{
  "url": "https://openlegislation.uk/eu-regulation-1968-260/article-4",
  "json_url": "https://openlegislation.uk/eu-regulation-1968-260/article-4.json",
  "legislation": "eur/1968/260",
  "legislation_title": "Regulation (EEC, Euratom, ECSC) No 260/68 of the Council of 29 February 1968 laying down the conditions and procedure for applying the tax for the benefit of the European Communities",
  "legislation_url": "https://openlegislation.uk/eu-regulation-1968-260",
  "path": "article/4",
  "kind": "article",
  "number": "4",
  "heading": null,
  "text": "The tax shall be calculated, subject to the provisions of Article 5, on the taxable amount obtained by applying Article 3 and disregarding any amount not exceeding EUR 19,91 and by applying the rate of:\n8,00 % to amounts between EUR 19,91 and 351,46,\n10,00 % to amounts between EUR 351,47 and 484,09,\n12,50 % to amounts between EUR 484,10 and 554,79,\n15,00 % to amounts between EUR 554,80 and 629,97,\n17,50 % to amounts between EUR 629,98 and 700,67,\n20,00 % to amounts between EUR 700,68 and 769,21,\n22,50 % to amounts between EUR 769,22 and 839,94,\n25,00 % to amounts between EUR 839,95 and 908,48,\n27,50 % to amounts between EUR 908,49 and 979,18,\n30,00 % to amounts between EUR 979,19 and 1 047,72 ,\n32,50 % to amounts between EUR 1 047,73 and 1 118,45 ,\n35,00 % to amounts between EUR 1 118,46 and 1 186,99 ,\n40,00 % to amounts between EUR 1 187,0 und 1 257,69 ,\n45,00 % to amounts above EUR 1 257,7 .",
  "extent": "E+W+S+N.I.",
  "status": null,
  "version": "current",
  "annotations": [
    {
      "type": "F",
      "label": "F1",
      "text": "Substituted by Communication from the Commission to the other institutions concerning the conversion into euro of the amounts provided for in the Staff Regulations (1999/C 60/09)."
    },
    {
      "type": "footnote",
      "label": "f1",
      "text": "OJ L 38, 13.2.1997, p. 1 . Regulation supplemented by Regulation (Euratom, ECSC, EEC) No 1307/87 ( OJ L 124, 13.5.1987, p. 6 ) and last amended by Regulation (Euratom, ECSC, EC) No 2762/98 ( OJ L 346, 22.12.1998, p. 1 )."
    }
  ],
  "outstanding_effects": [],
  "provenance": {
    "source": "legislation.gov.uk",
    "source_url": "https://www.legislation.gov.uk/eur/1968/260/article/4",
    "retrieved_at": "2026-11-01T15:11:58.572832+00:00"
  },
  "licence": "Open Government Licence v3.0",
  "licence_url": "https://www.nationalarchives.gov.uk/doc/open-government-licence/version/3/",
  "attribution": "Contains public sector information licensed under the Open Government Licence v3.0. Source: legislation.gov.uk, The National Archives."
}