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African And West Indian Colonies (Income Tax)

Volume 390: debated on Wednesday 30 June 1943

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19.

asked the Secretary of State for the Colonies whether he will set out the current rates of Income Tax in the East African, West African and West Indian British Colonies, respectively?

Income Tax in the Colonies is in general assessed at a fixed rate in the case of companies and a table of the company rates in the Colonies referred to will be circulated in the OFFICIAL REPORT. In the case of individuals there are many varying rates in each Colony, according to the person's income; and the deductions allowed in respect of a wife, children, etc., vary between the different Colonies. It is not, therefore, possible to draw up a simple statement giving the information asked for. The minimum and maximum rates of tax (including Surtax) in those Colonies will, however, also be included in the table circulated with the OFFICIAL REPORT.

Following is the table:

COLONY.COMPANIES.INDIVIDUALS.
Minimum.Maximum.
(rate in £)(rate in £)

East Africa:

s.d.s.d.s.d.
Kenya4020126
Uganda4020126
Tanganyika4020126
Zanzibar4010106
Nyasaland5013146
Northern Rhodesia601080

West Africa:

Nigeria503100
Gambia1003150
Gold Coast{Income Tax legislation is to be introduced this year based on the Nigerian legislation.
Sierra Leone

West Indies:

British Guiana501120
British Honduras50126
Barbados506120
Jamaica606120
Trinidad7617170

Leeward Islands:

Antigua36290
Montserrat3069
Virgin IslandsNilNilNil
St. Kitts-Nevis701136

Windward Islands:

St. Vincent404106
St. Lucia506100
Grenada4092
Dominica689