How it is calculated
Chargeable income = gross income − total reliefs. Tax is worked out using the resident progressive rates for YA2025, which are unchanged for YA2026.
| Chargeable income (RM) | Rate |
|---|---|
| 0 – 5,000 | 0% |
| 5,001 – 20,000 | 1% |
| 20,001 – 35,000 | 3% |
| 35,001 – 50,000 | 6% |
| 50,001 – 70,000 | 11% |
| 70,001 – 100,000 | 19% |
| 100,001 – 400,000 | 25% |
| 400,001 – 600,000 | 26% |
| 600,001 – 2,000,000 | 28% |
| Above 2,000,000 | 30% |
The individual relief of RM9,000 is applied automatically, and the caps on other reliefs are shown in the field hints. A rebate of RM400 applies when chargeable income is RM35,000 or less, plus another RM400 when spouse relief is claimed. Zakat is a rebate, limited to the tax payable.
This calculator covers the main reliefs only. Other reliefs such as first-home loan interest, disability equipment and breastfeeding equipment are not included.
Worked example
Income of RM50,000 with RM15,000 of reliefs (individual RM9,000 + EPF RM4,000 + lifestyle RM2,000):
- Chargeable income: RM50,000 − RM15,000 = RM35,000
- Tax before rebates: RM600
- Rebate: RM400
- Tax payable: RM200
Why your number may differ
Reliefs that are not in this calculator would lower your tax further. Income types other than employment are not counted. PCB already deducted by your employer is a prepayment against this tax, so it can determine whether you pay a balance or receive a refund.