Also known as graduated scale rate of tax, applies to resident individuals only.
| Monthly taxable pay | Annual taxable pay | Rates of tax |
| On the First 24,000 | 288,000 | 10% |
| On the next 8333 | 100,000 | 25% |
| Above 32,333 | 388,000 | 30% |
Personal relief shs.2,400 per month (shs.28,800 per annum)