<akomaNtoso xmlns="http://docs.oasis-open.org/legaldocml/ns/akn/3.0" xmlns:finlex="http://data.finlex.fi/schema/finlex" xmlns:xsi="http://www.w3.org/2001/XMLSchema-instance">
    <act contains="multipleVersions" name="main">
        <meta>
            <identification source="#organization_fi.finlex">
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                    <FRBRformat value="xml"/>
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            </identification>
            <classification source="#organization_fi.finlex">
                <keyword dictionary="/akn/ontology/concept/statute-keyword" showAs="Inkomstskatt" value="/akn/ontology/concept/statute-keyword.3938"/>
                <keyword dictionary="/akn/ontology/concept/statute-keyword" showAs="Skatteskala" value="/akn/ontology/concept/statute-keyword.4379"/>
            </classification>
            <references source="#organization_fi.finlex">
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                <TLCRole eId="role_editor" href="/akn/ontology/role/editor" showAs="Toimittaja"/>
                <TLCOrganization eId="fi.ministry-of-finance" href="/akn/ontology/organization/fi.ministry-of-finance" showAs="Finansministeriet"/>
                <TLCConcept eId="act" href="/akn/ontology/concept/statute/type-statute.act" showAs="Lag"/>
            </references>
            <proprietary source="#organization_fi.finlex">
                <finlex:documentYear>2022</finlex:documentYear>
                <finlex:administrativeBranch refersTo="#fi.ministry-of-finance"/>
                <finlex:typeStatute refersTo="#act"/>
                <finlex:isInForce value="true"/>
                <finlex:inForce>
                    <finlex:dateEntryIntoForce date="2023-01-01"/>
                </finlex:inForce>
                <finlex:repeals>
                    <finlex:statuteReference>
                        <finlex:ref href="/akn/fi/act/statute-consolidated/2021/620">620/2021</finlex:ref>
                    </finlex:statuteReference>
                </finlex:repeals>
            </proprietary>
        </meta>
        <preface>
            <p>
                <docNumber>1122/2022</docNumber>
                <docTitle>Lag om inkomstskatteskalan för 2023</docTitle>
            </p>
        </preface>
        <preamble>
            <formula name="enactingClause">
                <p>I enlighet med riksdagens beslut föreskrivs:</p>
            </formula>
        </preamble>
        <body>
            <hcontainer finlex:outline="Förordningens text" name="statuteProvisionsWrapper">
                <section eId="sec_1">
                    <num>1 §</num>
                    <subsection eId="sec_1__subsec_1">
                        <content>
                            <p>
                                Vid beskattningen för 2023 bestäms den inkomstskatt för förvärvsinkomst som enligt inkomstskattelagen 
                                <ref href="/akn/fi/act/statute-consolidated/1992/1535">(1535/1992)</ref>
                                 ska betalas till staten i enlighet med en progressiv inkomstskatteskala enligt följande:
                            </p>
                            <table>
                                <tr>
                                    <td class="align-left colsep-0 rowsep-0 valign-top width-33">
                                        <p>
                                            <b>Beskattningsbarförvärvsinkomst, euro</b>
                                        </p>
                                    </td>
                                    <td class="align-left colsep-0 rowsep-0 valign-top width-33">
                                        <p>
                                            <b>Skatt vidnedre gränsen euro</b>
                                        </p>
                                    </td>
                                    <td class="align-left colsep-0 rowsep-0 valign-top width-33">
                                        <p>
                                            <b>Skatt på den del av inkomsten som överstigerden nedre gränsen, %</b>
                                        </p>
                                    </td>
                                </tr>
                                <tr>
                                    <td class="align-left colsep-0 rowsep-0 valign-top width-33">
                                        <p>0</p>
                                    </td>
                                    <td class="align-left colsep-0 rowsep-0 valign-top width-33">
                                        <p>0</p>
                                    </td>
                                    <td class="align-left colsep-0 rowsep-0 valign-top width-33">
                                        <p>12,64</p>
                                    </td>
                                </tr>
                                <tr>
                                    <td class="align-left colsep-0 rowsep-0 valign-top width-33">
                                        <p>19 900</p>
                                    </td>
                                    <td class="align-left colsep-0 rowsep-0 valign-top width-33">
                                        <p>2 515,36</p>
                                    </td>
                                    <td class="align-left colsep-0 rowsep-0 valign-top width-33">
                                        <p>19</p>
                                    </td>
                                </tr>
                                <tr>
                                    <td class="align-left colsep-0 rowsep-0 valign-top width-33">
                                        <p>29 700</p>
                                    </td>
                                    <td class="align-left colsep-0 rowsep-0 valign-top width-33">
                                        <p>4 377,36</p>
                                    </td>
                                    <td class="align-left colsep-0 rowsep-0 valign-top width-33">
                                        <p>30,25</p>
                                    </td>
                                </tr>
                                <tr>
                                    <td class="align-left colsep-0 rowsep-0 valign-top width-33">
                                        <p>49 000</p>
                                    </td>
                                    <td class="align-left colsep-0 rowsep-0 valign-top width-33">
                                        <p>10 215,61</p>
                                    </td>
                                    <td class="align-left colsep-0 rowsep-0 valign-top width-33">
                                        <p>34</p>
                                    </td>
                                </tr>
                                <tr>
                                    <td class="align-left colsep-0 rowsep-0 valign-top width-33">
                                        <p>85 800</p>
                                    </td>
                                    <td class="align-left colsep-0 rowsep-0 valign-top width-33">
                                        <p>22 727,61</p>
                                    </td>
                                    <td class="align-left colsep-0 rowsep-0 valign-top width-33">
                                        <p>44</p>
                                    </td>
                                </tr>
                            </table>
                        </content>
                    </subsection>
                </section>
                <section eId="sec_2" finlex:entryIntoForce="true" finlex:vsId="1122/2022">
                    <num>2 §</num>
                    <subsection eId="sec_2__subsec_1">
                        <content>
                            <p>Denna lag träder i kraft den 1 januari 2023.</p>
                        </content>
                    </subsection>
                    <subsection eId="sec_2__subsec_2">
                        <content>
                            <p>
                                Genom denna lag upphävs lagen om inkomstskatteskalan för 2023 
                                <ref href="/akn/fi/act/statute-consolidated/2021/620">(620/2021)</ref>.
                            </p>
                        </content>
                    </subsection>
                </section>
            </hcontainer>
            <hcontainer finlex:outline="Förarbeten och signaturer" name="conclusions">
                <hcontainer finlex:outline="Förarbeten" name="preliminaryWork">
                    <content>
                        <p>
                            <ref href="/akn/fi/doc/government-proposal/2022/153">RP 153/2022</ref>
                        </p>
                        <p>FiUB 28/2022</p>
                        <p>RSv 170/2022</p>
                    </content>
                </hcontainer>
            </hcontainer>
        </body>
    </act>
</akomaNtoso>
