Mataki na uku, idan abinda ka samu a shekara ya haura Naira miliyan uku amma bai wuce miliyan sha biyu ba (₦12,000,000), Naira dubu dari takwas daga ciki babu haraji a kanta, amma sauran abinda ya hau kai za'a kasashi kaso biyu, kason farko shine abinda ya hau daga kan ₦800,000 zuwa ₦3,000,000 za'a dauki 15% dinsa. Kaso na biyu shine abinda ya hau daga kan ₦3,000,000 zuwa sama shi kuma za'a dau 18% dinsa.
- Misali, ka mallaki Naira miliyan goma (₦10,000,000) a shekara, Naira dubu dari takwas ba za'a dau haraji a cikinta ba, amma abinda ya hau kanta har zuwa miliyan uku ₦3,000,000 - ₦800,000 daidai da ₦2,200,000 za'a dauki 15% dinta (wato Naira dubu dari uku da talatin ₦330,000). Abinda ya hau kan miliyan ukun daga cikin miliyan gomarka shine miliyan bakwai ₦7,000,000, shine kaso na uku. Shi wannan kason za'a dauki 18% dinsa (wato Naira miliyan daya da dubu ɗari biyu da sittin ₦1,260,000) a matsayin haraji. In ka tara harajin kason farko da na biyu ₦330,000 + ₦1,260,000 zai baka miliyan daya da dubu dari biyar da casa'in (₦1,590,000). Wannan shine harajinka gabadaya.
Mataki na hudu, wanda ya samu sama da Naira miliyan goma sha biyu zuwa miliyan ashirin da biyar, ₦800,000 ba haraji a kanta; ₦2,200,000 harajinta 15%; ₦9,000,000 harajinta 18%; abinda ya hau sama harajinsa 21%.
- Misali, ka mallaki miliyan sha hudu ₦14,000,000, 800k ba haraji a kanta; ₦2,200,000 harajinta 15% (₦330,000); ₦9,000,000 harajinta 18% (₦1,620,000); sauran miliyan biyunka (₦2,000,000) harajinta 21% (₦420,000). Harajinka ₦330,000+₦1,620,000+₦420,000 rankatakaf ya kama Naira miliyan biyu da dubu dari uku da saba'in ₦2,370,0000.
Mataki na biyar, abinda ya haura Naira miliyan ashirin da biyar zuwa miliyan hamsin, ₦800,000 ba haraji a kanta; ₦2,200,000 harajinta 15%; ₦9,000,000 harajinta 18%; ₦13,000,000 harajinta 21%; guntun abinda ya hau sama kuma 23%.
- Misali, ka samu Naira miliyan arba'in da biyu, ₦800k ba haraji; ₦2.2M 15% (₦330,000); ₦9M 18% (₦1,620,000); ₦13M 21% (₦2,730,000); sauran abinda ya hau sama ₦17M 23% (₦3,910,000). In ka hadesu rankatakaf ₦330,000+₦1,620,000+₦2,730,000+₦3,910,000 zai zama ₦8,590,000. Wannan shine abinda mai 42M zai biya a matsayin haraji.
Matakin ƙarshe kuma shine wanda yake samun abinda ya haura Naira miliyan hamsin ₦50,000,000+. Wannan kwa lissafa da kanku 😆. Mun shiga a tara! 😩
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