Malaysia Income Tax Calculator 2026 (YA 2025) — Instant, Free
Malaysia's tax system is progressive — your effective rate is always lower than your bracket rate. Enter your gross salary and reliefs below to see exactly how much tax you owe for YA 2025, your effective rate, and your estimated monthly take-home pay.
Malaysia Income Tax Calculator — YA 2025
Results update instantly as you type. All figures are annual unless noted.
Income
Tax Reliefs (annual)
Tax Bracket Breakdown
| Bracket | Rate | Taxable | Tax |
|---|
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Malaysia YA 2025 Income Tax Rates — Full Bracket Table
These are the official LHDN progressive tax rates for individuals filing in 2026 for Year of Assessment 2025. Only the income within each bracket is taxed at that bracket's rate.
| Chargeable Income (RM) | Marginal Rate | Tax on This Band | Cumulative Tax |
|---|---|---|---|
| 0 – 5,000 | 0% | RM 0 | RM 0 |
| 5,001 – 20,000 | 1% | RM 150 | RM 150 |
| 20,001 – 35,000 | 3% | RM 450 | RM 600 |
| 35,001 – 50,000 | 8% | RM 1,200 | RM 1,800 |
| 50,001 – 70,000 | 13% | RM 2,600 | RM 4,400 |
| 70,001 – 100,000 | 21% | RM 6,300 | RM 10,700 |
| 100,001 – 400,000 | 24% | RM 72,000 | RM 82,700 |
| 400,001 – 600,000 | 25% | RM 50,000 | RM 132,700 |
| 600,001 – 2,000,000 | 26% | RM 364,000 | RM 496,700 |
| Above 2,000,000 | 28% | — | — |
Note: a RM 400 individual tax rebate applies if chargeable income ≤ RM 35,000. This directly reduces tax payable to zero for most low-income earners.
YA 2025 Individual Tax Reliefs — Complete List
Reliefs reduce your chargeable income before tax is calculated. Maximising all applicable reliefs can save RM 1,500–RM 8,000+ in tax annually. Keep all receipts for 7 years (LHDN audit window).
| Relief Category | Maximum Amount | Notes |
|---|---|---|
| Personal relief | RM 9,000 | Every individual — automatic, no claim needed |
| EPF / SOCSO contributions | RM 4,000 | Employee EPF + PRS combined; auto-deducted |
| Life insurance / Takaful | RM 3,000 | Premiums paid for self, spouse, children |
| Medical insurance | RM 3,000 | Separate from life insurance; hospitalization plans |
| Lifestyle | RM 2,500 | Books, computer, smartphone, internet, gym, sports equipment |
| Sports equipment (sub-category) | RM 1,000 | Within RM 2,500 lifestyle cap; gym & sports only |
| Medical examination | RM 1,000 | Annual health screenings, dental doesn't qualify |
| Serious disease treatment | RM 10,000 | Cancer, heart disease, kidney failure, etc. |
| Mental health treatment | RM 1,000 | Registered mental health practitioners |
| Education fee — self | RM 7,000 | Masters/PhD = unlimited; other courses up to RM 7,000 |
| Child relief (each) | RM 2,000 | Unmarried children aged 18 and below |
| Child — higher education (each) | RM 8,000 | Child at university/college or serving articles |
| Disabled child (each) | RM 6,000 | In addition to the standard child relief |
| Spouse (non-working) | RM 4,000 | For separate assessment filers with non-working spouse |
| Disabled spouse | RM 5,000 | In addition to standard spouse relief |
| Parents' medical / special needs | RM 8,000 | Medical receipts or letter of disability for parents |
| Disabled individual (self) | RM 6,000 | Additional to personal RM 9,000 |
| Domestic worker fees | RM 1,500 | Licensed agency, official receipt required |
| Childcare fees | RM 3,000 | Government-registered childcare centres |
| EV charging facility | RM 2,500 | Home EV charger installation (Budget 2024+) |
5 Legal Ways to Reduce Your Malaysia Income Tax
The EPF relief caps at RM 4,000. If you're on 11% and earn under RM 36,364/year, you're already at the cap. If you earn more, consider a voluntary top-up (i-Saraan or employer scheme) before the year-end — each extra RM 1,000 contributes RM 240 in tax savings at the 24% bracket.
Internet subscriptions, books, gym memberships, a new laptop, or sports equipment all qualify. Most Malaysians already spend this — the issue is keeping receipts. Set a phone reminder to collect receipts in November–December each year.
If your employer provides medical insurance as a benefit, check whether the premiums are on your EA Form. If you also pay for a personal policy, those premiums are claimable too — up to a combined RM 3,000 cap for medical insurance separate from your life insurance claim.
PRS contributions up to RM 3,000/year are deductible (counted within the RM 4,000 EPF/PRS combined cap). For younger investors, PRS funds in growth allocation also benefit from the 8-year lock-in structure which reduces impulsive withdrawals. The tax saving at 24% bracket: RM 720/year for RM 3,000 contributed.
Courses that qualify for the RM 7,000 education relief include professional certifications (ACCA, CPA, CIMA, HRDF-claimable courses), language courses, and skills upgrading programmes — not just full-time degrees. Online platforms like Coursera, edX, and LinkedIn Learning typically issue receipts that satisfy the claim documentation requirement.
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