Year of Assessment 2023, 2024 & 2025

Category	Chargeable Income (RM)	Calculation (RM)	Rate %	Tax (RM)
A	0 – 5,000	On the First 5000	0	0
B	5,001 – 20,000	On the First 5000 Next 15,000	– 1	0 150
C	20,001 – 35,000	On the First 20,000 Next 15,000	– 3	150 450
D	35,001 – 50,000	On the First 35,000 Next 15,000	– 6	600 900
E	50,001 – 70,000	On the First 50,000 Next 20,000	– 11	1,500 2,200
F	70,001 – 100,000	On the First 70,000 Next 30,000	– 19	3,700 5,700
G	100,001 – 400,000	On the First 100,000 Next 300,000	– 25	9,400 75,000
H	400,001 – 600,000	On the First 400,000 Next 200,000	– 26	84,400 52,000
I	600,001 – 2,000,000	On the First 600,000 Next 1,400,000	– 28	136,400 392,000
J	Exceeding 2,000,000	On the First 2,000,000 Next ringgit	– 30	528,400 –

Year of Assessment 2022

Category	Taxable Income Range (RM)	Calculation (RM)	Rate %	Tax (RM)
A	0 – 5,000	On the First 5000	0	0
B	5,001 – 20,000	On the First 5000 Next 15,000	– 1	0 150
C	20,001 – 35,000	On the First 20,000 Next 15,000	– 3	150 450
D	35,001 – 50,000	On the First 35,000 Next 15,000	– 8	600 1,200
E	50,001 – 70,000	On the First 50,000 Next 20,000	– 13	1,800 2,600
F	70,001 – 100,000	On the First 70,000 Next 30,000	– 21	4,400 6,300
G	100,001 – 250,000	On the First 100,000 Next 150,000	– 24	10,700 36,000
H	250,001 – 400,000	On the First 250,000 Next 150,000	– 24.5	46,700 36,750
I	400,001 – 600,000	On the First 400,000 Next 200,000	– 25	83,450 50,000
J	600,001 – 1,000,000	On the First 600,000 Next 400,000	– 26	133,450 104,000
K	1,000,001 – 2,000,000	On the First 1,000,000 Next 1,000,000	– 28	237,450 280,000
L	Exceeding 2,000,000	On the First 2,000,000 Next ringgit	– 30	517,450 ……….

Year of Assessment 2021

Category	Taxable Income Range (RM)	Calculation (RM)	Rate %	Tax (RM)
A	0 – 5,000	On the First 5000	0	0
B	5,001 – 20,000	On the First 5000 Next 15,000	– 1	0 150
C	20,001 – 35,000	On the First 20,000 Next 15,000	– 3	150 450
D	35,001 – 50,000	On the First 35,000 Next 15,000	– 8	600 1,200
E	50,001 – 70,000	On the First 50,000 Next 20,000	– 13	1,800 2,600
F	70,001 – 100,000	On the First 70,000 Next 30,000	– 21	4,400 6,300
G	100,001 – 250,000	On the First 100,000 Next 150,000	– 24	10,700 36,000
H	250,001 – 400,000	On the First 250,000 Next 150,000	– 24.5	46,700 36,750
I	400,001 – 600,000	On the First 400,000 Next 200,000	– 25	83,450 50,000
J	600,001 – 1,000,000	On the First 600,000 Next 400,000	– 26	133,450 104,000
K	1,000,001 – 2,000,000	On the First 1,000,000 Next 1,000,000	– 28	237,450 280,000
L	Exceeding 2,000,000	On the First 2,000,000 Next ringgit	– 30	517,450 ……….

Year of Assessment 2020

Taxable Income Range (RM)	Calculation (RM)	Rate %	Tax (RM)
0 – 5,000	On the First 5000	0	0
5,001 – 20,000	On the First 5000 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 ……….

Year of Assessment 2018 & 2019

Taxable Income Range (RM)	Calculation (RM)	Rate %	Tax (RM)
0 – 5,000	On the First 5000	0	0
5,001 – 20,000	On the First 5000 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
Exceeding 1,000,000	On the First 1,000,000 Next ringgit	– 28	237,650 ……….

Year of Assessment 2016 & 2017

Taxable Income Range (RM)	Calculation (RM)	Rate %	Tax (RM)
0 – 5,000	On the First 5000	0	0
5,001 – 20,000	On the First 5000 Next 15,000	– 1	0 150
20,001 – 35,000	On the First 20,000 Next 15,000	– 5	150 750
35,001 – 50,000	On the First 35,000 Next 15,000	– 10	900 1,500
50,001 – 70,000	On the First 50,000 Next 20,000	– 16	2,400 3,200
70,001 – 100,000	On the First 70,000 Next 30,000	– 21	5,600 6,300
100,001 – 250,000	On the First 100,000 Next 150,000	– 24	11,900 36,000
250,001 – 400,000	On the First 250,000 Next 150,000	– 24.5	47,900 36,750
400,001 – 600,000	On the First 400,000 Next 200,000	– 25	84,650 50,000
600,001 – 1,000,000	On the First 600,000 Next 400,000	– 26	134,650 104,000
Exceeding 1,000,000	On the First 1,000,000 Next ringgit	– 28	238,650 ……….

Year of Assessment 2015

Taxable Income Range (RM)	Calculation (RM)	Rate %	Tax (RM)
0 – 2,500	On the First 2,500	0	0
2,501 – 5,000	Next 2,500	0	0
5,001 – 10,000	On the First 5000 Next 5,000	– 1	0 50
10,001 – 20,000	On the First 10,000 Next 10,000	– 1	50 100
20,001 – 35,000	On the First 20,000 Next 15,000	– 5	150 750
35,001 – 50,000	On the First 35,000 Next 15,000	– 10	900 1,500
50,001 – 70,000	On the First 50,000 Next 20,000	– 16	2,400 3,200
70,001 – 100,000	On the First 70,000 Next 30,000	– 21	5,600 6,300
100,001 – 150,000	On the First 100,000 Next 50,000	– 24	11,900 12,000
150,001 – 250,000	On the First 150,000 Next 100,000	– 24	23,900 24,000
250,001 – 400,000	On the First 250,000 Next 150,000	– 24.5	47,900 36,750
Exceeding 400,000	On the First 400,000 Next ringgit	– 25	84,650 ……….

Year of Assessment 2013 & 2014

Taxable Income Range (RM)	Calculation (RM)	Rate %	Tax (RM)
0 – 2,500	On the First 2,500	0	0
2,501 – 5,000	Next 2,500	0	0
5,001 – 10,000	On the First 5000 Next 5,000	– 2	0 100
10,001 – 20,000	On the First 10,000 Next 10,000	– 2	100 200
20,001 – 35,000	On the First 20,000 Next 15,000	– 6	300 900
35,001 – 50,000	On the First 35,000 Next 15,000	– 11	1,200 1,650
50,001 – 70,000	On the First 50,000 Next 20,000	– 19	2,850 3,800
70,001 – 100,000	On the First 70,000 Next 30,000	– 24	6,650 7,200
Exceeding 100,000	On the First 100,000 Next ringgit	– 26	13,850 ……….