Malaysia public holidays 2026, VAT rate and tax data
Malaysia: 18 public holidays in 2026 (next: Deepavali, 8 Nov 2026); corporate tax rate 24%; minimum wage 1700 MYR/month; policy interest rate 2.75%; inflation rate (CPI) 1.8%.
13 series, each cited to the official source it was verified against; most recently verified 28 Oct 2026. Currency MYR.
verified recentlyre-verification due soonstaleColour is the age of the last check against the series' own update cycle.
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{ "country": "MY", "series": "policy-rate", "value": 2.75, "unit": "percent", "effective_from": "2025-07-09", "last_confirmed": "2026-10-16", "source": { "name": "Bank Negara Malaysia, Monetary Policy Committee decision of 9 July 20…", "url": "https://www.bnm.gov.my/monetary-stability/opr-decisions" } }
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Malaysia public holidays 2026
18 days in 2026; next: Deepavali on 8 Nov 2026. Official source: Jadual Hari Kelepasan Am Persekutuan 2026, issued by Bahagian Kabinet, Perlembagaan dan… · last verified 20 Jul 2026
Fixed by law 2 Confirmed 12 Substitute 4
| Date | Holiday | Status | Source |
|---|---|---|---|
| 17 Feb 2026 Tue | Chinese New Year (Tahun Baharu Cina) | Confirmed | Jadual Hari Kelepasan Am Persekutuan… |
| 18 Feb 2026 Wed | Chinese New Year (Second Day) | Confirmed | Jadual Hari Kelepasan Am Persekutuan… |
| 20 Mar 2026 Fri | Additional public holiday for Hari Raya Aidilfitri declared under s.8, Holidays Act 1951 |
Substitute | Jadual Hari Kelepasan Am Persekutuan… |
| 21 Mar 2026 Sat | Hari Raya Aidilfitri (Hari Raya Puasa) | Confirmed | Jadual Hari Kelepasan Am Persekutuan… |
| 22 Mar 2026 Sun | Hari Raya Aidilfitri (Second Day) | Confirmed | Jadual Hari Kelepasan Am Persekutuan… |
| 23 Mar 2026 Mon | Substitute holiday for Hari Raya Aidilfitri (Second Day) | Substitute | Jadual Hari Kelepasan Am Persekutuan… |
| 1 May 2026 Fri | Labour Day (Hari Pekerja) | Fixed by law | Jadual Hari Kelepasan Am Persekutuan… |
| 27 May 2026 Wed | Hari Raya Haji (Hari Raya Qurban) | Confirmed | Jadual Hari Kelepasan Am Persekutuan… |
| 31 May 2026 Sun | Wesak Day (Hari Wesak) | Confirmed | Jadual Hari Kelepasan Am Persekutuan… |
| 1 Jun 2026 Mon | Birthday of the Yang di-Pertuan Agong | Confirmed | Jadual Hari Kelepasan Am Persekutuan… |
| 2 Jun 2026 Tue | Substitute holiday for Wesak Day | Substitute | Jadual Hari Kelepasan Am Persekutuan… |
| 17 Jun 2026 Wed | Awal Muharram (Maal Hijrah) | Confirmed | Jadual Hari Kelepasan Am Persekutuan… |
| 25 Aug 2026 Tue | Birthday of the Prophet Muhammad (Maulidur Rasul) | Confirmed | Jadual Hari Kelepasan Am Persekutuan… |
| 31 Aug 2026 Mon | National Day (Hari Kebangsaan / Merdeka) | Confirmed | Jadual Hari Kelepasan Am Persekutuan… |
| 16 Sep 2026 Wed | Malaysia Day (Hari Malaysia) | Confirmed | Jadual Hari Kelepasan Am Persekutuan… |
| 8 Nov 2026 Sun | Deepavali | Confirmed | Jadual Hari Kelepasan Am Persekutuan… |
| 9 Nov 2026 Mon | Substitute holiday for Deepavali | Substitute | Jadual Hari Kelepasan Am Persekutuan… |
| 25 Dec 2026 Fri | Christmas Day (Hari Krismas) | Fixed by law | Jadual Hari Kelepasan Am Persekutuan… |
Status is read from the record: fixed by law follows from a standing rule (a fixed date or the Easter computus); confirmed is dated in the cited official calendar and not flagged provisional; estimated is provisional or moon-sighting dependent; substitute stands in for a statutory day that fell on a weekend or was moved. Hover a status for the reason.
Every current Malaysia value
Rate schedules and breakdowns
Withholding tax rates
0–15% across 4 withholding taxes — no single rate · in force from — · Official source: Income Tax Act 1967 [Act 53], consolidated text 'As At 01-01-2026' published by… · last verified 19 Oct 2026
Rates by payment type
| key | label | rate | applies to | Source |
|---|---|---|---|---|
| dividends | Dividends | 0 | dividends paid by Malaysian companies to any shareholder, resident or non-resident | Income Tax Act 1967 [Act 53]… |
| A structural zero: no dividend withholding head exists. Separately, from YA2025 a 2% dividend tax applies to individual shareholders (including non-resident individuals) on chargeable dividend income over RM100,000 - collected by assessment, NOT withheld from the payment… | ||||
| interest | Interest (s.109) | 15 | interest derived from Malaysia paid to non-residents | Income Tax Act 1967 [Act 53]… |
| Exemptions exist in domestic law, e.g. interest paid to non-residents on funds placed with banks licensed in Malaysia is exempt - hence the 0/15 presentation in some tables. | ||||
| royalties | Royalties (s.109) | 10 | royalties derived from Malaysia paid to non-residents | Income Tax Act 1967 [Act 53]… |
| special-classes-services | Special classes of income - services, installation, movable-property rent (s.109B) | 10 | s.4A special classes of income paid to non-residents: fees for technical advice, assistance or services; fees for installation/operation services on supplied plant and machinery; rent or other payments for use of movable property | Inland Revenue Board of Malaysia… |
| Since 17 January 2017, s.4A(i)/(ii) service fees are within scope wherever the services are performed (onshore or offshore); an exemption order later restored relief for services performed entirely outside Malaysia (Income Tax (Exemption) (No. 9) Order 2017) - scope, not rate… | ||||
Personal Income Tax
0–30% across 10 bands · in force from 2023-01-01 · Official source: Lembaga Hasil Dalam Negeri Malaysia (Inland Revenue Board), Kadar Cukai -… · last verified 20 Jul 2026
| min | max | rate |
|---|---|---|
| 0 | 5000 | 0 |
| 5001 | 20000 | 1 |
| 20001 | 35000 | 3 |
| 35001 | 50000 | 6 |
| 50001 | 70000 | 11 |
| 70001 | 100000 | 19 |
| 100001 | 400000 | 25 |
| 400001 | 600000 | 26 |
| 600001 | 2000000 | 28 |
| 2000001 | — | 30 |
Statutory social-insurance contributions
0.4–24% across 8 contribution branches · in force from 2025-10-01 · Official source: Employees Provident Fund Act 1991 (Act 452), s. 43(1) and the Third Schedule… · last verified 11 Aug 2026 secondary
| key | label | rate total | rate employee | rate employer | unit | base | currency |
|---|---|---|---|---|---|---|---|
| epf_below_60_upto_5000 | Employees Provident Fund (EPF) / Kumpulan Wang Simpanan Pekerja (KWSP) — Malaysian citizen or permanent resident, below age 60, monthly wages RM5,000 or less | 24 | 11 | 13 | percent | "Wages" as defined in section 2 of the EPF Act 1991 — all remuneration in money due under the contract of service, including salary, bonus, commission, allowances and payment for leave. EXCLUDED: service charge, overtime payment, gratuity, retirement benefit, retrenchment/lay-off/termination benefits, travelling allowance, and any employer contribution to a pension or provident fund. NO WAGE CEILING: EPF is payable on the whole of wages however high. For wages up to RM20,000 a month the contribution is the FIXED CASH AMOUNT in the Third Schedule for the applicable RM20 wage band, not the percentage applied to actual wages. | MYR |
| THE EMPLOYER RATE IS HIGHER THAN THE EMPLOYEE RATE AND STEPS DOWN AT RM5,000 — this is the opposite of the intuitive direction and the commonest Malaysian error. Employer 13% at or below RM5,000 a month, 12% above it; the employee stays at 11% throughout. So an employee on… | |||||||
| epf_below_60_above_5000 | EPF — Malaysian citizen or permanent resident, below age 60, monthly wages above RM5,000 | 23 | 11 | 12 | percent | Same "wages" definition as the band below. No ceiling. Third Schedule fixed amounts apply up to RM20,000 a month; above that the percentages are applied directly. | MYR |
| THE STEP IS ON THE EMPLOYER SIDE ONLY. The employee rate is 11% on both sides of the RM5,000 line; only the employer moves, from 13% to 12%. The threshold is tested on the month's wages, so an employee whose pay crosses RM5,000 only in bonus months will see the employer rate… | |||||||
| epf_age_60_and_above | EPF — Malaysian citizen or permanent resident, aged 60 and above | 4 | 0 | 4 | percent | Same "wages" definition. No ceiling. Third Schedule fixed amounts apply up to RM20,000 a month. | MYR |
| THE EMPLOYEE STOPS CONTRIBUTING ENTIRELY AT 60 BUT THE EMPLOYER DOES NOT. Employee 0%, employer 4%. An engine that simply switches EPF off at 60 leaves the employer in default; one that keeps deducting 11% is unlawfully deducting from a member who owes nothing. The transition is… | |||||||
| epf_non_citizen | EPF — non-Malaysian citizen employees (foreign workers), mandatory since 1 October 2025 | 4 | 2 | 2 | percent | Same "wages" definition as for citizens. No ceiling. | MYR |
| NEW OBLIGATION — IT DID NOT EXIST BEFORE 1 OCTOBER 2025 AND IS MISSING FROM EVERY PRE-2026 MALAYSIAN PAYROLL TABLE. Before that date a non-citizen employee's EPF was voluntary, with the employer's contribution a token flat RM5 a month where the employee elected in. It is now… | |||||||
| socso_first_category | SOCSO / PERKESO — First Category: Employment Injury Scheme and Invalidity Scheme (employees under 60) | 2.25 | 0.5 | 1.75 | percent | Monthly wages, capped at a wage ceiling of RM6,000 a month with effect from 1 October 2024. The contribution is taken from a BRACKETED TABLE of fixed cash amounts in the Third Schedule to the Act, not by applying the percentage to actual wages. At the RM6,000 ceiling the monthly contribution is RM104.65 employer plus RM29.90 employee, RM134.55 in total. | MYR |
| THE PERCENTAGES ARE DESCRIPTIVE, THE TABLE IS OPERATIVE, AND THE DIFFERENCE IS VISIBLE. 1.75% of RM6,000 is RM105 and 0.5% of RM6,000 is RM30, but the Third Schedule's top bracket prescribes RM104.65 and RM29.90 — because the brackets are computed on a point within each wage… | |||||||
| socso_second_category | SOCSO / PERKESO — Second Category: Employment Injury Scheme only (employees aged 60 and above, and those first insured after 55) | 1.25 | 0 | 1.25 | percent | Monthly wages capped at RM6,000 a month, taken from the Third Schedule bracketed table. At the ceiling the monthly contribution is RM74.75, borne entirely by the employer. | MYR |
| EMPLOYER-ONLY — the employee contributes nothing. Applies to employees aged 60 and above, and to employees who were first registered as insured persons after attaining the age of 55. Cover is EMPLOYMENT INJURY ONLY: the Invalidity Scheme falls away, which is why the rate drops… | |||||||
| eis | Employment Insurance System (EIS) / Sistem Insurans Pekerjaan (SIP) | 0.4 | 0.2 | 0.2 | percent | Monthly wages capped at RM6,000 a month with effect from 1 October 2024, taken from the bracketed table in the Second Schedule to the Act. At the ceiling the monthly contribution is RM11.90 from each of employer and employee, RM23.80 in total. | MYR |
| THE ONLY EQUALLY-SPLIT SCHEME IN MALAYSIAN PAYROLL — 0.2% each side, genuinely matched. As with SOCSO, the Second Schedule table is operative and the percentage is descriptive: 0.2% of RM6,000 is RM12.00 but the schedule's top bracket prescribes RM11.90. NARROWER SCOPE THAN… | |||||||
| hrd_corp_levy | Human Resources Development Corporation levy / Levi HRD Corp — employer-only | 1 | 0 | 1 | percent | Monthly wages, being basic salary plus fixed allowances (or other emoluments of a like nature), of each Malaysian employee. There is NO CEILING on the levy base. The rate served is the standard rate for a registered employer with 10 or more Malaysian employees. | MYR |
| EMPLOYER-ONLY AND NEVER A PAYROLL DEDUCTION. Frequently omitted from Malaysian cost-of-employment models even though at 1% uncapped it can exceed the entire SOCSO and EIS employer cost for a mid-to-high earner. TWO RATES AND AN EMPLOYER-SIZE TEST: 1% where the employer has 10 or… | |||||||
BNM Kuala Lumpur USD/MYR Reference Rate
4.0818 USD; 1 currencies held · in force from 2026-10-28 · Official source: Bank Negara Malaysia · last verified 28 Oct 2026
| currency | rate |
|---|---|
| USD | 4.0818 |
Tax filing deadlines
4 deadline rules · in force from — · Official source: 4 rules, each cited to its own official source; series-level citation is the… · last verified 28 Oct 2026
| key | tax | obligation | label | frequency | applies to | confidence | last confirmed | Source |
|---|---|---|---|---|---|---|---|---|
| sst-return-bimonthly | vat | return_and_payment | Sales Tax / Service Tax — SST-02 return and payment, two-month taxable period | bimonthly | Registered manufacturers (sales tax) and registered persons (service tax) | primary | 2026-10-28 | Filing Tax Returns |
| Two-month taxable periods are aligned to the registrant's financial year end: even FYE months give periods ending Feb/Apr/Jun/Aug/Oct/Dec, odd FYE months give periods ending Jan/Mar/May/Jul/Sep/Nov (page tables). Hence tax_year basis with year_end_variable; re-anchor year_end to… | ||||||||
| mtd-pcb-monthly | paye | return_and_payment | Monthly Tax Deduction (MTD/PCB) — remittance and MTD data (e-PCB / e-Data PCB / e-CP39) | monthly | Employers making monthly tax deductions from employees' remuneration | primary | 2026-10-28 | Employer's Responsibilities… |
| The MTD statement/data is submitted through e-PCB, e-Data PCB or e-CP39 with the payment. The employer's annual return (Form E, with C.P.8D) is due 31 March of the following year (same page) — not modelled as it remits no tax. | ||||||||
| cp204-instalments-monthly | cit | provisional_payment | CP204 estimated tax — monthly instalments | monthly | Companies, LLPs, trusts and co-operatives already in operation (subsection 107C(5) ITA) | primary | 2026-10-28 | Estimated Tax (Anggaran Cukai) |
| HASiL: equal monthly instalments, number = months in the basis period, starting from the 2nd month of the basis period (schedule: basis period from 01/01/2023 → instalments begin Feb 2023). Encoded as the 15th of the month after each month of the basis period, giving 12… | ||||||||
| form-c-annual | cit | return | Company income tax return (Form C) | annual | Companies (Form C) | primary | 2026-10-28 | Company (Syarikat) |
| Encoded as the last day of the 7th month after the accounting year end (exact for month-end year ends). HASiL administratively allows a further one-month grace for e-filing (not on the cited page; not modelled). Any balance of tax over the CP204 instalments is payable by the… | ||||||||
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