Malaysia Personal Income Tax Calculator (Resident)
Estimate your annual tax based on progressive resident rates and common reliefs. Values are in Malaysian Ringgit (RM).
Disclaimer: This tool is for education and planning only. Tax laws change, and your final payable tax may differ based on official LHDN rules and your full tax profile.
How this Malaysia income tax calculator works
This calculator estimates personal income tax for a resident individual in Malaysia. It applies a progressive tax system, which means different portions of your chargeable income are taxed at different rates. It also includes commonly used relief categories to give you a practical planning estimate.
If you are salaried, this can help you compare your estimated annual tax with your monthly PCB deduction and avoid surprises during e-Filing.
Step-by-step tax formula
1) Start with annual employment income
Enter your gross annual employment income (salary, bonuses, commissions, and taxable allowances). This is the starting point before reliefs.
2) Subtract personal and other reliefs
The calculator automatically includes personal relief of RM 9,000, then adds your selected reliefs such as EPF/life insurance, SOCSO/EIS, lifestyle, medical insurance, education fees, spouse, and children.
3) Compute chargeable income
Chargeable income = Annual income - Total reliefs. If the result is below zero, it is treated as zero.
4) Apply progressive tax rates
Tax is calculated by brackets. Lower bands are taxed first at lower rates, then higher bands at higher rates.
5) Apply rebates
This tool applies a low-income individual rebate (where applicable) and subtracts zakat/fitrah rebate entered by you.
Resident progressive tax bands used in this calculator
- First RM 5,000: 0%
- RM 5,001 to RM 20,000: 1%
- RM 20,001 to RM 35,000: 3%
- RM 35,001 to RM 50,000: 6%
- RM 50,001 to RM 70,000: 11%
- RM 70,001 to RM 100,000: 19%
- RM 100,001 to RM 400,000: 25%
- RM 400,001 to RM 600,000: 26%
- RM 600,001 to RM 2,000,000: 28%
- Above RM 2,000,000: 30%
Common reliefs to plan for
Reliefs can significantly lower your chargeable income. Keep receipts and records for all claims. Typical categories include:
- EPF and life insurance contributions
- SOCSO and EIS contributions
- Lifestyle purchases and subscriptions under qualifying rules
- Medical insurance premiums
- Self-education fees
- Spouse and child-related reliefs
Example estimate
Suppose your annual income is RM 90,000, and your total reliefs are RM 21,850. Your estimated chargeable income becomes RM 68,150. The calculator then applies each tax bracket progressively to produce your annual tax estimate, then shows your monthly equivalent for budgeting.
Tips to reduce tax legally in Malaysia
- Maximize reliefs you are genuinely eligible for.
- Contribute consistently and keep proper contribution records.
- Track claimable expenses throughout the year, not just during filing season.
- Review your PCB deductions versus expected annual liability.
- File on time and verify all entries before submission.
Frequently asked questions
Is this the same as my final LHDN assessment?
No. It is an estimate. Your final tax depends on your complete income profile, actual eligibility of claims, and the official rules for the relevant year of assessment.
Can I use this if I have business income?
This page is designed primarily for salary-based planning. If you have business, rental, foreign-source, or other complex income, consult a qualified tax professional.
Does the calculator include every possible relief?
No. It covers common ones to keep the tool practical and easy to use. Use the "Other Approved Reliefs" field for additional eligible claims, then verify against current LHDN guidance.