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			{{Use dmy dates\|date=September 2020}}
	{{Short description\|Punctuation mark}}
	{{About\|the family of punctuation marks}}
	{{Redirect2\|Parenthesis\|Parenthetical\|other uses\|Parenthesis (disambiguation)}}
	{{EngvarB\|date=November 2020}}
	{{Use dmy dates\|date=May 2016}}
	{{Infobox punctuation mark
	\|name = Brackets
	\|variant1=( )
	\|caption1=Round brackets<br />{{nobold\|or}}<br />parentheses
	\|variant2=
	\|caption2=Square brackets<br />{{nobold\|or}}<br />brackets
	\|variant3={ }
	\|caption3=Curly brackets<br />{{nobold\|or}}<br />braces
	\|variant4=⟨ ⟩
	\|caption4=Angle brackets<br />{{nobold\|or}}<br />chevrons
	}}

			'''Tax brackets''' are the divisions at which ]s change in a ] system (or an explicitly ] system, though that is rarer). Essentially, tax brackets are the cutoff values for taxable income—income past a certain point is taxed at a higher rate.
	A '''bracket''' is either of two tall fore- or back-facing ] marks commonly used to isolate a segment of text or data from its surroundings. Typically deployed in symmetric pairs, an individual bracket may be identified as a ''left'' or ''right'' bracket or, alternatively, an ''opening bracket'' or ''closing bracket'',<ref name="unicode-9">{{cite web\|url=https://www.unicode.org/reports/tr9/#Paired_Brackets \|title=Unicode Bidirectional Algorithm: 3.1.3 Paired Brackets \|access-date=24 April 2018 \|website=Unicode Technical Reports}}</ref> respectively, depending on the ] of the context.

			==Example==
	Specific forms of the mark include rounded brackets (also called ''parentheses''), square brackets, curly brackets (also called ''braces''), and angle brackets (also called ''chevrons''), as well as various less common pairs of symbols.
			Imagine that there are three tax brackets: 10%, 20%, and 30%. The 10% rate applies to income from $1 to $10,000; the 20% rate applies to income from $10,001 to $20,000; and the 30% rate applies to all income above $20,000.

			Under this system, someone earning $10,000 is taxed at 10%, paying a total of $1,000. Someone earning $5,000 pays $500, and so on.
	As well as signifying the overall class of punctuation, the word ''bracket'' is commonly used to refer to a specific form of bracket, which varies from region to region. In most English-speaking countries, an unqualified 'bracket' refers to the round bracket; in the United States, the square bracket.

			Meanwhile, someone who earns $25,000 faces a more complicated calculation. The rate on the first $10,000 is 10%, from $10,001 to $20,000 is 20%, and above that is 30%. Thus, they pay $1,000 for the first $10,000 of income (10%), $2,000 for the second $10,000 of income (20%), and $1,500 for the last $5,000 of income (30%), In total, they pay $4,500, or an 18% ].
	], with specific mathematical meanings, often for denoting specific ] and ]s.

			In practice the computation is simplified by using ] or ] of the linear equation for the tax on a specific bracket, either as tax on the bottom amount of the bracket ''plus'' the tax on the marginal amount ''within'' the bracket:
	==History==
			:<math>\$3\,000 + (\$25\,000 - \$20\,000) \times 30\% = \$3\,000 + \$1\,500 = \$4\,500,</math>
	] '''⟨ ⟩''' were the earliest type of bracket to appear in ]. ] coined the term {{lang\|la\|lunula}} to refer to the rounded ] '''({{nbsp}})''' recalling the shape of the crescent ] ({{lang-la\|luna}}).<ref>Truss, Lynne. ''Eats, Shoots & Leaves'', 2003. p. 161. {{ISBN\|1-59240-087-6}}.</ref>
			or the tax on the entire amount (''at'' the marginal rate), ''minus'' the amount that this overstates tax on the bottom end of the bracket.
			:<math>\$25\,000 \times 30\% - \$3\,000 = \$7\,500 - \$3\,000 = \$4\,500.</math>
			See ] for details.

			==Tax brackets in Australia==
	Most typewriters only had parenthesis (and quotes). Square brackets appeared with some teleprinters.
			{{Main\|Income tax in Australia}}

	Braces (curly brackets) first became part of a character set with the 8-bit code of the ].<ref>{{cite web \|last=Bob \|first=Bemer \|title=The Great Curly Brace Trace Chase \|url=http://www.bobbemer.com/BRACES.HTM \|access-date=2009-09-05 \|archive-url=https://web.archive.org/web/20090903184346/http://www.bobbemer.com/BRACES.HTM \|archive-date=3 September 2009 \|url-status=dead }}</ref>

	In 1961, ] contained parenthesis, square, and curly brackets, and also less-than and greater-than signs that could be used as angle brackets.

	==Typography==
	In English, typographers mostly prefer not to set brackets in ], even when the enclosed text is italic.<ref>Robert Bringhurst, ''The Elements of Typographic Style'', §5.3.2.</ref> However, in other languages like German, if brackets enclose text in italics, they are usually also set in italics.<ref>{{cite book \|last1=Forsmann \|first1=Friedrich \|last2=DeJong \|first2=Ralf \|date=2004 \|title=Detailtypografie \|trans-title=Detail Typography \|language=German \|location=Mainz \|publisher= Herrmann Schmidt \|page=263 \|isbn= 978-3874396424}}</ref>

	==Parentheses {{Anchor\|Parenthesis}}==
	{{Infobox punctuation mark
	\|name = Parenthesis
	\|variant1=( )
	}}
	{{Wiktionary\|parenthesis\|( )}}
	<!-- <onlyinclude> </onlyinclude> --> <!-- only include tag to avoid transclusion of the article bracket when someone writes this {{:)}}or {{:(}} -->
	{{dablink\|Various terms redirect here. For other uses, see ], ], ], ], ], and ].}}
	{{dablink\|Due to ], titles like <code>:)</code> redirect here. For typographical portrayals of faces, see ].}}

	Parentheses {{IPAc-en\|p\|ə\|ˈ\|r\|ɛ\|n\|θ\|ᵻ\|s\|iː\|z}} (singular, parenthesis {{IPAc-en\|p\|ə\|ˈ\|r\|ɛ\|n\|θ\|ᵻ\|s\|ᵻ\|s}}) are also called "brackets" (UK, Ireland, Canada, West Indies, New Zealand, South Africa and Australia), "parens" {{IPAc-en\|p\|ə\|ˈ\|r\|ɛ\|n\|z}}, "round brackets", "circle brackets" or "smooth brackets".

	===Uses of ( )===

	Parentheses contain ] material that serves to clarify (in the manner of a ]) or is aside from the main point.<ref>{{cite web\|last=Straus\|first=Jane\|author-link=Jane Straus\|title=Parentheses—Punctuation Rules\|url=https://www.grammarbook.com/punctuation/parens.asp\|work=The Blue Book of Grammar and Punctuation\|publisher=grammarbook.com\|access-date=18 April 2014}}</ref> A milder effect may be obtained by using a pair of commas as the ], though if the sentence contains commas for other purposes, visual confusion may result. That issue is fixed by using a pair of ]es instead, to ] the ].

	In American usage, parentheses are usually considered separate from other brackets, and calling them "brackets" is unusual.

	Parentheses may be used in formal writing to add supplementary information, such as "Senator John McCain (] - Arizona) spoke at length". They can also indicate shorthand for "]" for nouns, e.g. "the claim(s)". It can also be used for ], especially in languages with ], e.g. "(s)he agreed with his/her physician" (the slash in the second instance, as one alternative is ''replacing'' the other, not ''adding'' to it).<ref>]</ref>{{Circular reference\|date=June 2021}}

	Parenthetical phrases have been used extensively in informal writing and stream of consciousness literature. Examples include the southern American author ] (see '']'' and ]) as well as poet ].

	Parentheses have historically been used where the ] is currently used in alternatives, such as "parenthesis)(parentheses". Examples of this usage can be seen in editions of '']''.

	Parentheses may be nested (generally with one set (such as this) inside another set). This is not commonly used in formal writing (though sometimes other brackets will be used for one or more inner set of parentheses ).

	Any punctuation inside parentheses or other brackets is independent of the rest of the text: "Mrs. Pennyfarthing (What? Yes, that was her name!) was my landlady." In this use, the explanatory text in the parentheses is a ]. Parenthesized text is usually short and within a single sentence. Where several sentences of supplemental material are used in parentheses the final ] would be within the parentheses, or simply omitted. Again, the parenthesis implies that the meaning and flow of the text is supplemental to the rest of the text and the whole would be unchanged were the parenthesized sentences removed.

	In more formal usage, "]" may refer to the entire bracketed text, not just to the punctuation marks used (so all the text in this set of round brackets may be said to be "a ]", "a parenthetical", or "a parenthetical phrase").<ref>{{cite web\|url=http://www.thefreedictionary.com/parenthetical \|title=The Free Online Dictionary \|publisher=] \|date= \|access-date=2013-02-13}}</ref>

	====Enumerations====
	An unpaired right parenthesis is often used as part of a label in an ordered list:{{citation needed\|date=February 2018}}
	{{quote\|
	a) ]al testing,<br/>
	b) technical writing and diagrams,<br/>
	c) ], and<br/>
	d) ].<br/>
	}}

	====Accounting====
	Traditionally in ], contra amounts are placed in parentheses. A debit balance account in a series of credit balances will have parenthesis and vice versa.

	====Parentheses in mathematics====
	{{Main\|Glossary of mathematical symbols#Parentheses\|Bracket (mathematics)}}

	Parentheses are used in ] to indicate grouping, often inducing a different ]. For example: in the usual order of algebraic operations, {{math\|4 × 3 + 2}} equals 14, since the ] is done before the ]. However, {{math\|4 × (3 + 2)}} equals 20, because the parentheses override normal precedence, causing the addition to be done first. Some authors follow the convention in mathematical equations that, when parentheses have one level of nesting, the inner pair are parentheses and the outer pair are square brackets. Example:

	:<math>^2 = 400.</math>

	A related convention is that when parentheses have two levels of nesting, curly brackets (braces) are the outermost pair. Following this convention, when more than three levels of nesting are needed, often a cycle of parentheses, square brackets, and curly brackets will continue. This helps to distinguish between one such level and the next.<ref>{{cite web\|url=http://math.about.com/od/mathhelpandtutorials/fl/Parenthesis-Braces-and-Brackets.html \|title=Archived copy \|access-date=2014-08-01 \|url-status=dead \|archive-url=https://archive.is/20140806203819/http://math.about.com/od/mathhelpandtutorials/fl/Parenthesis-Braces-and-Brackets.html \|archive-date=6 August 2014 }}</ref>

	Various notations, like the ], have a similar effect in specifying order of operations, or otherwise grouping several characters together for a common purpose.

	Parentheses are also used to set apart the ]s in mathematical ]s. For example, {{math\|''f''(''x'')}} is the function {{mvar\|f}} applied to the ] {{mvar\|x}}. In ]s parentheses are used to denote a set of coordinates; so in the ] {{math\|(4, 7)}} may represent the point located at 4 on the ''x''-axis and 7 on the ''y''-axis.

	Parentheses may be used to represent a ], and also ].

	====Parentheses in programming languages====
	Parentheses are included in the syntaxes of many ]s. Typically needed to denote an argument; to tell the compiler what data type the Method/Function needs to look for first in order to initialise. In some cases, such as in ], parentheses are a fundamental construct of the language. They are also often used for scoping functions and for arrays. In ]s they are used for grouping, such as in ].

	====Taxonomy====
	If it is desired to include the ] when giving the ] of an animal species or ], the subgenus's name is provided in parentheses between the ] and the ].<ref>{{cite web \|author1=International Commission on Zoological Nomenclature \|title=6.1. Names of subgenera \|url=https://code.iczn.org/chapter-2-the-number-of-words-in-the-scientific-names-of-animals/article-6-interpolated-names/?frame=1 \|website=International Code of Zoological Nomenclature \|access-date=6 June 2021 \|date=2012 \|edition=4th}}</ref> For instance, ''Polyphylla'' (''Xerasiobia'') ''alba'' is a way to cite the species ''Polyphylla alba'' while also mentioning that it's in the subgenus ''Xerasiobia''.<ref>{{cite book \|last1=Welter-Schultes \|first1=Francisco W. \|title=Guidelines for the Capture and Management of Digital Zoological Names Information \|date=March 2013 \|publisher=Global Biodiversity Information Facility \|location=Copenhagen \|isbn=978-87-92020-44-4 \|url=http://www.gbif.org/document/80625 \|chapter=1.4.5.4 Species \|pages=14–15}}</ref> There is also a convention of citing a subgenus by enclosing it in parentheses after its genus, e.g., ''Polyphylla'' (''Xerasiobia'') is a way to refer to the subgenus ''Xerasiobia'' within the genus ''Polyphylla''.<ref>{{cite book \|last1=Welter-Schultes \|first1=Francisco W. \|title=Guidelines for the Capture and Management of Digital Zoological Names Information \|date=March 2013 \|publisher=Global Biodiversity Information Facility \|location=Copenhagen \|isbn=978-87-92020-44-4 \|url=http://www.gbif.org/document/80625 \|chapter=1.4.5.3 Genera\|page=14}}</ref> Parentheses are similarly used to cite a subgenus with the name of a ] species, although the ] (ICNP) requires the use of the abbreviation "subgen." as well, e.g., ''Acetobacter'' (subgen. ''Gluconoacetobacter'') ''liquefaciens''.<ref>{{cite journal \|editor1-last=Parker \|editor1-first=Charles T. \|editor2-last=Tindall \|editor2-first=Brian J. \|editor3-last=Garrity \|editor3-first=George M. \|title=International Code of Nomenclature of Prokaryotes: Prokaryotic Code (2008 Revision) \|journal=International Journal of Systematic and Evolutionary Microbiology \|date=2019 \|volume=69 \|issue=1A \|page=S19 \|doi=10.1099/ijsem.0.000778 \|pmid=26596770 \|doi-access=free}}</ref>

	In some contexts, it is typical to cite the author's name alongside the taxon. In these contexts, parentheses mean that the author placed that species in a different genus from the one in that combination. The ] gives the example of '']'' {{small\|(Rudolphi, 1819)}} to indicate that ] did not consider this species to be in the genus '']'' when he first ] the species. The ] also allows the possibility of citing whoever transferred the species to the new genus, as in, ''Methiolopsis geniculata'' {{small\|(Stål, 1878) Rehn, 1957}}.<ref>{{cite web \|author1=International Commission on Zoological Nomenclature \|title=Article 51. Citation of names of authors \|url=https://code.iczn.org/authorship/article-51-citation-of-names-of-authors/?frame=1 \|website=International Code of Zoological Nomenclature \|access-date=6 June 2021 \|date=2012 \|edition=4th}}</ref> Parentheses are similarly used for ] of prokaryotes as well; the ICNP provides the example: '']'' {{small\|(Chatelain and Second 1966) Schumann et al. 1999}} to indicate that Chatelain and Second first described the species in a different genus, namely '']'', but in 1999 Schumann and colleagues transferred it to its present genus.<ref>{{cite journal \|editor1-last=Parker \|editor1-first=Charles T. \|editor2-last=Tindall \|editor2-first=Brian J. \|editor3-last=Garrity \|editor3-first=George M. \|title=International Code of Nomenclature of Prokaryotes: Prokaryotic Code (2008 Revision) \|journal=International Journal of Systematic and Evolutionary Microbiology \|date=2019 \|volume=69 \|issue=1A \|page=S32 \|doi=10.1099/ijsem.0.000778 \|pmid=26596770 \|doi-access=free}}</ref> ] also use parentheses in this way where the author (or abbreviation thereof) of the ] is in parentheses followed by the author (or abbreviation thereof) of whoever created that particular combination; the ] provides the example ''Helianthemum aegyptiacum'' {{small\|(L.) Mill.}} to indicate that ] first described this species in a different genus, in this case '']'', but then ] transferred it to the genus '']''.<ref>{{cite web \|author1=Nineteenth International Botanical Congress \|title=Article 49 \|url=https://www.iapt-taxon.org/nomen/pages/main/art_49.html \|website=International Code of Nomenclature for algae, fungi, and plants (Shenzhen Code) \|publisher=Koeltz Botanical Books \|access-date=7 June 2021 \|date=2018}}</ref>

	====Chemistry and Physics====
	Parentheses are used in ] to denote a repeated substructure within a molecule, e.g. HC(CH<sub>3</sub>)<sub>3</sub> (]) or, similarly, to indicate the stoichiometry of ionic compounds with such substructures: e.g. Ca(NO<sub>3</sub>)<sub>2</sub> (]).

	They can be used in various fields as notation to indicate the amount of ] in a numerical quantity. For example:<ref>{{cite web
	\| url=http://physics.nist.gov/cgi-bin/cuu/Info/Constants/definitions.html
	\| title=Standard Uncertainty and Relative Standard Uncertainty
	\| work=] reference \| publisher=] \| access-date=2018-07-20 }}</ref>

	: 1234.56789(11)
	is equivalent to:
	: {{nowrap\|1234.56789 ± 0.00011}}

	e.g. the value of the ] could be quoted as {{val\|1.38064852\|(79)\|e=-23}} J⋅K<sup>−1</sup> .

	==Square brackets {{Anchor\|square bracket}}==
	{{Infobox punctuation mark
	\|name = Square brackets
	\|variant1=
	}}
	{{Wiktionary\|square bracket\|Unsupported titles/Square brackets\|Unsupported titles/Right square bracket\|Unsupported titles/Left square bracket\|crotchet}}

	Square brackets are also called simply "brackets" (US), as well as "crotchets", "closed brackets", or "hard brackets".<ref>Smith, John. ''The Printer’s Grammar'' p. 84.</ref>

	], the diagrammatic representation of the series of games played during a sports tournament usually leading to a single winner, are so named for their resemblance to brackets or braces.

	===Uses of ===

	Square brackets are often used to insert explanatory material or to mark where a passage was omitted from an original material by someone other than the original author, or to mark modifications in quotations.<ref>''The Chicago Manual of Style, 15th ed.'', ], 2003, §6.104</ref> In transcribed interviews, sounds, responses and reactions that are not words but that can be described are set off in square brackets — "... ...".

	When quoted material is in any way altered, the alterations are enclosed in square brackets within the quotation to show that the quotation is not exactly as given, or to add an ].<ref>''California Style Manual'', section 4:59 (4th ed.)</ref> For example: ''The Plaintiff asserted his cause is just, stating,''
	{{quote\|y causes is ] just.}}
	In the original quoted sentence, the word "my" was capitalized: it has been modified in the quotation given and the change signalled with brackets. Similarly, where the quotation contained a grammatical error (is/are), the quoting author signalled that the error was in the original with "" (Latin for 'thus').

	A bracketed ], , is often used to indicate omitted material: "I'd like to thank for their tolerance "<ref>{{cite web\|url=http://www.bartleby.com/68/60/960.html \|title=Bartleby.com: Great Books Online – Quotes, Poems, Novels, Classics and hundreds more \|work=bartleby.com \|url-status=dead \|archive-url=https://web.archive.org/web/20080524214802/http://www.bartleby.com/68/60/960.html \|archive-date=24 May 2008 \|df=dmy }}</ref>
	Bracketed comments inserted into a quote indicate where the original has been modified for clarity: "I appreciate it , but I must refuse", and "the future of psionics is in doubt". Or one can quote the original statement "I hate to do laundry" with a (sometimes grammatical) modification inserted: He "hate to do laundry".

	Additionally, a small letter can be replaced by a capital one, when the beginning of the original printed text is being quoted in another piece of text or when the original text has been omitted for succinctness— for example, when referring to a ] original: "To the extent that policymakers and elite opinion in general have made use of economic analysis at all, they have, as the saying goes, done so the way a drunkard uses a lamppost: for support, not illumination", can be quoted succinctly as: "olicymakers have made use of economic analysis the way a drunkard uses a lamppost: for support, not illumination." When nested parentheses are needed, brackets are sometimes used as a substitute for the inner pair of parentheses within the outer pair.<ref>''The Chicago Manual of Style, 15th ed.'', The University of Chicago Press, 2003, §6.102 and §6.106</ref> When deeper levels of nesting are needed, convention is to alternate between parentheses and brackets at each level.

	Alternatively, empty square brackets can also indicate omitted material, usually single letter only. The original, "Reading is also a process and it also changes you." can be rewritten in a quote as: It has been suggested that reading can "also change you".<ref>. University of Washington. 2004.</ref>

	The bracketed expression "" ] to indicate the passage appears exactly as in the original source, where it may otherwise appear that a mistake has been made in reproduction.

	In translated works, brackets are used to signify the same word or phrase in the original language to avoid ambiguity.<ref>''The Chicago Manual of Style, 15th ed.'', The University of Chicago Press, 2003, §6.105</ref>
	For example: ''He is trained in the way of the open hand .''

	] originating in the ], such as the '']'', recommend against the use of square brackets because "They cannot be transmitted over ]."<ref name="AP2014">{{cite encyclopedia\|editor-surname=Christian\|editor-given=Darrell\|editor-link=openlibrary:authors/OL7512788A\|editor-surname2=Froke\|editor-given2=Paula Marie\|editor-link2=openlibrary:authors/OL8932325A\|editor-surname3=Jacobsen\|editor-given3=Sally A.\|editor-link3=Sally Jacobsen\|editor-surname4=Minthorn\|editor-given4=David\|editor-link4=openlibrary:authors/OL7512789A\|encyclopedia=] 2014\|entry=brackets <nowiki></nowiki>\|version=Chapter "Punctuation Guide" \|entry-url=https://archive.org/details/associatedpresss2014unse_l3a7/page/289/mode/1up\|edition=49th\|year=2014\|publisher=]\|location=New York\|isbn=9780917360589\|oclc=881182354\|lccn=2002249088\|page=289\|title=Associated Press Stylebook 2014}}</ref> However, this guidance has little relevance outside of the technological constraints of the industry and era.

	In linguistics, ]s are generally enclosed within square brackets,<ref>''The Chicago Manual of Style, 15th ed.'', The University of Chicago Press, 2003, §6.107</ref> often using the ], whereas ] transcriptions typically use paired ]es. Pipes (\| \|) are often used to indicate a ] rather than phonemic representation. Other conventions are double slashes (// //), double pipes (\|\| \|\|) and curly brackets ({ }).

	In ], square brackets usually surround the section of a dictionary entry which contains the ] of the word the entry defines.

	====Proofreading====
	Brackets (called ''move-left symbols'' or ''move right symbols'') are added to the sides of text in ] to indicate changes in indentation:

			=== Individual income tax rates (residents) ===
			'''Financial years 2018–19, 2019–20'''<ref>{{Cite web\|url=https://www.ato.gov.au/Rates/Individual-income-tax-rates/?pubdate=636168759750000000\|title=Individual income tax rates\|website=www.ato.gov.au\|publisher=Australian Taxation Office\|access-date=2020-04-07}}</ref>
	{\| class="wikitable"		{\| class="wikitable"
	\|-		\|-
			!Taxable income !! Tax on this income !! Effective tax rate
	! style="width:15%; text-align:left;"\| Move left
	\| style="width:85%; text-align:left;"\| [To Fate I sue, of other means bereft, the only refuge for the wretched left.
	\|-		\|-
			\|0 – $18,200
	! style="width:15%; text-align:left;"\| Center
			\|Nil
	\| style="width:85%; text-align:left;"\| ]Paradise Lost[
			\|0%
	\|-		\|-
			\|$18,201 – $37,000
	! style="width:15%; text-align:left;"\| Move up
			\|19c for each $1 over $18,200
	\| style="width:85%; text-align:left;"\| ]
			\|0 – 9.7%
			\|-
			\|$37,001 – $90,000
			\|$3,572 plus 32.5c for each $1 over $37,000
			\|9.7 – 21.9%
			\|-
			\|$90,001 – $180,000
			\|$20,797 plus 37c for each $1 over $90,000
			\|21.9 – 30.3%
			\|-
			\|$180,001 and over
			\|$54,097 plus 45c for each $1 over $180,000
			\|30.3 – less than 45%
	\|}		\|}
			The above rates do not include the ] of 2.0%.

			==Tax brackets in Canada==
	Square brackets are used to denote parts of the text that need to be checked when preparing drafts prior to finalizing a document.
			{{main\|Taxation in Canada}}

			Canada's federal government has the following tax brackets for the 2012 tax year (all in Canadian dollars). Note that the "basic personal amount" of $15,527 effectively means that income up to this amount is not subject to tax, although it is included in the calculation of taxable income.<ref>{{Dead link\|date=June 2018 \|bot=InternetArchiveBot \|fix-attempted=no }}</ref>
	====Law====
	Square brackets are used in some countries in the citation of ]s to identify parallel citations to non-official reporters. For example:
	{{blockquote\|''Chronicle Pub. Co. v ]'' (1998) 54 Cal.2d 548, }}
	In some other countries (such as ]), square brackets are used to indicate that the year is part of the citation and parentheses are used to indicate the year the judgment was given. For example:
	{{blockquote\|''National Coal Board v England'' AC 403}}
	This case is in the 1954 volume of the Appeal Cases reports, although the decision may have been given in 1953 or earlier. Compare with:
	{{blockquote\|(1954) 98 Sol Jo 176}}
	This citation reports a decision from 1954, in volume 98 of the '']'' which may be published in 1955 or later.

			{\| class="wikitable"
	They often denote points that have not yet been agreed to in legal drafts and the year in which a report was made for certain ] decisions.

	====Square brackets in mathematics====
	{{main\|Glossary of mathematical symbols#Square brackets}}
	Brackets are used in ] in a variety of notations, including standard notations for ]s, the ], the ], ], the ], and ].

	Square brackets may represent ]s; {{math\|}} for example, represents the set of real numbers from 0 to 5 inclusive. Both parentheses and brackets are used to denote a ''half-open'' interval; {{closed-open\|5, 12}} would be the set of all real numbers between 5 and 12, including 5 but not 12. The numbers may come as close as they like to 12, including 11.999 and so forth, but 12.0 is not included. In some European countries, the notation {{math\|[5, 12[}} is also used. The endpoint adjoining the square bracket is known as ''closed'', whereas the endpoint adjoining the parenthesis is known as ''open''.

	In ] and ], brackets denote the ]. In group theory, the commutator {{math\|}} is commonly defined as {{math\|{{mvar\|g}}<sup> −1</sup> {{mvar\|h}}<sup> −1</sup> {{mvar\|g}} {{mvar\|h}} }}. In ring theory, the commutator {{math\|}} is defined as {{math\|{{mvar\|a}} {{mvar\|b}} − {{mvar\|b}} {{mvar\|a}} }}.

	====Chemistry====

	Square brackets can also be used in ] to represent the ] of a ] in solution and to denote charge a Lewis structure of an ion (particularly distributed charge in a ]), repeating chemical units (particularly in polymers) and transition state structures, among other uses.

	====Square brackets in programming languages====
	Brackets are used in many computer ]s, primarily for ] indexing. But they are also used to denote general tuples, sets and other structures, just as in mathematics. There may be several other uses as well, depending on the language at hand. In ]s they are used for optional portions, such as in ].

	{{anchor\|Braces\|Curly bracket}}

	==Curly brackets==

	{{Infobox punctuation mark
	\|name = Curly brackets
	\|variant1={ }
	}}
	{{Wiktionary\|curly bracket\|Unsupported titles/Curly brackets\|Unsupported titles/Right curly bracket\|Unsupported titles/Left curly bracket\|squiggly\|accolade\|brace}}
	]

	Curly brackets { and } are also known as "curly braces" or simply "braces"<ref>Concise Oxford Dictionary, 10th Edition, ], Great Clarendon Street, Oxford OX2 2DP, UK</ref> (UK and US), "definite brackets", "swirly brackets", "birdie brackets", "French brackets", "Scottish brackets", "squirrelly brackets", "gullwings", "seagulls", "squiggly brackets", "twirly brackets", "Tuborg brackets" (DK), "accolades" (NL), "pointy brackets", "fancy brackets", "M Braces", "moustache brackets", "squiggly parentheses", or "flower brackets" (India).

	===Uses of { }===

	Curly brackets are rarely used in prose and have no widely accepted use in ], but may be used to mark words or ]s that should be taken as a group, to avoid confusion when other types of brackets are already in use, or for a special purpose specific to the publication (such as in a dictionary). More commonly, they are used to indicate a group of lines that should be taken together, such as in when referring to several lines of poetry that should be repeated.<ref>{{cite web\|url=https://english.stackexchange.com/questions/127892/are-curly-braces-ever-used-in-normal-text-if-not-why-were-they-created \|title=Are curly braces ever used in normal text? If not, why were they created? \|access-date=24 April 2018 \|website=Stack Exchange \|quote=A sign } used in writing or printing, chiefly for the purpose of uniting together two or more lines, words, staves of music, etc. Sometimes, but less correctly, used in plural to denote square brackets .}}</ref>{{better source needed\|date=April 2021}}

	As an extension to the International Phonetic Alphabet, ].

	====Music====
	In music, they are known as "]s" or "]", and connect two or more lines (staves) of music that are played simultaneously.<ref>{{cite web\|url=http://www.decodeunicode.org/u%2B007B \|title=> U+007B LEFT CURLY BRACKET \|website= Decodeunicode.org {{^\|access-date=3 May 2009}} \|url-status=dead \|archive-url= https://web.archive.org/web/20081202121802/http://www.decodeunicode.org/u%2B007B \|archive-date=2 December 2008}}</ref>

	====Curly brackets in programming languages====
	{{See also\|Bracing style}}
	In many programming languages, curly brackets enclose groups of ]s and create a local ]. Such languages (], C#, C++ and many others) are therefore called ]s.<ref>{{cite web\|url=http://www.riedqat.de/prog/style \|title=Brace and Indent Styles and Code Convention \|work=riedsfd)Qiho3br;2ow8s9few rfkjuat.de \|url-status=dead \|archive-url=https://web.archive.org/web/20150924070732/http://www.rieduat.de/prog/style \|archive-date=24 September 2015 }}</ref> They are also used to define structures and ] in these languages.

	In ]s they are used for repetition, such as in ].

	In the ] ] language, braces define a set.

	====Curly brackets in mathematics====
	{{main\|Glossary of mathematical symbols#Braces}}
	In ] they delimit ]s and are often also used to denote the ] between two quantities.

	In ], braces denote the ] where {{math\|{{{mvar\|a}}, {{mvar\|b}}}}} is defined as {{math\|{{mvar\|a}} {{mvar\|b}} + {{mvar\|b}} {{mvar\|a}} }}.

	{{anchor\|Chevrons}}

	==Angle brackets==
	{{More citations needed section\|date=November 2012}}
	{{Redirect\|Angle bracket\|a mechanical part used for joining\|Angle bracket (fastener)}}
	{{hatnote\|The Unicode and HTML encoding for special symbols used herein are given in a ].}}

	{{Infobox punctuation mark
	\|name = Angle brackets
	\|variant1=⟨ ⟩
	}}
	{{Wiktionary\|angle bracket\|pointy bracket\|diamond bracket\|broket}}

	"Angle brackets" ⟨ and ⟩ are also called "chevrons", "pointy brackets", "triangular brackets", "diamond brackets", "tuples", "]", "left and right carrot", "broken brackets", or "brokets".<ref name="brocket">{{cite web\|url=http://catb.org/jargon/html/B/broket.html \|title=broket \|publisher=Catb.org \|date= \|access-date=2013-02-13}}</ref>

	The ASCII less-than and greater-than characters {{tt\|<>}} are often used for chevrons. In most cases only those characters are accepted by computer programs, the Unicode chevrons are not recognized (for instance in HTML tags). The characters for "single" ]s {{tt\|‹›}} are also often used, and sometimes normal guillemets {{tt\|«»}} when nested chevrons are needed.

	===Uses of ⟨ ⟩===

	Chevrons are infrequently used to denote words that are thought instead of spoken, such as:

	:{{angbr\| What an unusual flower! }}

	In ], and hence in many editions of pre-modern works, chevrons denote sections of the text which are illegible or otherwise lost; the editor will often insert their own reconstruction where possible within them.<ref name="Trask">{{cite book\|last1=Trask\|first1=Robert Lawrence\|title=The Dictionary of Historical and Comparative Linguistics\|date=2000\|publisher=Edinburgh University Press\|location=Edinburgh\|page=22\|chapter-url=https://books.google.com/books?id=EHeGzQ8wuLQC&pg=PA22\|chapter=Angle brackets\|isbn=9781579582180}}</ref>

	In ]s, chevrons are often used to mark dialogue that has been translated notionally from another language; in other words, if a character is speaking another language, instead of writing in the other language and providing a translation, one writes the translated text within chevrons. Since no foreign language is actually written, this is only ''notionally'' translated.{{Citation needed\|date=March 2017}}

	In ], angle brackets identify ]s ({{abbr\|e.g.\|for example}}, letters of an alphabet) or ], as in "The English word {{IPA\|/kæt/}} is spelled {{angbr\|cat}}."<ref>{{cite book\|last1=Bauer\|first1=Laurie\|title=The Linguistics Student's Handbook\|date=2007\|publisher=]\|location=Edinburgh\|page=99\|chapter-url=https://books.google.com/books?id=WsrtrmHkLvoC&pg=PA99\|chapter=Notational conventions. Brackets\|isbn=9780748627592}}</ref><ref name="Sampson">{{cite book\|last1=Sampson\|first1=Geoffrey\|editor1-last=Allan\|editor1-first=Keith\|title=The Routledge Handbook of Linguistics\|date=2016\|publisher=Routledge\|page=60\|chapter-url=https://books.google.com/books?id=3vssCgAAQBAJ&pg=PA60\|chapter=Writing systems: methods for recording language\|isbn=9781317513049}}</ref><ref name="Trask"/>

	In ], they may be used for mechanical transliterations of a text into the Latin script.<ref name="Sampson"/>

	In ], angle brackets are used as quotation marks. Chevron-like symbols are part of standard ], ] and ] punctuation, where they generally enclose the titles of books: ︿ and ﹀ or ︽ and ︾ for traditional ], and 〈 and 〉 or 《 and 》 for ] printing.

	====Angle brackets in Mathematics====
	{{main\|Glossary of mathematical symbols#⟨⟩}}
	Angle brackets (or 'chevrons') are used in ] to write ]s, and to denote the ] by a collection of elements. In ], chevrons or parentheses are used to denote ]s<ref>{{cite book \|last=Hefferon \|first=Jim \|title= Linear algebra \|url= http://joshua.smcvt.edu/linearalgebra/book_ed3.pdf \|page= 121}}</ref> and other ]s, whereas curly brackets are used for unordered sets.

	====Physics and Mechanics====

	In physical sciences and statistical mechanics, angle brackets are used to denote an average over time or over another continuous parameter. For example,

	:<math>\left\langle V(t)^2 \right\rangle = \lim_{T\to\infty} \frac{1}{T}\int_{-\frac{T}{2}}^{\frac{T}{2}} V(t)^2\,{\rm{d}}t. </math>

	In mathematical physics, especially ], it is common to write the ] between elements as {{math\|{{bra-ket\|''a''\|''b''}}}}, as a short version of {{math\|{{bra\|''a''}}·{{ket\|''b''}}}}, or {{math\|{{bra\|''a''}}''Ô''{{ket\|''b''}}}}, where {{math\|''Ô''}} is an ]. This is known as Dirac notation or ], to note vectors from the ]s of the Bra {{angbr\|{{math\|''A''\|}} and the Ket {{math\|\|''B''}}}}. But there are ] used.

	In ], chevrons may be used as ].

	====Angle brackets in programming languages====
	In ] chevrons (actually less-than and greater-than) are used to surround type arguments to templates.

	In the ] ] language chevrons define a sequence.

	In ], chevrons (actually 'greater than' and 'less than' symbols) are used to bracket meta text. For example {{tag\|b\|o}} denotes that the following text should be displayed as bold. Pairs of meta text tags are required – much as brackets themselves are usually in pairs. The end of the bold text segment would be indicated by {{tag\|b\|c}}. This use is sometimes extended as an informal mechanism for communicating mood or tone in digital formats such as messaging, for example adding "<sighs>" at the end of a sentence.

	==Other brackets==
	===Lenticular brackets===
	{{Wiktionary\|【】}}

	Some ]n languages use lenticular brackets {{Char\|【}} {{Char\|】}}, a combination of square brackets and round brackets called {{linktext\|lang=zh\|方頭括號}} (''fāngtóu kuòhào'') in ] and {{lang\|ja\|
	すみ付き}} (''sumitsuki'') in ]. They are used in titles and headings in both Chinese<ref>{{citation\|title=GB/T 15834-2011 标点符号用法(General rules for punctuation)\|date=2011-12-30\|at=4.9.3.3, 4.9.3.5}}</ref> and Japanese. In Japanese, they are most frequently seen in dictionaries for quoting Chinese characters and Sino-Japanese loanwords.

	===Floor and ceiling corners===
	{{Wiktionary\|⌊ ⌋\|⌈ ⌉}}
	The floor corner brackets {{char\|⌊}} and {{char\|⌋}}, the ceiling corner brackets {{char\|⌈}} and {{char\|⌉}} (U+2308, U+2309) are used to denote the integer ].

	===Quine corners and half brackets===
	The Quine corners {{char\|⌜}} and {{char\|⌝}} have at least two uses in ]: either as ], a generalization of quotation marks, or to denote the ] of the enclosed ].

	Half brackets are used in English to mark added text, such as in translations: "Bill saw ⸤her⸥".

	In editions of ] texts, half brackets, ⸤ and ⸥ or ⸢ and ⸣, enclose text which is lacking in the papyrus due to damage, but can be restored by virtue of another source, such as an ancient quotation of the text transmitted by the papyrus.<ref>M.L. West (1973) ''Textual Criticism and Editorial Technique'' (Stuttgart) 81.</ref> For example, ] ''Iambus'' 1.2 reads: ἐκ τῶν ὅκου βοῦν κολλύ⸤βου π⸥ιπρήσκουσιν. A hole in the papyrus has obliterated βου π, but these letters are supplied by an ancient commentary on the poem. Second intermittent sources can be between ⸢ and ⸣. Quine corners are sometimes used instead of half brackets.<ref name="Unicode Miscellaneous Technical"/>

	===Double brackets===
	Double brackets (or white square brackets or Scott brackets), ⟦ ⟧, are used to indicate the ''semantic evaluation function'' in ] for natural language and ] for programming languages.<ref>Dowty, D., Wall, R. and Peters, S.: 1981, Introduction to Montague semantics, Springer.</ref><ref>Scott, D. and Strachey, C.: 1971, Toward a mathematical semantics for computer languages, Oxford
	University Computing Laboratory, Programming Research Group.</ref> The brackets stand for a function that maps a linguistic expression to its “denotation” or semantic value. In mathematics, double brackets may also be used to denote ] or, less often, the ]. In papyrology, following the ], they are used to enclose text that has been deleted in antiquity.<ref>{{Cite web \| url=http://papyri.info/docs/leiden_plus#leiden-double-square-brackets-- \|website = Papyri.info \| title =Text Leiden+ Documentation}}</ref>

	===Brackets with quills===
	Known as "spike parentheses" ({{lang-sv\|piggparenteser}}), {{code\|⁅}} and {{code\|⁆}} are used in Swedish ] to enclose supplemental constructions.<ref>Examples may be found under the corresponding entry at ].</ref>

	=={{anchor\|Encoding}}Unicode==
	Representations of various kinds of brackets in ] and ] are given below.

	{\|class="wikitable"
	\|-		\|-
			! ]
	!scope="col"\| Uses!!colspan="2" scope="col"\| Unicode !!scope="col"\| SGML/] !!scope="col"\| Sample
			! Tax on this income
	\|-		\|-
			\| $0–$15,527
	\|rowspan="4"\| General purpose<ref name="Basic Latin">{{citation \| url=https://www.unicode.org/charts/PDF/U0000.pdf \| title=C0 Controls and Basic Latin Code Chart \| work=The Unicode Standard \| access-date=2016-02-27}}</ref>
			\| Nil
	\| U+0028 \|\| Left parenthesis \|\| &#40; &lparen; \|\|rowspan="2"\| (parentheses)
	\|-		\|-
			\| $15,528–$42,707
	\| U+0029 \|\| Right parenthesis \|\| &#41; &rparen;
			\| 15%
	\|-		\|-
			\| $42,708–$85,414
	\| U+005B \|\| Left square bracket \|\| &#91; \|\|rowspan="2"\|
			\| 22%
	\|-		\|-
			\| $85,414–$132,406
	\| U+005D \|\| Right square bracket \|\| &#93;
			\| 26%
	\|-		\|-
			\| Over $132,406
	\|rowspan="4"\| Technical/mathematical<br>(common)<ref name="Basic Latin"/>
			\| 29%<ref>{{cite web\|url=http://www.cra-arc.gc.ca/tx/ndvdls/fq/txrts-eng.html \|title=Canadian income tax rates for Individuals – current and previous years \|publisher=Cra-arc.gc.ca \|date=2014-01-14 \|access-date=2014-04-15}}</ref>
	\| U+003C \|\| Less-than sign \|\| &#60; &lt; \|\|rowspan="2"\| <HTML>
			\|}

			Each province except Québec adds their own tax on top of the federal tax. Québec has a completely separate income tax.

			Provincial / Territorial Tax Rates for 2012:<ref>{{cite web\|url=http://www.cra-arc.gc.ca/tx/ndvdls/fq/txrts-eng.html#provincial \|title=Canadian income tax rates for Individuals – current and previous years \|publisher=Cra-arc.gc.ca \|date=2014-01-14 \|access-date=2014-04-15}}</ref>

			==Tax brackets in India==
			{{main\|Income tax in India}}
			Income tax slabs applicable for financial year 2015–16 (Assessment Year- 2016–17)is summarized below:
			{\| class="wikitable"
	\|-		\|-
			! Men and Women under 60 years
	\| U+003E \|\| Greater-than sign \|\| &#62; &gt;
			!
	\|-		\|-
			\| Up to ₹ 250,000 \|\| Nothing
	\| U+007B \|\| Left curly bracket \|\| &#123; \|\|rowspan="2"\| {round, square, curly}
	\|-		\|-
			\| ₹ 250,001 to ₹ 500,000 \|\| 5% of the amount exceeding ₹ 2,50,000 (2.5 lacs)
	\| U+007D \|\| Right curly bracket \|\| &#125;
	\|-		\|-
			\| ₹ 500,001 to ₹ 1,000,000 \|\| ₹ 12,500 + 20% of the amount exceeding ₹ 500,000 (5 Lacs )
	<!-- not brackets, see ==List of types==-->
	\|rowspan="10"\| Quotation<br>(Western texts)<ref name="Latin-1 Supplement">{{citation \| url=https://www.unicode.org/charts/PDF/U0080.pdf \| title=C1 Controls and Latin-1 Supplement Code Chart \| work=The Unicode Standard \| access-date=2016-02-27}}</ref><ref name="General Punctuation"/>
	\| U+00AB \|\| Left-pointing double angle quotation mark \|\| &#171; \|\|rowspan="2"\|«Spanish quote», « French quote » or »German quote«
	\|-		\|-
			\| More than ₹ 1,000,000 \|\| ₹ 1,12,500 + 30% of the amount exceeding ₹ 1,000,000 (10 lacs)
	\| U+00BB \|\| Right-pointing double angle quotation mark \|\| &#187;
			\|}

			{\| class="wikitable"
	\|-		\|-
			! Men and Women between 60 and 80 years
	\| U+2039\|\| Single left-pointing angle quotation mark \|\| &#8249; \|\|rowspan="2"\| ‹ ''{{math\|x}}'' ›
			!
	\|-		\|-
			\| Up to ₹ 300,000 \|\| Nothing
	\| U+203A \|\| Single right-pointing angle quotation mark \|\| &#8250;
	\|-		\|-
			\| ₹ 300,001 to ₹ 500,000 \|\| 5% of the amount exceeding ₹ 300,000 (3 lacs)
	\| U+201C \|\| Left double quotation mark \|\| &#8220; \|\|rowspan="2"\| “English quote”
	\|-		\|-
			\| ₹ 500,001 to ₹ 1,000,000 e \|\| ₹ 15,000 + 20% of the amount exceeding ₹ 500,000 (5 lacs)
	\| U+201D \|\| Right double quotation mark \|\| &#8221;
	\|-		\|-
			\| More than ₹ 1,000,000\|\| ₹ 115,000 + 30% of the amount exceeding ₹ 1,000,000 (10 lacs)
	\| U+2018 \|\| Left single quotation mark \|\| &#8216; \|\|rowspan="2"\| ‘English quote’
			\|}

			{\| class="wikitable"
	\|-		\|-
			! Very Senior Citizens above 80 years
	\| U+2019 \|\| Right single quotation mark \|\| &#8217;
			!
	\|-		\|-
			\| Up to ₹ 500,000 \|\| Nothing
	\| U+201A \|\| Single low-9 quotation mark \|\| &#8218; &sbquo; \|\| ‚German quote‘ or ‚Polish quote’
	\|-		\|-
			\| ₹ 500,001 to ₹ 1,000,000 \|\| 20% of the amount exceeding ₹ 5 lacs
	\| U+201E \|\| Double low-9 quotation mark \|\| &#8222; &bdquo; \|\| „German quote“ or „Polish quote”
	\|-		\|-
			\| More than ₹ 1,000,000 \|\| ₹ 100,000 + 30% of the amount exceeding ₹ 10 lacs
	\|rowspan="4"\| ]<ref name="Unicode Miscellaneous Technical">{{citation \| url=https://www.unicode.org/charts/PDF/U2300.pdf \| title=Miscellaneous Technical Code Chart \| work=The Unicode Standard \| access-date=2016-02-27}}</ref>

	\| U+2308 \|\| Left ceiling \|\| &#8968; \|\|rowspan="2"\| ⌈''ceiling''⌉
			<ref>http://caconnectindia.com/tax/income-tax-slab-rates/</ref>
			\|}
			==Tax brackets in Malaysia==
			Malaysia has the following income tax brackets based on assessment year.<ref>{{Cite web\|title=Lembaga Hasil Dalam Negeri\|url=http://www.hasil.gov.my/bt_goindex.php?bt_kump=5&bt_skum=1&bt_posi=2&bt_unit=5000&bt_sequ=11&bt_lgv=2\|access-date=2020-09-16}}</ref>

			===Assessment Year 2020===

			{\| class="wikitable"
	\|-		\|-
			! ]
	\| U+2309 \|\| Right ceiling \|\| &#8969;
			! Tax payable on this income
			! Effective tax rate
	\|-		\|-
			\| MYR 0{{snd}}5,000
	\| U+230A \|\| Left floor \|\| &#8970; \|\|rowspan="2"\| ⌊''floor''⌋
			\| Nil
			\| 0%
	\|-		\|-
			\| MYR 5,001{{snd}}20,000
	\| U+230B \|\| Right floor \|\| &#8971;
			\| 1% for each MYR 1 over MYR 5,000
			\| 0{{snd}}0.75%
	\|-		\|-
			\| MYR 20,001{{snd}}35,000
	\|rowspan="4"\| ]<ref name="Unicode Miscellaneous Technical"/>
			\| MYR 150<br /> + 3% for each MYR 1 over MYR 20,000
	\| U+231C \|\| Top left corner \|\| &#8988; \|\|rowspan="2"\| ⌜''quasi-quotation''⌝<br>⌜''editorial notation''⌝
			\| 0.75{{snd}}1.71%
	\|-		\|-
			\| MYR 35,001{{snd}}50,000
	\| U+231D \|\| Top right corner \|\| &#8989;
			\| MYR 600<br />  + 8% for each MYR 1 over MYR 35,000
			\| 1.71{{snd}}3.60%
	\|-		\|-
			\| MYR 50,001{{snd}}70,000
	\| U+231E \|\| Bottom left corner \|\| &#8990; \|\|rowspan="2"\| ⌞''editorial notation''⌟
			\| MYR 1,800<br />  + 14% for each MYR 1 over MYR 50,000
			\| 3.60{{snd}}6.57%
	\|-		\|-
			\| MYR 70,001{{snd}}100,000
	\| U+231F \|\| Bottom right corner \|\| &#8991;
			\| MYR 4,600<br />  + 21% for each MYR 1 over MYR 70,000
			\| 6.57{{snd}}10.90%
	\|-		\|-
			\| MYR 100,001{{snd}}250,000
	\|rowspan="79"\| Technical/mathematical<br>(specialized)<ref name="Unicode Miscellaneous Technical" /><ref>{{citation \| url=https://www.unicode.org/charts/PDF/U2070.pdf\|title=Superscripts and Subscripts Code Chart\|work=The Unicode Standard\|access-date=2016-02-27}}</ref><ref name="Unicode Miscellaneous Mathematical Symbols-A">{{citation \| url=https://www.unicode.org/charts/PDF/U27C0.pdf \| title=Miscellaneous Mathematical Symbols-A Code Chart \| work=The Unicode Standard \| access-date=2016-02-27}}</ref><ref name="Unicode Miscellaneous Mathematical Symbols-B">{{citation \| url=https://www.unicode.org/charts/PDF/U2980.pdf \| title=Miscellaneous Mathematical Symbols-B Code Chart \| work=The Unicode Standard \| access-date=2016-02-27}}</ref>
			\| MYR 10,900<br />  + 24% for each MYR 1 over MYR 100,000
			\| 10.90{{snd}}18.76%
	\|-		\|-
			\| MYR 250,001{{snd}}400,000
	\| U+207D \|\| Superscript left parenthesis \|\| &#8317; \|\|rowspan="2"\| X⁽²⁾
			\| MYR 46,900<br />  + 24.5% for each MYR 1 over MYR 250,000
			\| 18.76{{snd}}20.91%
	\|-		\|-
			\| MYR 400,001{{snd}}600,000
	\| U+207E \|\| Superscript right parenthesis \|\| &#8318;
			\| MYR 83,650<br />  + 25% for each MYR 1 over MYR 400,000
			\| 20.91{{snd}}22.28%
	\|-		\|-
			\| MYR 600,001{{snd}}1,000,000
	\| U+208D \|\| Subscript left parenthesis \|\| &#8333; \|\|rowspan="2" \| X₍₂₎
			\| MYR 133,650<br />  + 26% for each MYR 1 over MYR 600,000
			\| 22.27{{snd}}23.77%
	\|-		\|-
			\| MYR 1,000,001{{snd}}2,000,000
	\| U+208E \|\| Subscript right parenthesis \|\| &#8334;
			\| MYR 237,650<br /> + 28% for each MYR 1 over MYR 1,000,000
			\| 23.76{{snd}}25.88%
	\|-		\|-
			\| MYR 2,000,001 and over
	\| U+239B \|\| Left parenthesis upper hook \|\| &#9115; \|\|rowspan="6" style="line-height: 1 !important; text-align:center"\|
			\| MYR 517,650<br /> + 30% for each MYR 1 over MYR 2,000,000
	{{inline block\|⎛<br />⎜<br />⎝}}
			\| 25.88%{{snd}}30.00%
	{{inline block\|large<br><br>parentheses}}
			\|}
	{{inline block\|⎞<br />⎟<br />⎠}}

			==Tax brackets in Malta==
			Malta has the following tax brackets for income received during 2012

			Single Rates:

			{\| class="wikitable"
	\|-		\|-
			! ]
	\| U+239C \|\| Left parenthesis extension \|\| &#9116;
			! Tax on this income
	\|-		\|-
			\| €0 – 8,500
	\| U+239D \|\| Left parenthesis lower hook \|\| &#9117;
			\| Nil
	\|-		\|-
			\| €8,501 – 14,500
	\| U+239E \|\| Right parenthesis upper hook \|\| &#9118;
			\| 15%
	\|-		\|-
			\| €14,501 – 19,500
	\| U+239F \|\| Right parenthesis extension \|\| &#9119;
			\| 25%
	\|-		\|-
			\| €19,501 and over
	\| U+23A0 \|\| Right parenthesis lower hook \|\| &#9120;
			\| 35%
			\|}

			Married Rates:

			{\| class="wikitable"
	\|-		\|-
			! ]
	\| U+23A1 \|\| Left square bracket upper corner \|\| &#9121; \|\|rowspan="6" style="line-height: 1 !important; text-align:center"\|
			! Tax on this income
	{{inline block\|⎡<br />⎢<br />⎣}}
	{{inline block\|large<br>square<br>brackets}}
	{{inline block\|⎤<br />⎥<br />⎦}}
	\|-		\|-
			\| €0 – 11,900
	\| U+23A2 \|\| Left square bracket extension \|\| &#9122;
			\| Nil
	\|-		\|-
			\| €11,901 – 21,200
	\| U+23A3 \|\| Left square bracket lower corner \|\| &#9123;
			\| 15%
	\|-		\|-
			\| €21,201 – 28,700
	\| U+23A4 \|\| Right square bracket upper corner \|\| &#9124;
			\| 25%
	\|-		\|-
			\| €28,701 and over
	\| U+23A5 \|\| Right square bracket extension \|\| &#9125;
			\| 35%
			\|}

			==Tax brackets in the Netherlands==
			{{main\|income tax in the Netherlands}}

			==Tax brackets in New Zealand==

			New Zealand has the following income tax brackets (as of 1 October 2010). All values in ], with the ACC Earners' levy not included.<ref>{{cite web \|url=http://www.ird.govt.nz/income-tax-individual/itaxsalaryandwage-incometaxrates.html \|title=Income tax rates for individuals (Find out about) \|publisher=Ird.govt.nz \|access-date=2014-04-15 \|url-status=dead \|archive-url=https://web.archive.org/web/20050407053912/http://www.ird.govt.nz/income-tax-individual/itaxsalaryandwage-incometaxrates.html \|archive-date=7 April 2005}}</ref>

			{\| class="wikitable"
	\|-		\|-
			! ]
	\| U+23A6 \|\| Right square bracket lower corner \|\| &#9126;
			! Tax on this income
	\|-		\|-
			\| $0 – $14,000
	\| U+23A7 \|\| Left curly bracket upper hook \|\| &#9127; \|\|rowspan="6" style="line-height: 1 !important; text-align:center"\|
			\| 10.5%
	{{inline block\|⎧<br />⎨<br />⎩}}
	{{inline block\|large<br>curly<br>brackets}}
	{{inline block\|⎫<br />⎬<br />⎭}}
	\|-		\|-
			\| $14,001 – $48,000
	\| U+23A8 \|\| Left curly bracket middle piece \|\| &#9128;
			\| 17.5%
	\|-		\|-
			\| $48,001 – $70,000
	\| U+23A9 \|\| Left curly bracket lower hook \|\| &#9129;
			\| 30%
	\|-		\|-
			\| $70,001 and over
	\| U+23AB \|\| Right curly bracket upper hook \|\| &#9131;
			\| 33%
			\|}

			45% when the employee does not complete a declaration form (IR330).

			ACC Earners' Levy for the 2010 tax year is 2.0%, an increase from 1.7% in the 2008 tax year.

			==Tax brackets in Singapore==

			=== 2007 & 2008===

			{\| class="wikitable"
	\|-		\|-
			! ]
	\| U+23AC \|\| Right curly bracket middle piece \|\| &#9132;
			! Tax on this income
	\|-		\|-
			\| $0–$20,000
	\| U+23AD \|\| Right curly bracket lower hook \|\| &#9133;
			\| Nil
	\|-		\|-
			\| $20,001–$30,000
	\| U+23AA \|\| Curly bracket extension \|\| &#9130; \|\| ⎪
			\| 3.5c for each $1 over $20,000
	\|-		\|-
			\| $30,001–$40,000
	\| U+23B0 \|\| Upper left or lower right curly bracket section \|\| &#9136; \|\|rowspan="2" class="nowrap" style="line-height: 1 !important; text-align:center"\|
			\| $350 plus 5.5c for each $1 over $30,000
	{{inline block\|⎰<br>⎱}}
	{{inline block\|more curly<br>brackets}}
	{{inline block\|⎱<br>⎰}}
	\|-		\|-
			\| $40,001–$80,000
	\| U+23B1 \|\| Upper right or lower left curly bracket section \|\| &#9137;
			\| $900 plus 8.5c for each $1 over $40,000
	\|-		\|-
			\| $80,001–$160,000
	\| U+23B4 \|\| Top square bracket \|\| &#9140; \|\|rowspan="3" style="line-height: 1 !important; text-align: center;"\|
			\| $4300 plus 14c for each $1 over $80,000
	⎴<br>
	horizontal square<br>⎶<br>brackets<br>
	⎵
	\|-		\|-
			\| $160,001–$320,000
	\| U+23B5 \|\| Bottom square bracket \|\| &#9141;
			\| $15,500 plus 17c for each $1 over $160,000
	\|-		\|-
			\| Over $320,000
	\| U+23B6 \|\| Bottom square bracket over top square bracket \|\| &#9142;
			\| $42,700 plus 20c for each $1 over $320,000
			\|}

			A personal tax rebate of 20% was granted for 2008, up to a maximum of $2,000.

			=== 2013 ===

			{\| class="wikitable"
	\|-		\|-
			! ]
	\| U+23B8 \|\| Left vertical box line \|\| &#9144; \|\|rowspan="2"\|⎸boxed text⎹
			! Tax on this income
	\|-		\|-
			\| $0–$20,000
	\| U+23B9 \|\| Right vertical box line \|\| &#9145;
			\| Nil
	\|-		\|-
			\| $20,001–$30,000
	\| U+23DC \|\| Top parenthesis \|\| &#9180; \|\|rowspan="2" style="line-height: 1 !important; text-align: center;"\|
			\| 2c for each $1 over $20,000
	⏜<br>
	horizontal parentheses<br>
	⏝
	\|-		\|-
			\| $30,001–$40,000
	\| U+23DD \|\| Bottom parenthesis \|\| &#9181;
			\| $200 plus 3.5c for each $1 over $30,000
	\|-		\|-
			\| $40,001–$80,000
	\| U+23DE \|\| Top curly bracket \|\| &#9182; \|\|rowspan="2" style="line-height: 1 !important; text-align: center;"\|
			\| $550 plus 7c for each $1 over $40,000
	⏞<br>
	horizontal curly brackets<br>
	⏟
	\|-		\|-
			\| $80,001–$120,000
	\| U+23DF \|\| Bottom curly bracket \|\| &#9183;
			\| $3,350 plus 11.5c for each $1 over $80,000
	\|-		\|-
			\| $120,001–$160,000
	\| U+23E0 \|\| Top tortoise shell bracket \|\| &#9184; \|\|rowspan="2" style="line-height: 1 !important; text-align: center;"\|
			\| $7,950 plus 15c for each $1 over $120,000
	⏠<br>
	tortoise shell brackets<br>
	⏡
	\|-		\|-
			\| $160,001–$200,000
	\| U+23E1 \|\| Bottom tortoise shell bracket \|\| &#9185;
			\| $13,950 plus 17c for each $1 over $160,000
	\|-		\|-
			\| $200,001–$320,000
	\| U+27C5 \|\| Left s-shaped bag delimiter \|\| &#10181; \|\|rowspan="2"\| ⟅...⟆
			\| $20,750 plus 18c for each $1 over $200,000
	\|-		\|-
			\| Over $320,000
	\| U+27C6 \|\| Right s-shaped bag delimiter \|\| &#10182;
			\| $42,350 plus 20c for each $1 over $320,000
			\|}

			All figures are in ]s.

			==Tax brackets in South Africa==
			The Minister of Finance announced new tax rates for the 2012–2013 tax year. They are as follows :<ref>http://www.treasury.gov.za/documents/national%20budget/2011/review/Annexure%20c.pdf</ref>

			===Tax brackets for the 2012 year of assessment===
			{\| class="wikitable"
	\|-		\|-
			! ]
	\| U+27D3 \|\| Lower right corner with dot \|\| &#10195; \|\|rowspan="2"\| ⟓pullback...pushout⟔
			! Tax on this income
	\|-		\|-
			\| R0–R150,000
	\| U+27D4 \|\| Upper left corner with dot \|\| &#10196;
			\| 18% of every Rand
	\|-		\|-
			\| R150,001–R235,000
	\| U+27E6 \|\| Mathematical left white square bracket \|\| &#10214; \|\|rowspan="2"\| ⟦white square brackets⟧
			\| R27,000 plus 25% of the amount above R150,000
	\|-		\|-
			\| R235,001–R325,000
	\| U+27E7 \|\| Mathematical right white square bracket \|\| &#10215;
			\| R48,250 plus 30% of the amount above R235,000
	\|-		\|-
			\| R325,001–R455,000
	\| U+27E8 \|\| Mathematical left angle bracket \|\| &#10216; &lang;<ref name="lang-rang" group="e"/> \|\|rowspan="2"\| {{angbr\|''{{math\|a}}'', ''{{math\|b}}''}}
			\| R75,250 plus 35% of the amount above R325,000
	\|-		\|-
			\| R455,001–R580,000
	\| U+27E9 \|\| Mathematical right angle bracket \|\| &#10217; &rang;<ref name="lang-rang" group="e"/>
			\| R120,750 plus 38% of the amount above R455,000
	\|-		\|-
			\| R580,001 and over
	\| U+27EA \|\| Mathematical left double angle bracket \|\| &#10218; \|\|rowspan="2"\| ⟪''{{math\|A}}'', ''{{math\|B}}''⟫
			\| R168,250 plus 40% of the amount above R580,000
			\|}

			===Tax brackets for the 2013 year of assessment===
			{\| class="wikitable"
	\|-		\|-
			! ]
	\| U+27EB \|\| Mathematical right double angle bracket \|\| &#10219;
			! Tax on this income
	\|-		\|-
			\| R0–R160,000
	\| U+27EC \|\| Mathematical left white tortoise shell bracket \|\| &#10220; \|\|rowspan="2"\| ⟬white tortoise shell brackets⟭
			\| 18% of every Rand
	\|-		\|-
			\| R160,001–R250,000
	\| U+27ED \|\| Mathematical right white tortoise shell bracket \|\| &#10221;
			\| R28,800 plus 25% of the amount above R160,000
	\|-		\|-
			\| R250,001–R346,000
	\| U+27EE \|\| Mathematical left flattened parenthesis \|\| &#10222; \|\|rowspan="2"\| ⟮flattened parentheses⟯
			\| R51,300 plus 30% of the amount above R250,000
	\|-		\|-
			\| R346,001–R484,000
	\| U+27EF \|\| Mathematical right flattened parenthesis \|\| &#10223;
			\| R80,100 plus 35% of the amount above R346,000
	\|-		\|-
			\| R484,001–R617,000
	\| U+2983 \|\| Left white curly bracket \|\| &#10627; \|\|rowspan="2"\| ⦃white curly brackets⦄
			\| R128,400 plus 38% of the amount above R484,000
	\|-		\|-
			\| R617,001 and over
	\| U+2984 \|\| Right white curly bracket \|\| &#10628;
			\| R178,940 plus 40% of the amount above R617,000
			\|}

			==Tax brackets in Switzerland==

			Personal income tax is progressive in nature. The total rate does not usually exceed 40%.

			The Swiss Federal Tax Administration website provides a broad outline of the Swiss tax system, and full details and tax tables are available in PDF documents.

			The complexity of the system is partly because the Confederation, the 26 Cantons that make up the federation,
			and about 2 900 communes levy their own taxes based on the Federal Constitution and
			26 Cantonal Constitutions.

			==Tax brackets in Taiwan==

			=== Income tax rates (Individual) ===
			'''Financial year 2013'''<ref>{{cite web \|url=http://www.dot.gov.tw/dot/home.jsp \|title=賦稅法令相關之行政規則 \|access-date=2013-02-20 \|publisher=Tax Administration, Ministry of Finance, ROC \|date=16 November 2012 \|archive-url=https://web.archive.org/web/20130127173614/http://www.dot.gov.tw/dot/home.jsp \|archive-date=27 January 2013 \|url-status=dead}}</ref>
			{\| class="wikitable"
	\|-		\|-
			!] !! Tax on this income !! Effective tax rate
	\| U+2985 \|\| Left white parenthesis \|\| &#10629; \|\|rowspan="2"\| ⦅white/double parentheses⦆
	\|-		\|-
			\|NT$0 – NT$272,000
	\| U+2986 \|\| Right white parenthesis \|\| &#10630;
			[Includes Tax Free Threshold for below 70 of age (NT$85,000),

			Personal Standard Deduction (NT$79,000)

			and Payroll Income Deduction (NT$108,000)]
			\|Nil
			\|0%
	\|-		\|-
			\|NT$272,001 – NT$792,000
	\| U+2987 \|\| ] left image bracket \|\| &#10631; \|\|rowspan="2"\| ''{{math\|R}}''⦇''{{math\|S}}''⦈
			\|5% for each NT$1 for the next NT$520,000
			\|0 – 3.28%
	\|-		\|-
			\|NT$792,001 – NT$1,442,000
	\| U+2988 \|\| Z notation right image bracket \|\| &#10632;
			\|NT$26,000 plus 12% for each NT$1 for the next NT$650,000
			\|3.28 – 7.21%
	\|-		\|-
			\|NT$1,442,001 – NT$2,622,000
	\| U+2989 \|\| Z notation left binding bracket \|\| &#10633; \|\|rowspan="2"\| ⦉''{{math\|x}}:ℤ''⦊
			\|NT$104,000 plus 20% for each NT$1 for the next NT$1,180,000
			\|7.21 – 12.97%
	\|-		\|-
			\|NT$2,622,001 – NT$4,672,000
	\| U+298A \|\| Z notation right binding bracket \|\| &#10634;
			\|NT$340,000 plus 30% for each NT$1 for the next NT$2,050,000
			\|12.97 – 21.3%
	\|-		\|-
			\|NT$4,672,001 and over
	\| U+298B \|\| Left square bracket with underbar \|\| &#10635; \|\|rowspan="2"\| ⦋underlined square brackets⦌
			\|NT$995,000 plus 40% for each exceeding NT$1
			\|
			\|}

			==Tax brackets in the United Kingdom==
			{{main\|Taxation in the United Kingdom}}

			==Tax brackets in the United States==
			{{Main\|Taxation in the United States}}
			<ref name="2013 Tax Brackets" group="Tax Foundation">{{cite web\|last=Kasprak\|first=Nick\|title=2013 Tax Brackets\|url=http://taxfoundation.org/blog/2013-tax-brackets\|publisher=Tax Foundation\|access-date=2012-01-04}}</ref>

			===2018 tax brackets under current law===
			As of 1 January 2018, the tax brackets have been updated due to the passage of the ]:

			{\| class=wikitable style="text-align:right"
	\|-		\|-
			! width=75 \| Marginal tax rate<ref name="bankrate1">{{cite web\|url=http://www.bankrate.com/finance/taxes/tax-brackets.aspx \|title=Tax Brackets \| Income Tax Brackets 2013 \|publisher=Bankrate.com \|access-date=2014-04-15}}</ref>
	\| U+298C \|\| Right square bracket with underbar \|\| &#10636;
			! width=150 \| Single
			! width=150 \| Married filing jointly

	\|-		\|-
			!10%
	\| U+298D \|\| Left square bracket with tick in top corner \|\| &#10637; \|\|rowspan="2"\| ⦍ticked square brackets⦐
			\| Up to $9,525 \|\| Up to $19,050
	\|-		\|-
			!12%
	\| U+2990 \|\| Right square bracket with tick in top corner \|\| &#10640;
			\| $9,526 to $38,700 \|\| $19,051 to $77,400
	\|-		\|-
			!22%
	\| U+298E \|\| Right square bracket with tick in bottom corner \|\| &#10638; \|\|rowspan="2"\| ⦏ticked square brackets⦎
			\| $38,701 to $82,500 \|\| $77,401 to $165,000
	\|-		\|-
			!24%
	\| U+298F \|\| Left square bracket with tick in bottom corner \|\| &#10639;
			\| $82,501 to $157,500 \|\| $165,001 to $315,000
	\|-		\|-
			!32%
	\| U+2991 \|\| Left angle bracket with dot \|\| &#10641; \|\|rowspan="2"\| ⦑dotted angle brackets⦒
			\| $157,501 to $200,000 \|\| $315,001 to $400,000
	\|-		\|-
			!35%
	\| U+2992 \|\| Right angle bracket with dot \|\| &#10642;
			\| $200,001 to $500,000 \|\| $400,001 to $600,000
	\|-		\|-
			!37%
	\| U+2993 \|\| Left arc less-than bracket \|\| &#10643; \|\|rowspan="2"\| ⦓] sign brackets⦔
			\| over $500,000 \|\| over $600,000
			\|}

			{{main\|Rate schedule (federal income tax)}}

			In the United States, the dollar amounts of the ] ] and ] for the taxpayer and dependents are adjusted annually to account for inflation. This results in yearly changes to the personal income tax brackets even when the ] remain unchanged.

			===2011 tax brackets===
			{\| class=wikitable style="text-align:right"
	\|-		\|-
			! width=75 \| Marginal tax rate<ref>https://www.irs.gov/pub/irs-pdf/i1040tt.pdf</ref>
	\| U+2994 \|\| Right arc greater-than bracket \|\| &#10644;
			! width=150 \| Single
			! width=150 \| Married filing jointly or qualified widow(er)
			! width=150 \| Married filing separately
			! width=150 \| Head of household
	\|-		\|-
			!10%
	\| U+2995 \|\| Double left arc greater-than bracket \|\| &#10645; \|\|rowspan="2"\| ⦕inequality sign brackets⦖
			\| $0 to $8,500 \|\| $0 to $17,000 \|\| $0 to $8,500 \|\| $0 to $12,150
	\|-		\|-
			!15%
	\| U+2996 \|\| Double right arc less-than bracket \|\| &#10646;
			\| $8,501 to $34,500 \|\| $17,001 to $69,000 \|\| $8,501 to $34,500 \|\| $12,151 to $46,250
	\|-		\|-
			!25%
	\| U+2997 \|\| Left black tortoise shell bracket \|\| &#10647; \|\|rowspan="2"\| ⦗black tortoise shell brackets⦘
			\| $34,501 to $83,600 \|\| $69,001 to $139,350 \|\| $34,501 to $69,675 \|\| $46,251 to $119,400
	\|-		\|-
			!28%
	\| U+2998 \|\| Right black tortoise shell bracket \|\| &#10648;
			\| $83,601 to $174,400 \|\| $139,351 to $212,300\|\| $69,676–$106,150 \|\| $119,401 to $193,350
	\|-		\|-
			!33%
	\| U+29D8 \|\| Left wiggly fence \|\| &#10712; \|\|rowspan="2"\| ⧘...⧙
			\|$174,401 to $379,150 \|\| $212,301–$379,150 \|\| $106,151 to $189,575 \|\| $193,351 to $379,150
	\|-		\|-
			!35%
	\| U+29D9 \|\| Right wiggly fence \|\| &#10713;
			\|$379,151+ \|\| $379,151+ \|\| $189,576+ \|\| $379,151+
			\|}

			Two higher tax brackets (36% and 39.6%) were added in 1993, and then taxes in all brackets were lowered in 2001 through 2003 as follows:

			{\| class="wikitable"
	\|-		\|-
			! 1992
	\| U+29DA \|\| Left double wiggly fence \|\| &#10714; \|\|rowspan="2"\| ⧚...⧛
			! 1993–2000
			! 2001
			! 2002
			! 2003–2007
	\|-		\|-
			\|rowspan="2"\| 15%
	\| U+29DB \|\| Right double wiggly fence \|\| &#10715;
			\|rowspan="2"\| 15%
			\|rowspan="2"\| 15%
			\| 10%
			\| 10%
	\|-		\|-
			\| 15%
	\| U+29FC \|\| Left-pointing curved angle bracket \|\| &#10748; \|\|rowspan="2"\| ⧼...⧽
			\| 15%
	\|-		\|-
			\| 28%
	\| U+29FD \|\| Right-pointing curved angle bracket \|\| &#10749;
			\| 28%
			\| 27.5%
			\| 27%
			\| 25%
	\|-		\|-
			\|rowspan="3"\| 31%
	\|rowspan="4"\| Half brackets<ref name="Supplemental Punctuation">{{citation \| url=https://www.unicode.org/charts/PDF/U2E00.pdf \| title=Supplemental Punctuation Code Chart \| work=The Unicode Standard \| access-date=2016-02-27}}</ref>
			\| 31%
	\| U+2E22 \|\| Top left half bracket \|\| &#11810; \|\|rowspan="2"\| ⸢''editorial notation''⸣
			\| 30.5%
			\| 30%
			\| 28%
	\|-		\|-
			\| 36%
	\| U+2E23 \|\| Top right half bracket \|\| &#11811;
			\| 35.5%
			\| 35%
			\| 33%
	\|-		\|-
			\| 39.6%
	\| U+2E24 \|\| Bottom left half bracket \|\| &#11812; \|\|rowspan="2"\| ⸤''editorial notation''⸥
			\| 39.1%
	\|-
			\| 38.6%
	\| U+2E25 \|\| Bottom right half bracket \|\| &#11813;
			\| 35%
	\|-
	\|rowspan="14"\| ]s<ref>{{citation \| url=https://www.unicode.org/charts/PDF/U2700.pdf \| title=Dingbats Code Chart \| work=The Unicode Standard \| access-date=2016-02-27}}</ref>
	\| U+2768 \|\| Medium left parenthesis ornament \|\| &#10088; \|\|rowspan="2"\| ❨medium parenthesis ornament❩
	\|-
	\| U+2769 \|\| Medium right parenthesis ornament \|\| &#10089;
	\|-
	\| U+276A \|\| Medium flattened left parenthesis ornament \|\| &#10090; \|\|rowspan="2"\| ❪medium flattened parenthesis ornament❫
	\|-
	\| U+276B \|\| Medium flattened right parenthesis ornament \|\| &#10091;
	\|-
	\| U+276C \|\| Medium left-pointing angle bracket ornament \|\| &#10092; \|\|rowspan="2"\| ❬medium angle bracket ornament❭
	\|-
	\| U+276D \|\| Medium right-pointing angle bracket ornament \|\| &#10093;
	\|-
	\| U+2770 \|\| Heavy left-pointing angle bracket ornament \|\| &#10096; \|\|rowspan="2"\| ❰heavy angle bracket ornament❱
	\|-
	\| U+2771 \|\| Heavy right-pointing angle bracket ornament \|\| &#10097;
	\|-
	\| U+276E \|\| Heavy left-pointing angle quotation mark ornament \|\| &#10094; \|\|rowspan="2"\| ❮heavy angle quotation ornament❯
	\|-
	\| U+276F \|\| Heavy right-pointing angle quotation mark ornament \|\| &#10095;
	\|-
	\| U+2772 \|\| Light left tortoise shell bracket ornament \|\| &#10098; \|\|rowspan="2"\| ❲light tortoise shell bracket ornament❳
	\|-
	\| U+2773 \|\| Light right tortoise shell bracket ornament \|\| &#10099;
	\|-
	\| U+2774 \|\| Medium left curly bracket ornament \|\| &#10100; \|\|rowspan="2"\| ❴medium curly bracket ornament❵
	\|-
	\| U+2775 \|\| Medium right curly bracket ornament \|\| &#10101;
	\|-
	\|rowspan="2"\| ] (Quranic quotations)<ref>{{citation \| url=https://www.unicode.org/charts/PDF/UFB50.pdf \| title=Arabic Presentation Forms-A Code Chart \| work=The Unicode Standard \| access-date=2016-02-27}}</ref>
	\| U+FD3E \|\| Ornate left parenthesis \|\| &#64830; \|\|rowspan="2"\| {{script/Arabic\|﴿قُلْ صَدَقَ ٱللَّهُ﴾}}
	\|-
	\| U+FD3F \|\| Ornate right parenthesis \|\| &#64831;
	\|-
	\|rowspan="2"\| ]<ref name="Supplemental Punctuation"/>
	\| U+2E1C \|\| Left low paraphrase bracket \|\| &#11804; \|\|rowspan="2"\| {{script\|Nkoo\|⸜ߒߞߏ⸝}}
	\|-
	\| U+2E1D \|\| Right low paraphrase bracket \|\| &#11805;
	\|-
	\|rowspan="2"\| ]<ref>{{citation \| url=https://www.unicode.org/charts/PDF/U1680.pdf \| title=Ogham Code Chart \| work=The Unicode Standard \| access-date=2016-02-27}}</ref>
	\| U+169B \|\| Ogham feather mark \|\| &#5787; \|\|rowspan="2"\| <big>᚛ᚑᚌᚐᚋ᚜</big>
	\|-
	\| U+169C \|\| Ogham reversed feather mark \|\| &#5788;
	\|-
	\| ] \|\| U+2E42 \|\| Double low-reversed-9 quotation mark \|\| &#11842; \|\| ⹂
	\|-
	\|rowspan="4"\| ]<ref>{{citation \| url=https://www.unicode.org/charts/PDF/U0F00.pdf \| title=Tibetan Code Chart \| work=The Unicode Standard \| access-date=2016-02-27}}</ref>
	\| U+0F3A \|\| Tibetan mark gug rtags gyon \|\| &#3898; \|\|rowspan="2"\| <big>༺དབུ་ཅན་༻</big>
	\|-
	\| U+0F3B \|\| Tibetan mark gug rtags gyas \|\| &#3899;
	\|-
	\| U+0F3C \|\| Tibetan mark ang khang gyon \|\| &#3900; \|\|rowspan="2"\| <big>༼༡༢༣༽</big>
	\|-
	\| U+0F3D \|\| Tibetan mark ang khang gyas \|\| &#3901;
	\|-
	\|rowspan="8"\| ] editorial marks<ref name="Supplemental Punctuation"/>
	\| U+2E02 \|\| Left substitution bracket \|\| &#11778; \|\|rowspan="2"\| ⸂...⸃
	\|-
	\| U+2E03 \|\| Right substitution bracket \|\| &#11779;
	\|-
	\| U+2E04 \|\| Left dotted substitution bracket \|\| &#11780; \|\|rowspan="2"\| ⸄...⸅
	\|-
	\| U+2E05 \|\| Right dotted substitution bracket \|\| &#11781;
	\|-
	\| U+2E09 \|\| Left transposition bracket \|\| &#11785; \|\|rowspan="2"\| ⸉...⸊
	\|-
	\| U+2E0A \|\| Right transposition bracket \|\| &#11786;
	\|-
	\| U+2E0C \|\| Left raised omission bracket \|\| &#11788; \|\|rowspan="2"\| ⸌...⸍
	\|-
	\| U+2E0D \|\| Right raised omission bracket \|\| &#11789;
	\|-
	\|rowspan="6"\| ]<ref name="General Punctuation">{{citation \| url=https://www.unicode.org/charts/PDF/U2000.pdf \| title=General Punctuation Code Chart \| work=The Unicode Standard \| access-date=2016-03-01}}</ref><ref name="Supplemental Punctuation"/>
	\| U+2045 \|\| Left square bracket with quill \|\| &#8261; \|\|rowspan="2"\|⁅...⁆
	\|-
	\| U+2046 \|\| Right square bracket with quill \|\| &#8262;
	\|-
	\| U+2E26 \|\| Left sideways u bracket \|\| &#11814; \|\|rowspan="2"\| ⸦crux⸧
	\|-
	\| U+2E27 \|\| Right sideways u bracket \|\| &#11815;
	\|-
	\| U+2E28 \|\| Left double parenthesis \|\| &#11816; \|\|rowspan="2"\| ⸨...⸩
	\|-
	\| U+2E29 \|\| Right double parenthesis \|\| &#11817;
	\|-
	\|rowspan="10"\| Quotation<br>(East-Asian texts)<ref name="CJK Symbols and Punctuation"/>
	\| U+3014 \|\| Left tortoise shell bracket \|\| &#12308; \|\|rowspan="2"\| 〔...〕
	\|-
	\| U+3015 \|\| Right tortoise shell bracket \|\| &#12309;
	\|-
	\| U+3016 \|\| Left white lenticular bracket \|\| &#12310; \|\|rowspan="2"\| 〖...〗
	\|-
	\| U+3017 \|\| Right white lenticular bracket \|\| &#12311;
	\|-
	\| U+3018 \|\| Left white tortoise shell bracket \|\| &#12312; \|\|rowspan="2"\| 〘...〙
	\|-
	\| U+3019 \|\| Right white tortoise shell bracket \|\| &#12313;
	\|-
	\| U+301A \|\| Left white square bracket \|\| &#12314; \|\|rowspan="2"\| 〚...〛
	\|-
	\| U+301B \|\| Right white square bracket \|\| &#12315;
	\|-
	\| U+301D \|\| Reversed double prime quotation mark \|\| &#12317; \|\|rowspan="2"\| 〝...〞
	\|-
	\| U+301E \|\| Double prime quotation mark \|\| &#12318;<ref name="301E" group="e"/>
	\|-
	\|rowspan="4"\| Quotation<br>(halfwidth East-Asian texts)<ref name="Unicode Miscellaneous Technical"/><ref name="Halfwidth and Fullwidth Forms"/>
	\| U+2329 \|\| Left-pointing angle bracket \|\| &#9001; &lang;<ref name="lang-rang" group="e"/> \|\| rowspan="2" \| 〈deprecated〉
	\|-
	\| U+232A \|\| Right-pointing angle bracket \|\| &#9002; &rang;<ref name="lang-rang" group="e"/>
	\|-
	\| U+FF62 \|\| Halfwidth left corner bracket \|\| &#65378; \|\|rowspan="2"\| ｢ｶﾀｶﾅ｣
	\|-
	\| U+FF63 \|\| Halfwidth right corner bracket \|\| &#65379;
	\|-
	\|rowspan="10"\| Quotation<br>(fullwidth East-Asian texts)<ref name="CJK Symbols and Punctuation">{{citation \| url=https://www.unicode.org/charts/PDF/U3000.pdf \| title=CJK Symbols and Punctuation Code Chart \| work=The Unicode Standard \| access-date=2016-02-27}}</ref>
	\| U+3008 \|\| Left angle bracket \|\| &#12296; \|\|rowspan="2"\| 〈한〉
	\|-
	\| U+3009 \|\| Right angle bracket \|\| &#12297;
	\|-
	\| U+300A \|\| Left double angle bracket \|\| &#12298; \|\|rowspan="2"\| 《한》
	\|-
	\| U+300B \|\| Right double angle bracket \|\| &#12299;
	\|-
	\| U+300C \|\| Left corner bracket \|\| &#12300; \|\|rowspan="2"\| 「表題」
	\|-
	\| U+300D \|\| Right corner bracket \|\| &#12301;
	\|-
	\| U+300E \|\| Left white corner bracket \|\| &#12302; \|\|rowspan="2"\| 『表題』
	\|-
	\| U+300F \|\| Right white corner bracket \|\| &#12303;
	\|-
	\| U+3010 \|\| Left black lenticular bracket \|\| &#12304; \|\|rowspan="2"\| 【表題】
	\|-
	\| U+3011 \|\| Right black lenticular bracket \|\| &#12305;
	\|-
	\|rowspan="4"\| General purpose<br> (fullwidth East-Asian)<ref name="Halfwidth and Fullwidth Forms">{{citation \| url=https://www.unicode.org/charts/PDF/UFF00.pdf \| title=Halfwidth and Fullwidth Forms Code Chart \| work=The Unicode Standard \| access-date=2016-02-27}}</ref>
	\| U+FF08 \|\| Fullwidth left parenthesis \|\| &#65288; \|\|rowspan="2"\| （Ｗｉｋｉ）
	\|-
	\| U+FF09 \|\| Fullwidth right parenthesis \|\| &#65289;
	\|-
	\| U+FF3B \|\| Fullwidth left square bracket \|\| &#65339; \|\|rowspan="2"\| ［''ｓｉｃ''］
	\|-
	\| U+FF3D \|\| Fullwidth right square bracket \|\| &#65341;
	\|-
	\|rowspan="6"\| Technical/mathematical<br>(fullwidth East-Asian)<ref name="Halfwidth and Fullwidth Forms"/>
	\| U+FF1C \|\| Fullwidth less-than sign \|\| &#65308; \|\|rowspan="2"\| ＜ＨＴＭＬ＞
	\|-
	\| U+FF1E \|\| Fullwidth greater-than sign \|\| &#65310;
	\|-
	\| U+FF5B \|\| Fullwidth left curly bracket \|\| &#65371; \|\|rowspan="2"\| ｛１、２｝
	\|-
	\| U+FF5D \|\| Fullwidth right curly bracket \|\| &#65373;
	\|-
	\| U+FF5F \|\| Fullwidth left white parenthesis \|\| &#65375; \|\|rowspan="2"\| ｟...｠
	\|-
	\| U+FF60 \|\| Fullwidth right white parenthesis \|\| &#65376;
	\|}		\|}

			===Internal Revenue Code terminology===
	<references group="e">

	<ref name="lang-rang">&lang; and &rang; were tied to the deprecated symbols U+2329 and U+232A in HTML4 and MathML2, but are being migrated to U+27E8 and U+27E9 for HTML5 and MathML3, as defined in .</ref>
			'''Gross salary''' is the amount your employer pays you, plus your income tax liability. Although the tax itself is included in this figure, it is typically the one used when discussing one's pay. For example, John gets paid $50/hour as an administrative director. His annual gross salary is $50/hour x 2,000 hours/year = $100,000/year. Of this, some is paid to John, and the rest to taxes.
	<ref name="301E">This is fullwidth version of U+2033 DOUBLE PRIME. In vertical texts, U+301F LOW DOUBLE PRIME QUOTATION MARK is preferred.</ref>
	</references>

			'''W-2 wages''' are the wages that appear on the employee's W-2 issued by his employer each year in January. A copy of the W-2 is sent to the Internal Revenue Service (IRS). It is the gross salary less any contributions to pre-tax plans. The W-2 form also shows the amount withheld by the employer for federal income tax.
	The angle brackets or chevrons at U+27E8 and U+27E9 are for mathematical use and Western languages, whereas U+3008 and U+3009 are for East Asian languages. The chevrons at U+2329 and U+232A are deprecated in favour of the U+3008 and U+3009 East Asian angle brackets. Unicode discourages their use for mathematics and in Western texts,<ref name="Unicode Miscellaneous Technical" /> because they are canonically equivalent to the CJK code points U+300x and thus likely to render as double-width symbols. The ''less-than'' and ''greater-than'' symbols are often used as replacements for chevrons.

			W-2 wages = gross salary less (contributions to employer retirement plan)
			less (contributions to employer health plan)
			less (contributions to some other employer plans)

			'''Total income''' is the sum of all taxable income, including the W-2 wages. Almost all income is taxable. There are a few exemptions for individuals such as non-taxable interest on government bonds, a portion of the Social Security (SS) income (not the payments to SS, but the payments from SS to the individual), etc.

			'''Adjusted gross income''' (AGI) is Total Income less some specific allowed deductions. Such as; alimony paid (income to the recipient), permitted moving expenses, self-employed retirement program, student loan interest, etc.

			'''Itemized deductions''' are other specific deductions such as; mortgage interest on a home, state income taxes or sales taxes, local property taxes, charitable contributions, state income tax withheld, etc.

			'''Standard deduction''' is a sort of minimum itemized deduction. If you add up all your itemized deductions and it is less than the standard deduction you take the standard deduction. In 2007 this was $5,350 for those filing individually and $10,700 for married filing jointly.

			'''Personal exemption''' is a tax exemption in which the taxpayer may deduct an amount from their gross income for each dependent they claim. It was $3,400 in 2007.

			===Sample tax calculation===
			Given the complexity of the United States' income tax code, individuals often find it necessary to consult a ] or ]. For example, John, a married 44-year-old who has two children, earned a gross salary of $100,000 in 2007. He contributes the maximum $15,500 per year to his employer's ] retirement plan, pays $1,800 per year for his employer's family health plan, and $500 per year to his employer's Flexfund medical expense plan. All of the plans are allowed pre-tax contributions.

			Gross pay = $100,000

			W-2 wages = $100,000 – $15,500 – $1,800 – $500 = $82,200

			John's and his wife's other income is $12,000 from John's wife's wages (she also got a W-2 but had no pre-tax contributions), $200 interest from a bank account, and a $150 state tax refund.

			Total Income = $82,200 + $12,000 + $200 + $150 = $94,550.

			John's employer reassigned John to a new office and his moving expenses were $8,000, of which $2,000 was not reimbursed by his employer.

			Adjusted gross income = $94,550 – $2,000 = $92,550.

			John's ]s were $22,300 (mortgage interest, property taxes, and state income tax withheld).

			John had four personal exemptions—himself, his wife and two children. His total personal exemptions were 4 x $3,400 = $13,600.

			Taxable Income = $92,550 – $22,300 – $13,600 = $56,650.

			The tax on the Taxable Income is found in a Tax Table if the Taxable Income is less than $100,000 and is computed if over $100,000. Both are used. The Tax Tables are in the 2007 1040 Instructions. The Tax Tables list income in $50 increments for all categories of taxpayers, single, married filing jointly, married filing separately, and head of household. For the Taxable Income range of "at least $56,650 but less than $56,700" the tax is $7,718 for a taxpayer who is married filing jointly.

			The 2007 tax rates schedule<ref>{{cite web \|url=https://www.irs.gov/formspubs/article/0,,id=164272,00.html \|title=2007 Federal Tax Rates Schedule \|publisher=] \|access-date=17 September 2007 \|archive-url = https://web.archive.org/web/20070911030055/https://www.irs.gov/formspubs/article/0,,id=164272,00.html <!-- Bot retrieved archive --> \|archive-date = 11 September 2007}}</ref> for married filing jointly is:

			{\| class="wikitable" style="text-align: right;"
			\|-
			! If taxable income is over !! but not over !! then the tax is !! of the amount over
			\|-
			\| $0 \|\| $15,650 \|\| 10% \|\| $0
			\|-
			\| $15,650 \|\| $63,700 \|\| $1,565.00 + 15% \|\| $15,650
			\|-
			\| $63,700 \|\| $128,500 \|\| $8,772.50 + 25% \|\| $63,700
			\|-
			\| $128,500 \|\| $195,850 \|\| $24,972.50 + 28% \|\| $128,500
			\|-
			\| $195,850 \|\| $349,700 \|\| $43,830.50 + 33% \|\| $195,850
			\|-
			\| $349,700 \|\| \|\| $94,601.00 + 35% \|\| $349,700
			\|}

			The tax is 10% on the first $15,650 = $1,565.00

			plus 15% of the amount over $15,650 ($56,650 – $15,650) = $41,000 x 15% = $6,150.00

			Total ($1,565.00 + $6,150.00) = $7,715.00

			In addition to the Federal income tax, John probably pays state income tax, Social Security tax, and Medicare tax. The Social Security tax in 2007 for John is 6.2% on the first $97,500 of earned income (wages), or a maximum of $6,045. There are no exclusions from earned income for Social Security so John pays the maximum of $6,045. His wife pays $12,000 x 6.2% = $744. Medicare is 1.45% on all earned income with no maximum. John and his wife pays $112,000 x 1.45% = $1,624 for Medicare in 2007.

			Most states also levy income tax, exceptions being Alaska, Florida, Nevada, South Dakota, Texas, Washington, New Hampshire, Tennessee and Wyoming.<ref> {{webarchive \|url=https://web.archive.org/web/20061025153221/http://www.taxadmin.org/fta/rate/ind_inc.html \|date=25 October 2006 }}</ref>

	==See also==		==See also==
	* ]		* ]
	* ]
	* ]
	* ]
	* ]
	* ]
	* ] (combining and standalone characters similar to angle brackets or less-than and greater-than characters)

	==References==		==References==
			{{reflist\|group=Tax Foundation}}
	{{Reflist\|30em}}

			<references group="Tax Foundation"/>

			{{reflist}}
	==Bibliography==
	* {{cite book \|authorlink=John Lennard \|last=Lennard \|first=John \|title=But I Digress: The Exploitation of Parentheses in English Printed Verse \|year=1991 \|isbn=0-19-811247-5 \|publisher=Clarendon Press \|location=Oxford}}
	* {{cite book \|last=Turnbull \|title=The Graphics of Communication \|publisher=Holt \|location=New York \|year=1964\|display-authors=etal}} States that what are depicted as brackets above are called braces and braces are called brackets. This was the terminology in US printing prior to computers.

	==External links==		==External links==
			*
	* {{commons category-inline\|Brackets (punctuation marks)\|Brackets}}
	* {{wiktionary-inline\|bracket}}

			{{DEFAULTSORT:Tax Bracket}}
	{{navbox punctuation}}
	]		]
	]

Revision as of 02:08, 26 September 2021

Tax brackets are the divisions at which tax rates change in a progressive tax system (or an explicitly regressive tax system, though that is rarer). Essentially, tax brackets are the cutoff values for taxable income—income past a certain point is taxed at a higher rate.

Example

Imagine that there are three tax brackets: 10%, 20%, and 30%. The 10% rate applies to income from $1 to $10,000; the 20% rate applies to income from $10,001 to $20,000; and the 30% rate applies to all income above $20,000.

Under this system, someone earning $10,000 is taxed at 10%, paying a total of $1,000. Someone earning $5,000 pays $500, and so on.

Meanwhile, someone who earns $25,000 faces a more complicated calculation. The rate on the first $10,000 is 10%, from $10,001 to $20,000 is 20%, and above that is 30%. Thus, they pay $1,000 for the first $10,000 of income (10%), $2,000 for the second $10,000 of income (20%), and $1,500 for the last $5,000 of income (30%), In total, they pay $4,500, or an 18% average tax rate.

In practice the computation is simplified by using point–slope form or slope–intercept form of the linear equation for the tax on a specific bracket, either as tax on the bottom amount of the bracket plus the tax on the marginal amount within the bracket:

\$3\,000+(\$25\,000-\$20\,000)\times 30\%=\$3\,000+\$1\,500=\$4\,500,

or the tax on the entire amount (at the marginal rate), minus the amount that this overstates tax on the bottom end of the bracket.

\$25\,000\times 30\%-\$3\,000=\$7\,500-\$3\,000=\$4\,500.

See Progressive tax#Computation for details.

Tax brackets in Australia

Main article: Income tax in Australia

Individual income tax rates (residents)

Financial years 2018–19, 2019–20

Taxable income	Tax on this income	Effective tax rate
0 – $18,200	Nil	0%
$18,201 – $37,000	19c for each $1 over $18,200	0 – 9.7%
$37,001 – $90,000	$3,572 plus 32.5c for each $1 over $37,000	9.7 – 21.9%
$90,001 – $180,000	$20,797 plus 37c for each $1 over $90,000	21.9 – 30.3%
$180,001 and over	$54,097 plus 45c for each $1 over $180,000	30.3 – less than 45%

The above rates do not include the Medicare levy of 2.0%.

Tax brackets in Canada

Main article: Taxation in Canada

Canada's federal government has the following tax brackets for the 2012 tax year (all in Canadian dollars). Note that the "basic personal amount" of $15,527 effectively means that income up to this amount is not subject to tax, although it is included in the calculation of taxable income.

Taxable income	Tax on this income
$0–$15,527	Nil
$15,528–$42,707	15%
$42,708–$85,414	22%
$85,414–$132,406	26%
Over $132,406	29%

Each province except Québec adds their own tax on top of the federal tax. Québec has a completely separate income tax.

Provincial / Territorial Tax Rates for 2012:

Tax brackets in India

Main article: Income tax in India

Income tax slabs applicable for financial year 2015–16 (Assessment Year- 2016–17)is summarized below:

Men and Women under 60 years
Up to ₹ 250,000	Nothing
₹ 250,001 to ₹ 500,000	5% of the amount exceeding ₹ 2,50,000 (2.5 lacs)
₹ 500,001 to ₹ 1,000,000	₹ 12,500 + 20% of the amount exceeding ₹ 500,000 (5 Lacs )
More than ₹ 1,000,000	₹ 1,12,500 + 30% of the amount exceeding ₹ 1,000,000 (10 lacs)

Men and Women between 60 and 80 years
Up to ₹ 300,000	Nothing
₹ 300,001 to ₹ 500,000	5% of the amount exceeding ₹ 300,000 (3 lacs)
₹ 500,001 to ₹ 1,000,000 e	₹ 15,000 + 20% of the amount exceeding ₹ 500,000 (5 lacs)
More than ₹ 1,000,000	₹ 115,000 + 30% of the amount exceeding ₹ 1,000,000 (10 lacs)

Very Senior Citizens above 80 years
Up to ₹ 500,000	Nothing
₹ 500,001 to ₹ 1,000,000	20% of the amount exceeding ₹ 5 lacs
More than ₹ 1,000,000	₹ 100,000 + 30% of the amount exceeding ₹ 10 lacs

Tax brackets in Malaysia

Malaysia has the following income tax brackets based on assessment year.

Assessment Year 2020

Taxable income	Tax payable on this income	Effective tax rate
MYR 0 – 5,000	Nil	0%
MYR 5,001 – 20,000	1% for each MYR 1 over MYR 5,000	0 – 0.75%
MYR 20,001 – 35,000	MYR 150 + 3% for each MYR 1 over MYR 20,000	0.75 – 1.71%
MYR 35,001 – 50,000	MYR 600 + 8% for each MYR 1 over MYR 35,000	1.71 – 3.60%
MYR 50,001 – 70,000	MYR 1,800 + 14% for each MYR 1 over MYR 50,000	3.60 – 6.57%
MYR 70,001 – 100,000	MYR 4,600 + 21% for each MYR 1 over MYR 70,000	6.57 – 10.90%
MYR 100,001 – 250,000	MYR 10,900 + 24% for each MYR 1 over MYR 100,000	10.90 – 18.76%
MYR 250,001 – 400,000	MYR 46,900 + 24.5% for each MYR 1 over MYR 250,000	18.76 – 20.91%
MYR 400,001 – 600,000	MYR 83,650 + 25% for each MYR 1 over MYR 400,000	20.91 – 22.28%
MYR 600,001 – 1,000,000	MYR 133,650 + 26% for each MYR 1 over MYR 600,000	22.27 – 23.77%
MYR 1,000,001 – 2,000,000	MYR 237,650 + 28% for each MYR 1 over MYR 1,000,000	23.76 – 25.88%
MYR 2,000,001 and over	MYR 517,650 + 30% for each MYR 1 over MYR 2,000,000	25.88% – 30.00%

Tax brackets in Malta

Malta has the following tax brackets for income received during 2012

Single Rates:

Taxable income	Tax on this income
€0 – 8,500	Nil
€8,501 – 14,500	15%
€14,501 – 19,500	25%
€19,501 and over	35%

Married Rates:

Taxable income	Tax on this income
€0 – 11,900	Nil
€11,901 – 21,200	15%
€21,201 – 28,700	25%
€28,701 and over	35%

Tax brackets in the Netherlands

Main article: income tax in the Netherlands

Tax brackets in New Zealand

New Zealand has the following income tax brackets (as of 1 October 2010). All values in New Zealand dollars, with the ACC Earners' levy not included.

Taxable income	Tax on this income
$0 – $14,000	10.5%
$14,001 – $48,000	17.5%
$48,001 – $70,000	30%
$70,001 and over	33%

45% when the employee does not complete a declaration form (IR330).

ACC Earners' Levy for the 2010 tax year is 2.0%, an increase from 1.7% in the 2008 tax year.

Tax brackets in Singapore

2007 & 2008

Taxable income	Tax on this income
$0–$20,000	Nil
$20,001–$30,000	3.5c for each $1 over $20,000
$30,001–$40,000	$350 plus 5.5c for each $1 over $30,000
$40,001–$80,000	$900 plus 8.5c for each $1 over $40,000
$80,001–$160,000	$4300 plus 14c for each $1 over $80,000
$160,001–$320,000	$15,500 plus 17c for each $1 over $160,000
Over $320,000	$42,700 plus 20c for each $1 over $320,000

A personal tax rebate of 20% was granted for 2008, up to a maximum of $2,000.

2013

Taxable income	Tax on this income
$0–$20,000	Nil
$20,001–$30,000	2c for each $1 over $20,000
$30,001–$40,000	$200 plus 3.5c for each $1 over $30,000
$40,001–$80,000	$550 plus 7c for each $1 over $40,000
$80,001–$120,000	$3,350 plus 11.5c for each $1 over $80,000
$120,001–$160,000	$7,950 plus 15c for each $1 over $120,000
$160,001–$200,000	$13,950 plus 17c for each $1 over $160,000
$200,001–$320,000	$20,750 plus 18c for each $1 over $200,000
Over $320,000	$42,350 plus 20c for each $1 over $320,000

All figures are in Singapore dollars.

Tax brackets in South Africa

The Minister of Finance announced new tax rates for the 2012–2013 tax year. They are as follows :

Tax brackets for the 2012 year of assessment

Taxable income	Tax on this income
R0–R150,000	18% of every Rand
R150,001–R235,000	R27,000 plus 25% of the amount above R150,000
R235,001–R325,000	R48,250 plus 30% of the amount above R235,000
R325,001–R455,000	R75,250 plus 35% of the amount above R325,000
R455,001–R580,000	R120,750 plus 38% of the amount above R455,000
R580,001 and over	R168,250 plus 40% of the amount above R580,000

Tax brackets for the 2013 year of assessment

Taxable income	Tax on this income
R0–R160,000	18% of every Rand
R160,001–R250,000	R28,800 plus 25% of the amount above R160,000
R250,001–R346,000	R51,300 plus 30% of the amount above R250,000
R346,001–R484,000	R80,100 plus 35% of the amount above R346,000
R484,001–R617,000	R128,400 plus 38% of the amount above R484,000
R617,001 and over	R178,940 plus 40% of the amount above R617,000

Tax brackets in Switzerland

Personal income tax is progressive in nature. The total rate does not usually exceed 40%.

The Swiss Federal Tax Administration website provides a broad outline of the Swiss tax system, and full details and tax tables are available in PDF documents.

The complexity of the system is partly because the Confederation, the 26 Cantons that make up the federation, and about 2 900 communes levy their own taxes based on the Federal Constitution and 26 Cantonal Constitutions.

Tax brackets in Taiwan

Income tax rates (Individual)

Financial year 2013

Taxable income	Tax on this income	Effective tax rate
NT$0 – NT$272,000 [Includes Tax Free Threshold for below 70 of age (NT$85,000), Personal Standard Deduction (NT$79,000) and Payroll Income Deduction (NT$108,000)]	Nil	0%
NT$272,001 – NT$792,000	5% for each NT$1 for the next NT$520,000	0 – 3.28%
NT$792,001 – NT$1,442,000	NT$26,000 plus 12% for each NT$1 for the next NT$650,000	3.28 – 7.21%
NT$1,442,001 – NT$2,622,000	NT$104,000 plus 20% for each NT$1 for the next NT$1,180,000	7.21 – 12.97%
NT$2,622,001 – NT$4,672,000	NT$340,000 plus 30% for each NT$1 for the next NT$2,050,000	12.97 – 21.3%
NT$4,672,001 and over	NT$995,000 plus 40% for each exceeding NT$1

Tax brackets in the United Kingdom

Main article: Taxation in the United Kingdom

Tax brackets in the United States

Main article: Taxation in the United States

2018 tax brackets under current law

As of 1 January 2018, the tax brackets have been updated due to the passage of the Tax Cuts and Jobs Act:

Marginal tax rate	Single	Married filing jointly
10%	Up to $9,525	Up to $19,050
12%	$9,526 to $38,700	$19,051 to $77,400
22%	$38,701 to $82,500	$77,401 to $165,000
24%	$82,501 to $157,500	$165,001 to $315,000
32%	$157,501 to $200,000	$315,001 to $400,000
35%	$200,001 to $500,000	$400,001 to $600,000
37%	over $500,000	over $600,000

Main article: Rate schedule (federal income tax)

In the United States, the dollar amounts of the federal income tax standard deduction and personal exemptions for the taxpayer and dependents are adjusted annually to account for inflation. This results in yearly changes to the personal income tax brackets even when the federal income tax rates remain unchanged.

2011 tax brackets

Marginal tax rate	Single	Married filing jointly or qualified widow(er)	Married filing separately	Head of household
10%	$0 to $8,500	$0 to $17,000	$0 to $8,500	$0 to $12,150
15%	$8,501 to $34,500	$17,001 to $69,000	$8,501 to $34,500	$12,151 to $46,250
25%	$34,501 to $83,600	$69,001 to $139,350	$34,501 to $69,675	$46,251 to $119,400
28%	$83,601 to $174,400	$139,351 to $212,300	$69,676–$106,150	$119,401 to $193,350
33%	$174,401 to $379,150	$212,301–$379,150	$106,151 to $189,575	$193,351 to $379,150
35%	$379,151+	$379,151+	$189,576+	$379,151+

Two higher tax brackets (36% and 39.6%) were added in 1993, and then taxes in all brackets were lowered in 2001 through 2003 as follows:

1992	1993–2000	2001	2002	2003–2007
15%	15%	15%	10%	10%
15%	15%	15%	15%	15%
28%	28%	27.5%	27%	25%
31%	31%	30.5%	30%	28%
	36%	35.5%	35%	33%
	39.6%	39.1%	38.6%	35%

Internal Revenue Code terminology

Gross salary is the amount your employer pays you, plus your income tax liability. Although the tax itself is included in this figure, it is typically the one used when discussing one's pay. For example, John gets paid $50/hour as an administrative director. His annual gross salary is $50/hour x 2,000 hours/year = $100,000/year. Of this, some is paid to John, and the rest to taxes.

W-2 wages are the wages that appear on the employee's W-2 issued by his employer each year in January. A copy of the W-2 is sent to the Internal Revenue Service (IRS). It is the gross salary less any contributions to pre-tax plans. The W-2 form also shows the amount withheld by the employer for federal income tax.

W-2 wages = gross salary less (contributions to employer retirement plan) less (contributions to employer health plan) less (contributions to some other employer plans)

Total income is the sum of all taxable income, including the W-2 wages. Almost all income is taxable. There are a few exemptions for individuals such as non-taxable interest on government bonds, a portion of the Social Security (SS) income (not the payments to SS, but the payments from SS to the individual), etc.

Adjusted gross income (AGI) is Total Income less some specific allowed deductions. Such as; alimony paid (income to the recipient), permitted moving expenses, self-employed retirement program, student loan interest, etc.

Itemized deductions are other specific deductions such as; mortgage interest on a home, state income taxes or sales taxes, local property taxes, charitable contributions, state income tax withheld, etc.

Standard deduction is a sort of minimum itemized deduction. If you add up all your itemized deductions and it is less than the standard deduction you take the standard deduction. In 2007 this was $5,350 for those filing individually and $10,700 for married filing jointly.

Personal exemption is a tax exemption in which the taxpayer may deduct an amount from their gross income for each dependent they claim. It was $3,400 in 2007.

Sample tax calculation

Given the complexity of the United States' income tax code, individuals often find it necessary to consult a tax accountant or professional tax preparer. For example, John, a married 44-year-old who has two children, earned a gross salary of $100,000 in 2007. He contributes the maximum $15,500 per year to his employer's 401(k) retirement plan, pays $1,800 per year for his employer's family health plan, and $500 per year to his employer's Flexfund medical expense plan. All of the plans are allowed pre-tax contributions.

Gross pay = $100,000

W-2 wages = $100,000 – $15,500 – $1,800 – $500 = $82,200

John's and his wife's other income is $12,000 from John's wife's wages (she also got a W-2 but had no pre-tax contributions), $200 interest from a bank account, and a $150 state tax refund.

Total Income = $82,200 + $12,000 + $200 + $150 = $94,550.

John's employer reassigned John to a new office and his moving expenses were $8,000, of which $2,000 was not reimbursed by his employer.

Adjusted gross income = $94,550 – $2,000 = $92,550.

John's itemized deductions were $22,300 (mortgage interest, property taxes, and state income tax withheld).

John had four personal exemptions—himself, his wife and two children. His total personal exemptions were 4 x $3,400 = $13,600.

Taxable Income = $92,550 – $22,300 – $13,600 = $56,650.

The tax on the Taxable Income is found in a Tax Table if the Taxable Income is less than $100,000 and is computed if over $100,000. Both are used. The Tax Tables are in the 2007 1040 Instructions. The Tax Tables list income in $50 increments for all categories of taxpayers, single, married filing jointly, married filing separately, and head of household. For the Taxable Income range of "at least $56,650 but less than $56,700" the tax is $7,718 for a taxpayer who is married filing jointly.

The 2007 tax rates schedule for married filing jointly is:

If taxable income is over	but not over	then the tax is	of the amount over
$0	$15,650	10%	$0
$15,650	$63,700	$1,565.00 + 15%	$15,650
$63,700	$128,500	$8,772.50 + 25%	$63,700
$128,500	$195,850	$24,972.50 + 28%	$128,500
$195,850	$349,700	$43,830.50 + 33%	$195,850
$349,700		$94,601.00 + 35%	$349,700

The tax is 10% on the first $15,650 = $1,565.00

plus 15% of the amount over $15,650 ($56,650 – $15,650) = $41,000 x 15% = $6,150.00

Total ($1,565.00 + $6,150.00) = $7,715.00

In addition to the Federal income tax, John probably pays state income tax, Social Security tax, and Medicare tax. The Social Security tax in 2007 for John is 6.2% on the first $97,500 of earned income (wages), or a maximum of $6,045. There are no exclusions from earned income for Social Security so John pays the maximum of $6,045. His wife pays $12,000 x 6.2% = $744. Medicare is 1.45% on all earned income with no maximum. John and his wife pays $112,000 x 1.45% = $1,624 for Medicare in 2007.

Most states also levy income tax, exceptions being Alaska, Florida, Nevada, South Dakota, Texas, Washington, New Hampshire, Tennessee and Wyoming.

References

Kasprak, Nick. "2013 Tax Brackets". Tax Foundation. Retrieved 4 January 2012.

"Individual income tax rates". www.ato.gov.au. Australian Taxation Office. Retrieved 7 April 2020.
See line 1 "Basic Personal Amount"
"Canadian income tax rates for Individuals – current and previous years". Cra-arc.gc.ca. 14 January 2014. Retrieved 15 April 2014.
"Canadian income tax rates for Individuals – current and previous years". Cra-arc.gc.ca. 14 January 2014. Retrieved 15 April 2014.
http://caconnectindia.com/tax/income-tax-slab-rates/
"Lembaga Hasil Dalam Negeri". Retrieved 16 September 2020.
"Income tax rates for individuals (Find out about)". Ird.govt.nz. Archived from the original on 7 April 2005. Retrieved 15 April 2014.
http://www.treasury.gov.za/documents/national%20budget/2011/review/Annexure%20c.pdf
"賦稅法令相關之行政規則". Tax Administration, Ministry of Finance, ROC. 16 November 2012. Archived from the original on 27 January 2013. Retrieved 20 February 2013.
"Tax Brackets | Income Tax Brackets 2013". Bankrate.com. Retrieved 15 April 2014.
https://www.irs.gov/pub/irs-pdf/i1040tt.pdf
"2007 Federal Tax Rates Schedule". IRS. Archived from the original on 11 September 2007. Retrieved 17 September 2007.
Archived 25 October 2006 at the Wayback Machine

External links

More about Canada Personal Income Tax Rates, Brackets and Surtaxes for 2011

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Tax incidence