= IF(A1 > 725000, 28453 + 0.0515 * (CEILING(A1,100) - 725000), IF(A1 > 360000, 11115 + 0.0475 * (CEILING(A1,100) - 360000), IF(A1 > 150000, 3135 + 0.038 * (CEILING(A1,100) - 150000), IF(A1 > 120000, 2280 + 0.0285 * (CEILING(A1,100) - 120000), 0.019 * CEILING(A1,100)) )))