Tax Rate of Company | Lembaga Hasil Dalam Negeri Malaysia

Lembaga Hasil Dalam Negeri Malaysia

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Tax Rate of Company

Year Assessment 2023		Percentage
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		Percentage
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 Assessment 2019		Percentage
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		Percentage
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 Assessment 2016		Percentage
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		Percentage
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		Percentage
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		Percentage
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%