=SI(K3<474;0;SI(ET(K3>=474;K3<945);(K3-474)*0,055%;SI(ET(K3>=945;K3<2100);(K3-474)*0,055%+(K3-945)*0,14%;SI(ET(K3>=2100;K3<5629);(K3-474)*0,055%+(K3-945)*0,14%+(K3-2100)*0,3%;SI(K3>=5629;(K3-474)*0,055%+(K3-945)*0,14%+(K3-2100)*0,3%+(K3-5629)*0,4%)))))