Income Tax Calculator Malaysia 2026
Estimate your Malaysian income tax for the 2026 year of assessment from your income and reliefs, and see the rebate, zakat and any balance after monthly tax deductions.
Preview page. The rates are checked against official sources; the page is awaiting final review before it is published.
Result
This is an estimate for planning. Confirm the final figure with the bank, JPJ or LHDN before you commit.
How it's calculated
Income tax for a resident individual is worked out in three steps. First, reliefs are deducted from total income to give chargeable income. Second, the chargeable income is taxed in bands at rising rates. Third, the RM 400 rebate, if you qualify, and any zakat you paid are taken off the tax.
| Chargeable income | Rate | Tax at top of band |
|---|---|---|
| First RM 5,000 | 0% | RM 0 |
| RM 5,001 – RM 20,000 | 1% | RM 150 |
| RM 20,001 – RM 35,000 | 3% | RM 600 |
| RM 35,001 – RM 50,000 | 6% | RM 1,500 |
| RM 50,001 – RM 70,000 | 11% | RM 3,700 |
| RM 70,001 – RM 100,000 | 19% | RM 9,400 |
| RM 100,001 – RM 400,000 | 25% | RM 84,400 |
| RM 400,001 – RM 600,000 | 26% | RM 136,400 |
| RM 600,001 – RM 2,000,000 | 28% | RM 528,400 |
| Above RM 2,000,000 | 30% |
Worked example (the default inputs). A single employee earns RM 72,000.00 in the year and contributes RM 7,920.00 to EPF. Reliefs are the RM 9,000.00 individual relief, RM 4,000.00 for EPF (the cap) and RM 350.00 for SOCSO and EIS: RM 13,350.00. Chargeable income is RM 58,650.00.
Tax is RM 1,500.00 on the first RM 50,000 plus 11% of the next RM 8,650, which is RM 951.50: RM 2,451.50 in all, an effective rate of 3.40% or RM 204.29 a month.
On RM 44,000.00 with the same reliefs, chargeable income is RM 30,650.00 and the tax RM 469.50. That is within RM 35,000, so the RM 400 rebate brings it down to RM 69.50.
Reliefs worth checking
Beyond the reliefs on the form above, the main ones for 2026 are medical expenses for parents (up to RM 8,000), your own serious illness, fertility treatment, vaccination, dental and health screening costs (RM 10,000 combined, with sub-limits), education fees for yourself (RM 7,000), sports equipment and gym fees (RM 1,000), childcare fees (RM 3,000), net SSPN savings (RM 8,000), private retirement schemes (RM 3,000), EV charging, food waste machines and home CCTV (RM 2,500 combined), interest on a first home loan for agreements signed from 2025 to 2027, and a new RM 1,000 relief for entrance fees to tourist attractions and cultural programmes in 2026 only. Add the amounts you qualify for, after each cap, into the "Other reliefs" field.
Residents and non-residents
You are a tax resident for the year if you are in Malaysia for 182 days or more, or meet one of the other tests in section 7 of the Income Tax Act. Non-residents pay a flat 30% on Malaysian income and cannot claim reliefs or rebates. Employers deduct tax every month through PCB based on an estimate of your year; the annual return reconciles that estimate with your actual income and reliefs, which is why you may owe a little more or get a refund.
FAQ
What are the income tax rates in Malaysia for 2026?
For resident individuals the first RM 5,000 of chargeable income is tax-free, then 1% on the next RM 15,000, 3% on the next RM 15,000, 6% on the next RM 15,000, 11% on the next RM 20,000, 19% on the next RM 30,000, 25% up to RM 400,000, 26% up to RM 600,000, 28% up to RM 2,000,000 and 30% above that. These are the same bands as for 2025.
What is the difference between total income and chargeable income?
Chargeable income is what is left after you deduct reliefs from your total income. Everyone gets the RM 9,000 individual relief automatically; most employees also claim EPF, SOCSO and EIS, and many claim insurance, lifestyle, medical and children’s reliefs. The tax bands apply to chargeable income, so every ringgit of relief saves tax at your top band rate.
Who gets the RM 400 tax rebate?
Residents whose chargeable income does not exceed RM 35,000 get a RM 400 rebate off their tax, and another RM 400 if they claim the spouse relief for a husband or wife with no income. The rebate cannot create a refund: it reduces tax only down to zero.
How does zakat reduce income tax?
Zakat, fitrah and other obligatory Islamic dues paid during the year are rebated ringgit for ringgit against your income tax, as long as you have an official receipt from the religious authority. The rebate is limited to the tax charged; any zakat above your tax is not refunded or carried forward.
What changes for 2027?
Budget 2027 proposes, from the 2027 year of assessment, raising the individual relief from RM 9,000 to RM 12,000, cutting the 19% band to 18%, adding a 24% band for RM 100,001 to RM 150,000, and applying 30% above RM 1,000,000 instead of RM 2,000,000. These need a Finance Act before they take effect, so this page uses the 2026 rules.
Sources
- LHDN, individual income tax rates (Year of Assessment 2023, 2024 and 2025)
- LHDN, Specification for Monthly Tax Deduction Calculations Using Computerised Calculation Method 2026, Table 1 (rates for 2026)
- LHDN, Borang TP1 (1/2026), relief caps for 2026
- LHDN, tax reliefs (Year of Assessment 2025)
- LHDN, tax rebates
- Finance Act 2025 (Act 874): relief changes from the year of assessment 2026
- Ministry of Finance, Budget 2027 tax measures, Appendices 1 to 9 (proposed changes from the year of assessment 2027)