Malaysia Personal Income Tax Rates 2023
Income tax rates 2023 Malaysia. Below are the Individual / Personal income tax rates for the Year of Assessment 2022, provided by the The Inland Revenue Board (IRB) / Lembaga Hasil Dalam Negeri (LHDN) Malaysia.
Resident individuals are eligible to claim tax rebates and tax reliefs. Read Personal Income Tax Rebate and Personal Income Tax Relief for details.
Resident Individual Tax Rates for Assessment Year 2021 And 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 .......... |
Resident Individual Tax Rates for Assessment Year 2020
| 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 |
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 1,000,000 |
28 | 237,650 280,000 |
| Exceeding 2,000,000 | On the First 2,000,000 Next ringgit |
30 | 517,650 .......... |
Resident Individual Tax Rates for Assessment Year 2018-2019
| 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 |
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 .......... |
Source: Inland Revenue Board of Malaysia / Lembaga Hasil dalam Negeri Malaysia