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Generic Tax Name Motor vehicles tax - Annual circulation tax
Tax name in the national language Licenzja ta’ Cirkolazzjoni
Tax name in English Annual circulation tax
Member State MT-Malta
Tax in force since 1950/01/01
If abolished, date on which the tax ceases to apply
Business version date 2015/01/01
Version date 2015/02/17
This file was last updated on

Type of tax
Direct taxes Personal income tax
Corporate income tax
Other

Indirect taxes VAT
Excise duty (EU harmonised)
Alcoholic beverages
Energy products and electricity
Manufactured tobacco
Other

Social security contribution Employers
Employees
Other
 
Legal base

Motor Vehicle Registration and Licensing Act (Cap 368).

 
Who sets
The tax rate is set by




The tax base is set by




The reliefs are set by




Comments
 
Beneficiary





Comments

 
Geographical Scope

Malta.

 
Taxpayers

The owners of motor vehicles.

 
Tax object and basis of assessment

Motor vehicles.

M1 vehicles which were registered prior to 1st January 2009 will start paying a new annual circulation licence fee system, based on cubic capacity, fuel type and age of a vehicle.

All motorcycles and quad bikes will pay an annual circulation licence fee based on cubic capacity (cc) and age.

For N1, N2 and N3 vehicles (goods carrying vehicles), the Annual Circulation Tax will be based on the existing variables.

 
Deductions, Allowances, Credits, Exemptions

Exempt from the tax are: vehicles belonging to the Maltese State, to Heads of diplomatic missions and the official diplomatic staff of foreign embassies, and vehicles for disabled people who meet certain conditions.

 
Rate(s) Structure

 

(1) Annual Circulation Licence fees for M1 motor vehicles registered on the 1st January, 2009 and thereafter (excluding those in item 6), and self-drive vehicles for short term hire with an engine capacity exceeding 1500cc in respect of vehicles with a petrol engine and exceeding 2000cc in respect of vehicles with a diesel engine and chauffeur driven vehicles with an engine capacity exceeding 2000cc in respect of vehicles with a petrol engine and exceeding 3000cc in respect of vehicles with a diesel engine, registered prior to the 1st January 2010

 

Table A1: Petrol-Engined

Year

0

1

2

3

4

5

6

7

8

9

10

11

12

13

14+

 CO2

€ 

 €

 €

 €

€ 

€ 

 €

 €

 €

 €

€ 

 €

 €

 €

 €

0g/km ≤ 100g/km

100

100

100

100

100

125

138

151

166

183

201

221

244

268

295

> 100g/km ≤ 130g/km

125

125

125

125

125

153

166

181

198

216

236

259

283

310

339

> 130g/km ≤ 140g/km

140

140

140

140

140

170

185

202

220

240

262

286

312

342

374

> 140g/km ≤ 150g/km

160

160

160

160

160

195

213

232

253

276

302

330

361

395

433

> 150g/km ≤ 180g/km

205

205

205

205

205

250

273

297

324

354

387

424

463

507

556

> 180g/km ≤ 220g/km

275

275

275

275

275

338

369

403

441

483

528

579

634

695

762

> 220g/km ≤ 250g/km

375

375

375

375

375

463

506

554

607

666

730

800

878

963

1,057

> 250g/km

525

525

525

525

525

650

713

781

857

940

1,032

1,125

1,125

1,125

1,125

                               

 

Table A2: Diesel-Engined (PM 0-0.005g/km)

Year

0

1

2

3

4

5

6

7

8

9

10

11

12

13

14+

 CO2

€ 

 €

 €

 €

 €

€ 

€ 

 €

€ 

€ 

€ 

€ 

€ 

€ 

 €

0g/km ≤ 100g/km

100

100

100

100

100

125

138

151

166

183

201

221

244

268

295

> 100g/km ≤ 130g/km

125

125

125

125

125

153

166

181

198

216

236

259

283

310

339

> 130g/km ≤ 140g/km

140

140

140

140

140

170

185

202

220

240

262

286

312

342

374

> 140g/km ≤ 150g/km

160

160

160

160

160

195

213

232

253

276

302

330

361

395

433

> 150g/km ≤ 180g/km

205

205

205

205

205

250

273

297

324

354

387

424

463

507

556

> 180g/km ≤ 220g/km

275

275

275

275

275

338

369

403

441

483

528

579

634

695

762

> 220g/km ≤ 250g/km

375

375

375

375

375

463

506

554

607

666

730

800

878

963

1,057

> 250g/km

525

525

525

525

525

640

713

781

857

940

1,032

1,125

1,125

1,125

1,125

                               

 

Table A3: Diesel-Engined (PM 0.006-0.025g/km)

Year

0

1

2

3

4

5

6

7

8

9

10

11

12

13

14+

 CO2

 €

€ 

 €

 €

€ 

 €

 €

 €

€ 

 €

 €

€ 

€ 

€ 

€ 

0g/km ≤ 100g/km

105

105

105

105

105

131

144

159

175

192

211

233

256

281

309

> 100g/km ≤ 130g/km

131

131

131

131

131

159

174

190

207

226

248

271

296

324

355

> 130g/km ≤ 140g/km

146

146

146

146

146

178

193

211

230

251

274

299

327

358

391

> 140g/km ≤ 150g/km

167

167

167

167

167

204

222

242

265

289

316

346

378

414

453

> 150g/km ≤ 180g/km

214

214

214

214

214

261

285

311

339

371

405

444

485

531

582

> 180g/km ≤ 220g/km

288

288

288

288

288

353

386

422

462

505

553

606

664

728

799

> 220g/km ≤ 250g/km

393

393

393

393

393

484

530

581

636

698

765

839

920

1,010

1,108

>  250g/km

550

550

550

550

550

681

747

819

898

986

1,082

1,150

1,150

1,150

1,150

                               

 

Table A4: Diesel-Engined (PM 0.026-0.035g/km)

Year

0

1

2

3

4

5

6

7

8

9

10

11

12

13

14+

 CO2

 €

€ 

 €

 €

€ 

 €

 €

 €

€ 

 €

 €

€ 

€ 

€ 

€ 

0g/km ≤ 100g/km

110

110

110

110

110

138

152

167

183

202

222

244

269

295

325

> 100g/km ≤ 130g/km

136

136

136

136

136

167

182

198

217

237

259

284

310

340

372

> 130g/km ≤ 140g/km

152

152

152

152

152

185

202

220

240

262

286

313

342

374

410

> 140g/km ≤ 150g/km

174

174

174

174

174

213

232

253

277

302

331

362

396

434

475

> 150g/km ≤ 180g/km

223

223

223

223

223

273

298

325

355

388

425

464

508

557

610

> 180g/km ≤ 220g/km

301

301

301

301

301

370

404

442

484

529

580

635

696

764

837

> 220g/km ≤ 250g/km

441

441

441

441

441

507

556

609

667

731

802

880

965

1,059

1,162

> 250g/km

576

576

576

576

576

714

783

859

942

1,034

1,135

1,175

1,175

1,175

1,175

                               

 

Table A5: Diesel-Engined (PM 0.036+g/km)

Year

0

1

2

3

4

5

6

7

8

9

10

11

12

13

14+

 CO2

 €

€ 

 €

 €

€ 

 €

 €

 €

€ 

 €

 €

€ 

€ 

€ 

€ 

0g/km ≤ 100g/km

116

116

116

116

116

145

159

175

193

212

233

256

282

310

341

> 100g/km ≤ 130g/km

142

142

142

142

142

174

190

208

227

248

271

297

325

356

390

> 130g/km ≤ 140g/km

159

159

159

159

159

194

211

230

251

274

300

328

358

392

429

> 140g/km ≤ 150g/km

182

182

182

182

182

223

243

265

290

317

346

379

415

454

498

> 150g/km ≤ 180g/km

233

233

233

233

233

285

312

340

372

406

444

486

533

583

639

> 180g/km ≤ 220g/km

314

314

314

314

314

387

423

463

506

555

608

666

730

800

878

> 220g/km ≤ 250g/km

430

430

430

430

430

531

582

638

699

767

841

922

1,012

1,111

1,219

>  250g/km

604

604

604

604

604

749

821

900

988

1,084

1,190

1,225

1,225

1,225

1,225

                               

Where no documents are presented to the Authority showing the CO2 emissions of an autogas vehicle or the documents so presented are not acceptable to the Authority, the CO2 emissions of that vehicle shall be considered to be 10% less than those listed in the tables under item 1.

 

(2) Annual Circulation Licence fees for M1 motor vehicles registered before the 1st January (excluding those in item 6), 2009, caravans, motor-homes, taxis and self-drive vehicles for short term hire with an engine capacity not exceeding 1500cc in respect of vehicles with a petrol engine and not exceeding 2000cc in respect of vehicles with a diesel engine and chauffeur driven vehicles with an engine capacity not exceeding 2000cc in respect of vehicles with a petrol engine and not exceeding 3000cc in respect of vehicles with a diesel engine, registered prior to the 1st January, 2010.

 

Table B1: Petrol-Engined

Year

0

1

2

3

4

5

6

7

8

9

10

11

12

13

14

15

16

17

18

19+

 CO2

€ 

 €

 €

€ 

 €

 €

 €

€ 

 €

 €

€ 

€ 

€ 

€ 

 €

 €

€ 

€ 

 €

 €

≤ 1,300cc

90

90

90

90

90

90

90

101

102

103

104

106

107

108

110

111

113

114

116

117

> 1,300cc ≤ 1,449cc

120

120

120

120

120

120

120

134

136

137

139

141

143

145

147

148

150

152

154

156

> 1,449cc ≤ 1,500cc

135

135

135

135

135

135

135

151

154

158

161

165

168

172

176

180

184

188

192

196

> 1,500cc ≤ 1,800cc

145

145

145

145

145

145

145

162

167

172

177

182

187

193

199

205

211

218

225

232

> 1,800cc ≤ 2,000cc

225

225

225

225

225

225

225

253

256

260

263

267

271

274

278

282

286

290

294

298

> 2,000cc

395

395

395

395

395

395

395

447

453

460

466

473

479

486

493

500

507

515

522

529

                                         

 

Table B2: Diesel-Engined

Year

0

1

2

3

4

5

6

7

8

9

10

11

12

13

14

15

16

17

18

19+

 CO2

€ 

 €

 €

€ 

 €

 €

 €

€ 

 €

 €

€ 

€ 

€ 

€ 

 €

 €

€ 

€ 

 €

 €

≤ 1,300cc

98

98

98

98

98

98

98

109

110

112

113

115

116

118

119

121

123

124

126

127

> 1,300cc ≤ 1,449cc

130

130

130

130

130

130

130

145

147

149

151

155

155

157

159

161

163

166

168

170

> 1,449cc ≤ 1,500cc

147

147

147

147

147

147

147

164

168

172

175

179

183

187

191

196

200

205

209

214

> 1,500cc ≤ 1,800cc

157

157

157

157

157

157

157

175

181

186

192

198

204

210

216

223

230

237

245

252

> 1,800cc ≤ 2,000cc

245

245

245

245

245

245

245

276

280

283

287

291

295

299

303

308

312

316

320

325

> 2,000cc

432

432

432

432

432

432

432

489

496

503

510

517

525

532

540

548

556

563

572

580

                                         

 

(3) Annual Circulation Licence fees for motor cycles and quad bikes registered on the 1st January, 2009 and thereafter

Year

0

1

2

3

4

5

6

7

8

9

10

11

12

13

14+

Engine Capacity

≤ 50cc

55

55

55

55

55

61

67

73

81

89

97

107

118

130

143

> 50cc ≤ 125cc

60

60

60

60

60

66

73

80

88

97

106

117

129

141

156

> 125cc ≤ 250cc

65

65

65

65

65

72

79

87

95

105

115

127

139

153

169

> 250cc ≤ 500cc

70

70

70

70

70

77

85

93

102

113

124

136

150

165

182

> 500cc ≤ 800cc

75

75

75

75

75

83

91

100

110

121

133

146

161

177

195

> 800cc

80

80

80

80

80

88

97

106

117

129

142

156

171

189

207

Battery /

electric motorcycle

10

10

10

10

10

11

12

13

15

16

18

19

21

24

26

Quad bikes

100

100

100

100

100

110

121

133

146

161

177

195

214

236

259

                               

 

(4) Annual Circulation Licence fees for motor cycles and quad bikes registered before the 1st January, 2009

Year

0

1

2

3

4

5

6

7

8

9

10

11

12

13

14

15

16

17

18

19+

Engine Capacity

≤ 50cc

50

50

50

50

50

50

50

55

56

57

58

58

59

60

61

62

63

64

65

66

> 50cc ≤ 125cc

52

52

52

52

52

52

52

57

58

59

60

61

62

63

63

64

65

66

67

68

> 125cc ≤ 250cc

56

56

56

56

56

56

56

62

63

63

64

65

66

67

68

69

70

71

73

74

> 250cc ≤ 500cc

58

58

58

58

58

58

58

64

65

66

67

68

69

70

71

72

73

74

75

76

> 500cc ≤ 800cc

60

60

60

60

60

60

60

66

67

68

69

70

71

72

73

74

75

77

78

79

> 800cc

62

62

62

62

62

62

62

68

69

70

71

72

73

75

76

77

78

79

80

82

Battery /

electric motorcycle

10

10

10

10

10

10

10

11

11

11

12

12

12

12

12

12

13

13

13

13

Quad bikes

75

75

75

75

75

75

75

83

84

85

86

88

89

90

92

93

94

96

97

99

                                         

 

                                                                                                   Circulation licence fee

 (5) For the use of an ambulance, prison van or hearse:                          €95

 

(6) For the private use of vintage motor vehicles (including

motor cycles) with an age of 30 years from date of manufacture              €0

certified as authentic by the vintage vehicle classification

committee:

(Although no circulation licence fee is paid in respect of such vehicles, an

administrative fee of €8 shall still be paid to the Authority on the renewal

every year of the circulation licence of such vehicles.)

 

(7) For the use of special purpose vehicles:                                             €185

 

             

(8) The following annual licence fees shall be paid for a period of four years until the 31st December, 2013, for the use of goods carrying motor vehicles which have been registered with the Authority before the 1st January, 2010

 

(8.1) For the use of a tractor/tractor-trailer combination, per annum: 

 

No. of axles

 

Maximum authorized mass Kgs

Driving axle(s) with air suspension or recognized systems

Other driving axle(s) suspension systems

 

2+1

up to 11,999

93

93

from 12,000 to 13,999

93

93

from 14,000 to 15,999

93

93

from 16,000 to 17,999

93

93

from 18,000 to 19,999

93

93

from 20,000 to 21,999

93

93

from 22,000 to 22,999

93

98

From 23,000 to 24,999

97

177

25,000 and over

177

307

 

2+2

from 23,000 to 24,999

93

93

from 25,000 to 25,999

93

116

from 26,000 to 27,999

116

170

from 28,000 to 28,999

170

205

from 29,000 to 30,999

205

335

from 31,000 to 32,999

335

466

from 33,000 to 35,999

466

708

36,000 and over

466

708

2+3

from 36,000 to 37,999

370

517

38,000 and over

517

701

 

3+2

from 36,000 to 37,999

328

454

from 38,000 to 39,999

454

629

40,000 and over

623

929

 

3+3

from 36,000 to 37,999

186

226

from 38,000 to 39,999

226

338

40,000 and over

338

536

3+4

40,000 and over

338

536

4+3

40,000 and over

338

536

       

 

(8.2) For the use of N1, N2 and N3 motor vehicles, excluding tractors/tractor trailer combinations and special purpose vehicles, per annum: 

 

No. of axles

 

Maximum authorized mass Kgs

Driving axle(s) with air suspension or recognized equivalent

Other driving axle(s) suspension systems

 

2

Up to 3,500

185

185

from 3,501 to 5,000

185

185

from 5,001 to 11,999

185

185

from 12,000 to 12,999

185

185

from 13,000 to 13,999

185

185

from 14,000 to 14,999

185

185

15,000 and over

230

370

 

3

from 15,000 to 16,999

185

185

from 17,000 to 18,999

185

185

from 19,000 to 20,999

210

210

from 21,000 to 22,999

210

300

from 23,000 to 24,999

295

460

25,000 and over

295

460

 

4

from 23,000 to 24,999

205

210

from 25,000 to 26,999

205

320

from 27,000 to 28,999

320

510

from 29,000 to 30,999

510

740

31,000 and over

510

740

5

32,000 and over

510

740

       

 

(9) The following annual licence fees shall be paid for the use of goods carrying motor vehicles registered with the Authority after the 31st December, 2009. As from the 1st January, 2014, these licence fees shall also be paid for the use of goods carrying motor vehicles registered prior to the 1st January, 2010, in which case the licence fee shall be that which corresponds to the vehicle's year of manufacture; provided that the said fee shall not be lower than the current fee.

 

(9.1) Goods carrying vehicles (excluding vehicle combinations - articulated vehicles and road trains)

 

(9.1.1) Driving axle(s) with air suspension or recognized equivalent

   

Year

No of axles

Maximum authorized mass (Kgs)

0

1

2

3

4

5

6

7

8

9

10

11

12

13

14+

 

2

up to 3,500

101

101

101

101

101

126

139

153

168

185

204

224

246

271

298

over 3,500 up to 5,000

101

101

101

101

101

126

139

153

168

185

204

224

246

271

298

over 5,000 up to 11,999

101

101

101

101

101

126

139

153

168

185

204

224

246

271

298

over 11,999 up to 12,999

101

101

101

101

101

126

139

153

168

185

204

224

246

271

298

over 12,999 up to 13,999

101

101

101

101

101

126

139

153

168

185

204

224

246

271

298

over 13,999 up to 14,999

101

101

101

101

101

126

139

153

168

185

204

224

246

271

298

over 14,999

126

126

126

126

126

157

173

190

209

230

253

278

306

337

370

 

3

from 15,000 up to 16,999

101

101

101

101

101

126

139

153

168

185

204

224

246

271

298

over 16,999 up to 18,999

101

101

101

101

101

126

139

153

168

185

204

224

246

271

298

over 18,999 up to 20,999

115

115

115

115

115

143

158

174

191

210

231

254

280

307

338

over 20,999 up to 22,999

144

144

144

144

144

157

170

184

197

210

231

254

280

307

338

over 22,999 up to 24,999

222

222

222

222

222

237

251

266

280

295

325

357

393

432

475

over 24,999

222

222

222

222

222

237

251

266

280

295

325

357

393

432

475

 

4

from 23,000 up to 24,999

144

144

144

144

144

156

168

181

193

205

226

248

273

300

330

over 24,999 up to 26,999

146

146

146

146

146

158

170

181

193

205

226

248

273

300

330

over 26,999 up to 28,999

228

228

228

228

228

246

265

283

302

320

352

387

426

469

515

over 28,999 up to 30,999

362

362

362

362

362

392

421

451

480

510

561

617

679

747

821

over 30,999

362

362

362

362

362

392

421

451

480

510

561

617

679

747

821

5

32,000 and over

362

362

362

362

362

392

421

451

480

510

561

617

679

747

821

                                 

 

(9.1.2) Other driving axle(s) suspension systems

   

Year

No of axles

Maximum authorized mass (Kgs)

0

1

2

3

4

5

6

7

8

9

10

11

12

13

14+

 

2

up to 3,500

101

101

101

101

101

126

139

153

168

185

204

224

246

271

298

over 3,500 up to 5,000

101

101

101

101

101

126

139

153

168

185

204

224

246

271

298

over 5,000 up to 11,999

101

101

101

101

101

126

139

153

168

185

204

224

246

271

298

over 11,999 up to 12,999

101

101

101

101

101

126

139

153

168

185

204

224

246

271

298

over 12,999 up to 13,999

101

101

101

101

101

126

139

153

168

185

204

224

246

271

298

over 13,999 up to 14,999

121

121

121

121

121

134

147

159

172

185

204

224

246

271

298

over 14,999

274

274

274

274

274

293

312

332

351

370

407

448

492

542

596

 

3

from 15,000 up to 16,999

101

101

101

101

101

126

139

153

168

185

204

224

246

271

298

over 16,999 up to 18,999

101

101

101

101

101

126

141

155

170

185

204

224

246

271

298

over 18,999 up to 20,999

144

144

144

144

144

157

170

184

197

210

231

254

280

307

338

over 20,999 up to 22,999

222

222

222

222

222

238

253

269

284

300

330

363

399

439

483

over 22,999 up to 24,999

345

345

345

345

345

368

391

414

437

460

506

557

612

673

741

over 24,999

345

345

345

345

345

368

391

414

437

460

506

557

612

673

741

 

4

from 23,000 up to 24,999

146

146

146

146

146

159

172

184

197

210

231

254

280

307

338

over 24,999 up to 26,999

228

228

228

228

228

246

265

283

302

320

352

387

426

469

515

over 26,999 up to 28,999

362

362

362

362

362

392

421

451

480

510

561

617

679

747

821

over 28,999 up to 30,999

537

537

537

537

537

578

618

659

699

740

814

895

985

1,083

1,192

over 30,999

537

537

537

537

537

578

618

659

699

740

814

895

985

1,083

1,192

5

32,000 and over

537

537

537

537

537

578

618

659

699

740

814

895

985

1,083

1,192

                                 

 

(9.2) Vehicle combinations (articulated vehicles and road trains)

 

(9.2.1) Driving axle(s) with air suspension or recognized equivalent

   

Year

No of axles

Maximum authorized mass (Kgs)

0

1

2

3

4

5

6

7

8

9

10

11

12

13

14+

 

2+1

up to 11,999

51

51

51

51

51

64

70

77

85

93

102

113

124

136

150

over 11,999 up to 13,999

51

51

51

51

51

64

70

77

85

93

102

113

124

136

150

over 13,999 up to 15,999

51

51

51

51

51

64

70

77

85

93

102

113

124

136

150

over 15,999 up to 17,999

51

51

51

51

51

64

70

77

85

93

102

113

124

136

150

over 17,999 up to 19,999

51

51

51

51

51

64

70

77

85

93

102

113

124

136

150

over 19,999 up to 21,999

51

51

51

51

51

64

70

77

85

93

102

113

124

136

150

over 21,999 up to 22,999

75

75

75

75

75

79

82

86

90

93

102

113

124

136

150

over 22,999 up to 24,999

97

97

97

97

97

97

97

97

97

97

107

117

129

142

156

over 24,999

175

175

175

175

175

175

176

176

177

177

195

214

236

259

285

 

2+2

from 23,000 up to 24,999

51

51

51

51

51

64

70

77

85

93

102

113

124

136

150

over 24,999 up to 25,999

70

70

70

70

70

75

79

84

89

93

102

113

124

136

150

over 25,999 up to 27,999

115

115

115

115

115

115

116

116

116

116

128

141

155

170

188

over 27,999 up to 28,999

169

169

169

169

169

169

169

170

170

170

187

206

226

249

274

over 28,999 up to 30,999

204

204

204

204

204

204

204

205

205

205

225

248

273

300

330

over 30,999 up to 32,999

335

335

335

335

335

335

335

335

335

335

369

406

446

491

540

over 32,999 up to 35,999

465

465

465

465

465

465

465

466

466

466

512

564

620

682

750

over 35,999

465

465

465

465

465

465

465

466

466

466

512

564

620

682

750

 

2+3

from 36,000 up to 37,999

370

370

370

370

370

370

370

370

370

370

407

448

493

542

596

over 37,999

515

515

515

515

515

515

516

516

517

517

569

626

688

757

833

 

3+2

from 36,000 up to 37,999

327

327

327

327

327

327

328

328

328

328

361

397

437

481

529

from 37,999 up to 39,999

454

454

454

454

454

454

454

454

454

454

500

550

605

665

731

over 30,999

628

628

628

628

628

628

628

629

629

629

692

761

837

921

1,013

 

3+3

from 36,000 up to 37,999

186

186

186

186

186

186

186

186

186

186

205

225

248

273

300

over 37,999 up to 39,999

225

225

225

225

225

225

225

226

226

226

249

273

301

331

364

over 39,999

336

336

336

336

336

336

337

337

337

338

372

409

450

494

544

3+4

40,000 and over

336

336

336

336

336

336

337

337

337

338

372

409

450

494

544

4+3

40,000 and over

336

336

336

336

336

336

337

337

337

338

372

409

450

494

544

                                 

 

(9.2.2) Other driving axle(s) suspension systems

   

Year

No of axles

Maximum authorized mass (Kgs)

0

1

2

3

4

5

6

7

8

9

10

11

12

13

14+

 

2+1

up to 11,999

51

51

51

51

51

64

70

77

85

93

102

113

124

136

150

over 11,999 up to 13,999

51

51

51

51

51

64

70

77

85

93

102

113

124

136

150

over 13,999 up to 15,999

51

51

51

51

51

64

70

77

85

93

102

113

124

136

150

over 15,999 up to 17,999

51

51

51

51

51

64

70

77

85

93

102

113

124

136

150

over 17,999 up to 19,999

51

51

51

51

51

64

70

77

85

93

102

113

124

136

150

over 19,999 up to 21,999

51

51

51

51

51

64

70

77

90

93

102

113

124

136

150

over 21,999 up to 22,999

75

75

75

75

75

79

82

86

98

98

108

118

130

143

158

over 22,999 up to 24,999

97

97

97

97

97

97

97

97

117

117

195

214

236

259

285

over 24,999

175

175

175

175

175

175

175

176

307

307

338

372

409

450

495

 

2+2

from 23,000 up to 24,999

70

70

70

70

70

75

79

84

89

93

102

113

124

136

150

over 24,999 up to 25,999

115

115

115

115

115

115

116

116

116

116

128

141

155

170

188

over 25,999 up to 27,999

169

169

169

169

169

169

169

170

170

170

187

206

226

249

274

over 27,999 up to 28,999

204

204

204

204

204

204

204

205

205

205

225

248

273

300

330

over 28,999 up to 30,999

335

335

335

335

335

335

335

335

335

335

369

406

446

491

540

over 30,999 up to 32,999

465

465

465

465

465

465

465

466

466

466

512

564

620

682

750

over 32,999 up to 35,999

706

706

706

706

706

706

707

707

708

708

779

857

942

1,037

1,140

over 35,999

706

706

706

706

706

706

707

707

708

708

779

857

942

1,037

1,140

 

2+3

from 36,000 up to 37,999

515

515

515

515

515

515