Year Assessment 2023 - 2024

• Company with paid up capital not more than RM2.5 million and gross business income of not more than RM50 million
  • On first RM150,000 (15%)
  • RM150,001 to RM600,000 (17%)
  • RM600,001 and Subsequent Balance (24%)
• Company other than the above category (24%)

Year Assessment 2020 - 2022

• Company with paid up capital not more than RM2.5 million and gross business income of not more than RM50 million
  
  • On first RM600,000 (17%)
  • Subsequent Balance (24%)
• Company other than the above category (24%)

Year of Assessment 2019

• Company with paid up capital not more than RM2.5 million
  • On first RM500,000 (17%)
  • Subsequent Balance (24%)
• Company with paid up capital more than RM2.5 million (24%)

Year Assessment 2017 - 2018

• Company with paid up capital not more than RM2.5 million
  • On first RM500,000 (18%)
  • Subsequent Balance (24%)
• Company with paid up capital more than RM2.5 million (24%)

Year of Assessment 2016

• Company with paid up capital not more than RM2.5 million
  • On first RM500,000 (19%)
  • Subsequent Balance (24%)
• Company with paid up capital more than RM2.5 million (24%)

Year Assessment 2009 to 2015

• Company with paid up capital not more than RM2.5 million
  
  • On first RM500,000 (20%)
  • Subsequent Balance (25%)
• Company with paid up capital more than RM2.5 million (25%)

Year Assessment 2008

• Company with paid up capital not more than RM2.5 million
  • On first RM500,000 (20%)
  • Subsequent Balance (26%)
• Company with paid up capital more than RM2.5 million (26%)

Year Assessment 2007

• Company with paid up capital not more than RM2.5 million
  • On first RM500,000 (20%)
  • Subsequent Balance (27%)
• Company with paid up capital more than RM2.5 million (27%)