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%