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Malaysia Income Tax Calculator YA2026
Your tax for income earned in 2026, filed in 2027: reliefs, chargeable income, the LHDN tax bands, rebates and zakat, and whether you will get a refund on the PCB already deducted.
Rates checked 12 Nov 2026Employment income only: no business income, foreign income or dividends above RM100,000. Spouse working means separate assessment; each child is claimed by one parent.
Malaysian income tax rates for YA2026
| Chargeable income | Rate | Tax on this band | Total tax at the top of the band |
|---|---|---|---|
| First RM5,000 | 0% | RM0 | RM0 |
| RM5,001 to RM20,000 | 1% | RM150 | RM150 |
| RM20,001 to RM35,000 | 3% | RM450 | RM600 |
| RM35,001 to RM50,000 | 6% | RM900 | RM1,500 |
| RM50,001 to RM70,000 | 11% | RM2,200 | RM3,700 |
| RM70,001 to RM100,000 | 19% | RM5,700 | RM9,400 |
| RM100,001 to RM400,000 | 25% | RM75,000 | RM84,400 |
| RM400,001 to RM600,000 | 26% | RM52,000 | RM136,400 |
| RM600,001 to RM2,000,000 | 28% | RM392,000 | RM528,400 |
| Above RM2,000,000 | 30% |
The same table as YA2023 to YA2025. Chargeable income RM35,000 or less also gets the RM400 rebate. Non-residents pay 30% on all income with no reliefs. To see the tax taken from each month's salary, use the salary calculator.
Questions about income tax
How much income tax do I pay on RM60,000 a year in Malaysia?
A single resident earning RM60,000 who paid RM6,600 EPF and some SOCSO gets RM13,350 of reliefs (RM9,000 individual, RM4,000 EPF, RM350 SOCSO and EIS). Chargeable income is RM46,650, and the tax is RM600 on the first RM35,000 plus 6% of the rest: RM1,299.00 for YA2026. More reliefs, such as lifestyle, medical or insurance, bring it down further.
What are the tax reliefs for YA2026?
The main ones: individual RM9,000 (automatic), spouse with no income RM4,000, RM2,000 per child under 18 (RM8,000 for a child studying for a diploma or degree), EPF up to RM4,000, life insurance or takaful up to RM3,000, education and medical insurance RM4,000, medical expenses RM10,000, parents' care RM8,000, lifestyle RM2,500, sports RM1,000, childcare fees RM3,000, SSPN RM8,000, PRS RM3,000 and SOCSO with EIS RM350. New for YA2026: domestic tourism admission fees up to RM1,000, and food waste grinders and home CCTV inside the RM2,500 EV charging relief.
What is the difference between YA2026 and YA2027?
YA2026 is income earned in 2026, which you file in 2027. Budget 2027 proposes, from YA2027, a higher individual relief of RM12,000 (from RM9,000), 18% instead of 19% on RM70,001 to RM100,000, a new 24% band for RM100,001 to RM150,000, and 30% from RM1 million. It is not law until the Finance Act is gazetted, so the calculator shows it only as a comparison.
Is zakat deductible from income tax?
Better than that: zakat paid to an official zakat body is a rebate, so it comes off your tax ringgit for ringgit, not off your income. It cannot go below zero, so zakat above your tax is not refunded.
What is the RM400 tax rebate?
If your chargeable income is RM35,000 or less, RM400 comes off your tax (another RM400 if your spouse has no income and you are assessed jointly). It stops completely at RM35,001, so RM35,000 of chargeable income pays RM200 while RM35,001 pays RM600.06.
Do I need to file tax if my PCB is already deducted?
If you worked for the same employer all year, had no other income and did not choose joint assessment, LHDN can treat your PCB as your final tax. Filing Form BE is still worth it: it is how you claim reliefs your employer did not include and get back any PCB you overpaid. The deadline is 30 April 2027 for YA2026 (15 May if you file online).
Sources
- LHDN, tax rates for resident individuals: hasil.gov.my
- LHDN, Specification for MTD calculations 2026 (reliefs and rebates): hasil.gov.my
- Budget 2027 proposals: EY Tax Snapshots of Budget 2027
An estimate to help you plan, not tax advice. Your LHDN assessment is the final amount.
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