| If your annual income from all sources is ... | then your secondary tax code is... | and your secondary tax rate (including 1.70% earners' levy) is ... |
| $14,000 or less | SB | 12.20% |
| between $14,001 and $48,000 | S | 19.20% |
| between $48,001 and $70,000 | SH | 31.70% |
| between $70,001 and $113,768 (plus ACC) | ST | 34.70% |
| more than $113,768 (no ACC) | ST | 33% |
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