=SI(A1<50001;A1*19%+A1*15,5%;SI(ET(A1>=50001;A1<=60000);A1*19%+A1*15,5%+A1*2%+(60000-A1)*1/20;SI(ET(A1>=60001;A1<=100000);A1*19%+A1*15,5%+A1*2%+(100000-A1)*1/20;SI(ET(A1>=100001;A1<=110000);A1*19%+A1*15,5%+A1*3%+(110000-A1)*1/10;SI(ET(A1>=110001;A1<=150000);A1*19%+A1*15,5%+A1*3%+(150000-A1)*1/10;SI(ET(A1>=150001;A1<=160000);A1*19%+A1*15,5%+A1*4%+(160000-A1)*15/100;SI(ET(A1>=160001;A1<=200000);A1*19%+A1*15,5%+A1*4%+(200000-A1)*15/100;SI(ET(A1>=200001;A1<=210000);A1*19%+A1*15,5%+A1*5%+(210000-A1)*20/100;SI(ET(A1>=210001;A1<=250000);A1*19%+A1*15,5%+A1*5%+(250000-A1)*20/100;SI(ET(A1>=250001;A1<=260000);A1*19%+A1*15,5%+A1*6%+(260000-A1)*25/100;SI(A1>260000;A1*19%+A1*15,5%+A1*6%+A1*25/100;0)))))))))))