Malaysia Income Tax Calculator

Estimate annual Malaysian income tax from your income, residency, eligible reliefs and rebates. See chargeable income and a breakdown by tax bracket.

Calculator rules: YA 2025/2026

Tell us about yourself

Residency decides whether progressive rates or the flat non-resident rate applies.

Confirm residency under section 7; linked periods and permitted absences can also apply. This tool does not determine non-resident short-employment exemptions or special-rate incentives.

Year of assessment

Tax residency status

Malaysian tax residentIn Malaysia ≥182 days this year. Progressive 0–30% rates with reliefs & rebates.Non-residentFlat 30% on income, no personal reliefs.

Marital status

SingleMarried

This tool uses separate assessment and can allow relief for a spouse with no income. Joint assessment and first-home loan interest relief are not modelled.

Qualifying children for a full ordinary relief claim

RM2,000 per qualifying child. Shared claims, higher-education rates and disabled-child rates are not modelled.

How to calculate your annual income tax

Choose your tax residency and family profile. The 182-day rule is one of several residency tests; check HASiL guidance if your situation spans countries.
Enter annual employment income and any business profits, net rental income or other taxable income.
Enter eligible relief amounts and zakat. Each listed relief is capped using the current calculator rules; check the assessment year's eligibility and sub-limits yourself.
Review chargeable income, tax by bracket and rebates. This is estimated annual tax, before subtracting PCB already paid.

Assumptions and estimate limits

The calculator uses one configured rule set for the assessment years shown on this page, rather than a separate rule set for each year. It covers the listed relief categories, not every possible deduction. It does not calculate a refund or balance after previous PCB payments. Check year-specific conditions before filing.

Example: annual tax on RM60,000 employment income

This example assumes a single resident with automatic reliefs and EPF only, with no zakat or additional reliefs.

EPF relief: RM 4,000.00. Chargeable income: RM 47,000.00.

Estimated annual tax: RM 1,320.00

Check the official sources

Check the applicable assessment year and eligibility conditions. Calculator estimates do not replace the official schedules or guidance.

Read the Malaysian tax and salary guides