| RATE OF INCOME TAX |
| (a) | up to EC$15,000 of total chargeable income | 2% |
| (b) | over EC$15,000 and up to EC$30,000 of total chargeable income | 4% |
| (c) | over EC$30,000 and up to EC$100,000 of total chargeable income | 6% |
| (d) | over EC$100,000 of total chargeable income | 8% |