🧾 Income Tax Calculator

Calculate Malaysia personal income tax YA2024/2025

RM

Personal Reliefs

Self & familyRM 9,000
Jumlah Relief / Total ReliefRM 9,000

2024 Tax Brackets

RM 0 – RM 5,0000%
RM 5,001 – RM 20,0001%
RM 20,001 – RM 35,0003%
RM 35,001 – RM 50,0008%
RM 50,001 – RM 70,00013%
RM 70,001 – RM 100,00021%
RM 100,001 – RM 400,00024%
RM 400,001 – RM 600,00024.5%
RM 600,001 – RM 1,000,00025%
Melebihi RM 1,000,00026%

Estimates only. For accurate calculations, refer to LHDN MyTax.

Malaysia Income Tax Calculator Guide

This Income Tax Calculator helps individuals in Malaysia estimate how much personal income tax they owe for the assessment year. By entering your annual gross income and the reliefs you are eligible to claim, the calculator shows your chargeable income, total annual tax, effective tax rate, and an estimated monthly Monthly Tax Deduction (PCB). It is useful for financial planning, estimating bonuses, or simply understanding how much tax is taken from your salary.

Using it is straightforward. First, enter your annual gross income — the total of your employment income before any deductions. Then tick or fill in the reliefs you qualify for: the RM9,000 self relief is already counted automatically, and you can add spouse relief, children, EPF contributions, life and medical insurance, self-education, lifestyle, and parents' medical expenses. Each relief has a maximum limit enforced by the calculator. When you are done, press the 'Calculate Tax' button to view the results.

Tax calculation in Malaysia works progressively. This means your total reliefs are deducted from gross income to obtain your chargeable income. That chargeable income is then broken into several brackets, where each bracket is taxed at an increasingly higher rate. The first RM5,000 is tax-free (0%), the next bands are taxed at 1%, 3%, 8% and so on up to the top rate for very high incomes. Only the portion of income within each bracket is taxed at that bracket's rate — not your entire income.

The effective rate shown is the actual percentage of tax relative to your gross income, and it is usually far lower than the top bracket rate because of the progressive nature of the system. The estimated monthly PCB is calculated by dividing the annual tax by 12. The actual PCB deducted by employers under the official Inland Revenue Board (LHDN) schedule may differ slightly, as it accounts for additional factors such as monthly contributions and rebates.

In the Malaysian context, tax reliefs play a big role in reducing the tax burden of middle-income earners. Keeping receipts for expenses such as books, devices, insurance and parents' medical treatment can save significant tax when claimed as reliefs. Many taxpayers also make additional contributions to EPF or PRS to reduce their chargeable income.

Keep in mind that this calculator provides estimates only, based on general rates and relief limits for YA2024/2025. The official computation, tax rebates (such as the individual rebate for low chargeable income), and your personal circumstances may change the actual amount. For official filing and accurate calculation, use the LHDN MyTax portal or seek advice from a qualified tax adviser.

Frequently Asked Questions

What is a personal income tax relief?+

A personal relief is an amount allowed to be deducted from your gross income before tax is calculated. Examples include the RM9,000 self relief, EPF contributions, insurance, education and parents' medical expenses. The more eligible relief you claim, the lower your chargeable income and therefore the tax payable.

How is Malaysian income tax calculated?+

Tax is calculated progressively using tiered rates. First, total reliefs are deducted from gross income to obtain chargeable income. That chargeable income is then split into brackets, with each bracket taxed at a different rate — from 0% on the first RM5,000 up to the top rate for very high incomes.

What is chargeable income?+

Chargeable income is your annual gross income after deducting all allowed reliefs and deductions. This is the figure actually used to compute tax according to the rate brackets. If your total reliefs exceed your gross income, chargeable income becomes zero and no tax is charged.

What is PCB and how does it relate to income tax?+

PCB (Potongan Cukai Berjadual), also called MTD, is the monthly tax deduction an employer takes from salary and remits to LHDN on the employee's behalf. The PCB estimate on this page is simply annual tax divided by 12, so it is a rough guide only — actual PCB under LHDN's official schedule may differ.

Who needs to file income tax in Malaysia?+

Generally, individuals earning above the annual taxable threshold are required to register and file a tax return with LHDN. Even if your tax is estimated at zero after reliefs, you may still need to file if your annual income exceeds a certain level. Refer to LHDN MyTax for the current requirements.

Are this calculator's results accurate for official filing?+

No. This calculator provides estimates only, based on general rates and relief limits to help you plan. The actual computation depends on your personal circumstances, tax rebates, and the latest rules. For official calculation and filing, please use the LHDN MyTax portal or consult a tax adviser.

Tax rate reference: hasil.gov.my (LHDN)