Tax Rate | Lembaga Hasil Dalam Negeri Malaysia

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Tax Rate

Assessment Year 2023, 2024 & 2025

Category	Chargeable Income	Calculations (RM)	Rate %	Tax (RM)
A	0 - 5,000	On the First 5,000	0	0
B	5,001 - 20,000	On the First 5,000 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

Assessment Year 2022

Category	Chargeable Income	Calculations (RM)	Rate %	Tax (RM)
A	0 - 5,000	On the First 5,000	0	0
B	5,001 - 20,000	On the First 5,000 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 ..........

Assessment Year 2021

Category	Chargeable Income	Calculations (RM)	Rate %	Tax (RM)
A	0 - 5,000	On the First 5,000	0	0
B	5,001 - 20,000	On the First 5,000 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 ..........

Assessment Year 2020

Chargeable Income	Calculations (RM)	Rate %	Tax (RM)
0 - 5,000	On the First 5,000	0	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

Chargeable Income	Calculations (RM)	Rate %	Tax (RM)
0 - 5,000	On the First 5,000	0	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
Exceeding 1,000,000	On the First 1,000,000 Next ringgit	28	237,650 ..........

Assessment Year 2016 & 2017

Chargeable Income	Calculations (RM)	Rate %	Tax (RM)
0 - 5,000	On the First 2,500	0	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	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 ..........

Assessment Year 2015

Chargeable Income	Calculations (RM)	Rate %	Tax (RM)
0 - 2500	On the First 2,500	0	0
2,501 - 5,000	Next 2,500	0	0
5,001 - 10,000	On the First 5,000 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
Lebih 400,000	On the First 400,000 Next RM	25	84,650 ..........

Assessment Year 2013 & 2014

Chargeable Income	Calculations (RM)	Rate %	Tax (RM)
0-2500	On the First 2,500	0	0
2,501-5,000	Next 2,500	0	0
5,001-10,000	On the First 5,000 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 RM	26	13,850 ..........