Build Three-Tier Results with Nested IF Statements
One IF gives you two outcomes, but your price list has three: orders of 100+ units pay 4.50, 50–99 pay 5.25, and everything smaller pays the 6.00 list price.
Excel & Google Sheets
This formula works in both Excel and Google Sheets.
How it works
The second IF sits in the first IF's "otherwise" slot. The formula tests B2>=100 first; if that's true it returns 4.50 and stops. Only when the order is under 100 does the inner IF run, testing B2>=50 for the 5.25 tier, with 6.00 as the final fallback. Because each test only sees what the previous one rejected, the conditions must run from strictest to loosest — and the inner test doesn't need an upper bound, since anything 100+ never reaches it. Past three or four tiers, nesting gets hard to read: switch to IFS (Excel 2019+ and Google Sheets), which lists condition/result pairs flat.
When to use it
Use it for tiered unit pricing, shipping rates by weight band, discount levels by order size, or commission brackets — anywhere a number maps to three or four outcomes and IFS isn't available.
Common mistakes
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Engine-verified against the sample data aboveDownload the proof sheet (.xlsx)Last reviewed 2026-07-09