Income Tax Calculator Malaysia (YA2026)
On an annual income of RM60,000, a single taxpayer claiming EPF and SOCSO relief pays about RM 1,299.00 income tax for YA2026. Under the Budget 2027 proposal (RM12,000 individual relief and lower rates) the same income would pay RM 1,119.00. Enter your income and reliefs to see your tax, refund and Budget 2027 saving.
Your tax for YA2026
Tax payable
RM 108.25 a month on average
:
| Total income | RM 60,000.00 |
|---|---|
| Approved donations | RM 0.00 |
| Total reliefs | RM 13,350.00 |
| Chargeable income | RM 46,650.00 |
| Tax on chargeable income | RM 1,299.00 |
| Rebate | RM 0.00 |
| Zakat rebate | RM 0.00 |
| Effective · marginal rate | 2.17% · 6% |
Budget 2027 (YA2027, proposed): RM 1,119.00. You would pay RM 180.00 less under the Budget 2027 proposal (YA2027).
| Individual (automatic) | RM 9,000.00 |
|---|---|
| EPF (your share) | RM 4,000.00 |
| SOCSO and EIS | RM 350.00 |
Advertisement
How Malaysian income tax is calculated
- Add up your income for the year: employment income (your EA form) plus any other income.
- Deduct approved donations (up to 10% of income) and your reliefs, each up to its limit. The result is your chargeable income.
- Apply the tax rates band by band to your chargeable income.
- Subtract rebates: RM400 if chargeable income is RM35,000 or less (RM800 with a non-working spouse), then zakat paid.
- Compare with PCB deducted by your employer to see whether you get a refund or owe a balance.
Income tax rates: YA2026 and Budget 2027
Rates for resident individuals. The Budget 2027 column is the proposal tabled on 9 October 2026 for YA2027; changes are in bold.
| Chargeable income (RM) | YA2026 | YA2027 (proposed) |
|---|---|---|
| 0 – 5,000 | 0% | 0% |
| 5,001 – 20,000 | 1% | 1% |
| 20,001 – 35,000 | 3% | 3% |
| 35,001 – 50,000 | 6% | 6% |
| 50,001 – 70,000 | 11% | 11% |
| 70,001 – 100,000 | 19% | 18% |
| 100,001 – 150,000 | 25% | 24% |
| 150,001 – 400,000 | 25% | 25% |
| 400,001 – 600,000 | 26% | 26% |
| 600,001 – 1,000,000 | 28% | 28% |
| 1,000,001 – 2,000,000 | 28% | 30% |
| Above 2,000,000 | 30% | 30% |
Budget 2027 also proposes raising the individual relief from RM9,000 to RM12,000, the first increase since 2010, and widening reliefs to cover AI subscriptions, pet vaccination and adoption, and postnatal care. Limits for the new items had not been announced when this page was updated.
Advertisement
Income tax at common salaries
Single taxpayer claiming only the automatic individual relief, EPF (11% of income, up to RM4,000) and SOCSO/EIS (RM350).
| Annual income | YA2026 tax | Effective rate | YA2027 (proposed) | Saving |
|---|---|---|---|---|
| RM 36,000.00 | RM 0.00 | 0% | RM 0.00 | RM 0.00 |
| RM 48,000.00 | RM 189.50 | 0.39% | RM 99.50 | RM 90.00 |
| RM 60,000.00 | RM 1,299.00 | 2.17% | RM 1,119.00 | RM 180.00 |
| RM 84,000.00 | RM 3,823.50 | 4.55% | RM 3,441.50 | RM 382.00 |
| RM 120,000.00 | RM 11,062.50 | 9.22% | RM 9,976.00 | RM 1,086.50 |
| RM 180,000.00 | RM 26,062.50 | 14.48% | RM 24,512.50 | RM 1,550.00 |
| RM 240,000.00 | RM 41,062.50 | 17.11% | RM 39,512.50 | RM 1,550.00 |
| RM 360,000.00 | RM 71,062.50 | 19.74% | RM 69,512.50 | RM 1,550.00 |
Tax relief limits for YA2026
| Relief | Limit |
|---|---|
| Individual (automatic) | RM 9,000.00 |
| Disabled individual (OKU) | RM 7,000.00 |
| Spouse with no income, or joint assessment | RM 4,000.00 |
| Spouse is disabled (OKU) | RM 6,000.00 |
| Children under 18 | RM 2,000.00 each |
| Children 18+ in A-level, matriculation or similar | RM 2,000.00 each |
| Children 18+ studying for a diploma or degree | RM 8,000.00 each |
| Disabled children | RM 8,000.00 each |
| Parents: medical, dental and care | RM 8,000.00 |
| Medical for self, spouse and children | RM 10,000.00 |
| Support equipment for a disabled family member | RM 6,000.00 |
| Your own education fees | RM 7,000.00 |
| Lifestyle: books, computer, phone, internet | RM 2,500.00 |
| Sports equipment, facilities and fees | RM 1,000.00 |
| Breastfeeding equipment | RM 1,000.00 |
| Childcare centre or kindergarten fees | RM 3,000.00 |
| SSPN net savings | RM 8,000.00 |
| EPF (your share) | RM 4,000.00 |
| Life insurance or family takaful | RM 3,000.00 |
| PRS and deferred annuity | RM 3,000.00 |
| Education or medical insurance | RM 4,000.00 |
| SOCSO and EIS | RM 350.00 |
| EV charging or food-waste composter | RM 2,500.00 |
| First-home loan interest | RM 7,000.00 |
Keep receipts for seven years: LHDN can ask for proof of any relief you claim.
Sources
- PwC Malaysia: personal income tax rates, reliefs and Budget 2027 proposals
- Malay Mail: Budget 2027 individual relief and rate changes
- The Star: lower income tax for RM70,000 to RM150,000
- CIMB: personal tax relief YA2026
Disclaimer: This calculator gives estimates for resident individuals and is not tax advice. Relief conditions apply; Budget 2027 figures are proposals until enacted. Confirm your return on MyTax or with a tax adviser.
Frequently asked questions
How much income tax do I pay on RM60,000 a year in Malaysia?
About RM1,299 for YA2026 if you are single and claim only the automatic RM9,000 relief, EPF (RM4,000) and SOCSO/EIS (RM350). That leaves RM46,650 chargeable income: RM600 tax on the first RM35,000 plus 6% of RM11,650. Every extra relief you claim lowers it further.
What does Budget 2027 change for income tax?
Budget 2027, tabled on 9 October 2026, proposes raising the individual relief from RM9,000 to RM12,000, cutting the rate on chargeable income of RM70,001–RM100,000 from 19% to 18% and on RM100,001–RM150,000 from 25% to 24%, and applying the 30% top rate from RM1 million instead of RM2 million. These apply from YA2027 (income earned in 2027) once passed in the Finance Act.
What is the difference between a tax relief and a tax rebate?
A relief reduces your chargeable income before tax is worked out, so it saves you tax at your marginal rate. A rebate reduces the tax itself, ringgit for ringgit. The RM400 rebate (RM800 with a non-working spouse) applies when chargeable income is RM35,000 or less, and zakat paid is also a rebate, up to the amount of tax.
Will I get a tax refund?
Compare the PCB your employer deducted during the year with your tax payable. If PCB is higher, for example because you have reliefs that were not declared to your employer, LHDN refunds the difference after you file. Enter your total PCB in the calculator to see the estimated refund or balance.
Which year of assessment should I use?
Use YA2026 for income earned from January to December 2026, which you declare in early 2027. YA2027 covers income earned in 2027, when the Budget 2027 proposals are expected to apply.
Does this calculator work for foreigners or non-residents?
No. It uses the rates for tax residents, generally people in Malaysia for 182 days or more in the year. Non-residents are taxed at a flat 30% on employment income and cannot claim personal reliefs.
Is my information saved or sent anywhere?
No. The calculator runs entirely in your browser. A copied link keeps your inputs after the # sign, which browsers do not send to any server.
Advertisement