Income tax calculator for Malaysian residents

How the bands work

You are not taxed on your pay. You are taxed on chargeable income: pay minus reliefs. That figure is cut into slices. The first RM5,000 is taxed at 0%. The next RM15,000 (up to RM20,000) is taxed at 1%, the next RM15,000 at 3%, and so on, rising to 30% on chargeable income above RM2,000,000. Each rate applies only to the slice inside its band.

Worked example from the calculator's first case: RM60,000 of pay, only the automatic RM9,000 individual relief. Chargeable income is RM51,000. The first RM50,000 comes to RM1,500 under LHDN's table, and the last RM1,000 is taxed at 11%, which is RM110. Tax: RM1,610, or 2.7% of the RM60,000.

Reliefs most people miss

• Lifestyle, up to RM2,500. Books, a phone, tablet or computer, an internet bill in your name, and skill courses. Sports gear and gym fees are a separate extra RM1,000.
• Education and medical insurance, up to RM4,000. LHDN raised it from RM3,000 (YA 2024) to RM4,000 for YA 2025.
• Life insurance or takaful plus EPF share one RM7,000 cap. EPF counts up to RM4,000 of it and insurance up to RM3,000. The calculator holds them to the cap together.
• Children. RM2,000 for each unmarried child under 18, and RM8,000 for each child 18 or over in approved higher education. These are per child.
• Parents' medical and care, up to RM8,000. A medical practitioner must certify the condition.
• SSPN net savings, up to RM8,000 and PRS, up to RM3,000.
• Not in the calculator:disabled individual, disabled spouse or child, equipment for disabled family members, child care for a disabled child, breastfeeding equipment, and first-home loan interest. LHDN's relief table has all 22. If one applies to you, subtract it from the income you enter.

Reliefs come off your income before the bands apply, so at a 19% rate every RM1,000 of relief saves about RM190, and at 6% about RM60. They are worth more to higher earners.

Rebates come off the tax, not the income

If your chargeable income is RM35,000 or less, you get a RM400 rebate, taken straight off the tax (Income Tax Act 1967, section 6A). At exactly RM35,000 the tax is RM600, so the rebate takes it to RM200. One ringgit over and the rebate is gone. If your spouse has no income, LHDN's rebate table adds another RM400, RM800 in total; the calculator applies it when you claim spouse relief. Zakat and fitrah you paid also come off the tax ringgit for ringgit, up to the tax charged.

Residents and non-residents

Residency is about days, not passports. Under section 7 of the Act, being in Malaysia 182 days or more in the year makes you resident; shorter stays can still count if they link to a 182-day stay in the year before or after. Residents get the bands and reliefs above. Non-residents pay a flat 30%. Check LHDN's residence rules if your case is borderline.

Filing and paying

For employment income, LHDN's reporting periods are on or before 30 April if you file on paper and on or before 15 May if you file online with e-Filing, in the year after the year of assessment. So income earned in 2026 (YA 2026) is reported in 2027. LHDN notes the online date can change, so confirm it on the reporting periods page. Any tax still owing after the PCB taken from your pay is due by the same dates (LHDN).

Which year this covers

The rates and relief caps here are LHDN's YA 2025 figures. LHDN had published no YA 2026 table when we checked on 11 October 2026, and its band schedule was identical for YA 2023, 2024 and 2025. If LHDN changes anything for YA 2026, this page will move with it.

Budget 2027: proposals, not law

The Ministry of Finance's Budget 2027 tax annex proposes, from YA 2027: individual relief up from RM9,000 to RM12,000; the 19% band (RM70,001 to RM100,000) cut to 18%; the 25% band split so that RM100,001 to RM150,000 is taxed at 24%; and the 30% rate starting above RM1,000,000 instead of RM2,000,000. These are proposals until the Finance Bill passes, and none of them is in the calculator. See the annex.