Malaysia income tax rates

What this value means

NATIVE PERIOD AND CURRENCY: bands are annual CHARGEABLE INCOME in Malaysian ringgit for a year of assessment (calendar year). Chargeable income is total income after all deductions and personal reliefs, not gross salary - every resident individual gets at least the RM9,000 individual relief, plus EPF/life insurance, medical, education, lifestyle and other reliefs, so a taxpayer's gross pay sits well above their band. VERIFIER NOTE: all ten bands were re-checked digit-by-digit against the Schedule 1 Part I structure as amended by the Finance Act 2023 and match - 0/5,000 at 0%, 5,001-20,000 at 1%, 20,001-35,000 at 3%, 35,001-50,000 at 6%, 50,001-70,000 at 11%, 70,001-100,000 at 19%, 100,001-400,000 at 25%, 400,001-600,000 at 26%, 600,001-2,000,000 at 28%, above 2,000,000 at 30%. RESIDENTS ONLY: these progressive rates apply to individuals resident under s.7 of Act 53 (broadly 182 days or more physical presence in the basis year). A NON-RESIDENT individual is taxed at a flat 30% on Malaysian-source employment and business income with no personal reliefs and no progressive scale - do not apply this table to non-residents. Knowledge-worker and expatriate incentive rates of 15% exist for approved individuals in Iskandar Malaysia, Forest City and certain approved sectors, and are not reflected here. REBATE, NOT A BAND: a resident whose chargeable income does not exceed RM35,000 receives a rebate of RM400 (RM800 for a jointly-assessed couple) under s.6A of Act 53. The rebate can extinguish the tax otherwise computed on the 1% and 3% bands, so effective tax below RM35,000 is often nil; the engine must not fold this into the rate schedule. The structure above took effect for YA 2023 under the Finance Act 2023, which cut the 35,001-50,000 band from 8% to 6%, the 50,001-70,000 band from 13% to 11% and the 70,001-100,000 band from 21% to 19%, while merging the former 100,001-250,000 (24%) and 250,001-400,000 (24.5%) bands into a single 25% band and raising 400,001-600,000 from 25% to 26% and 600,001-1,000,000 from 26% to 28%. HONEST CAVEAT ON CURRENCY: LHDN's published heading for this table reads 'Tahun Taksiran 2023, 2024 & 2025' - as at 2026-07-20 LHDN had not yet issued a separately captioned YA 2026 block. Budget 2026 (tabled 10 October 2025) and the resulting Finance Act contained no amendment to Part I of Schedule 1 for resident individuals, so these rates continue to apply for YA 2026; the value is served on that basis rather than on a YA-2026-captioned LHDN table, and should be re-checked when LHDN relabels the page. ACCESS QUIRK: only the Bahasa Malaysia path /individu/kadar-cukai/ resolves after the 2026 portal rebuild; the English equivalents under /en/individual/individual-life-cycle/... all return 404, as does the LHDN-hosted 'tax-treatment-residents-non-residents.pdf' that search engines still index. Column headings on the live page are in Malay: 'Banjaran Pendapatan' = income range, 'Kadar %' = rate.

Get it programmatically

curl https://asiaref.dev/v1/my/income-tax
# $0.001 per call — x402 on Base (USDC). No key, no signup.
# History:    curl https://asiaref.dev/v1/my/income-tax/history?from=2020-01-01
# Provenance: curl https://asiaref.dev/provenance/my/income-tax

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