Individuals who earn an annual employment income of more than RM34,000 and has a Monthly tax Deduction (MTD) is eligible to be taxed.
The calculation of individual threshold of non taxable income is taking into account after the deduction of annual gross income with eligible individual reliefs and tax rebates.
The basic individual reliefs may include individuals and his dependent relatives dependents as well as husband / wife and children (under the age of 18 years old) for married individuals, whilst the individual rebate (RM400) and spouse (RM400 – if applicable) is allowed if the individual’s taxable income is not more than RM35,000
Below is the threshold of an individual's NON TAXABLE income according to the type of assessment:
|
TYPE OF ASSESSMENT |
ANNUAL INCOME (RM) |
MONTHLY INCOME (RM) |
|
Self (Single / Widower/ Divorcee / Spouse with no source of Income |
37,333 |
3,111 |
|
Separately |
||
|
1. Married with no Child |
37,333 |
3,111 |
|
2. Married with 1 Child |
|
|
|
3. Married with 2 Children |
41,333 |
3,444 |
|
Joint |
||
|
1. Married with no Child |
48,000 |
4,000 |
|
2. Married with 1 Child |
50,000 |
4,167 |
|
3. Married with 2 Children |
52,000 |
4,333 |
Note: * The total relief of RM9,000 is for an individual in respect of himself and his dependent relatives
** The total relief for each unmarried child and under the age of 18 years old is RM2,000
*** The total eligible tax rebate (self, husband / wife) is restricted to individual’s taxable income up to RM35,000