Find the amount of income tax that a person will pay on an annual taxable income of Sh. 66500. If the first Sh. 2000 is taxed at 10% and the remainder at 25%.

20,000 za kwanza.
Kiasi cha kodi kwa Sh. 20,000 za kwanza ni 10% ya Sh. 20,000.

$$\text{Kodi ya kwanza} = 0.10 \times 20,000 = 2,000$$

Hivyo, kodi ya kwanza ni Sh. 2,000.

Jumla ya mapato ni Sh. 86,500. Baada ya kutoa Sh. 20,000 za kwanza, salio ni:

$$\text{Salio la mapato} = 86,500 - 20,000 = 66,500$$

Salio la mapato ni Sh. 66,500.

Salio la mapato la Sh. 66,500 linatozwa kwa 8%.

$$\text{Kodi ya salio} = 0.08 \times 66,500 = 5,320$$

Hivyo, kodi ya salio ni Sh. 5,320.

Jumla ya kodi ni jumla ya kodi ya kwanza na kodi ya salio.

$$\text{Jumla ya kodi} = 2,000 + 5,320 = 7,320$$

Jumla ya kodi ya mapato ni Sh. 7,320.

Jumla ya kodi ya mapato ambayo mtu atalipa ni:

$$\text{Sh. } 7,320$$