Income Tax Rates


Assessment Year 2015

Chargeable Income Calculations (RM) Rate % Tax(RM)
0 – 2500 On the First 2,500 0 0
2,501 – 5,000 Next 2,500 0 0
5,001 – 10,000 On the First 5,000 0
Next 5,000 1 50
10,001 – 20,000 On the First 10,000 50
Next 10,000 1 100
20,001 – 35,000 On the First 20,000 150
Next 15,000 5 750
35,001 – 50,000 On the First 35,000 900
Next 15,000 10 1,500
50,001 – 70,000 On the First 50,000 2,400
Next 20,000 16 3,200
70,001 – 100,000 On the First 70,000 5,600
Next 30,000 21 6,300
100,001 – 150,000 On the First 100,000 11,900
Next 50,000 24 12,000
150,001 – 250,000 On the First 150,000 23,900
Next 100,000 24 24,00
250,001 – 400,000 On the First 250,000 47,900
Next 150,000 24.5 36,750
Exceeding 400,000 On the First 100,000 84,650
Next RM 25 ….

 

Assessment Year 2013 & 2014

Chargeable Income Calculations (RM) Rate % Tax(RM)
0 – 2500 On the First 2,500 0 0
2,501 – 5,000 Next 2,500 0 0
5,001 – 10,000 On the First 5,000 0
Next 5,000 2 100
10,001 – 20,000 On the First 10,000 100
Next 10,000 2 200
20,001 – 35,000 On the First 20,000 300
Next 15,000 6 900
35,001 – 50,000 On the First 35,000 1,200
Next 15,000 11 1,650
50,001 – 70,000 On the First 50,000 2,850
Next 20,000 19 3,800
70,001 – 100,000 On the First 70,000 6,650
Next 30,000 24 7,200
Exceeding 100,000 On the First 100,000 13,850
Next RM 26 ….

 

Assessment Year 2010, 2011 & 2012

Chargeable Income Calculations (RM) Rate % Tax(RM)
0 – 2500 On the First 2,500 0 0
2,501 – 5,000 Next 2,500 1 25
5,001 – 10,000 On the First 5,000 25
Next 5,000 3 150
10,001 – 20,000 On the First 10,000 175
Next 10,000 3 300
20,001 – 35,000 On the First 20,000 475
Next 15,000 7 1,050
35,001 – 50,000 On the First 35,000 1,525
Next 15,000 12 1,800
50,001 – 70,000 On the First 50,000 3,325
Next 20,000 19 3,800
70,001 – 100,000 On the First 70,000 7,125
Next 30,000 24 7,200
Exceeding 100,000 On the First 100,000 14,325
Next RM 26 ….

 

Assessment Year 2009

Chargeable Income Calculations (RM) Rate % Tax(RM)
0 – 2500 On the First 2,500 0 0
2,501 – 5,000 Next 2,500 1 25
5,001 – 10,000 On the First 5,000 25
Next 5,000 3 150
10,001 – 20,000 On the First 10,000 175
Next 10,000 3 300
20,001 – 35,000 On the First 20,000 475
Next 15,000 7 1.050
35,001 – 50,000 On the First 35,000 1,525
Next 15,000 12 1,800
50,001 – 70,000 On the First 50,000 3,325
Next 20,000 19 3,800
70,001 – 100,000 On the First 70,000 7,125
Next 30,000 24 7,200
100,001 – 150,000 On the First 100,000 14,325
Next 50,000 27 13,500
150,001 – 250,000 On the First 150,000 27,825
Next 100,000 27 27,000
Exceeding 250,000 On the First 250,000 54,825
Next RM 28 ….

 

Assessment Year 2008

Chargeable Income Calculations (RM) Rate % Tax(RM)
0 – 2500 On the First 2,500 0 0
2,501 – 5,000 Next 2,500 1 25
5,001 – 10,000 On the First 5,000 25
Next 5,000 3 150
10,001 – 20,000 On the First 10,000 175
Next 10,000 3 300
20,001 – 35,000 On the First 20,000 475
Next 15,000 7 1.050
35,001 – 50,000 On the First 35,000 1,525
Next 15,000 13 1,950
50,001 – 70,000 On the First 50,000 3,475
Next 20,000 19 3,800
70,001 – 100,000 On the First 70,000 7,275
Next 30,000 24 7,200
100,001 – 150,000 On the First 100,000 14,475
Next 50,000 27 13,500
150,001 – 250,000 On the First 150,000 27,975
Next 100,000 27 27,000
Exceeding 250,000 On the First 250,000 54,975
Next RM 28 ….