000 | 5 880 |
| 100 | 5 912 |
| 200 | 5 944 |
| 300 | 5 976 |
| 400 | 6 008 |
| 500 | 6 040 |
| 600 | 6 072 |
| 700 | 6 104 |
| 800 | 6 136 |
| 900 | 6 168 |
| 25 000 | 6 200 |
| 100 | 6 232 |
| 200 | 6 264 |
| 300 | 6 296 |
| 400 | 6 328 |
| 500 | 6 360 |
| 600 | 6 392 |
| 700 | 6 424 |
| 800 | 6 456 |
| 900 | 6 488 |
| 26 000 | 6 520 |
| 100 | 6 552 |
| 200 | 6 584 |
| 300 | 6 616 |
| 400 | 6 648 |
| 500 | 6 680 |
| 600 | 6 712 |
| 700 | 6 744 |
| 800 | 6 776 |
| 900 | 6 808 |
| 27 000 | 6 840 |
| 100 | 6 872 |
| 200 | 6 904 |
| 300 | 6 936 |
| 400 | 6 968 |
| 500 | 7 000 |
| 600 | 7 032 |
| 700 | 7 064 |
| 800 | 7 096 |
| 900 | 7 128 |
| 28 000 | 7 160 |
| 100 | 7 192 |
| 200 | 7 224 |
| 300 | 7 256 |
| 400 | 7 288 |
| 500 | 7 320 |
| 600 | 7 352 |
| 700 | 7 384 |
| 800 | 7 416 |
| 900 | 7 448 |
| 29 000 | 7 480 |
| 100 | 7 512 |
| 200 | 7 544 |
| 300 | 7 576 |
| 400 | 7 608 |
| 500 | 7 640 |
| 600 | 7 672 |
| 700 | 7 704 |
| 800 | 7 736 |
| 900 | 7 768 |
| 30 000 | 7 800 |
| 100 | 7 832 |
| 200 | 7 864 |
| 300 | 7 896 |
| 400 | 7 928 |
| 500 | 7 960 |
| 600 | 7 992 |
| 700 | 8 024 |
| 800 | 8 056 |
| 900 | 8 088 |
| 31 000 | 8 120 |
| 100 | 8 152 |
| 200 | 8 184 |
| 300 | 8 216 |
| 400 | 8 248 |
| 500 | 8 280 |
| 600 | 8 312 |
| 700 | 8 344 |
| 800 | 8 376 |
| 900 | 8 408 |
| 32 000 | 8 440 |
| 100 | 8 472 |
| 200 | 8 504 |
| 300 | 8 536 |
| 400 | 8 568 |
| 500 | 8 600 |
| 600 | 8 632 |
| 700 | 8 664 |
| 800 | 8 696 |
| 900 | 8 728 |
| 33 000 | 8 760 |
| 100 | 8 792 |
| 200 | 8 824 |
| 300 | 8 856 |
| 400 | 8 888 |
| 500 | 8 920 |
| 600 | 8 952 |
| 700 | 8 984 |
| 800 | 9 016 |
| 900 | 9 048 |
| 34 000 | 9 080 |
| 100 | 9 112 |
| 200 | 9 144 |
| 300 | 9 176 |
| 400 | 9 208 |
| 500 | 9 240 |
| 600 | 9 272 |
| 700 | 9 304 |
| 800 | 9 336 |
| 900 | 9 368 |
| 35 000 | 9 400 |
| 100 | 9 432 |
| 200 | 9 464 |
| 300 | 9 496 |
| 400 | 9 528 |
| 500 | 9 560 |
| 600 | 9 592 |
| 700 | 9 624 |
| 800 | 9 656 |
| 900 | 9 688 |
| 36 000 | 9 720 |
| 100 | 9 752 |
| 200 | 9 784 |
| 300 | 9 816 |
| 400 | 9 848 |
| 500 | 9 880 |
| 600 | 9 912 |
| 700 | 9 944 |
| 800 | 9 976 |
| 900 | 10 008 |
| 37 000 | 10 040 |
| 100 | 10 072 |
| 200 | 10 104 |
| 300 | 10 136 |
| 400 | 10 168 |
| 500 | 10 200 |
| 600 | 10 232 |
| 700 | 10 264 |
| 800 | 10 296 |
| 900 | 10 328 |
| 38 000 | 10 360 |
| 100 | 10 392 |
| 200 | 10 424 |
| 300 | 10 456 |
| 400 | 10 488 |
| 500 | 10 520 |
| 600 | 10 552 |
| 700 | 10 584 |
| 800 | 10 616 |
| 900 | 10 648 |
| 39 000 | 10 680 |
| 100 | 10 712 |
| 200 | 10 744 |
| 300 | 10 776 |
| 400 | 10 808 |
| 500 | 10 840 |
| 600 | 10 872 |
| 700 | 10 904 |
| 800 | 10 936 |
| 900 | 10 968 |
| 40 000 | 11 000 |
| 100 | 11 032 |
| 200 | 11 064 |
| 300 | 11 096 |
| 400 | 11 128 |
| 500 | 11 160 |
| 600 | 11 192 |
| 700 | 11 224 |
| 800 | 11 256 |
| 900 | 11 288 |
| 41 000 | 11 320 |
| 100 | 11 352 |
| 200 | 11 384 |
| 300 | 11 416 |
| 400 | 11 448 |
| 500 | 11 480 |
| 600 | 11 512 |
| 700 | 11 544 |
| 800 | 11 576 |
| 900 | 11 608 |
| 42 000 | 11 640 |
| 100 | 11 672 |
| 200 | 11 704 |
| 300 | 11 736 |
| 400 | 11 768 |
| 500 | 11 800 |
| 600 | 11 832 |
| 700 | 11 864 |
| 800 | 11 896 |
| 900 | 11 928 |
| 43 000 | 11 960 |
| 100 | 11 992 |
| 200 | 12 024 |
| 300 | 12 056 |
| 400 | 12 088 |
| 500 | 12 120 |
| 600 | 12 152 |
| 700 | 12 184 |
| 800 | 12 216 |
| 900 | 12 248 |
| 44 000 | 12 280 |
| 100 | 12 312 |
| 200 | 12 344 |
| 300 | 12 376 |
| 400 | 12 408 |
| 500 | 12 440 |
| 600 | 12 472 |
| 700 | 12 504 |
| 800 | 12 536 |
| 900 | 12 568 |
| 45 000 | 12 600 |
| 100 | 12 640 |
| 200 | 12 680 |
| 300 | 12 720 |
| 400 | 12 760 |
| 500 | 12 800 |
| 600 | 12 840 |
| 700 | 12 880 |
| 800 | 12 920 |
| 900 | 12 960 |
| 46 000 | 13 000 |
| 100 | 13 040 |
| 200 | 13 080 |
| 300 | 13 120 |
| 400 | 13 160 |
| 500 | 13 200 |
| 600 | 13 240 |
| 700 | 13 280 |
| 800 | 13 320 |
| 900 | 13 360 |
| 47 000 | 13 400 |
| 100 | 13 440 |
| 200 | 13 480 |
| 300 | 13 520 |
| 400 | 13 560 |
| 500 | 13 600 |
| 600 | 13 640 |
| 700 | 13 680 |
| 800 | 13 720 |
| 900 | 13 760 |
| 48 000 | 13 800 |
| 100 | 13 840 |
| 200 | 13 880 |
| 300 | 13 920 |
| 400 | 13 960 |
| 500 | 14 000 |
| 600 | 14 040 |
| 700 | 14 080 |
| 800 | 14 120 |
| 900 | 14 160 |
| 49 000 | 14 200 |
| 100 | 14 240 |
| 200 | 14 280 |
| 300 | 14 320 |
| 400 | 14 360 |
| 500 | 14 400 |
| 600 | 14 440 |
| 700 | 14 480 |
| 800 | 14 520 |
| 900 | 14 560 |
| 50 000 | 14 600 |
| 100 | 14 640 |
| 200 | 14 680 |
| 300 | 14 720 |
| 400 | 14 760 |
| 500 | 14 800 |
| 600 | 14 840 |
| 700 | 14 880 |
| 800 | 14 920 |
| 900 | 14 960 |
| 51 000 | 15 000 |
| 100 | 15 040 |
| 200 | 15 080 |
| 300 | 15 120 |
| 400 | 15 160 |
| 500 | 15 200 |
| 600 | 15 240 |
| 700 | 15 280 |
| 800 | 15 320 |
| 900 | 15 360 |
| 52 000 | 15 400 |
| 100 | 15 440 |
| 200 | 15 480 |
| 300 | 15 520 |
| 400 | 15 560 |
| 500 | 15 600 |
| 600 | 15 640 |
| 700 | 15 680 |
| 800 | 15 720 |
| 900 | 15 760 |
| 53 000 | 15 800 |
| 100 | 15 840 |
| 200 | 15 880 |
| 300 | 15 920 |
| 400 | 15 960 |
| 500 | 16 000 |
| 600 | 16 040 |
| 700 | 16 080 |
| 800 | 16 120 |
| 900 | 16 160 |
| 54 000 | 16 200 |
| 100 | 16 240 |
| 200 | 16 280 |
| 300 | 16 320 |
| 400 | 16 360 |
| 500 | 16 400 |
| 600 | 16 440 |
| 700 | 16 480 |
| 800 | 16 520 |
| 900 | 16 560 |
| 55 000 | 16 600 |
| 100 | 16 640 |
| 200 | 16 680 |
| 300 | 16 720 |
| 400 | 16 760 |
| 500 | 16 800 |
| 600 | 16 840 |
| 700 | 16 880 |
| 800 | 16 920 |
| 900 | 16 960 |
| 56 000 | 17 000 |
| 100 | 17 040 |
| 200 | 17 080 |
| 300 | 17 120 |
| 400 | 17 160 |
| 500 | 17 200 |
| 600 | 17 240 |
| 700 | 17 280 |
| 800 | 17 320 |
| 900 | 17 360 |
| 57 000 | 17 400 |
| 100 | 17 440 |
| 200 | 17 480 |
| 300 | 17 520 |
| 400 | 17 560 |
| 500 | 17 600 |
| 600 | 17 640 |
| 700 | 17 680 |
| 800 | 17 720 |
| 900 | 17 760 |
| 58 000 | 17 800 |
| 100 | 17 840 |
| 200 | 17 880 |
| 300 | 17 920 |
| 400 | 17 960 |
| 500 | 18 000 |
| 600 | 18 040 |
| 700 | 18 080 |
| 800 | 18 120 |
| 900 | 18 160 |
| 59 000 | 18 200 |
| 100 | 18 240 |
| 200 | 18 280 |
| 300 | 18 320 |
| 400 | 18 360 |
| 500 | 18 400 |
| 600 | 18 440 |
| 700 | 18 480 |
| 800 | 18 520 |
| 900 | 18 560 |
| 60 000 | 18 600 |
| 100 | 18 640 |
| 200 | 18 680 |
| 300 | 18 720 |
| 400 | 18 760 |
| 500 | 18 800 |
| 600 | 18 840 |
| 700 | 18 880 |
| 800 | 18 920 |
| 900 | 18 960 |
| 61 000 | 19 000 |
| 100 | 19 040 |
| 200 | 19 080 |
| 300 | 19 120 |
| 400 | 19 160 |
| 500 | 19 200 |
| 600 | 19 240 |
| 700 | 19 280 |
| 800 | 19 320 |
| 900 | 19 360 |
| 62 000 | 19 400 |
| 100 | 19 440 |
| 200 | 19 480 |
| 300 | 19 520 |
| 400 | 19 560 |
| 500 | 19 600 |
| 600 | 19 640 |
| 700 | 19 680 |
| 800 | 19 720 |
| 900 | 19 760 |
| 63 000 | 19 800 |
| 100 | 19 840 |
| 200 | 19 880 |
| 300 | 19 920 |
| 400 | 19 960 |
| 500 | 20 000 |
| 600 | 20 040 |
| 700 | 20 080 |
| 800 | 20 120 |
| 900 | 20 160 |
| 64 000 | 20 200 |
| 100 | 20 240 |
| 200 | 20 280 |
| 300 | 20 320 |
| 400 | 20 360 |
| 500 | 20 400 |
| 600 | 20 440 |
| 700 | 20 480 |
| 800 | 20 520 |
| 900 | 20 560 |
| 65 000 | 20 600 |
| 100 | 20 640 |
| 200 | 20 680 |
| 300 | 20 720 |
| 400 | 20 760 |
| 500 | 20 800 |
| 600 | 20 840 |
| 700 | 20 880 |
| 800 | 20 920 |
| 900 | 20 960 |
| 66 000 | 21 000 |
| 100 | 21 040 |
| 200 | 21 080 |
| 300 | 21 120 |
| 400 | 21 160 |
| 500 | 21 200 |
| 600 | 21 240 |
| 700 | 21 280 |
| 800 | 21 320 |
| 900 | 21 360 |
| 67 000 | 21 400 |
| 100 | 21 440 |
| 200 | 21 480 |
| 300 | 21 520 |
| 400 | 21 560 |
| 500 | 21 600 |
| 600 | 21 640 |
| 700 | 21 680 |
| 800 | 21 720 |
| 900 | 21 760 |
| 68 000 | 21 800 |
| 100 | 21 840 |
| 200 | 21 880 |
| 300 | 21 920 |
| 400 | 21 960 |
| 500 | 22 000 |
| 600 | 22 040 |
| 700 | 22 080 |
| 800 | 22 120 |
| 900 | 22 160 |
| 69 000 | 22 200 |
| 100 | 22 240 |
| 200 | 22 280 |
| 300 | 22 320 |
| 400 | 22 360 |
| 500 | 22 400 |
| 600 | 22 440 |
| 700 | 22 480 |
| 800 | 22 520 |
| 900 | 22 560 |
| 70 000 | 22 600 |
| 100 | 22 640 |
| 200 | 22 680 |
| 300 | 22 720 |
| 400 | 22 760 |
| 500 | 22 800 |
| 600 | 22 840 |
| 700 | 22 880 |
| 800 | 22 920 |
| 900 | 22 960 |
| 71 000 | 23 000 |
| 100 | 23 040 |
| 200 | 23 080 |
| 300 | 23 120 |
| 400 | 23 160 |
| 500 | 23 200 |
| 600 | 23 240 |
| 700 | 23 280 |
| 800 | 23 320 |
| 900 | 23 360 |
| 72 000 | 23 400 |
| 100 | 23 440 |
| 200 | 23 480 |
| 300 | 23 520 |
| 400 | 23 560 |
| 500 | 23 600 |
| 600 | 23 640 |
| 700 | 23 680 |
| 800 | 23 720 |
| 900 | 23 760 |
| 73 000 | 23 800 |
| 100 | 23 840 |
| 200 | 23 880 |
| 300 | 23 920 |
| 400 | 23 960 |
| 500 | 24 000 |
| 600 | 24 040 |
| 700 | 24 080 |
| 800 | 24 120 |
| 900 | 24 160 |
| 74 000 | 24 200 |
| 100 | 24 240 |
| 200 | 24 280 |
| 300 | 24 320 |
| 400 | 24 360 |
| 500 | 24 400 |
| 600 | 24 440 |
| 700 | 24 480 |
| 800 | 24 520 |
| 900 | 24 560 |
| 75 000 | 24 600 |
| 100 | 24 640 |
| 200 | 24 680 |
| 300 | 24 720 |
| 400 | 24 760 |
| 500 | 24 800 |
| 600 | 24 840 |
| 700 | 24 880 |
| 800 | 24 920 |
| 900 | 24 960 |
| 76 000 | 25 000 |
| 100 | 25 040 |
| 200 | 25 080 |
| 300 | 25 120 |
| 400 | 25 160 |
| 500 | 25 200 |
| 600 | 25 240 |
| 700 | 25 280 |
| 800 | 25 320 |
| 900 | 25 360 |
| 77 000 | 25 400 |
| 100 | 25 440 |
| 200 | 25 480 |
| 300 | 25 520 |
| 400 | 25 560 |
| 500 | 25 600 |
| 600 | 25 640 |
| 700 | 25 680 |
| 800 | 25 720 |
| 900 | 25 760 |
| 78 000 | 25 800 |
| 100 | 25 840 |
| 200 | 25 880 |
| 300 | 25 920 |
| 400 | 25 960 |
| 500 | 26 000 |
| 600 | 26 040 |
| 700 | 26 080 |
| 800 | 26 120 |
| 900 | 26 160 |
| 79 000 | 26 200 |
| 100 | 26 240 |
| 200 | 26 280 |
| 300 | 26 320 |
| 400 | 26 360 |
| 500 | 26 400 |
| 600 | 26 440 |
| 700 | 26 480 |
| 800 | 26 520 |
| 900 | 26 560 |
| 80 000 | 26 600 |
| 100 | 26 640 |
| 200 | 26 680 |
| 300 | 26 720 |
| 400 | 26 760 |
| 500 | 26 800 |
| 600 | 26 840 |
| 700 | 26 880 |
| 800 | 26 920 |
| 900 | 26 960 |
| 81 000 | 27 000 |
| 100 | 27 040 |
| 200 | 27 080 |
| 300 | 27 120 |
| 400 | 27 160 |
| 500 | 27 200 |
| 600 | 27 240 |
| 700 | 27 280 |
| 800 | 27 320 |
| 900 | 27 360 |
| 82 000 | 27 400 |
| 100 | 27 440 |
| 200 | 27 480 |
| 300 | 27 520 |
| 400 | 27 560 |
| 500 | 27 600 |
| 600 | 27 640 |
| 700 | 27 680 |
| 800 | 27 720 |
| 900 | 27 760 |
| 83 000 | 27 800 |
| 100 | 27 840 |
| 200 | 27 880 |
| 300 | 27 920 |
| 400 | 27 960 |
| 500 | 28 000 |
| 600 | 28 040 |
| 700 | 28 080 |
| 800 | 28 120 |
| 900 | 28 160 |
| 84 000 | 28 200 |
| 100 | 28 240 |
| 200 | 28 280 |
| 300 | 28 320 |
| 400 | 28 360 |
| 500 | 28 400 |
| 600 | 28 440 |
| 700 | 28 480 |
| 800 | 28 520 |
| 900 | 28 560 |
| 85 000 | 28 600 |
| 100 | 28 640 |
| 200 | 28 680 |
| 300 | 28 720 |
| 400 | 28 760 |
| 500 | 28 800 |
| 600 | 28 840 |
| 700 | 28 880 |
| 800 | 28 920 |
| 900 | 28 960 |
| 86 000 | 29 000 |
| 100 | 29 040 |
| 200 | 29 080 |
| 300 | 29 120 |
| 400 | 29 160 |
| 500 | 29 200 |
| 600 | 29 240 |
| 700 | 29 280 |
| 800 | 29 320 |
| 900 | 29 360 |
| 87 000 | 29 400 |
| 100 | 29 440 |
| 200 | 29 480 |
| 300 | 29 520 |
| 400 | 29 560 |
| 500 | 29 600 |
| 600 | 29 640 |
| 700 | 29 680 |
| 800 | 29 720 |
| 900 | 29 760 |
| 88 000 | 29 800 |
| 100 | 29 840 |
| 200 | 29 880 |
| 300 | 29 920 |
| 400 | 29 960 |
| 500 | 30 000 |
| 600 | 30 040 |
| 700 | 30 080 |
| 800 | 30 120 |
| 900 | 30 160 |
| 89 000 | 30 200 |
| 100 | 30 240 |
| 200 | 30 280 |
| 300 | 30 320 |
| 400 | 30 360 |
| 500 | 30 400 |
| 600 | 30 440 |
| 700 | 30 480 |
| 800 | 30 520 |
| 900 | 30 560 |
| 90 000 | 30 600 |
Přesahuje-li základ daně snížený o nezdanitelnou část základu daně za kalendářní měsíc 90 000 Kčs; činí daň 30 600 Kčs + 47 % z částky přesahující 90 000 Kčs.
1) § 81 odst. 1 zákona ČNR č. 337/1992 Sb., o správě daní a poplatků.