On or after December 1, 2025, but before June 1, 2026 | 24.2% | |
On or after June 1, 2025, but before December 1, 2025 | 20.7% | |
On or after June 1, 2026, but before December 1, 2026 | 20.3% | |
On or after December 1, 2026, but before June 1, 2027 | 15.2% | |
Before June 1, 2025 | 9.8% | |
Never before June 1, 2027 | 9.8% | |