Malaysia Personal Income Tax Calculator (LHDN)

About the Malaysia Personal Income Tax Calculator (LHDN)

Work out your Malaysian personal income tax for a Year of Assessment the way your Form BE or B return does. Enter your salary, bonus and any business, rental or other income, then the reliefs you can claim — the full list LHDN allows, from EPF, insurance and medical bills to lifestyle purchases, childcare, SSPN savings and first-home loan interest — and the calculator caps each one at its limit, adds the RM9,000 personal relief and the reliefs for your spouse and children, and taxes the chargeable income band by band on LHDN’s resident scale.

It then takes off the RM400 rebates (for you, and for your spouse) where chargeable income is RM35,000 or less, zakat and the departure-levy rebate, and compares the tax with the PCB your employer deducted, so you see what is left to pay or what comes back. Non-residents pay a flat 30%. Nothing you type leaves your browser.

Without a pass, the free preview shows the tax payable in full, with the first rows of the working, the bands and your reliefs; a Pro pass unlocks every figure, the whole working, the balance after PCB, the summary to copy and the CSV.

The resident tax rates

Chargeable income of a resident individual is taxed in bands (LHDN):

• RM0 to RM5,000: 0%
• RM5,001 to RM20,000: 1%
• RM20,001 to RM35,000: 3%
• RM35,001 to RM50,000: 6%
• RM50,001 to RM70,000: 11%
• RM70,001 to RM100,000: 19%
• RM100,001 to RM400,000: 25%
• RM400,001 to RM600,000: 26%
• RM600,001 to RM2,000,000: 28%
• Above RM2,000,000: 30%

The tax on the first RM2,000,000 is RM528,400. Non-residents pay 30% of their income and cannot claim reliefs (LHDN). You are resident for a year if you are in Malaysia for 182 days or more in it, or under the other tests of section 7 of the Income Tax Act (LHDN).

Reliefs and their limits

Every resident gets RM9,000 for themselves and their dependent relatives. On top: RM4,000 for a husband or wife with no income (or under joint assessment) or for alimony to a former wife, RM7,000 if you are disabled and RM6,000 for a disabled spouse, and RM2,000 for each child under 18 — RM8,000 for a child of 18 or over studying for a diploma or higher in Malaysia or a degree or higher abroad, RM8,000 for a disabled child and RM16,000 for a disabled child in such study (LHDN).

Contributions: EPF and approved schemes up to RM4,000, life insurance, family takaful or extra voluntary EPF up to RM3,000 (RM7,000 together), PRS and deferred annuities up to RM3,000, education and medical insurance up to RM4,000, and SOCSO and EIS up to RM350. Spending: parents’ or grandparents’ medical and care costs up to RM8,000, supporting equipment for a disabled family member up to RM6,000, your own education fees up to RM7,000, medical expenses for yourself, your spouse and children up to RM10,000, lifestyle up to RM2,500, sports up to RM1,000, breastfeeding equipment up to RM1,000, childcare fees up to RM3,000, SSPN net savings up to RM8,000, EV charging and similar green equipment up to RM2,500, and interest on a first home loan up to RM7,000 or RM5,000 by price. The Year of Assessment selector applies each year’s version: the newer year lets childcare relief cover children up to 12 at day-care and after-school transit centres, raises the learning-disability part of medical relief from RM6,000 to RM10,000, lets life insurance for children count, and adds up to RM1,000 for entrance fees to tourist attractions and cultural programmes (Budget tax measures).

Rebates, zakat and PCB

Rebates come off the tax itself. A resident whose chargeable income is RM35,000 or less gets RM400, and another RM400 for a husband or wife who has no income or is assessed jointly. Zakat or fitrah paid is a rebate ringgit for ringgit up to the tax charged, and the departure levy for umrah or other religious travel is a rebate for up to two trips (LHDN). The PCB (MTD) your employer deducted is an advance on this tax: the difference is paid or refunded when your return is assessed. Gifts of money to the government have no limit; gifts to approved institutions, sports bodies and national-interest projects count up to 10% of aggregate income (LHDN).

Do you need to file?

Employees file Form BE and people with business income Form B. If you work for the same employer for the whole year, PCB is deducted every month and you do not elect joint assessment, LHDN lets you treat the PCB as your final tax and not file (LHDN); filing is still how you claim reliefs your employer did not know about. To see your monthly PCB, use the PCB calculator; for take-home pay, the salary calculator.

Limitations

• For individuals. Joint assessment is shown through the spouse relief and rebate; add your spouse’s income to yours if you elect joint assessment in your name.
• Income is entered after tax-exempt items: leave out exempt allowances and perquisites, and foreign-sourced income received in Malaysia, which individuals do not pay tax on.
• Business losses, capital allowances and adjustments to statutory income are not worked out: enter business income after them.
• The 15% rates of the Returning Expert Programme, knowledge workers and approved C-suite non-citizens, and the 2% tax on profit distributions above RM100,000 that partners receive from an LLP, are not included.
• A non-resident’s income is taxed at 30% here; withholding taxes on a non-resident’s interest, royalties and other payments follow other rates.
• EPF and SOCSO worked out from salary assume a Malaysian below 60; enter the amounts from your EA form otherwise.
• Each relief has conditions (receipts, certification, approved institutions) that LHDN sets out; the calculator applies the limits only.

Privacy

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