Malaysia income tax calculator YA 2026
Add your yearly income and the reliefs you can claim to see your chargeable income, the tax in each band and what you pay after the rebate and zakat.
| Total income | RM72,000 |
| Total reliefs | RM13,000 |
| Chargeable income | RM59,000 |
| 1% on RM15,000 | RM150.00 |
| 3% on RM15,000 | RM450.00 |
| 6% on RM15,000 | RM900.00 |
| 11% on RM9,000 | RM990.00 |
| Income tax | RM2,490.00 |
| Tax payable for the year | RM2,490.00 |
Resident tax rates for YA 2026
| Chargeable income | Rate | Tax on the lower limit |
|---|---|---|
| RM0 to RM5,000 | 0% | RM0 |
| RM5,001 to RM20,000 | 1% | RM0 |
| RM20,001 to RM35,000 | 3% | RM150 |
| RM35,001 to RM50,000 | 6% | RM600 |
| RM50,001 to RM70,000 | 11% | RM1,500 |
| RM70,001 to RM100,000 | 19% | RM3,700 |
| RM100,001 to RM400,000 | 25% | RM9,400 |
| RM400,001 to RM600,000 | 26% | RM84,400 |
| RM600,001 to RM2,000,000 | 28% | RM136,400 |
| Over RM2,000,000 | 30% | RM528,400 |
The rates have been the same since YA 2023. If your chargeable income is RM35,000 or less you also get a RM400 rebate, and another RM400 for a spouse with no income under joint assessment.
Main reliefs for YA 2026
| Relief | Limit |
|---|---|
| Individual and dependent relatives | RM9,000 |
| EPF contributions | RM4,000 |
| Life insurance or family takaful | RM3,000 |
| Lifestyle (books, computers, phones, internet, courses) | RM2,500 |
| Sports equipment and gym | RM1,000 |
| Medical expenses: serious illness, fertility, vaccination, check-ups | RM10,000 |
| Parents’ medical and care expenses | RM8,000 |
| Spouse with no income, or alimony | RM4,000 |
| Each child under 18 | RM2,000 |
| Each child 18 and over at diploma level or above | RM8,000 |
| Education and medical insurance | RM4,000 |
| SOCSO and EIS | RM350 |
| Private Retirement Scheme | RM3,000 |
| SSPN net savings | RM8,000 |
| Childcare fees | RM3,000 |
Budget 2026 kept these limits and widened some of them for YA 2026: childcare relief now covers children up to 12 and after-school centres, learning disability support rises to RM10,000, vaccination relief covers every vaccine approved in Malaysia, and there is a one-off RM1,000 relief for entrance fees to tourist attractions and cultural programmes.
How the tax is worked out
- Add up your income for the year, including bonuses and taxable allowances.
- Subtract your reliefs to get chargeable income.
- Apply the rates band by band.
- Subtract the rebate if you qualify, then zakat.
- Compare the result with the PCB already taken from your pay.
| Yearly salary | Chargeable income | Tax payable |
|---|---|---|
| RM36,000 | RM23,040 | RM0.00 |
| RM60,000 | RM47,000 | RM1,320.00 |
| RM84,000 | RM71,000 | RM3,890.00 |
| RM120,000 | RM107,000 | RM11,150.00 |
| RM180,000 | RM167,000 | RM26,150.00 |
| RM300,000 | RM287,000 | RM56,150.00 |
The examples assume 11% EPF and no other reliefs. Form BE for YA 2026 is filed in 2027 through e-Filing on MyTax.
FAQ
How much tax do I pay on RM60,000 a year?
RM1,320.00 if your only reliefs are the RM9,000 individual relief and RM4,000 for EPF, giving chargeable income of RM47,000.
What is the tax on chargeable income of RM100,000?
RM9,400. Each ringgit above that is taxed at 25% until RM400,000.
Did tax rates change for YA 2026?
No. The resident rates are the same as for YA 2023 to YA 2025. Budget 2026 changed the scope of several reliefs instead.
Is EPF relief separate from life insurance?
They share a RM7,000 limit: up to RM4,000 for EPF and up to RM3,000 for life insurance or family takaful.
Who counts as a tax resident?
Broadly, someone in Malaysia for 182 days or more in the calendar year. There are rules that link shorter stays with the years before and after.
Sources
- LHDNM, individual tax rates
- LHDNM, tax reliefs
- LHDNM, rebates
- LHDNM, MTD specification 2026 (Budget 2026 relief changes)
Checked 28 September 2026. OneCalcs is independent and not affiliated with LHDNM, KWSP, PERKESO, the Royal Malaysian Customs Department or the Ministry of Human Resources.