TULAFONO A TOKELAU 2016
 INCOME TAX RULES 1997 
1	Name 
These are the Income Tax Rules 1997. 
2	Taxation 
(1) 
	(i) All remuneration paid for services performed in Tokelau or in the service of Tokelau shall be taxed in Tokelau in accordance with the provisions in the Schedule. 
	(ii) 	The tax shall be levied at source on behalf of the Administration of Tokelau. 
(2)
	 (i) 	Every person resident in Tokelau shall pay tax to the Administration of Tokelau in accordance with the table of rates in the Schedule. 
	(ii) 	The tax shall be levied on the net income received during each financial year and paid not later than 1 October in the financial year following that in which it was earned. 
	(iii) 	In this paragraph income excludes money received by way of family remittances. 
3	Repeal 
[Spent] 

SCHEDULE

Annual Income 	Tax rate 	
$0–$3,000 	5%	
$3,001–$4,000 	7.5%	
$4,001–$10,000	11%	
$10,001–$17,000	15% 	
$17,001–$25,000 	18.5% 	
$25,001– and above 	25%