=IF(A1<=21000,0, IF(A1<=30000,(A1-21000)*2.5%, IF(A1<=45000,(A1-30000)*10%+225, IF(A1<=60000,(A1-45000)*15%+225+1500, IF(A1<=200000,(A1-60000)*20%+225+1500+2250, IF(A1<=400000,(A1-200000)*22.5%+225+1500+2250+28000, IF(A1<=600000,(A1-400000)*25%+225+1500+2250+28000+45000, IF(AND(A1> 600000,A1 <=1200000),(A1-400000)*25%+225+1500+2250+28000+45000+IFERROR(LOOKUP(A1,{600001;700001;800001;900001},{525;2775;5025;8025}),0), IF(A1>1200000,((A1-1200000)*27.5%)+300000,0) ))))))))