Taxation

Personal Tax Rate 2024

Personal Tax Rate 2024

Chargeable Income (RM) Counting (RM) Tax Rate% Tax (RM)
0 – 5,000

First 5,000

0

0

5,001 – 20,000 First 5,000

Next 15,000

 

1

0

150

20,001 – 35,000 First 20,000

Next 15,000

 

3

150

450

35,001 – 50,000 First 35,000

Next 15,000

 

6

600

900

50,001 – 70,000 First 50,000

Next 20,000

 

11

1,500

2,200

70,001 – 100,000 First 70,000

Next 30,000

 

19

3,700

5,700

100,001 – 250,000 First 100,000

Next 150,000

 

25

9,400

37,500

250,001 – 400,000 First 250,000

Next 150,000

 

25

46,900

37,500

400,001 – 600,000 First 400,000

Next 200,000

 

26

84,400

52,000

600,001 – 1,000,000 First 600,000

Next 400,000

 

28

136,400

112,000

1,000,001 – 2,000,000 First 1,000,000

Next 1,000,000

 

28

248,400

280,000

Exceed 2,000,000 First 2,000,000

Every Ringgit Following

 

30

528,400

……

Personal Tax Rate 2024

 

Tax Rate for Non-Resident
30%

Personal Tax Rate - Previous Year

2023

Personal Tax Rate 2023

Chargeable Income (RM) Counting (RM) Tax Rate% Tax (RM)
0 – 5,000

First 5,000

0

0

5,001 – 20,000 First 5,000

Next 15,000

 

1

0

150

20,001 – 35,000 First 20,000

Next 15,000

 

3

150

450

35,001 – 50,000 First 35,000

Next 15,000

 

6

600

900

50,001 – 70,000 First 50,000

Next 20,000

 

11

1,500

2,200

70,001 – 100,000 First 70,000

Next 30,000

 

19

3,700

5,700

100,001 – 250,000 First 100,000

Next 150,000

 

25

9,400

37,500

250,001 – 400,000 First 250,000

Next 150,000

 

25

46,900

37,500

400,001 – 600,000 First 400,000

Next 200,000

 

26

84,400

52,000

600,001 – 1,000,000 First 600,000

Next 400,000

 

28

136,400

112,000

1,000,001 – 2,000,000 First 1,000,000

Next 1,000,000

 

28

248,400

280,000

Exceed 2,000,000 First 2,000,000

Every Ringgit Following

 

30

528,400

……

 

Personal Tax Rate 2023

 

Tax Rate for Non-Resident
30%

2022

Personal Tax Rate 2022
Chargeable Income (RM) Counting (RM) Tax Rate % Tax (RM)
0 – 5,000

First 5,000

0

0

5,001 – 20,000 First 5,000

Next 15,000

 

1

0

150

20,001 – 35,000 First 20,000

Next 15,000

 

3

150

450

35,001 – 50,000 First 35,000

Next 15,000

 

8

600

1,200

50,001 – 70,000 First 50,000

Next 20,000

 

13

1,800

2,600

70,001 – 100,000 First 70,000

Next 30,000

 

21

4,400

6,300

100,001 – 250,000 First 100,000

Next 150,000

 

24

10,700

36,000

250,001 – 400,000 First 250,000

Next 150,000

 

24.5

46,700

36,750

400,001 – 600,000 First 400,000

Next 200,000

 

25

83,450

50,000

600,001 – 1,000,000 First 600,000

Next 400,000

 

26

133,450

104,000

1,000,001 – 2,000,000 First 1,000,000

Next 1,000,000

 

28

237,450

280,000

Exceed 2,000,000 First 2,000,000

Every Ringgit Following

 

30

517,450

……

Personal Tax Rate 2022

 

Tax Rate for Non-Resident
30%

2021

Personal Tax Rate 2021
Chargeable Income (RM) Counting (RM) Tax Rate % Tax (RM)
0 – 5,000

First 5,000

0

0

5,001 – 20,000 First 5,000

Next 15,000

 

1

0

150

20,001 – 35,000 First 20,000

Next 15,000

 

3

150

450

35,001 – 50,000 First 35,000

Next 15,000

 

8

600

1,200

50,001 – 70,000 First 50,000

Next 20,000

 

13

1,800

2,600

70,001 – 100,000 First 70,000

Next 30,000

 

21

4,400

6,300

100,001 – 250,000 First 100,000

Next 150,000

 

24

10,700

36,000

250,001 – 400,000 First 250,000

Next 150,000

 

24.5

46,700

36,750

400,001 – 600,000 First 400,000

Next 200,000

 

25

83,450

50,000

600,001 – 1,000,000 First 600,000

Next 400,000

 

26

133,450

104,000

1,000,001 – 2,000,000 First 1,000,000

Next 1,000,000

 

28

237,450

280,000

Exceed 2,000,000 First 2,000,000

Every Ringgit Following

 

30

517,450

……

Personal Tax Rate 2021

 

Tax Rate for Non-Resident
30%

2020

Personal Tax Rate 2020
Chargeable Income (RM) Counting (RM) Tax Rate % Tax (RM)
0 – 5,000

First 5,000

0

0

5,001 – 20,000 First 5,000

Next 15,000

 

1

0

150

20,001 – 35,000 First 20,000

Next 15,000

 

3

150

450

35,001 – 50,000 First 35,000

Next 15,000

 

8

600

1,200

50,001 – 70,000 First 50,000

Next 20,000

 

14

1,800

2,800

70,001 – 100,000 First 70,000

Next 30,000

 

21

4,600

6,300

100,001 – 250,000 First 100,000

Next 150,000

 

24

10,900

36,000

250,001 – 400,000 First 250,000

Next 150,000

 

24.5

46,900

36,750

400,001 – 600,000 First 400,000

Next 200,000

 

25

83,460

50,000

600,001 – 1,000,000 First 600,000

Next 400,000

 

26

133,650

104,000

1,000,001 – 2,000,000 First 1,000,000

Next 1,000,000

 

28

237,650

280,000

Exceed 2,000,000 First 2,000,000

Every Ringgit Following

 

30

517,650

……

Personal Tax Rate 2020

 

Tax Rate for Non-Resident
30%

2018 - 2019

Personal Tax Rate 2018 – 2019
Chargeable Income (RM) Counting (RM) Tax Rate % Tax (RM)
0 – 5,000

First 5,000

0

0

5,001 – 20,000 First 5,000

Next 15,000

 

1

0

150

20,001 – 35,000 First 20,000

Next 15,000

 

3

150

450

35,001 – 50,000 First 35,000

Next 15,000

 

8

600

1,200

50,001 – 70,000 First 50,000

Next 20,000

 

14

1,800

2,800

70,001 – 100,000 First 70,000

Next 30,000

 

21

4,600

6,300

100,001 – 250,000 First 100,000

Next 150,000

 

24

10,900

36,000

250,001 – 400,000 First 250,000

Next 150,000

 

24.5

46,900

36,750

400,001 – 600,000 First 400,000

Next 200,000

 

25

83,650

50,000

600,001 – 1,000,000 First 600,000

Next 400,000

 

26

133,650

104,000

Exceed 1,000,000 First 1,000,000

Every Ringgit Following

 

28

237,650

……

Personal Tax Rate 2018 – 2019

 

Tax Rate for Non-Resident
28%

2016 - 2017

Personal Tax Rate 2016 – 2017
Chargeable Income (RM) Counting (RM) Tax Rate % Tax (RM)
0 – 5,000

First 5,000

0

0

5,001 – 20,000 First 5,000

Next 15,000

 

1

0

150

20,001 – 35,000 First 20,000

Next 15,000

 

5

150

750

35,001 – 50,000 First 35,000

Next 15,000

 

10

900

1,500

50,001 – 70,000 First 50,000

Next 20,000

 

16

2,400

3,200

70,001 – 100,000 First 70,000

Next 30,000

 

21

5,600

6,300

100,001 – 250,000 First 100,000

Next 150,000

 

24

11,900

36,000

250,001 – 400,000 First 250,000

Next 150,000

 

24.5

47,900

36,750

400,001 – 600,000 First 400,000

Next 200,000

 

25

84,650

50,000

600,001 – 1,000,000 First 600,000

Next 400,000

 

26

134,650

104,000

Exceed 1,000,000 First 1,000,000

Every Ringgit Following

 

28

238,650

……

Personal Tax Rate 2016 – 2017

 

Tax Rate for Non-Resident
28%

2015

Personal Tax Rate 2015
Chargeable Income (RM) Counting (RM) Tax Rate % Tax (RM)
0 – 2,500

First 2,500

0

0

2,501 – 5,000 Next 2,500 0 0
5,001 – 10,000 First 5,000

Next 5,000

 

1

0

50

10,001 – 20,000 First 10,000

Next 10,000

 

1

50

100

20,001 – 35,000 First 20,000

Next 15,000

 

5

150

750

35,001 – 50,000 First 35,000

Next 15,000

 

10

900

1,500

50,001 – 70,000 First 50,000

Next 20,000

 

16

2,400

3,200

70,001 – 100,000 First 70,000

Next 30,000

 

21

5,600

6,300

100,001 – 150,000 First 100,000

Next 50,000

 

24

11,900

12,000

150,001 – 250,000 First 150,000

Next 100,000

24 23,900

24,000

250,001 – 400,000 First 250,000

Next 150,000

24.5 47,900

36,750

Exceed 400,000 First 400,000

Every Ringgit Following

 

25

84,650

……

Personal Tax Rate 2015

 

Tax Rate for Non-Resident
25%

2013 - 2014

Personal Tax Rate 2013 – 2014
Chargeable Income (RM) Counting (RM) Tax Rate % Tax (RM)
0 – 2,500

First 2,500

0

0

2,501 – 5,000 Next 2,500 0 0
5,001 – 10,000 First 5,000

Next 5,000

 

2

0

100

10,001 – 20,000 First 10,000

Next 10,000

 

2

100

200

20,001 – 35,000 First 20,000

Next 15,000

 

6

300

900

35,001 – 50,000 First 35,000

Next 15,000

 

11

1,200

1,650

50,001 – 70,000 First 50,000

Next 20,000

 

19

2,850

3,800

70,001 – 100,000 First 70,000

Next 30,000

 

24

6,650

7,200

Exceed 100,000 First 100,000

Every Ringgit Following

 

26

13,850

……

Personal Tax Rate 2013 – 2014

 

Tax Rate for Non-Resident
26%