TNAG-1641-FCO40-2288-Budget-of-Hong-Kong-1987 — Page 144

(viii)

No dependent parent

Appendix E(3) (cont'd)

INCOME LEVELS AT WHICH SALARIES TAX

PAYERS ENTER THE STANDARD RATE ZONE

Present ($)

Proposed

($)

Single

159,375

161,765

Married

256,250

252,941

Married + 1 child

Married + 2 children

Married + 3 children

284,375

285,294

303,125

308,823

312,500

317,647

Including two dependent parents

Single

215,625

214,706

Married

312,500

305,882

Married + 1 child

340,625

338,235

Married 2 children

359,375

361,765

Married + 3 children

368,750

370,588

Including two dependent parents with additional allowance

Single

234,375

232,353

Married

331,250

323,529

Married + 1 child

359,375

355,882

Married + 2 children

378,125

379,413

Married + 3 children

387,500

388,235

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