Assessment Year 2020
Chargeable Income
Calculations (RM)
Rate %
Tax(RM)
0 - 5,000
On the First 5,000
0
5,001 - 20,000
On the First 5,000 Next 15,000
1
0 150
20,001 - 35,000
On the First 20,000 Next 15,000
3
150 450
35,001 - 50,000
On the First 35,000 Next 15,000
8
600 1,200
50,001 - 70,000
On the First 50,000 Next 20,000
14
1,800 2,800
70,001 - 100,000
On the First 70,000 Next 30,000
21
4,600 6,300
100,001 - 250,000
On the First 100,000 Next 150,000
24
10,900 36,000
250,001 - 400,000
On the First 250,000 Next 150,000
24.5
46,900 36,750
400,001 - 600,000
On the First 400,000 Next 200,000
25
83,650 50,000
600,001 - 1,000,000
On the First 600,000 Next 400,000
26
133,650 104,000
1,000,001 - 2,000,000
On the First 1,000,000 Next 1,000,000
28
237,650 280,000
Exceeding 2,000,000
On the First 2,000,000 Next ringgit
30
517,650 ..........
Assessment Year 2018-2019
133,650 104,00
Exceeding 1,000,000
On the First 1,000,000 Next ringgit
237,650 ..........
Assessment Year 2016 & 2017
On the First 2,500
5
150 750
10
900 1,500
16
2,400 3,200
5,600 6,300
11,900 36,000
47,900 36,750
84,650 50,000
134,650 104,00
238,650 ..........
Assessment Year 2015
0 - 2500
2,501 - 5,000
Next 2,500
5,001 - 10,000
On the First 5,000 Next 5,000
0 50
10,001 - 20,000
On the First 10,000 Next 10,000
50 100
100,001 - 150,000
On the First 100,000 Next 50,000
11,900 12,000
150,001 - 250,000
On the First 150,000 Next 100,000
23,900 24,000
Exceeding 400,000
On the First 400,000 Next RM
84,650 ..........
Assessment Year 2013 & 2014
0-2500
2,501-5,000
5,001-10,000
2
0 100
10,001-20,000
100 200
20,001-35,000
6
300 900
35,001-50,000
11
1,200 1,650
50,001-70,000
19
2,850 3,800
70,001-100,000
6,650 7,200
Exceeding 100,000
On the First 100,000 Next RM
13,850 ..........
Assessment Year 2010, 2011 & 2012
25 150
175 300
7
475 1,050
12
1,525 1,800
3,325 3,800
7,125 7,200
14,325 ..........
Assessment Year 2009
100,001-150,000
27
14,325 13,500
150,001-250,000
27,825 27,000
Exceeding 250,000
On the First 250,000 Next RM
54,825 ..........
Assessment Year 2008
On the first 35,000 Next 15,000
13
1,525 1,950
3,475 3,800
7,275 7,200
14,475 13,500
27,975 27,000
54,975 ..........