bsp; C$175,342
Surtax/Surtax applies on a yearly basis when there has been no income subject to the monthly mandatory withholding tax or when part of the yearly income has not been subject to such withholding. To calculate the surtax, the rates for the second category tax are used.Nonresidents/While nondomiciled persons are acquiring residence in Chile for tax purposes (physical presence for six consecutive months), they are subject to a sole withholding tax of 20% in lieu of personal income taxes.
INDIVIDUAL TAX CALCULATION
Calendar year 1999; Fiscal year 2000
ASSUMPTIONS
Resident foreigner plus spouse and two children.
C$
Gross compensation 40,000,000
Interest income 1,200,000
TAX COMPUTATION
Second category tax
Salary per year C$40,000,000
Monthly salary (40,000,000/12) C$ 3,333,333
Less-Social security (December 1999) 182,569
Taxable income C$3,150,764
Less-Income tax (3,150,764*0.35) 1,102,767
Less-Fixed deduction (544,685)
Monthly income tax C$558,082
Yearly income tax C$6,696,984
Surtax
Second category income C$37,809,168
Interest income 1,200,000
Surtax taxable income C$39,009,168
Monthly surtax income (39,009,168/12) C$3,250,764
Surtax (3,250,7644*0.45) &nb
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