What rates does this use?

It uses LHDN's resident individual schedule with 13 brackets: the first RM5,000 is taxed at 0%, rising through 1%, 3%, 6%, 11%, 19%, 25%, 26%, 28% and up to 30% on chargeable income above RM2,000,000.

What reliefs are included?

Three: the RM9,000 individual relief that every resident gets, an optional spouse relief of RM4,000, and EPF/life-insurance relief on your EPF contributions capped at RM4,000. Many other reliefs exist (lifestyle, medical, education) — add them in the 'other reliefs' field.

What is chargeable income?

Chargeable income is gross income minus all allowable reliefs. Tax is charged on this figure, not on gross income. The tool computes it from your inputs and applies the brackets to it.

Does this include the tax rebate?

Residents with chargeable income up to RM35,000 receive an RM400 individual rebate, which this tool applies. The rebate can reduce tax to zero but not below.

Is my income data sent anywhere?

No. The whole calculation runs in your browser. Your figures never leave your device.

Malaysia Income Tax Calculator

Malaysia taxes resident individuals on a progressive schedule set by the Inland Revenue Board (Lembaga Hasil Dalam Negeri, LHDN). The first slice of chargeable income is tax-free and each higher band carries a higher marginal rate, up to 30%. This free calculator applies the full 13-band schedule, deducts the standard reliefs, and shows your tax and effective rate.

How it works

The calculator first works out chargeable income:

chargeable = gross
           - 9,000  (individual relief)
           - spouse relief (if claimed, up to 4,000)
           - EPF/life relief (your EPF contribution, capped at 4,000)
           - other reliefs you enter

Then it applies LHDN’s banded schedule. Each band stores a cumulative tax amount up to its lower bound plus a marginal rate on the excess:

0       - 5,000      0%
5,000   - 20,000     1%
20,000  - 35,000     3%
35,000  - 50,000     6%
50,000  - 70,000     11%
70,000  - 100,000    19%
100,000 - 400,000    25%
400,000 - 600,000    26%
600,000 - 2,000,000  28%
Above   2,000,000    30%

Finally, if chargeable income is RM35,000 or less, an RM400 rebate is subtracted (not below zero).

Example

Gross RM60,000, no spouse, EPF RM6,600 (capped to RM4,000), no other reliefs: chargeable = 60,000 − 9,000 − 4,000 = RM47,000. Tax = RM150 (on the 5,000–20,000 band at 1%) + RM450 (20,000–35,000 at 3%) + RM720 (35,000–47,000 at 6%) = RM1,320, an effective rate of 2.2% on gross. Everything runs locally; nothing leaves your browser.