Malaysia Tax Calculator for Personal and Enterprise
Total detailed income: RM 0.00
TaxKira helps Malaysians estimate annual income tax payable and monthly PCB (Potongan Cukai Bulanan) in seconds, with a guided flow for income, reliefs, and final payable amount. It is built for salaried employees, freelancers, business owners, and anyone who wants a faster pre-filing estimate before submitting to LHDN. The calculator uses the official LHDN tax bracket structure in its YA 2024 and YA 2025 calculations, with support for both resident and non-resident scenarios.
Start by entering your total annual income, or break it down by income type such as employment, business, rental, and dividends. Next, add your eligible tax reliefs including personal relief, child relief, medical expenses, lifestyle claims, EPF, insurance, and other relevant deductions. TaxKira then calculates your chargeable income (total income minus eligible reliefs), applies the correct tax rates, and shows your estimated tax payable instantly. You will also see an effective tax rate so you can understand how much tax you are paying as a percentage of your overall income.
Below is a simplified YA 2025 resident tax rate table based on LHDN progressive tax brackets. Your final tax payable depends on chargeable income after reliefs and any applicable rebates.
| Chargeable Income | Tax Rate | Tax Payable |
|---|---|---|
| RM0 - RM5,000 | 0% | RM0 |
| RM5,001 - RM20,000 | 1% | 1% of amount above RM5,000 |
| RM20,001 - RM35,000 | 3% | RM150 + 3% of amount above RM20,000 |
| RM35,001 - RM50,000 | 6% | RM600 + 6% of amount above RM35,000 |
| RM50,001 - RM70,000 | 11% | RM1,500 + 11% of amount above RM50,000 |
| RM70,001 - RM100,000 | 19% | RM3,700 + 19% of amount above RM70,000 |
| RM100,001 - RM400,000 | 25% | RM9,400 + 25% of amount above RM100,000 |
| RM400,001 - RM600,000 | 26% | RM84,400 + 26% of amount above RM400,000 |
| RM600,001 - RM2,000,000 | 28% | RM136,400 + 28% of amount above RM600,000 |
| Above RM2,000,000 | 30% | RM528,400 + 30% of amount above RM2,000,000 |
Tax reliefs are deductions allowed by LHDN that reduce your chargeable income before tax is calculated. They matter because the lower your chargeable income, the lower your final tax payable, especially under Malaysia's progressive tax system. Common relief categories include medical expenses, lifestyle purchases, education, child-related reliefs, EPF contributions, life insurance, and SOCSO/EIS. Most taxpayers also start with the standard individual personal relief of RM 9,000, which is an important base deduction in yearly tax planning.
As a general rule of thumb, individuals may need to pay income tax once annual income exceeds around RM 34,000 after the RM 9,000 personal relief deduction. Actual tax liability depends on your total income, eligibility for reliefs, rebates, and whether you are taxed as a resident or non-resident. Malaysian tax residents are taxed using progressive rates and may claim reliefs and rebates, while non-residents are generally taxed at a flat rate. Using a calculator before filing helps you estimate what you owe and spot missing reliefs early.