Income tax payableRM 2,451.50YA 2026 · about RM204 a month
Chargeable income
RM 58,650
Effective rate
3.4%
Reliefs claimed
Individual
−RM 9,000
EPF
−RM 4,000
SOCSO and EIS
−RM 350
Resident tax rates
Chargeable income
Rate
Your income in band
Tax
RM0 – RM5,000
0%
RM 5,000
RM 0.00
RM5,000 – RM20,000
1%
RM 15,000
RM 150.00
RM20,000 – RM35,000
3%
RM 15,000
RM 450.00
RM35,000 – RM50,000
6%
RM 15,000
RM 900.00
RM50,000 – RM70,000
11%
RM 8,650
RM 951.50
RM70,000 – RM100,000
19%
RM 0
RM 0.00
RM100,000 – RM400,000
25%
RM 0
RM 0.00
RM400,000 – RM600,000
26%
RM 0
RM 0.00
RM600,000 – RM2,000,000
28%
RM 0
RM 0.00
Above RM2,000,000
30%
RM 0
RM 0.00
EPF (up to RM4,000) and SOCSO/EIS (up to RM350) reliefs are worked out from your salary. Life insurance shares a RM7,000 cap with EPF (RM3,000 each beyond the EPF RM4,000).
Non-residents (fewer than 182 days in Malaysia) pay a flat 30% with no reliefs.
This is an estimate based on published rates, not tax or financial advice. Your payslip or assessment may differ. We are an independent site, not affiliated with any government agency.
Resident tax rates, YA 2026
Chargeable income
Rate
RM0 – RM5,000
0%
RM5,001 – RM20,000
1%
RM20,001 – RM35,000
3%
RM35,001 – RM50,000
6%
RM50,001 – RM70,000
11%
RM70,001 – RM100,000
19%
RM100,001 – RM400,000
25%
RM400,001 – RM600,000
26%
RM600,001 – RM2,000,000
28%
Above RM2,000,000
30%
Main reliefs
Relief
Limit
Individual
RM9,000 (automatic)
Spouse with no income
RM4,000
Child under 18
RM2,000 each
EPF
RM4,000
Life insurance / takaful (with EPF)
RM7,000 combined
SOCSO and EIS
RM350
Lifestyle (books, devices, internet, courses)
RM2,500
Worked example: RM72,000 a year
Annual income RM72,000, single
Chargeable income is RM 58,650: RM1,500 on the first RM50,000 plus 11% of the rest gives RM 2,451.50.
Income tax payableRM 2,451.50YA 2026 · about RM204 a month
Chargeable income
RM 58,650
Effective rate
3.4%
Reliefs claimed
Individual
−RM 9,000
EPF
−RM 4,000
SOCSO and EIS
−RM 350
Questions people ask
How much tax on RM60,000 a year?
About RM1,299 for a single person. EPF relief of RM4,000, SOCSO/EIS relief of RM350 and the RM9,000 personal relief leave chargeable income of RM46,650.
How much tax on RM100,000 a year?
About RM6,864 for a single person with only the automatic reliefs, on chargeable income of RM86,650.
What is the minimum income to pay tax in Malaysia?
After the RM9,000 personal relief and EPF relief, a single employee earning up to about RM41,000 a year pays no tax, because the RM400 rebate cancels the small amount of tax due.
How are non-residents taxed?
Individuals who are not tax-resident (generally fewer than 182 days in Malaysia in the year) pay a flat 30% on Malaysian income and cannot claim reliefs or the rebate.
This is an estimate based on published rates, not tax or financial advice. Your payslip or assessment may differ. We are an independent site, not affiliated with any government agency. Read the full disclaimer.
