| Income band | Tax rate |
| $0 - $14,000 | 12.5% |
| $14,001 - $48,000 | 21% |
| $48,001 - $70,000 | 33% |
| $70,000 and over | 38% |
| Income band | Tax rate |
| $0 - $14,000 | 10.5% |
| $14,001 - $48,000 | 17.5% |
| $48,001 - $70,000 | 30% |
| $70,000 and over | 33% |

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