Income tax calculator Malaysia (YA 2026)

Enter your income for the year and the reliefs you can claim. You get your chargeable income, the tax for the year and your effective rate.

It uses the progressive rates for resident individuals, from 0% on the first RM5,000 of chargeable income up to 30% on income above RM2 million.

How it's calculated

Your reliefs come off your income: RM 9,000 for yourself, RM 4,000 for a husband or wife with no income, RM 2,000 for each child under 18 and RM 8,000 for each child at diploma level or above.
Claims with a limit are capped: EPF at RM 4,000, life insurance at RM 3,000, education and medical insurance at RM 4,000, lifestyle at RM 2,500, sports at RM 1,000, PRS at RM 3,000 and SOCSO at RM 350.
The tax rates apply band by band to what is left, your chargeable income.
If your chargeable income is RM 35,000 or less, a rebate of RM 400 comes off the tax, plus RM 400 if your husband or wife has no income.
Zakat comes off last, up to the tax you owe.

An example

A single person earning RM72,000 a year with RM7,920 of EPF claims RM9,000 for themselves and RM4,000 of EPF. Chargeable income is RM59,000 and the tax is RM2,490, about RM207.50 a month.

Frequently asked questions

What is the tax-free amount in Malaysia?

The first RM5,000 of chargeable income is taxed at 0%. With the individual relief of RM 9,000 and the rebate for chargeable income up to RM 35,000, many people with modest salaries pay no tax at all.

How much EPF can I claim?

Up to RM 4,000 a year for compulsory or approved scheme contributions. Life insurance, family takaful and voluntary EPF have their own limit of RM 3,000.

Who gets the tax rebate?

A resident individual whose chargeable income is RM 35,000 or less. If your husband or wife has no income, the rebate is RM 400 plus RM 400.

Does zakat reduce my tax?

Yes. Zakat and fitrah are a rebate: they come off the tax itself, up to the amount of tax charged.

Key terms

YA (year of assessment): The calendar year whose income is taxed. YA 2026 covers income from January to December 2026.
Relief: An amount that comes off your income before the tax rates apply.
Rebate: An amount that comes off the tax itself.