Malaysia Income Tax Calculator
Estimate your YA2025 Malaysian resident income tax using LHDN's progressive brackets, the automatic personal relief, and the low-income rebate.
What this calculator does
Estimates your Malaysian resident income tax for YA2025, applying LHDN's progressive brackets to your chargeable income after reliefs, plus the RM400 low-income rebate if you qualify.
Who this is for
Malaysian tax residents estimating their annual tax bill, anyone comparing a job offer, or people wanting to understand the difference between gross salary and the much lower chargeable income their tax is actually based on.
How this calculator works
Uses LHDN's YA2025 resident progressive rate table (0% up to RM5,000, rising to 30% above RM2,000,000), applied to chargeable income after the automatic RM9,000 individual relief plus any additional reliefs you enter (EPF, insurance, lifestyle, etc.). A RM400 rebate then applies if chargeable income doesn't exceed RM35,000, coming directly off the calculated tax.
Worked example
RM78,000 gross income, no additional reliefs entered beyond the automatic RM9,000: chargeable income = RM78,000 − RM9,000 = RM69,000. This falls in the RM50,000–RM70,000 bracket: RM1,500 base + 11% × (69,000 − 50,000) = RM1,500 + (11% × 19,000) = RM1,500 + RM2,090 = RM3,590 total tax, an effective rate of about 4.6% on gross income — well below the 11% marginal bracket rate.
Where your income goes
Run the calculator above to see the tax vs. take-home split.
YA2025 tax bracket breakdown
Run the calculator above to see your income split across brackets.
Common mistakes
- Confusing gross salary with chargeable income. Malaysia's brackets apply to chargeable income — gross income minus all reliefs — which for a typical salaried employee is RM15,000–30,000 lower than gross pay.
- Missing the RM400 rebate cliff. The rebate only applies if chargeable income is RM35,000 or below; it does not phase out, so crossing that line by even RM1 removes the full RM400.
- Forgetting dividends and share gains are tax-free. Malaysia exempts single-tier dividends and share/ETF capital gains entirely from personal income tax — don't add them to your taxable income by mistake.
- Not claiming all eligible reliefs. Beyond the automatic RM9,000 relief, EPF contributions, life insurance, lifestyle expenses, and several other categories can meaningfully lower chargeable income if properly claimed — many taxpayers under-claim simply by not tracking eligible expenses through the year.
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Frequently Asked Questions
Why is my chargeable income so much lower than my gross salary?
Every resident gets an automatic RM9,000 individual relief, and additional reliefs for EPF contributions, insurance, lifestyle expenses, and more can lower it further. For a typical salaried employee, chargeable income often ends up RM15,000-30,000 below gross annual salary.
What tax year does this use?
Year of Assessment 2025 (income earned in 2025, filed via e-Filing in 2026), using the current LHDN progressive resident rate table.
What if I'm not a tax resident?
Non-residents pay a flat 30% on Malaysian-source income with no reliefs or rebates — this calculator only models resident rates, which apply if you spend 182+ days in Malaysia in the year.
Does this include EPF or other reliefs?
Only the automatic RM9,000 individual relief is applied by default, plus whatever you enter manually. Real chargeable income is usually lower after EPF, insurance, and lifestyle reliefs, so your actual tax is likely less than this estimate.