The challenge is to pull the correct price based on both inputs.

At the core of this solution is a standard INDEX and MATCH formula.

The “step” approach is used tofetch tax rates dynamicallybased on the selected taxpayer status and year.

Step-based lookup example - worksheet layout

Inside the INDEX function, thearrayis given as the named rangeprices(C5:C16).

This formula works great.

This means the formula only works for Tier 1 pricing (Bronze).

Step-based lookup example - worksheet layout

This is where the idea of the numeric step adjustment comes into play.

Let’s break it down logically.

The 0 ensures an exact match.

Step-based lookup example - worksheet layout

The output from MATCH looks like this:

The next step is to subtract 1.

By adding this calculated step adjustment, the formula correctly shifts the lookup row to match the selected tier.

A step-based lookup formula is a simple but powerful way to efficiently look up information without restructuring the data.

Step-based lookup example - worksheet layout

you’re free to use INDEX to retrieve individual values, or entire rows and columns.

MATCH supports approximate and exact matching, andwildcards(* ?)

Step-based lookup example - worksheet layout

Excel formula: Income tax bracket calculation

Excel formula: INDEX and MATCH two-column lookup

Excel formula: INDEX and MATCH with variable columns

Excel INDEX function

Excel MATCH function

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Step-based lookup example - worksheet layout