Malaysia Income Tax Calculator

Year of Assessment 2025 (e-Filing 2026) - LHDN Verified

Official LHDN Guidelines Updated: January 2026 YA 2025 Compliant

Income & Zakat

Monthly gross before any deductions

Total employment income before EPF deduction

Direct deduction from tax payable (unlimited)

Gross Annual Income = Average Monthly Gross Salary x 12

Gross Salary

Gross Salary = Basic Salary + Fixed Allowances + Variable Pay

Includes basic pay, housing allowance, transport allowance, overtime, commissions, bonuses, and all other monetary benefits from your employer.

Basic Salary

Basic Salary = Gross Salary - All Allowances - Variable Pay

The fixed core wage stated in your employment contract, before any allowances or additions. This is typically used to calculate EPF and SOCSO contributions.

Net Salary (Take-Home Pay)

Net Salary = Gross Salary - EPF (Employee) - SOCSO - EIS - PCB (Monthly Tax)

The amount you actually receive each month after statutory deductions. EPF employee contribution is 11% of gross salary. SOCSO and EIS rates vary by salary tier. PCB (Potongan Cukai Bulanan) is your monthly tax deduction.

Taxable Income (Chargeable Income)

Taxable Income = Gross Annual Income - Tax Reliefs - Tax Exemptions

This is the figure LHDN uses to determine your tax bracket. Tax reliefs (such as EPF, insurance, lifestyle, children) reduce your taxable income. Certain benefits like petrol allowance (up to RM6,000) and parking may be exempt from tax.

Tip: Enter your Gross Annual Income (total of all 12 months including bonuses) in this calculator. The tool will then subtract your claimed tax reliefs to arrive at your Taxable Income and compute the tax payable.

Personal & Spouse Details

Individual Relief: RM9,000 (Automatic)

Granted automatically for individual and dependent relatives

Must be registered with Department of Social Welfare (JKM)

Children

No children added yet. Click "Add Child" to claim child relief.

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Parents & Grandparents Medical Expenses

Medical condition must be certified by medical practitioner. Includes dental treatment, special needs, and carer expenses for parents and grandparents.

Sub-limit of RM1,000 within the RM8,000 combined parents/grandparents medical relief

Note: Total parents/grandparents medical relief is capped at RM8,000 (including the RM1,000 complete medical examination sub-limit)

Other Tax Reliefs

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Tax Summary

Gross Annual Income
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Total Tax Relief
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Chargeable Income
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Tax Before Rebate
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Tax Rebate
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(Chargeable income <= RM35,000)

Tax After Rebate
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Zakat Deduction
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Final Tax Payable
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Effective Rate: {{ taxResult.effectiveRate }}%

Tax Bracket Breakdown

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No tax payable

Relief Breakdown

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No reliefs claimed