EXAMPLE 1
An employee has chargeable income of  K7,000,000 per month. What is the tax liability?
MONTH 1 (APRIL)
EXAMPLE 1
CHARGEABLE INCOME		RATE OF TAX	TAX DUE
First K600,000	@	0%	-
Next K635,000	@	25%	158,750
Next K2,765,000	@	30%	829,500
Balance (K3,000,000)	@	35%	1,050,000
K7,000,000	Tax Due will be		2,038,250
EXAMPLE 2
An employee has chargeable income of K7,000,000 per month. What is the tax liability using Table B?
Clearly, the chargeable income of K7,000,000 is not catered for in Table B of the tax tables (Month 1 - April)
because the highest figure of chargeable income is K6,715,000. The tax due will be arrived at as follows:
Chargeable Income	K7,000,000
Less: Highest figure of the Chargeable
Income in Table B- Month 1	K6,715,000	Tax due per Table B:	1,938,500
Excess	K285,000	Taxed @ 35%	99,750
Total Tax Liability			2,038,250