שעורי המס ההיסטורי
חישוב לפי סעיף 48א(ד)(3)
יחיד - זכות במקרקעין ויחיד שאינו בעל מניות מהותי
| שנת המס | שעור מקורי | 2011 | 2012 | 2013 | 2014 | 2015 | 2016 | 2017 | 2018 |
| 1948 | 12 | 13 | 13 | 15 | 17 | 19 | 21 | 23 |
25 |
| 1949 | 13 | 14 | 14 | 16 | 18 | 20 | 22 | 24 | 25 |
| 1950 | 14 | 15 | 15 | 17 | 19 | 21 | 23 | 25 | 25 |
| 1951 | 15 | 16 | 16 | 18 | 20 | 22 | 24 | 25 | 25 |
| 1952 | 16 | 17 | 17 | 19 | 21 | 23 | 25 | 25 | 25 |
| 1953 | 17 | 18 | 18 | 20 | 22 | 24 | 25 | 25 | 25 |
| 1954 | 18 | 19 | 19 | 21 | 23 | 25 | 25 | 25 | 25 |
| 1955 | 19 | 20 | 20 | 22 | 24 | 25 | 25 | 25 | 25 |
| 1956 | 20 | 20 | 21 | 23 | 25 | 25 | 25 | 25 | 25 |
| 1957 | 21 | 20 | 21 | 23 | 25 | 25 | 25 | 25 | 25 |
| 1958 | 22 | 20 | 21 | 23 | 25 | 25 | 25 | 25 | 25 |
| 1959 | 23 | 20 | 21 | 23 | 25 | 25 | 25 | 25 | 25 |
| 1960 | 24 | 20 | 21 | 23 | 25 | 25 | 25 | 25 | 25 |
יחיד בעל מניות מהותי
| שנת המס | שעור מקורי | 2011 | 2012 | 2013 | 2014 | 2015 | 2016 | 2017 | 2018 | 2019 | 2020 |
| 1948 | 12 | 13 | 13 | 15 | 17 | 19 | 21 | 23 | 26 | 28 | 30 |
| 1949 | 13 | 14 | 14 | 16 | 18 | 20 | 22 | 24 | 27 | 29 | 30 |
| 1950 | 14 | 15 | 15 | 17 | 19 | 21 | 23 | 25 | 28 | 30 | 30 |
| 1951 | 15 | 16 | 16 | 18 | 20 | 22 | 24 | 26 | 29 | 30 | 30 |
| 1952 | 16 | 17 | 17 | 19 | 21 | 23 | 25 | 27 | 30 | 30 | 30 |
| 1953 | 17 | 18 | 18 | 20 | 22 | 24 | 26 | 28 | 30 | 30 | 30 |
| 1954 | 18 | 19 | 19 | 21 | 23 | 25 | 27 | 29 | 30 | 30 | 30 |
| 1955 | 19 | 20 | 20 | 22 | 24 | 26 | 28 | 30 | 30 | 30 | 30 |
| 1956 | 20 | 20 | 21 | 23 | 25 | 27 | 29 | 30 | 30 | 30 | 30 |
| 1957 | 21 | 20 | 21 | 23 | 25 | 27 | 29 | 30 | 30 | 30 | 30 |
| 1958 | 22 | 20 | 21 | 23 | 25 | 27 | 29 | 30 | 30 | 30 | 30 |
| 1959 | 23 | 20 | 21 | 23 | 25 | 27 | 29 | 30 | 30 | 30 | 30 |
| 1960 | 24 | 20 | 21 | 23 | 25 | 27 | 29 | 30 | 30 | 30 | 30 |
חישוב לפי סעיף 48א(ד)(2)
יחיד
| שנת המס | שעור מקורי | 2011 | 2012 | 2013 | 2014 | 2015 | 2016 | 2017 |
| 1948 | 12 | 19 | 20 | 21 | 22 | 23 | 24 |
25 |
| 1949 | 13 | 20 | 21 | 22 | 23 | 24 | 25 | 25 |
| 1950 | 14 | 20 | 21 | 23 | 24 | 25 | 25 | 25 |
| 1951 | 15 | 20 | 21 | 23 | 25 | 25 | 25 | 25 |
| 1952 | 16 | 20 | 21 | 23 | 25 | 25 | 25 | 25 |
| 1953 | 17 | 20 | 21 | 23 | 25 | 25 | 25 | 25 |
| 1954 | 18 | 20 | 21 | 23 | 25 | 25 | 25 | 25 |
| 1955 | 19 | 20 | 21 | 23 | 25 | 25 | 25 | 25 |
| 1956 | 20 | 20 | 21 | 23 | 25 | 25 | 25 | 25 |
| 1957 | 21 | 20 | 21 | 23 | 25 | 25 | 25 | 25 |
| 1958 | 22 | 20 | 21 | 23 | 25 | 25 | 25 | 25 |
| 1959 | 23 | 20 | 21 | 23 | 25 | 25 | 25 | 25 |
| 1960 | 24 | 20 | 21 | 23 | 25 | 25 | 25 | 25 |
חישוב לפי סעיף 48א(ד)(3)
חברה
| שנת המס | שעור מקורי | 2011 | 2012 | 2013 | 2014 | 2015 | 2016 | 2017 | 2018 |
| 1948 | 12 | 13 | 14 | 16 | 18 | 20 | 22 | 24 |
23 |
| 1949 | 13 | 14 | 15 | 17 | 19 | 21 | 23 | 24 | 23 |
| 1950 | 14 | 15 | 16 | 18 | 20 | 22 | 24 | 24 |
23 |
| 1951 | 15 | 16 | 17 | 19 | 21 | 23 | 25 | 24 | 23 |
| 1952 | 16 | 17 | 18 | 20 | 22 | 24 | 25 | 24 |
23 |
| 1953 | 17 | 18 | 19 | 21 | 23 | 25 | 25 | 24 | 23 |
| 1954 | 18 | 19 | 20 | 22 | 24 | 26 | 25 | 24 |
23 |
| 1955 | 19 | 20 | 21 | 23 | 25 | 26.5 | 25 | 24 | 23 |
| 1956 | 20 | 21 | 22 | 24 | 26 | 26.5 | 25 | 24 |
23 |
| 1957 | 21 | 22 | 23 | 25 | 26.5 | 26.5 | 25 | 24 | 23 |
| 1958 | 22 | 23 | 24 | 25 | 26.5 | 26.5 | 25 | 24 |
23 |
| 1959 | 23 | 24 | 25 | 25 | 26.5 | 26.5 | 25 | 24 | 23 |
| 1960 | 24 | 24 | 25 | 25 | 26.5 | 26.5 | 25 | 24 | 23 |
חישוב לפי סעיף 48א(ד)(2)
חברה
| שנת המס | שעור מקורי | 2011 | 2012 | 2013 | 2014 | 2015 | 2016 | 2017 | 2018 |
| 1948 | 12 | 19 | 20 | 21 | 22 | 23 | 24 | 24 |
23 |
| 1949 | 13 | 20 | 21 | 22 | 23 | 24 | 25 | 24 | 23 |
| 1950 | 14 | 21 | 22 | 23 | 24 | 25 | 25 | 24 |
23 |
| 1951 | 15 | 22 | 23 | 24 | 25 | 25 | 25 | 24 | 23 |
| 1952 | 16 | 23 | 24 | 25 | 26 | 25 | 25 | 24 |
23 |
| 1953 | 17 | 24 | 25 | 25 | 26.5 | 25 | 25 | 24 | 23 |
| 1954 | 18 | 24 | 25 | 25 | 26.5 | 25 | 25 | 24 |
23 |
| 1955 | 19 | 24 | 25 | 25 | 26.5 | 25 | 25 | 24 | 23 |
| 1956 | 20 | 24 | 25 | 25 | 26.5 | 25 | 25 | 24 |
23 |
| 1957 | 21 | 24 | 25 | 25 | 26.5 | 25 | 25 | 24 | 23 |
| 1958 | 22 | 24 | 25 | 25 | 26.5 | 25 | 25 | 24 |
23 |
| 1959 | 23 | 24 | 25 | 25 | 26.5 | 25 | 25 | 24 | 23 |
| 1960 | 24 | 24 | 25 | 25 | 26.5 | 25 | 25 | 24 | 23 |