Malaysia Personal Income Tax Rates YA 2025 (Resident) with Quick Estimator
Last verified: 28 October 2026 against LHDN's tax rate page. Short answer: for Years of Assessment 2023, 2024 and 2025, LHDN applies ten bands to a resident individual's chargeable income, from 0% on the first RM5,000 up to 30% on income above RM2,000,000. Each rate applies only to the slice of income inside its band.
Talreon is an independent publisher and is not affiliated with LHDN (Inland Revenue Board of Malaysia, HASiL). This page explains the process in our own words; the agency's own website and notices are the final word.
Who this applies to
This table is LHDN's schedule for resident individuals, applied to chargeable income (income after allowable reliefs) [source]. Non-resident rates and residence status rules are not covered here. Check them with LHDN.
Resident individual tax rates, YA 2023, 2024 and 2025
| Chargeable income (RM) | Rate on this band | Cumulative tax on income below this band (RM) | Source |
|---|---|---|---|
| 0 – 5,000 | 0% | 0 | [LHDN] |
| 5,001 – 20,000 | 1% | 0 | [LHDN] |
| 20,001 – 35,000 | 3% | 150 | [LHDN] |
| 35,001 – 50,000 | 6% | 600 | [LHDN] |
| 50,001 – 70,000 | 11% | 1,500 | [LHDN] |
| 70,001 – 100,000 | 19% | 3,700 | [LHDN] |
| 100,001 – 400,000 | 25% | 9,400 | [LHDN] |
| 400,001 – 600,000 | 26% | 84,400 | [LHDN] |
| 600,001 – 2,000,000 | 28% | 136,400 | [LHDN] |
| Above 2,000,000 | 30% | 528,400 | [LHDN] |
LHDN's page labels this schedule "Year of Assessment 2023, 2024 & 2025" [source]. A YA 2026 table was not on the page when we checked on 28 October 2026, so check with LHDN before using these bands for 2026 income.
Quick estimator
This applies only the bands above. It does not deduct rebates (for example zakat, which LHDN says can be claimed as a rebate up to the tax charged [FAQ Q27]), and it does not include PCB already paid. Any other individual rebates: check with LHDN.
How to work it out (steps)
- Add up your total income for the calendar year (salary, bonus, rental and other income).
- Subtract allowable reliefs. See our YA 2025 relief checklist and LHDN's relief table.
- Find your band in the table. Take the cumulative tax figure and add the band's rate on the amount above the band's lower limit [source].
- Subtract rebates and the PCB/MTD already deducted. LHDN's FAQ says any shortfall between MTD and tax payable must be paid [FAQ Q44].
Worked example: chargeable income of RM60,000 falls in the RM50,001–70,000 band. Tax = RM1,500 on the first RM50,000, plus 11% of RM10,000 (RM1,100), which comes to RM2,600 before rebates. This uses LHDN's band figures [source]; the arithmetic is ours.
Documents you'll use
- EA/EC form (income and PCB deducted)
- Receipts for each relief you claim (keep for seven years, per LHDN's FAQ)
- Any CP500 instalment notices, if you have business income
Related
Common mistakes
- Applying the top rate to all of your income. Each rate applies only to its own band.
- Using gross salary instead of chargeable income.
- Using YA 2022 or older bands. LHDN's page lists different rates for earlier years.
Related guides
Frequently asked questions
Is the 30% rate charged on all my income?
No. Under LHDN's schedule, 30% applies only to the part of chargeable income above RM2,000,000.
Do these rates apply to YA 2026?
LHDN's page labels the table for YA 2023, 2024 and 2025. Check with LHDN for the YA 2026 schedule.
What is chargeable income?
It is your total income after allowable reliefs, which is the amount the rate table is applied to.
Where to check it yourself
Talreon is not affiliated with LHDN (Inland Revenue Board of Malaysia, HASiL). Figures and steps on this page were checked against the linked pages on 28 October 2026. Read our editorial and review process and figures update log. Spotted something out of date? Email support@talreon.com with the page address.
Change log: 28 October 2026 – first published. Educational information only; not tax, financial or legal advice.
Sources
- hasil.gov.my – kadar cukai
- mytax.hasil.gov.my (could not be opened by our checker on 28 October 2026; confirm directly)
- hasil.gov.my – soalan lazim individu (could not be opened by our checker on 28 October 2026; confirm directly)
Last checked: 28 October 2026. Links opened on this date; figures are as stated above. Rules change, so confirm with the official agency before acting.