In that year, Mawira earned a salary of Ksh 41 000 per month. Calculate Mawira's income tax per month given that a monthly tax relief of Ksh 1162 was allowed.

Kodi hukokotolewa kwa kila kiwango cha mapato hadi mshahara wa Mawira wa Ksh 41,000.

• Kiwango cha 1 (Ksh 0 - 10164): Mapato yanayotozwa kodi: $10164 - 0 = 10164$ Ksh Kodi: $10164 \times \frac{10}{100} = 1016.40$ Ksh

• Kiwango cha 2 (Ksh 10165 - 19740): Mapato yanayotozwa kodi: $19740 - 10164 = 9576$ Ksh Kodi: $9576 \times \frac{15}{100} = 1436.40$ Ksh

• Kiwango cha 3 (Ksh 19741 - 29316): Mapato yanayotozwa kodi: $29316 - 19740 = 9576$ Ksh Kodi: $9576 \times \frac{20}{100} = 1915.20$ Ksh

• Kiwango cha 4 (Ksh 29317 - 38892): Mapato yanayotozwa kodi: $38892 - 29316 = 9576$ Ksh Kodi: $9576 \times \frac{25}{100} = 2394.00$ Ksh

• Kiwango cha 5 (Ksh 38893 na zaidi): Mshahara wa Mawira ni Ksh 41,000. Mapato yanayotozwa kodi katika kiwango hiki: $41000 - 38892 = 2108$ Ksh Kodi: $2108 \times \frac{30}{100} = 632.40$ Ksh

Jumla ya kodi ghafi ni jumla ya kodi kutoka kila kiwango.

$$\text{Jumla ya Kodi Ghafi} = 1016.40 + 1436.40 + 1915.20 + 2394.00 + 632.40$$ $$\text{Jumla ya Kodi Ghafi} = 7394.40 \text{ Ksh}$$

Kodi ya mapato halisi hupatikana kwa kutoa unafuu wa kodi kutoka kwa jumla ya kodi ghafi.

$$\text{Kodi ya Mapato Halisi} = \text{Jumla ya Kodi Ghafi} - \text{Unafuu wa Kodi}$$ $$\text{Kodi ya Mapato Halisi} = 7394.40 - 1162$$ $$\text{Kodi ya Mapato Halisi} = 6232.40 \text{ Ksh}$$

Kodi ya mapato ya Mawira ni:

$$\text{Ksh } 6232.40$$