Malaysian personal income tax rates
Byadmin
Employment income is taxed at progressive rates ranging from 0% to 28%.
Self assessment for individuals was introduced from the year of assessment 2004.
With self assessment, the taxpayer bears the responsibility for correctly assessing his or her tax liability.
The forms are issued in January of each year, and tax returns are to be submitted by 30th April for those with only employment income, and 30th June for those with business income (i.e. sole proprietors and partnerships).
| Chargeable Income | Calculations (RM) | Rate % | Tax(RM) |
| 0 – 5,000 | On the First 2,500 | 0.00 | 0.00 |
| 5,001 – 20,000 | On the First
5,000 Next 15,000 |
1 | 0.00 150.00 |
| 20,001 – 35,000 | On the First
20,000 Next 15,000 |
5 |
150.00 750.00 |
| 35,001 – 50,000 | On the First
35,000 Next 15,000 |
10 |
900.00 1,500.00 |
| 50,001 – 70,000 | On the First
50,000 Next 20,000 |
16 |
2,400.00 3,200.00 |
| 70,001 – 100,000 | On the First
70,000 Next 30,000 |
21 |
5,600.00 6,300.00 |
| 100,001 – 250,000 | On the First
100,000 Next 150,000 |
24 |
11,900.00 36,000.00 |
| 250,001 – 400,000 | On the First
250,000 Next 150,000 |
24.5 |
47,900.00 36,750.00 |
| 400,001 – 600,000 | On the First
400,000 Next 200,000 |
25 |
84,650.00 50,000.00 |
| 600,001 – 1,000,000 | On the First
600,000 Next 400,000 |
26 |
134,650.00 104,000.00 |
| Exceeding 1,000,000 | On the First
1,000,000 Next ringgit |
28 |
238,650.00 ………. |
| Chargeable Income | Calculations (RM) | Rate % | Tax(RM) |
| 0 – 2,500 | On the First 2,500 | 0 | 0.00 |
| 2,501 – 5,000 | Next 2,500 | 0 | 0.00 |
| 5,001 – 10,000 | On the First
5,000 Next 5,000 |
1 | 0.00 50.00 |
| 10,001 – 20,000 | On the First
10,000 Next 10,000 |
1 |
50.00 100.00 |
| 20,001 – 35,000 | On the First
20,000 Next 15,000 |
5 |
150.00 750.00 |
| 35,001 – 50,000 | On the First
35,000 Next 15,000 |
10 |
900.00 1,500.00 |
| 50,001 – 70,000 | On the First
50,000 Next 20,000 |
16 |
2,400.00 3,200.00 |
| 70,001 – 100,000 | On the First
70,000 Next 30,000 |
21 |
5,600.00 6,300.00 |
| 100,001 – 150,000 | On the First
100,000 Next 50,000 |
24 |
11,900.00 12,000.00 |
| 150,001 – 250,000 | On the First
150,000 Next 100,000 |
24 |
23,900.00 24,000.00 |
| 250,001 – 400,000 | On the First
250,000 Next 150,000 |
24.5 |
47,900.00 36,750.00 |
| Exceeding 400,000 | On the First
400,000 Next RM |
25 |
84,650.00 ………. |
| Chargeable Income | Calculations (RM) | Rate % | Tax(RM) |
| 0-2,500 | On the First 2,500 | 0 | 0.00 |
| 2,501-5,000 | Next 2,500 | 0 | 0.00 |
| 5,001-10,000 | On the First
5,000 Next 5,000 |
2 | 0.00 100.00 |
| 10,001-20,000 | On the First
10,000 Next 10,000 |
2 |
100.00 200.00 |
| 20,001-35,000 | On the First
20,000 Next 15,000 |
6 |
300.00 900.00 |
| 35,001-50,000 | On the First
35,000 Next 15,000 |
11 |
1,200.00 1,650.00 |
| 50,001-70,000 | On the First
50,000 Next 20,000 |
19 |
2,850.00 3,800.00 |
| 70,001-100,000 | On the First
70,000 Next 30,000 |
24 |
6,650.00 7,200.00 |
| Exceeding 100,000 | On the First
100,000 Next RM |
26 |
13,850.00 ………. |
