This table shows the representative sub-central personal income tax rates, tax allowances and credits used.Applies to the wage income of a single person no dependants.Can be based on a representative city or an average of sub-central ratesMinimum and maximum sub-central rates across states and municipalities.Amounts of tax allowances are expressed in national currencies.Additional details on sub-central tax systems based on a progressive income tax rate structure are provided in Table I.7.Further explanatory notes may be found in the Explanatory Annex. IndexS - State (state, provincial, regional, cantonal) taxation appliesL - Local (local, municipal) taxation appliesCT - Central government tax net of (central government) tax creditsCTg - Central government tax gross of tax creditsTY - Taxable income for central government tax purposesTYs - Taxable income modified for state government tax purposesTYI - Taxable income modified for local government tax purposes