Income Tax Calculator Malaysia
Work out your annual personal income tax in Malaysia. Enter your yearly income and reliefs to see your chargeable income, the tax in each band, and your estimated tax payable.
Your estimated income tax
- Annual income
- RM 60,000.00
- Total tax reliefs
- − RM 13,350.00
- Chargeable income
- RM 46,650.00
- Tax before rebate
- RM 1,299.00
- Tax rebate
- − RM 0.00
- Tax payable
- RM 1,299.00
How your tax is calculated, band by band
| Chargeable income band | Income in band | Rate | Tax |
|---|---|---|---|
| 0 – 5,000 | RM 5,000.00 | 0% | RM 0.00 |
| 5,001 – 20,000 | RM 15,000.00 | 1% | RM 150.00 |
| 20,001 – 35,000 | RM 15,000.00 | 3% | RM 450.00 |
| 35,001 – 50,000 | RM 11,650.00 | 6% | RM 699.00 |
Tax reliefs applied
- Individual reliefRM 9,000.00
- EPF contribution reliefRM 4,000.00
- SOCSO & EIS contribution reliefRM 350.00
EPF and SOCSO/EIS reliefs are estimated from your income using the same rules as our salary calculator.
Malaysia income tax rates 2026 for residents (YA 2025)
| Chargeable income | Rate | Total tax at top of band |
|---|---|---|
| 0 – 5,000 | 0% | RM 0.00 |
| 5,001 – 20,000 | 1% | RM 150.00 |
| 20,001 – 35,000 | 3% | RM 600.00 |
| 35,001 – 50,000 | 6% | RM 1,500.00 |
| 50,001 – 70,000 | 11% | RM 3,700.00 |
| 70,001 – 100,000 | 19% | RM 9,400.00 |
| 100,001 – 400,000 | 25% | RM 84,400.00 |
| 400,001 – 600,000 | 26% | RM 136,400.00 |
| 600,001 – 2,000,000 | 28% | RM 528,400.00 |
| 2,000,001 – above | 30% | — |
Resident individual rates. A RM400 tax rebate applies when chargeable income is RM35,000 or less. Source: LHDN (hasil.gov.my) — always confirm against the official schedule before filing.
How to calculate income tax in Malaysia
Income tax = tax on your chargeable income − any rebate. Chargeable income is your annual income minus your tax reliefs. In four steps: (1) add up your income for the year, (2) subtract your reliefs, (3) apply each band's rate to the part of the chargeable income inside that band and add the results, then (4) subtract the RM400 rebate if your chargeable income is RM35,000 or less. For example, RM60,000 a year less RM13,350 in reliefs leaves RM46,650 chargeable income, which gives RM1,299 tax.
Income tax in Malaysia: common questions
How is income tax calculated in Malaysia?
Your chargeable income is your annual income minus tax reliefs — for example the RM9,000 individual relief, EPF, SOCSO/EIS, lifestyle and medical reliefs. Progressive resident rates from 0% to 30% are then applied band by band, and a RM400 rebate applies if your chargeable income is RM35,000 or less.
What is the difference between PCB and income tax?
PCB (monthly tax deduction, or MTD) is the instalment your employer withholds and pays to LHDN during the year. Income tax is the final amount calculated when you file your annual return. If the PCB you paid is more than your final tax you receive a refund; if it is less, you pay the balance.
Which year of assessment do these rates apply to?
The calculator uses LHDN's resident tax rates and relief amounts for YA 2025, the income you earn in 2025 and file in 2026. When a Budget changes the rates, this page is updated — see the rate changes page for the history.