Malaysia
Sources and data for Malaysia
Every value the calculators use, with its effective dates and a link to the official source.
Income tax rates for resident individuals
- Current value
Table with 10 brackets
RM 0 / RM 5,000 0% RM 5,000 / RM 20,000 1% RM 20,000 / RM 35,000 3% RM 35,000 / RM 50,000 6% RM 50,000 / RM 70,000 11% RM 70,000 / RM 100,000 19% RM 100,000 / RM 400,000 25% RM 400,000 / RM 600,000 26% RM 600,000 / RM 2,000,000 28% RM 2,000,000 + 30% - From
- 1 January 2026
- Checked on
- 16 October 2026
Tax rebate for an individual with chargeable income up to RM35,000
- Current value
- RM 400
- From
- 1 January 2009
- Checked on
- 16 October 2026
Extra tax rebate for a husband or wife with no income (joint assessment)
- Current value
- RM 400
- From
- 1 January 2009
- Checked on
- 16 October 2026
Chargeable income limit for the tax rebate
- Current value
- RM 35,000
- From
- 1 January 2009
- Checked on
- 16 October 2026
Personal tax reliefs (limits)
- Current value
- Individual and dependent relatives RM 9,000
- Husband or wife with no income (or joint assessment) RM 4,000
- Each unmarried child under 18 RM 2,000
- Each child 18 or older at diploma level or higher RM 8,000
- Disabled individual RM 7,000
- Disabled husband or wife RM 6,000
- Medical, special needs and carer expenses for parents RM 8,000
- EPF or other approved scheme RM 4,000
- Life insurance, family takaful or voluntary EPF RM 3,000
- Education and medical insurance RM 4,000
- Private Retirement Scheme and deferred annuity RM 3,000
- SOCSO and EIS contributions RM 350
- Lifestyle: books, devices, internet, courses RM 2,500
- Sports equipment, facilities and gym RM 1,000
- Childcare centre or kindergarten fees RM 3,000
- Net savings in SSPN RM 8,000
- From
- 1 January 2026
- Checked on
- 16 October 2026
Smallest MTD (PCB) amount an employer deducts
- Current value
- RM 10
- From
- 1 January 2026
- Checked on
- 16 October 2026
SOCSO employer share, first category (Employment Injury and Invalidity)
- Current value
Table with 65 brackets
RM 0 / RM 30 0% 0.40 RM 30.01 / RM 50 0% 0.70 RM 50.01 / RM 70 0% 1.10 RM 70.01 / RM 100 0% 1.50 RM 100.01 / RM 140 0% 2.10 RM 140.01 / RM 200 0% 2.95 RM 200.01 / RM 300 0% 4.35 RM 300.01 / RM 400 0% 6.15 RM 400.01 / RM 500 0% 7.85 RM 500.01 / RM 600 0% 9.65 RM 600.01 / RM 700 0% 11.35 RM 700.01 / RM 800 0% 13.15 RM 800.01 / RM 900 0% 14.85 RM 900.01 / RM 1,000 0% 16.65 RM 1,000.01 / RM 1,100 0% 18.35 RM 1,100.01 / RM 1,200 0% 20.15 RM 1,200.01 / RM 1,300 0% 21.85 RM 1,300.01 / RM 1,400 0% 23.65 RM 1,400.01 / RM 1,500 0% 25.35 RM 1,500.01 / RM 1,600 0% 27.15 RM 1,600.01 / RM 1,700 0% 28.85 RM 1,700.01 / RM 1,800 0% 30.65 RM 1,800.01 / RM 1,900 0% 32.35 RM 1,900.01 / RM 2,000 0% 34.15 RM 2,000.01 / RM 2,100 0% 35.85 RM 2,100.01 / RM 2,200 0% 37.65 RM 2,200.01 / RM 2,300 0% 39.35 RM 2,300.01 / RM 2,400 0% 41.15 RM 2,400.01 / RM 2,500 0% 42.85 RM 2,500.01 / RM 2,600 0% 44.65 RM 2,600.01 / RM 2,700 0% 46.35 RM 2,700.01 / RM 2,800 0% 48.15 RM 2,800.01 / RM 2,900 0% 49.85 RM 2,900.01 / RM 3,000 0% 51.65 RM 3,000.01 / RM 3,100 0% 53.35 RM 3,100.01 / RM 3,200 0% 55.15 RM 3,200.01 / RM 3,300 0% 56.85 RM 3,300.01 / RM 3,400 0% 58.65 RM 3,400.01 / RM 3,500 0% 60.35 RM 3,500.01 / RM 3,600 0% 62.15 RM 3,600.01 / RM 3,700 0% 63.85 RM 3,700.01 / RM 3,800 0% 65.65 RM 3,800.01 / RM 3,900 0% 67.35 RM 3,900.01 / RM 4,000 0% 69.15 RM 4,000.01 / RM 4,100 0% 70.85 RM 4,100.01 / RM 4,200 0% 72.65 RM 4,200.01 / RM 4,300 0% 74.35 RM 4,300.01 / RM 4,400 0% 76.15 RM 4,400.01 / RM 4,500 0% 77.85 RM 4,500.01 / RM 4,600 0% 79.65 RM 4,600.01 / RM 4,700 0% 81.35 RM 4,700.01 / RM 4,800 0% 83.15 RM 4,800.01 / RM 4,900 0% 84.85 RM 4,900.01 / RM 5,000 0% 86.65 RM 5,000.01 / RM 5,100 0% 88.35 RM 5,100.01 / RM 5,200 0% 90.15 RM 5,200.01 / RM 5,300 0% 91.85 RM 5,300.01 / RM 5,400 0% 93.65 RM 5,400.01 / RM 5,500 0% 95.35 RM 5,500.01 / RM 5,600 0% 97.15 RM 5,600.01 / RM 5,700 0% 98.85 RM 5,700.01 / RM 5,800 0% 100.65 RM 5,800.01 / RM 5,900 0% 102.35 RM 5,900.01 / RM 6,000 0% 104.15 RM 6,000.01 + 0% 104.15 - From
- 1 June 2026
- Checked on
- 16 October 2026
SOCSO employee share for the Invalidity Scheme, first category
- Current value
Table with 65 brackets
RM 0 / RM 30 0% 0.10 RM 30.01 / RM 50 0% 0.20 RM 50.01 / RM 70 0% 0.30 RM 70.01 / RM 100 0% 0.40 RM 100.01 / RM 140 0% 0.60 RM 140.01 / RM 200 0% 0.85 RM 200.01 / RM 300 0% 1.25 RM 300.01 / RM 400 0% 1.75 RM 400.01 / RM 500 0% 2.25 RM 500.01 / RM 600 0% 2.75 RM 600.01 / RM 700 0% 3.25 RM 700.01 / RM 800 0% 3.75 RM 800.01 / RM 900 0% 4.25 RM 900.01 / RM 1,000 0% 4.75 RM 1,000.01 / RM 1,100 0% 5.25 RM 1,100.01 / RM 1,200 0% 5.75 RM 1,200.01 / RM 1,300 0% 6.25 RM 1,300.01 / RM 1,400 0% 6.75 RM 1,400.01 / RM 1,500 0% 7.25 RM 1,500.01 / RM 1,600 0% 7.75 RM 1,600.01 / RM 1,700 0% 8.25 RM 1,700.01 / RM 1,800 0% 8.75 RM 1,800.01 / RM 1,900 0% 9.25 RM 1,900.01 / RM 2,000 0% 9.75 RM 2,000.01 / RM 2,100 0% 10.25 RM 2,100.01 / RM 2,200 0% 10.75 RM 2,200.01 / RM 2,300 0% 11.25 RM 2,300.01 / RM 2,400 0% 11.75 RM 2,400.01 / RM 2,500 0% 12.25 RM 2,500.01 / RM 2,600 0% 12.75 RM 2,600.01 / RM 2,700 0% 13.25 RM 2,700.01 / RM 2,800 0% 13.75 RM 2,800.01 / RM 2,900 0% 14.25 RM 2,900.01 / RM 3,000 0% 14.75 RM 3,000.01 / RM 3,100 0% 15.25 RM 3,100.01 / RM 3,200 0% 15.75 RM 3,200.01 / RM 3,300 0% 16.25 RM 3,300.01 / RM 3,400 0% 16.75 RM 3,400.01 / RM 3,500 0% 17.25 RM 3,500.01 / RM 3,600 0% 17.75 RM 3,600.01 / RM 3,700 0% 18.25 RM 3,700.01 / RM 3,800 0% 18.75 RM 3,800.01 / RM 3,900 0% 19.25 RM 3,900.01 / RM 4,000 0% 19.75 RM 4,000.01 / RM 4,100 0% 20.25 RM 4,100.01 / RM 4,200 0% 20.75 RM 4,200.01 / RM 4,300 0% 21.25 RM 4,300.01 / RM 4,400 0% 21.75 RM 4,400.01 / RM 4,500 0% 22.25 RM 4,500.01 / RM 4,600 0% 22.75 RM 4,600.01 / RM 4,700 0% 23.25 RM 4,700.01 / RM 4,800 0% 23.75 RM 4,800.01 / RM 4,900 0% 24.25 RM 4,900.01 / RM 5,000 0% 24.75 RM 5,000.01 / RM 5,100 0% 25.25 RM 5,100.01 / RM 5,200 0% 25.75 RM 5,200.01 / RM 5,300 0% 26.25 RM 5,300.01 / RM 5,400 0% 26.75 RM 5,400.01 / RM 5,500 0% 27.25 RM 5,500.01 / RM 5,600 0% 27.75 RM 5,600.01 / RM 5,700 0% 28.25 RM 5,700.01 / RM 5,800 0% 28.75 RM 5,800.01 / RM 5,900 0% 29.25 RM 5,900.01 / RM 6,000 0% 29.75 RM 6,000.01 + 0% 29.75 - From
- 1 June 2026
- Checked on
- 16 October 2026
SOCSO employee share for the Non-Employment Injury Scheme (LINDUNG 24 Jam), first category
- Current value
Table with 65 brackets
RM 0 / RM 30 0% 0.20 RM 30.01 / RM 50 0% 0.30 RM 50.01 / RM 70 0% 0.50 RM 70.01 / RM 100 0% 0.65 RM 100.01 / RM 140 0% 0.90 RM 140.01 / RM 200 0% 1.25 RM 200.01 / RM 300 0% 1.85 RM 300.01 / RM 400 0% 2.65 RM 400.01 / RM 500 0% 3.35 RM 500.01 / RM 600 0% 4.15 RM 600.01 / RM 700 0% 4.85 RM 700.01 / RM 800 0% 5.65 RM 800.01 / RM 900 0% 6.35 RM 900.01 / RM 1,000 0% 7.15 RM 1,000.01 / RM 1,100 0% 7.85 RM 1,100.01 / RM 1,200 0% 8.65 RM 1,200.01 / RM 1,300 0% 9.35 RM 1,300.01 / RM 1,400 0% 10.15 RM 1,400.01 / RM 1,500 0% 10.85 RM 1,500.01 / RM 1,600 0% 11.65 RM 1,600.01 / RM 1,700 0% 12.35 RM 1,700.01 / RM 1,800 0% 13.15 RM 1,800.01 / RM 1,900 0% 13.85 RM 1,900.01 / RM 2,000 0% 14.65 RM 2,000.01 / RM 2,100 0% 15.35 RM 2,100.01 / RM 2,200 0% 16.15 RM 2,200.01 / RM 2,300 0% 16.85 RM 2,300.01 / RM 2,400 0% 17.65 RM 2,400.01 / RM 2,500 0% 18.35 RM 2,500.01 / RM 2,600 0% 19.15 RM 2,600.01 / RM 2,700 0% 19.85 RM 2,700.01 / RM 2,800 0% 20.65 RM 2,800.01 / RM 2,900 0% 21.35 RM 2,900.01 / RM 3,000 0% 22.15 RM 3,000.01 / RM 3,100 0% 22.85 RM 3,100.01 / RM 3,200 0% 23.65 RM 3,200.01 / RM 3,300 0% 24.35 RM 3,300.01 / RM 3,400 0% 25.15 RM 3,400.01 / RM 3,500 0% 25.85 RM 3,500.01 / RM 3,600 0% 26.65 RM 3,600.01 / RM 3,700 0% 27.35 RM 3,700.01 / RM 3,800 0% 28.15 RM 3,800.01 / RM 3,900 0% 28.85 RM 3,900.01 / RM 4,000 0% 29.65 RM 4,000.01 / RM 4,100 0% 30.35 RM 4,100.01 / RM 4,200 0% 31.15 RM 4,200.01 / RM 4,300 0% 31.85 RM 4,300.01 / RM 4,400 0% 32.65 RM 4,400.01 / RM 4,500 0% 33.35 RM 4,500.01 / RM 4,600 0% 34.15 RM 4,600.01 / RM 4,700 0% 34.85 RM 4,700.01 / RM 4,800 0% 35.65 RM 4,800.01 / RM 4,900 0% 36.35 RM 4,900.01 / RM 5,000 0% 37.15 RM 5,000.01 / RM 5,100 0% 37.85 RM 5,100.01 / RM 5,200 0% 38.65 RM 5,200.01 / RM 5,300 0% 39.35 RM 5,300.01 / RM 5,400 0% 40.15 RM 5,400.01 / RM 5,500 0% 40.85 RM 5,500.01 / RM 5,600 0% 41.65 RM 5,600.01 / RM 5,700 0% 42.35 RM 5,700.01 / RM 5,800 0% 43.15 RM 5,800.01 / RM 5,900 0% 43.85 RM 5,900.01 / RM 6,000 0% 44.65 RM 6,000.01 + 0% 44.65 - From
- 1 June 2026
- Checked on
- 16 October 2026
SOCSO employer share, second category (Employment Injury only)
- Current value
Table with 65 brackets
RM 0 / RM 30 0% 0.30 RM 30.01 / RM 50 0% 0.50 RM 50.01 / RM 70 0% 0.80 RM 70.01 / RM 100 0% 1.10 RM 100.01 / RM 140 0% 1.50 RM 140.01 / RM 200 0% 2.10 RM 200.01 / RM 300 0% 3.10 RM 300.01 / RM 400 0% 4.40 RM 400.01 / RM 500 0% 5.60 RM 500.01 / RM 600 0% 6.90 RM 600.01 / RM 700 0% 8.10 RM 700.01 / RM 800 0% 9.40 RM 800.01 / RM 900 0% 10.60 RM 900.01 / RM 1,000 0% 11.90 RM 1,000.01 / RM 1,100 0% 13.10 RM 1,100.01 / RM 1,200 0% 14.40 RM 1,200.01 / RM 1,300 0% 15.60 RM 1,300.01 / RM 1,400 0% 16.90 RM 1,400.01 / RM 1,500 0% 18.10 RM 1,500.01 / RM 1,600 0% 19.40 RM 1,600.01 / RM 1,700 0% 20.60 RM 1,700.01 / RM 1,800 0% 21.90 RM 1,800.01 / RM 1,900 0% 23.10 RM 1,900.01 / RM 2,000 0% 24.40 RM 2,000.01 / RM 2,100 0% 25.60 RM 2,100.01 / RM 2,200 0% 26.90 RM 2,200.01 / RM 2,300 0% 28.10 RM 2,300.01 / RM 2,400 0% 29.40 RM 2,400.01 / RM 2,500 0% 30.60 RM 2,500.01 / RM 2,600 0% 31.90 RM 2,600.01 / RM 2,700 0% 33.10 RM 2,700.01 / RM 2,800 0% 34.40 RM 2,800.01 / RM 2,900 0% 35.60 RM 2,900.01 / RM 3,000 0% 36.90 RM 3,000.01 / RM 3,100 0% 38.10 RM 3,100.01 / RM 3,200 0% 39.40 RM 3,200.01 / RM 3,300 0% 40.60 RM 3,300.01 / RM 3,400 0% 41.90 RM 3,400.01 / RM 3,500 0% 43.10 RM 3,500.01 / RM 3,600 0% 44.40 RM 3,600.01 / RM 3,700 0% 45.60 RM 3,700.01 / RM 3,800 0% 46.90 RM 3,800.01 / RM 3,900 0% 48.10 RM 3,900.01 / RM 4,000 0% 49.40 RM 4,000.01 / RM 4,100 0% 50.60 RM 4,100.01 / RM 4,200 0% 51.90 RM 4,200.01 / RM 4,300 0% 53.10 RM 4,300.01 / RM 4,400 0% 54.40 RM 4,400.01 / RM 4,500 0% 55.60 RM 4,500.01 / RM 4,600 0% 56.90 RM 4,600.01 / RM 4,700 0% 58.10 RM 4,700.01 / RM 4,800 0% 59.40 RM 4,800.01 / RM 4,900 0% 60.60 RM 4,900.01 / RM 5,000 0% 61.90 RM 5,000.01 / RM 5,100 0% 63.10 RM 5,100.01 / RM 5,200 0% 64.40 RM 5,200.01 / RM 5,300 0% 65.60 RM 5,300.01 / RM 5,400 0% 66.90 RM 5,400.01 / RM 5,500 0% 68.10 RM 5,500.01 / RM 5,600 0% 69.40 RM 5,600.01 / RM 5,700 0% 70.60 RM 5,700.01 / RM 5,800 0% 71.90 RM 5,800.01 / RM 5,900 0% 73.10 RM 5,900.01 / RM 6,000 0% 74.40 RM 6,000.01 + 0% 74.40 - From
- 1 June 2026
- Checked on
- 16 October 2026
SOCSO employee share for the Non-Employment Injury Scheme, second category
- Current value
Table with 65 brackets
RM 0 / RM 30 0% 0.20 RM 30.01 / RM 50 0% 0.30 RM 50.01 / RM 70 0% 0.50 RM 70.01 / RM 100 0% 0.65 RM 100.01 / RM 140 0% 0.90 RM 140.01 / RM 200 0% 1.25 RM 200.01 / RM 300 0% 1.85 RM 300.01 / RM 400 0% 2.65 RM 400.01 / RM 500 0% 3.35 RM 500.01 / RM 600 0% 4.15 RM 600.01 / RM 700 0% 4.85 RM 700.01 / RM 800 0% 5.65 RM 800.01 / RM 900 0% 6.35 RM 900.01 / RM 1,000 0% 7.15 RM 1,000.01 / RM 1,100 0% 7.85 RM 1,100.01 / RM 1,200 0% 8.65 RM 1,200.01 / RM 1,300 0% 9.35 RM 1,300.01 / RM 1,400 0% 10.15 RM 1,400.01 / RM 1,500 0% 10.85 RM 1,500.01 / RM 1,600 0% 11.65 RM 1,600.01 / RM 1,700 0% 12.35 RM 1,700.01 / RM 1,800 0% 13.15 RM 1,800.01 / RM 1,900 0% 13.85 RM 1,900.01 / RM 2,000 0% 14.65 RM 2,000.01 / RM 2,100 0% 15.35 RM 2,100.01 / RM 2,200 0% 16.15 RM 2,200.01 / RM 2,300 0% 16.85 RM 2,300.01 / RM 2,400 0% 17.65 RM 2,400.01 / RM 2,500 0% 18.35 RM 2,500.01 / RM 2,600 0% 19.15 RM 2,600.01 / RM 2,700 0% 19.85 RM 2,700.01 / RM 2,800 0% 20.65 RM 2,800.01 / RM 2,900 0% 21.35 RM 2,900.01 / RM 3,000 0% 22.15 RM 3,000.01 / RM 3,100 0% 22.85 RM 3,100.01 / RM 3,200 0% 23.65 RM 3,200.01 / RM 3,300 0% 24.35 RM 3,300.01 / RM 3,400 0% 25.15 RM 3,400.01 / RM 3,500 0% 25.85 RM 3,500.01 / RM 3,600 0% 26.65 RM 3,600.01 / RM 3,700 0% 27.35 RM 3,700.01 / RM 3,800 0% 28.15 RM 3,800.01 / RM 3,900 0% 28.85 RM 3,900.01 / RM 4,000 0% 29.65 RM 4,000.01 / RM 4,100 0% 30.35 RM 4,100.01 / RM 4,200 0% 31.15 RM 4,200.01 / RM 4,300 0% 31.85 RM 4,300.01 / RM 4,400 0% 32.65 RM 4,400.01 / RM 4,500 0% 33.35 RM 4,500.01 / RM 4,600 0% 34.15 RM 4,600.01 / RM 4,700 0% 34.85 RM 4,700.01 / RM 4,800 0% 35.65 RM 4,800.01 / RM 4,900 0% 36.35 RM 4,900.01 / RM 5,000 0% 37.15 RM 5,000.01 / RM 5,100 0% 37.85 RM 5,100.01 / RM 5,200 0% 38.65 RM 5,200.01 / RM 5,300 0% 39.35 RM 5,300.01 / RM 5,400 0% 40.15 RM 5,400.01 / RM 5,500 0% 40.85 RM 5,500.01 / RM 5,600 0% 41.65 RM 5,600.01 / RM 5,700 0% 42.35 RM 5,700.01 / RM 5,800 0% 43.15 RM 5,800.01 / RM 5,900 0% 43.85 RM 5,900.01 / RM 6,000 0% 44.65 RM 6,000.01 + 0% 44.65 - From
- 1 June 2026
- Checked on
- 16 October 2026
SOCSO and EIS wage ceiling a month
- Current value
- RM 6,000
- From
- 1 October 2024
- Checked on
- 16 October 2026
EIS contribution (employer and employee pay the same)
- Current value
Table with 65 brackets
RM 0 / RM 30 0% 0.05 RM 30.01 / RM 50 0% 0.10 RM 50.01 / RM 70 0% 0.15 RM 70.01 / RM 100 0% 0.20 RM 100.01 / RM 140 0% 0.25 RM 140.01 / RM 200 0% 0.35 RM 200.01 / RM 300 0% 0.50 RM 300.01 / RM 400 0% 0.70 RM 400.01 / RM 500 0% 0.90 RM 500.01 / RM 600 0% 1.10 RM 600.01 / RM 700 0% 1.30 RM 700.01 / RM 800 0% 1.50 RM 800.01 / RM 900 0% 1.70 RM 900.01 / RM 1,000 0% 1.90 RM 1,000.01 / RM 1,100 0% 2.10 RM 1,100.01 / RM 1,200 0% 2.30 RM 1,200.01 / RM 1,300 0% 2.50 RM 1,300.01 / RM 1,400 0% 2.70 RM 1,400.01 / RM 1,500 0% 2.90 RM 1,500.01 / RM 1,600 0% 3.10 RM 1,600.01 / RM 1,700 0% 3.30 RM 1,700.01 / RM 1,800 0% 3.50 RM 1,800.01 / RM 1,900 0% 3.70 RM 1,900.01 / RM 2,000 0% 3.90 RM 2,000.01 / RM 2,100 0% 4.10 RM 2,100.01 / RM 2,200 0% 4.30 RM 2,200.01 / RM 2,300 0% 4.50 RM 2,300.01 / RM 2,400 0% 4.70 RM 2,400.01 / RM 2,500 0% 4.90 RM 2,500.01 / RM 2,600 0% 5.10 RM 2,600.01 / RM 2,700 0% 5.30 RM 2,700.01 / RM 2,800 0% 5.50 RM 2,800.01 / RM 2,900 0% 5.70 RM 2,900.01 / RM 3,000 0% 5.90 RM 3,000.01 / RM 3,100 0% 6.10 RM 3,100.01 / RM 3,200 0% 6.30 RM 3,200.01 / RM 3,300 0% 6.50 RM 3,300.01 / RM 3,400 0% 6.70 RM 3,400.01 / RM 3,500 0% 6.90 RM 3,500.01 / RM 3,600 0% 7.10 RM 3,600.01 / RM 3,700 0% 7.30 RM 3,700.01 / RM 3,800 0% 7.50 RM 3,800.01 / RM 3,900 0% 7.70 RM 3,900.01 / RM 4,000 0% 7.90 RM 4,000.01 / RM 4,100 0% 8.10 RM 4,100.01 / RM 4,200 0% 8.30 RM 4,200.01 / RM 4,300 0% 8.50 RM 4,300.01 / RM 4,400 0% 8.70 RM 4,400.01 / RM 4,500 0% 8.90 RM 4,500.01 / RM 4,600 0% 9.10 RM 4,600.01 / RM 4,700 0% 9.30 RM 4,700.01 / RM 4,800 0% 9.50 RM 4,800.01 / RM 4,900 0% 9.70 RM 4,900.01 / RM 5,000 0% 9.90 RM 5,000.01 / RM 5,100 0% 10.10 RM 5,100.01 / RM 5,200 0% 10.30 RM 5,200.01 / RM 5,300 0% 10.50 RM 5,300.01 / RM 5,400 0% 10.70 RM 5,400.01 / RM 5,500 0% 10.90 RM 5,500.01 / RM 5,600 0% 11.10 RM 5,600.01 / RM 5,700 0% 11.30 RM 5,700.01 / RM 5,800 0% 11.50 RM 5,800.01 / RM 5,900 0% 11.70 RM 5,900.01 / RM 6,000 0% 11.90 RM 6,000.01 + 0% 11.90 - From
- 1 October 2024
- Checked on
- 16 October 2026
Minimum wage a month
- Current value
- RM 1,700
- From
- 1 August 2025
- Checked on
- 16 October 2026
Minimum wage an hour
- Current value
- RM 8.72
- From
- 1 August 2025
- Checked on
- 16 October 2026
Minimum wage a day by working days a week
- Current value
- 4 days a week RM 98.08
- 5 days a week RM 78.46
- 6 days a week RM 65.38
- From
- 1 August 2025
- Checked on
- 16 October 2026
Divisor for the ordinary rate of pay of a monthly-rated employee
- Current value
- 26
- From
- 1 January 2023
- Checked on
- 16 October 2026
Divisor for the ordinary rate of pay of a weekly-rated employee
- Current value
- 6
- From
- 1 January 2023
- Checked on
- 16 October 2026
Maximum normal hours of work a week
- Current value
- 45 hours
- From
- 1 January 2023
- Checked on
- 16 October 2026
Overtime, rest day and public holiday pay rates
- Current value
- Overtime on a normal working day 1.5
- Overtime on a rest day 2
- Work on a paid public holiday (days' wages) 2
- Overtime on a paid public holiday 3
- From
- 1 January 2023
- Checked on
- 16 October 2026
Paid annual leave for every 12 months of service
- Current value
- Less than 2 years 8 days
- 2 to less than 5 years 12 days
- 5 years or more 16 days
- From
- 1 January 2023
- Checked on
- 16 October 2026
Paid sick leave a year
- Current value
- Less than 2 years 14 days
- 2 to less than 5 years 18 days
- 5 years or more 22 days
- Hospitalisation 60 days
- From
- 1 January 2023
- Checked on
- 16 October 2026
Maternity leave
- Current value
- 98 days
- From
- 1 January 2023
- Checked on
- 16 October 2026
Paternity leave
- Current value
- 7 days
- From
- 1 January 2023
- Checked on
- 16 October 2026
Minimum notice of termination
- Current value
- Less than 2 years 4
- 2 to less than 5 years 6
- 5 years or more 8
- From
- 1 January 2023
- Checked on
- 16 October 2026
Termination and lay-off benefits: days' wages for each year of service
- Current value
- Less than 2 years 10 days
- 2 to less than 5 years 15 days
- 5 years or more 20 days
- From
- 1 January 2023
- Checked on
- 16 October 2026
Sales tax rates
- Current value
- 5% 5%
- 10% 10%
- From
- 1 July 2025
- Checked on
- 16 October 2026
Service tax rates
- Current value
- 8%: most taxable services 8%
- 6%: food and beverage, telecommunications, parking, logistics, construction, private healthcare and education 6%
- From
- 1 July 2025
- Checked on
- 16 October 2026
RPGT rates for Malaysian citizens and permanent residents (Part I)
- Current value
- Within 3 years 30%
- In the 4th year 20%
- In the 5th year 15%
- 6th year onwards 0%
- From
- 1 January 2022
- Checked on
- 16 October 2026
RPGT rates for companies incorporated in Malaysia and trustees (Part II)
- Current value
- Within 3 years 30%
- In the 4th year 20%
- In the 5th year 15%
- 6th year onwards 10%
- From
- 1 January 2019
- Checked on
- 16 October 2026
RPGT rates for non-citizens and foreign companies (Part III)
- Current value
- Within 3 years 30%
- In the 4th year 30%
- In the 5th year 30%
- 6th year onwards 10%
- From
- 1 January 2019
- Checked on
- 16 October 2026
RPGT exemption for individuals: fixed amount
- Current value
- RM 10,000
- From
- 1 January 2016
- Checked on
- 16 October 2026
RPGT exemption for individuals: share of the chargeable gain
- Current value
- 10%
- From
- 1 January 2016
- Checked on
- 16 October 2026
Stamp duty on a property transfer (item 32(a))
- Current value
Table with 4 brackets
RM 0 / RM 100,000 1% RM 100,000 / RM 500,000 2% RM 500,000 / RM 1,000,000 3% RM 1,000,000 + 4% - From
- 1 January 2026
- Checked on
- 16 October 2026
Stamp duty on property sold to a foreign company or non-citizen (item 32(aa))
- Current value
- 4%
- From
- 1 January 2026
- Checked on
- 16 October 2026
Stamp duty on residential property sold to a foreign company or non-citizen (item 32(ab))
- Current value
- 8%
- From
- 1 January 2026
- Checked on
- 16 October 2026
EPF employee contribution rate (under 60)
No verified figure for today
EPF employer contribution rate (under 60)
No verified figure for today
Values that update automatically
Consumer Price Index, overall (2010 = 100)
- Current value
- 137.6
- Latest figure
- 1 September 2026
Overnight Policy Rate
- Current value
- 2.75%
- Latest figure
- 3 September 2026