Income Tax Calculator Malaysia 2026

Use this free Income Tax Calculator Malaysia to estimate your annual tax payable based on your income, EPF contribution, personal tax reliefs, deductions, marital status, dependents, and residency status. It helps employees, self-employed individuals, and taxpayers understand their estimated Malaysian income tax before filing.

Enter Details

Annual Employment Income (RM)
RM

Your estimated annual salary, bonus, commission, allowance, and taxable employment income before tax reliefs.

Non-residents are estimated at a flat 30% rate and no personal reliefs.
Current calculator uses the same resident tax band structure for YA 2025 / 2026 estimates.
Used for spouse relief estimate where applicable.
Spouse relief is applied only for resident married taxpayers.
Estimate uses RM2,000 relief per child.
Additional Income Bonus, commission, freelance, rental, and other taxable income.
RM
Annual bonus, commission, incentive, or taxable allowance.
RM
Self-employed, gig, side income, or business profit estimate.
RM
Estimated taxable rental income after allowable expenses.
RM
Other Malaysia-sourced taxable income. Dividend rules may differ.
Tax Reliefs Start with common reliefs, then open advanced reliefs only when needed.
RM
Enter eligible annual amount. Calculator caps this field at RM4,000.
RM
Calculator caps this field at RM3,000.
RM
Annual employee SOCSO and EIS contribution estimate.
RM
Books, devices, internet, sports, or lifestyle-related estimate.
Advanced Reliefs and Rebates Medical, education, parents, PRS, SSPN, childcare, disability, zakat, and other claims.
RM
Medical, serious disease, examination, or related eligible claims.
RM
Self education, upskilling, or course-related eligible claims.
RM
Parents medical, care, or related relief estimate.
RM
Calculator caps this field at RM3,000.
RM
Net SSPN savings relief estimate where eligible.
RM
Childcare or kindergarten relief estimate where eligible.
RM
Disabled self, spouse, child, or supporting equipment estimate.
RM
Any other eligible relief not listed above.
RM
Annual zakat or rebate amount to reduce estimated tax payable.

This income tax calculator estimates annual tax from chargeable income. It does not replace LHDN e-Filing, official assessment, or professional tax advice.

Calculator Rules and Source Notes

This income tax calculator uses Malaysia resident progressive tax bands, common resident relief assumptions, and a non-resident estimate for planning. It is designed to help you understand the calculation before checking your final tax through LHDN e-Filing.

Tax Rates LHDN Bands Resident individual rates from 0% to 30% are applied to chargeable income.
Tax Residency Resident / Non-Resident Residency affects tax rates, relief eligibility, and final tax treatment.
Reliefs Estimate Only Relief limits can change by year of assessment and depend on supporting documents.
Filing Use MyTax Use this as a planning tool, then confirm final amounts through official filing.

Malaysia Income Tax Rate Summary 2026

Malaysia resident individual income tax is calculated using progressive tax bands. You first estimate total annual income, subtract eligible tax reliefs, then apply the tax rate to chargeable income. Non-resident individuals are generally estimated separately using a flat non-resident tax treatment.

Resident Tax Method 0% to 30% Progressive rates apply to chargeable income after eligible reliefs.
Self Relief RM9,000 Common personal relief used for resident individual estimates.
Non-Resident Estimate 30% Flat estimate on Malaysia-sourced income, without personal reliefs.
PCB vs Final Tax Different PCB is monthly deduction. Income tax is the annual filing result.
Chargeable Income Rate Tax On Band Cumulative Tax
First RM5,000 0% RM0 RM0
Next RM15,000 1% RM150 RM150
Next RM15,000 3% RM450 RM600
Next RM15,000 6% RM900 RM1,500
Next RM20,000 11% RM2,200 RM3,700
Next RM30,000 19% RM5,700 RM9,400
Next RM300,000 25% RM75,000 RM84,400
Next RM200,000 26% RM52,000 RM136,400
Next RM1,400,000 28% RM392,000 RM528,400
Above RM2,000,000 30% Variable Variable

Sources: LHDN individual tax rates, LHDN taxable and residency guidance, and LHDN non-resident tax guidance.

What Is an Income Tax Calculator in Malaysia?

An Income Tax Calculator Malaysia is an online tool that helps individuals estimate yearly income tax payable based on annual income, tax residency, personal reliefs, dependents, rebates, and Malaysia individual tax rates.

Best for annual tax planning, e-Filing preparation, and comparing estimated tax payable with PCB deductions.

Unlike a PCB calculator, which focuses on monthly tax deducted through payroll, an income tax calculator focuses on the final annual tax estimate. This helps users understand chargeable income, estimated annual tax, monthly equivalent tax, and effective tax rate before filing.

Calculator Outputs

What You Can Estimate

Annual Tax Estimated tax payable for the year
Monthly Equivalent Annual tax divided by 12 months
Chargeable Income Income after eligible reliefs
Tax Reliefs Self, EPF, spouse, child and other reliefs
Effective Tax Rate Tax payable compared with annual income
Tax Band Breakdown How progressive rates are applied
Example

RM60,000 Annual Income

Annual Income RM60,000
Self Relief Resident RM9,000
EPF Relief Capped RM4,000
Chargeable Income RM47,000
Estimated annual tax: RM1,320

Actual tax may change based on full eligible reliefs, rebates, income type, and final LHDN assessment.

How to Use the Income Tax Calculator Malaysia

Start with your estimated yearly income, then add the tax reliefs and personal details that affect your chargeable income. The calculator applies resident progressive rates or non-resident treatment based on your selection.

Step-by-Step Guide

Step What To Enter Result Impact
1 Enter annual employment income Total income
2 Add other taxable income Income base
3 Select residency status Tax method
4 Add EPF, insurance and other reliefs Reliefs
5 Add spouse, child, zakat or rebate details Tax payable
6 Review annual tax and monthly equivalent Estimate

What The Result Shows

The result card shows your estimated annual income tax, monthly equivalent, total reliefs, chargeable income, effective tax rate, and tax band breakdown. You can also print or save the result as a PDF for personal planning.

Income Tax Calculation Example: RM60,000 Annual Income

Here is a simple example for a Malaysian tax resident with RM60,000 annual employment income, RM4,000 eligible EPF relief, and RM9,000 self relief. This example does not include spouse relief, child relief, zakat, medical relief, lifestyle relief, or other deductions.

Annual Income RM60,000
Total Reliefs RM13,000
Chargeable Income RM47,000

Chargeable Income Estimate

Item Calculation Amount
Annual employment income Fixed yearly income RM60,000
Self relief Resident individual - RM9,000
EPF relief Eligible amount entered - RM4,000
Estimated chargeable income RM60,000 - RM13,000 RM47,000

Estimated Tax Payable

Tax Band Rate Tax
First RM5,000 0% RM0
Next RM15,000 1% RM150
Next RM15,000 3% RM450
Remaining RM12,000 6% RM720
Estimated annual tax Before rebates RM1,320
Estimated Annual Tax RM1,320
Monthly Equivalent RM110

Common Income Tax Examples 2026

This quick reference table shows simple resident estimates at common annual income levels. The example assumes RM9,000 self relief and RM4,000 EPF relief only. Your actual tax may be lower or higher depending on additional reliefs, rebates, spouse, children, zakat, rental income, business income, or other taxable income.

Annual Income Example Reliefs Chargeable Income Estimated Tax Monthly Equivalent
RM40,000 RM13,000 RM27,000 RM360 RM30
RM60,000 RM13,000 RM47,000 RM1,320 RM110
RM80,000 RM13,000 RM67,000 RM3,370 RM280.83
RM100,000 RM13,000 RM87,000 RM6,930 RM577.50
RM120,000 RM13,000 RM107,000 RM11,150 RM929.17

These examples are simplified for quick planning. Use the calculator above to add your actual income types, reliefs, rebates, and residency status.

What Is Chargeable Income?

Chargeable income is the amount used to calculate your income tax after eligible reliefs have been deducted from taxable income. For Malaysia tax residents, the progressive income tax rates are applied to chargeable income, not simply to gross salary.

Simple Formula

Chargeable income = Total taxable income - eligible tax reliefs

For example, if your annual income is RM60,000 and eligible reliefs are RM13,000, your estimated chargeable income is RM47,000.

Why It Matters

A lower chargeable income can reduce the tax band applied to part of your income. This is why accurate tax relief entries are important when estimating annual tax payable.

Resident vs Non-Resident Income Tax in Malaysia

Residency status is one of the most important settings in a Malaysia income tax calculator. LHDN states that the scope of individual tax depends on residency status. Resident individuals may use resident tax rates and eligible reliefs, while non-resident individuals are generally taxed at a flat rate and are not eligible for personal reliefs.

Malaysia Tax Resident Progressive resident rates may apply after eligible tax reliefs.
Non-Resident Flat non-resident rate may apply, usually without personal tax reliefs.
Not Sure Use the result as an estimate and check residency status with LHDN or a qualified tax adviser.

LHDN notes that non-resident status can depend on days stayed in Malaysia and other tax law conditions. Use this calculator for planning only, especially if your work pass, travel days, foreign income, or employment status is complex.

Income Tax Reliefs and Deductions in Malaysia

Tax reliefs reduce chargeable income before tax is calculated. Tax rebates, such as eligible zakat or specific rebates, reduce tax payable after the tax amount has been calculated. The exact reliefs and limits may change by year of assessment, so always check the latest LHDN guidance before filing.

Self Relief RM9,000 Common personal relief for resident individuals.
EPF / Approved Scheme Up to limit Employee EPF or approved retirement scheme relief may apply.
Insurance / Takaful Up to limit Life insurance or takaful relief may apply depending on category.
Spouse Relief Conditional May apply depending on spouse income, disability, and assessment type.
Child Relief Conditional Amount may depend on child age, education status, or disability.
Other Reliefs Varies Medical, lifestyle, education, parents, SSPN, PRS and other claims.
Zakat / Rebate After tax Rebates reduce tax payable rather than chargeable income.
Receipts Keep records Supporting documents may be needed for tax record purposes.

The Malaysia Government income tax relief page reminds taxpayers to keep receipts and supporting documents for expenses that qualify for relief.

Income Tax Calculator vs PCB Tax Calculator

The income tax calculator estimates your yearly tax position, while the PCB Tax Calculator estimates monthly tax deduction from salary. Both are useful, but they answer different questions.

Income Tax Calculator

Use this when you want to estimate annual tax payable, chargeable income, tax relief impact, and whether your yearly PCB deductions may be close to your final tax.

PCB Tax Calculator

Use the PCB calculator when you want to estimate monthly payroll tax deduction from salary, EPF, bonus, allowance, and employee profile settings.

Monthly PCB vs Final Income Tax Payable

PCB, also called MTD, is a monthly tax instalment deducted from salary by the employer. Final income tax payable is calculated after the year ends when you prepare your tax return and include all taxable income, reliefs, deductions, rebates, and PCB already paid.

If PCB Is Higher Than Final Tax

You may have overpaid monthly tax. After e-Filing and assessment, the overpaid amount may be refunded or offset according to LHDN processes.

If PCB Is Lower Than Final Tax

You may need to pay the balance tax after filing. This can happen if bonus, rental income, freelance income, or other taxable income was not fully reflected in monthly PCB.

Common Income Tax Mistakes to Avoid

A calculator can give a helpful estimate, but the result depends on the information entered. These are common issues that can make your estimate too low or too high.

Ignoring Side Income Freelance, rental, commission, or business income may need to be included.
Forgetting Bonus Annual bonus and taxable allowances can increase annual tax payable.
Claiming Relief Without Records Keep receipts and supporting documents for relief claims.
Confusing Gross and Chargeable Income Tax is applied to chargeable income after eligible reliefs.
Treating PCB as Final Tax PCB is monthly tax paid in advance, not always your final tax result.
Wrong Residency Status Resident and non-resident tax treatment can produce very different results.

Who Needs to File Income Tax in Malaysia?

Individuals may need to file income tax if they have taxable income, a tax file, or are required by LHDN to submit a return. This can include salaried employees, freelancers, self-employed individuals, business owners, landlords, and taxpayers with other taxable income.

LHDN and Malaysia Government guidance mention taxable employment income thresholds and e-Filing services, but the final filing requirement can depend on your income, reliefs, tax file status, employment category, and notices from LHDN.

For official filing, use LHDN MyTax/e-Filing and keep records such as EA forms, receipts, relief documents, rental statements, business income records, and PCB payment details.

Tax Filing Checklist Before e-Filing

Before using your estimate for planning, gather the documents and records that support your income and relief claims. This helps you avoid missing reliefs or entering amounts that cannot be supported later.

EA Form Employment income, PCB paid, benefits, allowances, and deductions from your employer.
PCB Records Monthly tax already deducted through payroll and paid to LHDN.
EPF Statement Employee EPF or approved scheme contribution records for relief checking.
Insurance Receipts Life, medical, education, or takaful receipts where eligible.
Medical and Lifestyle Receipts Receipts for claims such as medical, education, lifestyle, sports, devices, or internet.
Rental / Business Records Income and allowable expense records for rental, freelance, or business income.
Family Relief Details Spouse status, child details, childcare, disability, or education-related documents.
Zakat Receipts Annual zakat payment proof or other rebate records if applicable.

Frequently Asked Questions About Income Tax Malaysia

What is an income tax calculator in Malaysia?

An income tax calculator estimates yearly Malaysian income tax payable using annual income, tax residency, reliefs, rebates, and individual tax rates.

How do I calculate income tax in Malaysia?

For residents, estimate total taxable income, subtract eligible reliefs to get chargeable income, then apply Malaysia's progressive individual tax rates. Rebates may reduce the final tax payable.

What is chargeable income?

Chargeable income is taxable income after eligible reliefs. Resident individual tax rates are applied to chargeable income.

What is the income tax rate in Malaysia for 2026?

Resident individual income tax is estimated using progressive rates from 0% to 30%, depending on chargeable income. Non-residents are generally treated differently.

Is income tax calculated on gross salary?

For residents, income tax is usually calculated on chargeable income after eligible tax reliefs, not simply on gross salary.

Does EPF reduce income tax?

Eligible employee EPF or approved scheme contributions may reduce chargeable income through tax relief, subject to the applicable relief limit.

Is PCB the same as income tax?

No. PCB is a monthly income tax deduction from salary. Final income tax payable is calculated annually when you file your tax return.

What is the difference between tax relief and tax rebate?

Tax relief reduces chargeable income before tax is calculated. Tax rebate reduces the tax payable after the tax amount has been calculated.

Do non-residents pay income tax in Malaysia?

Yes, non-residents may be taxed on Malaysia-sourced income. LHDN lists non-resident tax treatment separately, commonly using a flat rate for employment income.

Do freelancers need to pay income tax?

Freelancers and self-employed individuals may need to declare taxable income and file tax if their income is taxable under LHDN rules.

Do I need to declare rental income?

Rental income may be taxable and should generally be considered when estimating annual taxable income, subject to allowable expenses and LHDN treatment.

Can I use this calculator for e-Filing?

You can use it for planning before e-Filing, but the official filing should be completed through LHDN systems using your actual documents and eligible claims.

Is this income tax calculator accurate for official tax filing?

This calculator provides an estimate only. Official tax payable may differ based on LHDN assessment rules, relief limits, income treatment, rebates, and supporting documents.

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Plan Salary, EPF, PCB, and Final Tax Together

Use the salary calculator for take-home pay, the EPF calculator for KWSP contributions, and the PCB calculator for monthly tax deduction.

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