Malaysia Income Tax Calculator for Expats
See roughly how much Malaysian income tax you will pay on your salary in a year, as a resident or non-resident, and how it is worked out.
How it is worked out
Tax by bracket
| Chargeable income band | Rate | Tax |
|---|
Resident tax rates (year of assessment 2025 and 2026)
| Chargeable income (RM) | Rate |
|---|---|
| 0 to 5,000 | 0% |
| 5,001 to 20,000 | 1% |
| 20,001 to 35,000 | 3% |
| 35,001 to 50,000 | 6% |
| 50,001 to 70,000 | 11% |
| 70,001 to 100,000 | 19% |
| 100,001 to 400,000 | 25% |
| 400,001 to 600,000 | 26% |
| 600,001 to 2,000,000 | 28% |
| Over 2,000,000 | 30% |
LHDN has published these rates for years of assessment 2023 to 2025. Budget 2026 announced no change, so we use the same table for 2026. This calculator covers salary income only.
Frequently asked questions
What are the Malaysian income tax rates?
Residents pay progressive rates from 0% to 30%. The first RM5,000 of chargeable income is tax free, then rates rise in steps to 30% on chargeable income above RM2,000,000. Non-residents pay a flat 30% on employment income.
Am I a resident or a non-resident for tax?
It depends on the days you spend in Malaysia, mainly whether you are here for 182 days or more in the calendar year. Your visa or pass does not decide it. Use the 182-day tax residency counter on this site to check.
What reliefs can I claim?
Every resident gets an individual relief of RM9,000. You can add RM4,000 for a spouse with no income, RM2,000 for each child under 18, EPF contributions up to RM4,000, and other reliefs such as medical costs, lifestyle purchases, life insurance and SOCSO. Non-residents get no reliefs.
What is the RM400 rebate?
If your chargeable income is RM35,000 or less, RM400 is taken off your tax. It can bring your tax down to zero but not below.
Is foreign income taxed in Malaysia?
For resident individuals, foreign-sourced income brought into Malaysia is exempt until 2036, with some conditions. Income received through a Malaysian partnership is not covered. This calculator only covers salary from a Malaysian job.
Is the monthly figure my PCB (monthly tax deduction)?
It is a rough guide. Employers use the LHDN PCB formula, which spreads the yearly tax over the months you work and adjusts for bonuses, so your actual PCB can differ.
Sources
- LHDN - Tax Rate (last updated 26/06/2026) (official)
- LHDN - Tax Relief YA2025 (last updated 26/06/2026) (official)
- PwC WWTS Malaysia - Taxes on personal income (reviewed 16 Jun 2026) (independent guide)
- PwC WWTS Malaysia - Other tax credits (rebates) (independent guide)
Rules last checked: Wed, 14 October 2026. Rules change; if something looks out of date, trust the official source (Immigration Department, MM2H Centre or LHDN) over this page.