October 1991 - September 1992

• 4% tax on $0 to $440,000
• 8% tax on $440,000 to $1.2 million
• 15% tax above $1.2 million

October 1992 - September 1993

• 2% tax on $0 - $1 million
• 20% tax above $1 million

October 1993 - September 1994

• 2% tax on $0 to $1 million
• 8% tax on $1 million to $2 million
• 15% tax on $2 million to $3 million
• 18% tax above $3 million

October 1994 - September 1996

• 2% tax on $0 to $2 million
• 8% tax on $2 million to $4 million
• 15% tax on $4 million to $5 million
• 18% tax above $5 million

October 1996 - June 1999

• 2% tax on $0 to $2 million
• 4% tax on $2 million to $4 million
• 14% tax on $4 million to $5 million
• 18% tax on $5 million to $10 million
• 20% tax above $10 million

July 1999 - June 2008

• 0.25% tax on $0 to $2 million
• 2% tax on $2 million to $4 million
• 4% tax on $4 million to $5 million
• 11% tax on $5 million to $10 million
• 16% tax on $10 million to $15 million
• 20% tax above $15 million

July 2008 - June 2011

• 0.25% tax on $0 - $2 million
• 2% tax on $2 - $5 million
• 9% tax on $5 - $8 million
• 11% tax on $8 - $10 million
• 16% tax on $10 - $13 million
• 20% tax on AGP above $13 million