Income Tax Rates
January 14, 2015
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 |
…. |
