Part 2Basic provisions
Chapter 2Rates at which income tax is charged
The rates
8The F1dividend nil rate, dividend ordinary rateF2, dividend upper rate and dividend additional rate
F3A1
The dividend nil rate is 0%.
(1)
The dividend ordinary rate is F48.75%.
(2)
The dividend upper rate is F533.75%.
F6(3)
The dividend additional rate is F739.35%.