Malaysia Income Tax Calculator 2026
Calculate your exact net salary in Malaysia after Cukai Pendapatan (Personal Income Tax) and social security. All 10 tax brackets. Updated Q1 2026.
Your employer pays an additional RM6,500 (13.0% of gross). Total employment cost = RM56,500.
How income tax works in Malaysia
Income tax in Malaysia is administered by the Inland Revenue Board (LHDN) under Cukai Pendapatan (Personal Income Tax). EPF: employee 11%, employer 13%. SOCSO and EIS small additions. Brackets in MYR.
Malaysia uses a progressive schedule of 10 brackets: each slice of income is taxed at the rate of the band it falls in — not your highest rate applied to the whole salary. Social security (11.0% of gross) is deducted first; income tax is then applied to the remainder band-by-band.
Malaysia pays salaries across 12 monthly instalments.
Key tax dates in Malaysia
| Event | Date / Note |
|---|---|
| Tax year start | 1 January |
| Tax year end | 31 December |
| Filing deadline | 30 April |
| Withholding regime | Cukai Pendapatan (Personal Income Tax) |
Deductions and allowances
- ·Personal relief MYR 9,000
- ·Spouse MYR 4,000
- ·Child MYR 2,000 each
- ·EPF (max MYR 4,000)
- ·Life insurance MYR 3,000
- ·Medical MYR 8,000
EPF: employee 11%, employer 13%. SOCSO and EIS small additions. Brackets in MYR.
Special tax regimes
MM2H visa holders: tax on foreign-source income only if remitted. Returning Expert Programme: 15% flat for 5 years.
Read full guide →All 10 brackets for 2026
| # | Income Range (RM) | Marginal | Effective at Top |
|---|---|---|---|
| 01 | RM0 — RM5,000 | 0% | 11.0% |
| 02 | RM5,000 — RM20,000 | 1% | 11.6% |
| 03 | RM20,000 — RM35,000 | 3% | 12.4% |
| 04 | RM35,000 — RM50,000 | 8% | 13.7% |
| 05 | RM50,000 — RM70,000 | 13% | 15.9% |
| 06 | RM70,000 — RM100,000 | 21% | 19.4% |
| 07 | RM100,000 — RM400,000 | 24% | 29.0% |
| 08 | RM400,000 — RM600,000 | 25% | 30.4% |
| 09 | RM600,000 — RM2,000,000 | 26% | 33.0% |
| 10 | RM2,000,000 — ∞ | 30% | — |
Source · Inland Revenue Board (LHDN) · Data updated Q1 2026
Frequently asked
What is the income tax rate in Malaysia?+
Malaysia applies progressive Cukai Pendapatan (Personal Income Tax) rates from 0.0% on the lowest band up to 30.0% on the highest, across 10 brackets in 2026.
How much social security do you pay in Malaysia?+
Employees pay 11.0% of gross salary as social security. EPF: employee 11%, employer 13%. SOCSO and EIS small additions. Brackets in MYR.
What is the Cukai Pendapatan (Personal Income Tax) personal allowance in Malaysia?+
The main allowances are: Personal relief MYR 9,000; Spouse MYR 4,000. See §03 for the full list.
When do you file taxes in Malaysia?+
The filing deadline in Malaysia is 30 April. Tax year runs 1 January to 31 December.
How much take-home pay on RM36,000 gross in Malaysia?+
On a RM36,000 gross salary the effective rate is 12.4%, leaving approximately RM31,529 net per year — about RM2,627 per month across 12 payments. (For reference: RM50,000 gross nets RM43,140.)
Does Malaysia have any special tax regimes for expats?+
MM2H visa holders: tax on foreign-source income only if remitted. Returning Expert Programme: 15% flat for 5 years.
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