San Andreas Revenue Agency

Individual Income Tax

All residents of the State of San Andreas are subject to the Individual Income Tax for any and all income generated within this State. The Individual Income Tax is a progressive tax rate partitioned into the following brackets:

• No taxes shall be assessed for individuals whose monthly income does not exceed $99,999. 

• Monthly income between $100,000-$499,999 shall be taxed at a rate of 5.5%. 

• Monthly income between $500,000-$999,999 shall be taxed at a rate of 15.5%.

• Monthly income above $1,000,000 shall be taxed at a rate of 48%.

State Property Tax

The State Property Tax is a progressive tax on all property in the State of San Andreas. Property taxes are calculated by a registered real estate firm or government agency or assessor. Currently, the Property Tax is partitioned into the following brackets:

• No taxes for immovable properties shall be assessed if the property value does not exceed $249,999.

• Properties valued between $250,000-$399,999 shall be taxed at a rate of 2%.

• Properties valued between $400,000-$999,999 shall be taxed at a rate of 3%.

• Properties valued over $1,000,000 shall be taxed at a rate of 6.5%.

Any property which is registered to a recognized organization with a real estate license shall be taxed at a flat rate of 2% in lieu of its regular bracket.

Motor Vehicle Tax

The Motor Vehicle Tax is a progressive tax on all registered vehicles within the State of San Andreas. The value of motor vehicles are determined by a licensed automotive firm or government agency or assessor. The Motor Vehicle Tax is partitioned into the following brackets:

• Any motor vehicle valued at less than $199,999 shall be taxed at a monthly rate of 2.25% of its market value. 

• Any motor vehicle valued at more than $200,000 shall be taxed at a monthly rate of 5.5% of its market value. 

State Business Tax

All organizations registered within the State of San Andreas (through a San Andreas Organization License) are subject to the State Business Tax. The State Business tax is a progressive tax and is partitioned into the following brackets:

• No taxes shall be assessed for registered businesses whose monthly income does not exceed $99,999 within a tax period.

• Monthly business income above $100,000 shall be taxed at a rate of 3.75%.

The State of San Andreas understands the necessity for leniency in tax collection for those who are less fortunate. Per the Tax Code Act and subsequent tax-related bills the Senate has enacted several credits, exceptions and deductions to ease residents' tax burdens. Note that should a credit or deduction equal an amount less than the respective previous flat rates, the amount will default to the flat rate. They are as follows:

Individual Income Tax

1. Any income less than $100,000 is exempt from the Individual Income Tax.

2. Residents who are considered to have a low-income (a monthly income of less than $120,000.00) and whose property and vehicle tax equal or exceed 10.00% percent of their tax liability qualify for the Low-Income Asset Tax (LIAT) credit, which provides deductions for a variety of taxes.

3. The Homeowner Tax Credit provides a progressive deduction from income tax for any resident who owns a resident property in the State of San Andreas. It is divided into the following brackets:

   • • Any persons whose monthly gross income equals less than $500,000.00 shall receive a 10% deduction.

     • Any persons whose monthly gross income falls between $500,000.00 and $999,999.99 shall receive an 8% deduction.

     • Any persons whose monthly gross income is greater than $1,000,000.00 shall receive a 6% deduction.

4. The Business Owner Tax Credit provides a 5.00% deduction from income tax for any resident with a registered business within the State of San Andreas.

5. The Marriage Tax Credit provides an 8.00% deduction from income tax for any resident who is considered to be lawfully married within the State of San Andreas.

6. The Public Official Tax Credit provides a 10.00% deduction from income tax for any resident who is an employee of a municipal, state or federal government agency operating within the State of San Andreas.

7. The Individual Charitable Contribution Deduction allows income deductions for charitable donations up to $50,000.00.

State Property Tax

1. Any charitable organization registered in this State is exempt from the State Property Tax.

2. The LIAT Credit reduces the tax liability for all properties by 25.00%.

Motor Vehicle Tax

1. Any motor vehicle that operates using an electric motor provides a monthly credit of $1,000.00.

2. Any charitable organization registered in this State is exempt from the Motor Vehicle Tax.

3. Any vehicle owned by a commercial or industrial entity with a monthly revenue at or below $100,000.00 is exempt from the Motor Vehicle Tax. 

4. The LIAT Credit reduces the tax liability for vehicles valued less than $200,000.00 by 50.00%. 

State Business Tax

1. The Corporate Charitable Contribution Deduction allows income deductions for charitable donations up to $100,000.00.

2. The Charitable Debt Discharge Tax Credit provides a tax deduction equal to an amount of debt discharged between $10,000.00 and $25,000.00.

Preliminary Tax Bills

On 13 July 2024, the San Andreas State Senate enacted SB-41 The People's Reform Act. Section 6.4-6 of the Act mandated new activities for SARA.

Within one (1) week of the first of the month (e.g. between 25 July 2024 and 1 August 2024, inclusive) SARA will issue a preliminary tax bill to every resident of the State of San Andreas. The preliminary tax bill is binding, i.e. residents have an obligation to either pay or correct this bill by its due date. These preliminary tax bills are based on three components:

• The reported or estimated income of the individual for the tax period.

• Registered taxable properties.

• Registered taxable vehicles.

Note that these bills do not account for a number of other factors, like certain tax credits, write-offs, and business matters. The onus remains on individual taxpayers to ensure that their tax bills are true and accurate for that month. 

If the preliminary tax bill is true and correct, pay the bill by its due date.

If there is a discrepancy, residents reserve the right to contest the bill by filing a Tax Form 1010 at the State Capitol. In most cases, SARA will mail a letter to residents with such tax form included. These corrections must be made within 30 days of the tax filing date.

If there is an overpayment on the preliminary tax bill, SARA is responsible for reimbursement within 60 days of the tax filing date.

Understanding Tax Form 1010

Tax Form 1010 (TF1010) is the standard tax form to be completed monthly by residents of San Andreas. There are 11 lines to the tax form.

• The first line is your personal information. It includes your full legal name and your taxpayer ID.

• Section A: Primary Income is where you declare your monthly personal income.

• Section B: Business Information is for registered organization owners to complete. If you have access to a Lombank account, you will need to address this section.

• Section C: Charity Information is where you declare personal charitable donations from that tax period. Note this is not where business charitable donations are declared.

• Section E: Employment Information is where you report income from your employers. Any income reported in Section A that comes from an employer must be listed here.

• Section P: Property Disclosure is where all owned immovable property (i.e. buildings) are declared. This includes private, charitable, business, and rental properties. If you are a renter, you will also declare that in this section.

• Section V: Vehicle Disclosure is where all owned vehicles are declared. This includes private, charitable, business, and electric vehicles.

• Section TCD: Credits and Deductions is to claim tax credits and deductions. There are currently three deductions and credits available for homeowners, legally married persons, and public officials.

• The ninth line is the certification. By checking the box, you certify under penalty of perjury that all information contained in the document is true and correct to the best of your knowledge. A tax form cannot be submitted without certification.

• The tenth line totals your tax deductions and savings that have been applied.

• The eleventh and final line totals your tax liability and distinguishes between personal and business taxes.

Section A: Primary Income

• A-1: Gross Income: This is the total income earned over the tax month as reported by your financial institution. In other words, any income added to your bank account is reported here.

• A-2 Net Income: This is the total income remaining at the end of the tax month. This compares funds deposited and withdrawn from your bank account. For example, if your gross income in a month was $50,000, but you spent $35,000, your net income will be $15,000. 

• A-3 Income Contributor: Any income reported in sections A-1 or A-2 should be listed here. Note that Section E addresses employer contributions, so it is optional to include them here. This section shows SARA where bank deposits come from to verify the integrity of your tax submission.

• A-4 Income Source: All monthly income--including physical cash, precious metals, court settlements, etc.--that is not deposited into a bank account should be reported here. In cases of physical assets, like gold, the dollar value should be approximated. If a court settlement has been deposited into your bank account, list it under A-3 instead of this section.

• A-5 Income Write-Offs: Income that has been deposited into your bank account that should not be taxed should be reported here with a negative value. For example, if you withdraw $100,000 from your bank account and redeposit it, it may be counted as "double income"--to prevent paying taxes on the same sum of money, you would enter a write-off of -$100,000 with the associated ID, e.g. "AAAA".  All reported-write offs must be accompanied by their corresponding bank statement identification number; this is typically a four-character ID.

• Effective Income Tax Rate: The State of San Andreas uses a progressive tax model. This means that different brackets of income are taxed at different rates. The effective income tax rate demonstrates the tax rate applied to the sum total of your taxable income. For example, see here.

• Total Taxable Income: All income that can be taxed (e.g. any dollar amount above $100,000) is totaled here.

• Total Income Tax: The dollar value in taxes owed for personal income is totaled here. 

Section B: Business Information

Note: this section only applies to registered organzation owners and those with access to business accounts (i.e. at Lombank). 

• B-1 Business Owner: Check this box if you are a registered organization owner or are the tax filer for this business. If not, leave the box unchecked. With the preliminary tax assessments, anyone with access to a business account will automatically have this box checked off. Unchecking this box will remove business taxes from your total tax assessment.

• B-2 Registered Business: Complete this field with all organizations for which you are filing taxes (e.g. "24/7 Mart | Mega Mall"). If those organizations do not generate revenue in that tax month, still report that you are filing for that organization with $0 income.

• B-3 Business Debt Discharge: If an organization for which you are filing taxes has discharged debt, per the Financial Fairness Act, complete this field. Read the Act and or consult with a legal professional to understand what can be claimed in this section.

• B-4 First Responder Business Incentive: If an organization for which you are filing taxes provides a discount on goods and services of no less than 10%, check this box. Read the Act or consult with a legal professional to determine if your organization qualifies.

• B-5 Business Charitable Donations: Any charitable donations made by an organization for which you are filing taxes should be listed here. Note: there is a limit to how much a business can contribute in a single month and receive an equivalent income offset.

Section C: Charitable Information

• C-1 Personal Charitable Donations: Any charitable donations made by yourself in this tax month should be listed here. Note: there is a limit to how much an individual can contribute in a single month and receive an equivalent income offset.

Section E: Employment Disclosure

• E-1 Primary Employers: Any employer, organization, or contractor who have contributed at least $10,000 (or the majority of your income if less than $10,000) to your income as reported in section Section A should be reported here.

• E-2 Secondary Employers: Any employer, organization, or contractor who were not declared in E-1 should be reported here.

Section P: Property Disclosure

Note: property values must be assessed by a licensed real estate agency or assessor. Rented properties should not be reported.

• P-1 Owned Private Property: Any owned immovable property should be reported here. 

• P-2 Owned Charitable Property: Any property primarily used by a licensed charity for which you are the owner should be reported here.

• P-3 Owned Business Property: Any property primarily used by a licensed organization other than a charity for which you are the owner should be reported here.

• P-4 Real Estate Business Property: Any property, under an organization with a real estate license, that is leased or rented to another individual or organization should be reported here.

• PR-1 Renter: Check this box if all registered properties are rented by yourself.

Section V: Vehicle Disclosure

Note: vehicle values must be assessed by a licensed car dealership.

• V-1 Owned Personal Vehicles: All registered vehicles that do not apply to other sections should be reported here.

• V-2 Owned Commercial Vehicles: All registered vehicles that are primarily used by a licensed organization should be reported here.

• V-3 Electric Vehicles Exemption: All electric vehicles receive a tax exemption. If the primary motor of a registered vehicle reported in V-1 or V-2 is electric, it should be reported here.

• V-4 Charitable Vehicle Exemptions: All registered vehicles that are primarily used by a licensed charity should be reported here. Note: vehicles reported in V-4 cannot be reported in V-1, V-2, or V-3.

Section TCD: Credits and Deductions

• TCD-1 Homeowner Deduction: Check this box if you are a registered homeowner as reported in P-1.

• TCD-2 Marriage Tax Credit: Check this box if you have an active marriage license within the State of San Andreas.

• TCD-3 Public Official Deduction: Check this box if you are a public official within the State of San Andreas, as defined in the Criminal Code of San Andreas.

Questions

If you have any questions about your tax form, please contact the Office of the State Clerk here. Otherwise, direct your questions to a registered accountant or a legal professional.