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Income Tax Calculator

Calculate your Malaysian individual income tax, PCB deductions, and take-home pay under LHDN brackets.

MalaysiaIncome TaxTax Period: Calendar Year (January 1 – December 31)
Statutory source alignment verified for Calendar Year (January 1 – December 31) by Finsiva Research & Methodology (Statutory Research)
Statutory Rule & Definition• Verified for Calendar Year (January 1 – December 31)

Malaysia Income Tax Calculator: Under statutory guidelines established by Lembaga Hasil Dalam Negeri Malaysia (LHDNM), calculate your malaysian individual income tax, pcb deductions, and take-home pay under lhdn brackets. Calculations for Calendar Year (January 1 – December 31) determine precise marginal brackets, statutory rate percentages, allowable deductions, and net post-tax retained amounts.

Calculator Input

Include employment, business, rental, and other income

Your calculation results will appear here.

Enter your details above and click Calculate to see your estimated tax.

Malaysia Personal Income Tax System (LHDN Form BE/B)

The Malaysia Income Tax Calculator computes statutory tax liability under the Lembaga Hasil Dalam Negeri (LHDN) for Year of Assessment 2025/2026. Evaluating progressive resident rates from 0% to 30% after personal relief (RM 9,000) versus flat 30% non-resident tax, it delivers precision calculations under the Income Tax Act 1967.

Administered by the Inland Revenue Board of Malaysia (LHDN), personal income tax applies to all income accruing in or derived from Malaysia. Tax residents qualify for progressive tiered tax brackets ranging from 0% to 30%, generous statutory reliefs, and tax rebates (RM 400 for chargeable income up to RM 35,000), while non-residents pay a flat 30% rate without relief entitlement.

Malaysia LHDN Income Tax Computation Flow 1. Gross Earnings Employment Remuneration Base + Allowances + Bonus Monthly PCB Withholding Credited to annual liability 2. Statutory Reliefs Personal: RM 9,000 EPF / PRS / Life Ins. Medical & Lifestyle = Chargeable Income 3. Final Tax Payable Tiered 0% to 30% Less: Rebate (RM 400) Less: PCB Advance Paid = Net Refund / Balance Due

Example Calculation

Resident, RM 80,000 Annual Income, Single, 2024

Residency Status:resident
Marital Status:single
Annual Income:80000
Year of Assessment:2024

Result

Taxable Income:RM 80,000.00
Income Tax:RM 4,100.00
Effective Tax Rate:5.1%

Progressive rates with reliefs applied. First RM50k at 0%, next RM10k at 1%, next RM10k at 3%, next RM10k at 6%.

Calculation Methodology

Resident Rates

Progressive rates from 0% to 30%

For resident individuals with personal reliefs

Non-Resident Rates

Flat 30% on worldwide income

For non-residents, no personal reliefs

How to Use the Malaysia Income Tax Calculator

Understanding Results

Taxable Income: Income subject to tax after deductions.
Tax Amount: Total tax liability.
Effective Rate: Tax as a percentage of your total income.
Take-Home Pay: Income after tax.

LHDN Resident Tax Slabs (YA 2025/2026)

Progressive tax schedule applicable to tax resident individuals under the Income Tax Act 1967:

RM 0 – RM 5,000: 0% (Tax = RM 0)

RM 5,001 – RM 20,000: 1% (Max Tax = RM 150)

RM 20,001 – RM 35,000: 3% (Max Tax = RM 450)

RM 35,001 – RM 50,000: 6% (Max Tax = RM 900)

RM 50,001 – RM 70,000: 11% (Max Tax = RM 2,200)

RM 70,001 – RM 100,000: 19% (Max Tax = RM 5,700)

RM 100,001 – RM 400,000: 25% (Max Tax = RM 75,000)

RM 400,001 – RM 600,000: 26% (Max Tax = RM 52,000)

RM 600,001 – RM 2,000,000: 28% (Max Tax = RM 392,000)

Exceeding RM 2,000,000: 30%

Tax Rebate: RM 400 rebate applies if Chargeable Income does not exceed RM 35,000.

Example Calculation

Let's say you have an annual income of RM60,000.

After applying the Malaysia income tax rules and deductions, your estimated tax liability and take-home pay will be calculated automatically by the tool above. Try entering your own values to see personalized results.

Malaysian Income Tax Benchmark Scenarios

Scenario A: Entry-Level Executive (RM 36,000 Annual Salary)

Gross Income: RM 36,000 (RM 3,000/mo).
Reliefs: Basic Personal Relief RM 9,000.
Chargeable Income: RM 27,000.
Tax Computation: First RM 20k = RM 150 + next RM 7,000 @ 3% (RM 210) = RM 360.
Tax Rebate: Chargeable ≤ RM 35k → RM 400 rebate eliminates full liability.
Net Tax Payable: RM 0 (Effective Rate: 0.0%).

Scenario B: Mid-Level Manager (RM 90,000 Annual Salary)

Gross Income: RM 90,000 (RM 7,500/mo).
Reliefs: Basic Relief RM 9,000.
Chargeable Income: RM 81,000.
Tax Computation: First RM 70k = RM 3,700 + remaining RM 11k @ 19% (RM 2,090) = RM 5,790.
Effective Tax Rate: 6.43% (Take-Home: RM 84,210).

Scenario C: Senior Director (RM 240,000 Annual Salary)

Gross Income: RM 240,000 (RM 20,000/mo).
Reliefs: Basic Relief RM 9,000.
Chargeable Income: RM 231,000.
Tax Computation: First RM 100k = RM 9,400 + remaining RM 131k @ 25% (RM 32,750) = RM 42,150.
Effective Tax Rate: 17.56% (Take-Home: RM 197,850).

Tax Residency Criteria (182-Day Rule)

Determining tax residency under Section 7 of the Income Tax Act 1967:

  • Physical Presence: Taxpayer must be present in Malaysia for 182 days or more in the basis calendar year.
  • Linking Periods: Presence of less than 182 days may qualify as resident if linked to a contiguous period of 182+ consecutive days in the preceding or following year.
  • Non-Resident Tax: Non-residents are taxed at a flat 30% rate on employment income with no entitlement to personal reliefs or rebates.

Tax Slabs

Malaysia Income Tax slabs vary based on income level and taxpayer profile. Use this calculator to determine your exact liability under current rules.

Common Mistakes

  • Not updating inputs for the correct tax year.
  • Using incorrect residency or employment status.
  • Forgetting to account for all income sources.
  • Not considering eligible deductions and reliefs.

Frequently Asked Questions

What is the basic personal relief for individuals in Malaysia?
Every tax resident individual in Malaysia automatically receives a statutory personal relief of RM 9,000 on their annual LHDN return.
How does the RM 400 individual tax rebate work in Malaysia?
If your chargeable income after all reliefs does not exceed RM 35,000, LHDN grants a statutory individual tax rebate of RM 400, which directly reduces your final tax bill to zero in many cases.
What is Monthly Tax Deduction (PCB) and how does it relate to final tax?
Potongan Cukai Bulanan (PCB) is mandatory monthly payroll tax withholding deducted by employers. When filing your annual Form BE/B, PCB payments are credited against your final tax, resulting in a refund or final balance payment.
How is non-resident employment income taxed in Malaysia?
Non-residents who work in Malaysia are subject to a flat 30% tax rate on gross Malaysian employment earnings and cannot claim personal reliefs or tax rebates.
What are the tax brackets for Malaysian residents in 2025/2026?
Resident tax rates range progressively from 0% on the first RM 5,000 up to 30% for chargeable income exceeding RM 2,000,000 across 10 progressive brackets.
What is the deadline for filing Malaysian personal tax returns via MyTax?
For individuals without business income (Form BE), the MyTax e-Filing deadline is typically April 30, with a grace period to May 15. For business individuals (Form B), the deadline is June 30.

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Suggested Articles

Malaysia Income Tax Guide

LHDN Tax Reliefs Guide

MyTax e-Filing Guide

Related Country

Official Government Resources

Always verify tax calculations with the latest information from official government sources.

Educational Disclaimer

This calculator is provided for informational and educational purposes only. It does not constitute legal, financial, or tax advice. Tax laws are complex and subject to change. Always consult a qualified tax professional or your local tax authority for advice specific to your circumstances.

Finsiva Financial Editorial Board
Finsiva Financial Editorial Board
Financial Content & Tax Research

Finsiva researches tax rules and calculation parameters using official government sources and reviews financial content for accuracy, methodology, and statutory changes.