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% |

(201706002678 & AF 002133)