How much income tax does a salaried employee pay and what deductions apply?

Employment income earned under a contract of employment is taxed at 5% on annual taxable income up to Q300,000 and 7% on the excess. A single deduction of Q48,000 a year applies with no receipts required, and a credit for VAT paid (payroll credit) of up to Q12,000 a year. The employer acts as monthly withholding agent.