个人税率2023 |
|||
|---|---|---|---|
| 应课税收入 (令吉/RM) | 计算方式 (令吉/RM) | 税率 % | 税额 (令吉/RM) |
| 0 – 5,000 |
首5,000 |
0 |
0 |
| 5,001 – 20,000 | 首5,000
接下来15,000 |
1 |
0
150 |
| 20,001 – 35,000 | 首20,000
接下来15,000 |
3 |
150
450 |
| 35,001 – 50,000 | 首35,000
接下来15,000 |
6 |
600
900 |
| 50,001 – 70,000 | 首50,000
接下来20,000 |
11 |
1,500
2,200 |
| 70,001 – 100,000 | 首70,000
接下来30,000 |
19 |
3,700
5,700 |
| 100,001 – 250,000 | 首100,000
接下来150,000 |
25 |
9,400
37,500 |
| 250,001 – 400,000 | 首250,000
接下来150,000 |
25 |
46,900
37,500 |
| 400,001 – 600,000 | 首400,000
接下来200,000 |
26 |
84,400
52,000 |
| 600,001 – 1,000,000 | 首600,000
接下来400,000 |
28 |
136,400
112,000 |
| 1,000,001 – 2,000,000 | 首1,000,000
接下来1,000,000 |
28 |
248,400
280,000 |
| 超过2,000,000 | 首2,000,000
接下来每令吉 |
30 |
528,400
…… |
个人税率2023
| 非公民税率 |
| 一律为 30% |
个人税率 - 往年
2022年
| 个人税率2022 | |||
|---|---|---|---|
| 应课税收入 (令吉/RM) | 计算方式 (令吉/RM) | 税率 % | 税额 (令吉/RM) |
| 0 – 5,000 |
首5,000 |
0 |
0 |
| 5,001 – 20,000 | 首5,000
接下来15,000 |
1 |
0
150 |
| 20,001 – 35,000 | 首20,000
接下来15,000 |
3 |
150
450 |
| 35,001 – 50,000 | 首35,000
接下来15,000 |
8 |
600
1,200 |
| 50,001 – 70,000 | 首50,000
接下来20,000 |
13 |
1,800
2,600 |
| 70,001 – 100,000 | 首70,000
接下来30,000 |
21 |
4,400
6,300 |
| 100,001 – 250,000 | 首100,000
接下来150,000 |
24 |
10,700
36,000 |
| 250,001 – 400,000 | 首250,000
接下来150,000 |
24.5 |
46,700
36,750 |
| 400,001 – 600,000 | 首400,000
接下来200,000 |
25 |
83,450
50,000 |
| 600,001 – 1,000,000 | 首600,000
接下来400,000 |
26 |
133,450
104,000 |
| 1,000,001 – 2,000,000 | 首1,000,000
接下来1,000,000 |
28 |
237,450
280,000 |
| 超过2,000,000 | 首2,000,000
接下来每令吉 |
30 |
517,450
…… |
2022年个人税率
| 非公民税率 |
| 一律为 30% |
2021年
| 个人税率2021 | |||
|---|---|---|---|
| 应课税收入 (令吉/RM) | 计算方式 (令吉/RM) | 税率 % | 税额 (令吉/RM) |
| 0 – 5,000 |
首5,000 |
0 |
0 |
| 5,001 – 20,000 | 首5,000
接下来15,000 |
1 |
0
150 |
| 20,001 – 35,000 | 首20,000
接下来15,000 |
3 |
150
450 |
| 35,001 – 50,000 | 首35,000
接下来15,000 |
8 |
600
1,200 |
| 50,001 – 70,000 | 首50,000
接下来20,000 |
13 |
1,800
2,600 |
| 70,001 – 100,000 | 首70,000
接下来30,000 |
21 |
4,400
6,300 |
| 100,001 – 250,000 | 首100,000
接下来150,000 |
24 |
10,700
36,000 |
| 250,001 – 400,000 | 首250,000
接下来150,000 |
24.5 |
46,700
36,750 |
| 400,001 – 600,000 | 首400,000
接下来200,000 |
25 |
83,450
50,000 |
| 600,001 – 1,000,000 | 首600,000
接下来400,000 |
26 |
133,450
104,000 |
| 1,000,001 – 2,000,000 | 首1,000,000
接下来1,000,000 |
28 |
237,450
280,000 |
| 超过2,000,000 | 首2,000,000
接下来每令吉 |
30 |
517,450
…… |
2021年个人税率
| 非公民税率 |
| 一律为 30% |
2020年
| 个人税率2020 | |||
|---|---|---|---|
| 应课税收入 (令吉/RM) | 计算方式 (令吉/RM) | 税率 % | 税额 (令吉/RM) |
| 0 – 5,000 |
首5,000 |
0 |
0 |
| 5,001 – 20,000 | 首5,000
接下来15,000 |
1 |
0
150 |
| 20,001 – 35,000 | 首20,000
接下来15,000 |
3 |
150
450 |
| 35,001 – 50,000 | 首35,000
接下来15,000 |
8 |
600
1,200 |
| 50,001 – 70,000 | 首50,000
接下来20,000 |
14 |
1,800
2,800 |
| 70,001 – 100,000 | 首70,000
接下来30,000 |
21 |
4,600
6,300 |
| 100,001 – 250,000 | 首100,000
接下来150,000 |
24 |
10,900
36,000 |
| 250,001 – 400,000 | 首250,000
接下来150,000 |
24.5 |
46,900
36,750 |
| 400,001 – 600,000 | 首400,000
接下来200,000 |
25 |
83,650
50,000 |
| 600,001 – 1,000,000 | 首600,000
接下来400,000 |
26 |
133,650
104,000 |
| 1,000,001 – 2,000,000 | 首1,000,000
接下来1,000,000 |
28 |
237,650
280,000 |
| 超过2,000,000 | 首2,000,000
接下来每令吉 |
30 |
517,650
…… |
2020年个人税率
| 非公民税率 |
| 一律为 30% |
2018 - 2019年
| 个人税率2018- 2019 | |||
|---|---|---|---|
| 应课税收入 (令吉/RM) | 计算方式 (令吉/RM) | 税率 % | 税额 (令吉/RM) |
| 0 – 5,000 |
首5,000 |
0 |
0 |
| 5,001 – 20,000 | 首5,000
接下来15,000 |
1 |
0
150 |
| 20,001 – 35,000 | 首20,000
接下来15,000 |
3 |
150
450 |
| 35,001 – 50,000 | 首35,000
接下来15,000 |
8 |
600
1,200 |
| 50,001 – 70,000 | 首50,000
接下来20,000 |
14 |
1,800
2,800 |
| 70,001 – 100,000 | 首70,000
接下来30,000 |
21 |
4,600
6,300 |
| 100,001 – 250,000 | 首100,000
接下来150,000 |
24 |
10,900
36,000 |
| 250,001 – 400,000 | 首250,000
接下来150,000 |
24.5 |
46,900
36,750 |
| 400,001 – 600,000 | 首400,000
接下来200,000 |
25 |
83,650
50,000 |
| 600,001 – 1,000,000 | 首600,000
接下来400,000 |
26 |
133,650
104,000 |
| 超过1,000,000 | 首1,000,000
接下来每令吉 |
28 |
237,650
…… |
2018 – 2019年个人税率
| 非公民税率 |
| 一律为 28% |
2016 - 2017年
| 个人税率2016 – 2017 | |||
|---|---|---|---|
| 应课税收入 (令吉/RM) | 计算方式 (令吉/RM) | 税率 % | 税额 (令吉/RM) |
| 0 – 5,000 |
首5,000 |
0 |
0 |
| 5,001 – 20,000 | 首5,000
接下来15,000 |
1 |
0
150 |
| 20,001 – 35,000 | 首20,000
接下来15,000 |
5 |
150
750 |
| 35,001 – 50,000 | 首35,000
接下来15,000 |
10 |
900
1,500 |
| 50,001 – 70,000 | 首50,000
接下来20,000 |
16 |
2,400
3,200 |
| 70,001 – 100,000 | 首70,000
接下来30,000 |
21 |
5,600
6,300 |
| 100,001 – 250,000 | 首100,000
接下来150,000 |
24 |
11,900
36,000 |
| 250,001 – 400,000 | 首250,000
接下来150,000 |
24.5 |
47,900
36,750 |
| 400,001 – 600,000 | 首400,000
接下来200,000 |
25 |
84,650
50,000 |
| 600,001 – 1,000,000 | 首600,000
接下来400,000 |
26 |
134,650
104,000 |
| 超过1,000,000 | 首1,000,000
接下来每令吉 |
28 |
238,650
…… |
2016 – 2017年个人税率
| 非公民税率 |
| 一律为 28% |
2015年
| 个人税率2015 | |||
|---|---|---|---|
| 应课税收入 (令吉/RM) | 计算方式 (令吉/RM) | 税率 % | 税额 (令吉/RM) |
| 0 – 2,500 |
首2,500 |
0 |
0 |
| 2,501 – 5,000 | 接下来2,500 | 0 | 0 |
| 5,001 – 10,000 | 首5,000
接下来5,000 |
1 |
0
50 |
| 10,001 – 20,000 | 首10,000
接下来10,000 |
1 |
50
100 |
| 20,001 – 35,000 | 首20,000
接下来15,000 |
5 |
150
750 |
| 35,001 – 50,000 | 首35,000
接下来15,000 |
10 |
900
1,500 |
| 50,001 – 70,000 | 首50,000
接下来20,000 |
16 |
2,400
3,200 |
| 70,001 – 100,000 | 首70,000
接下来30,000 |
21 |
5,600
6,300 |
| 100,001 – 150,000 | 首100,000
接下来50,000 |
24 |
11,900
12,000 |
| 150,001 – 250,000 | 首150,000
接下来100,000 |
24 | 23,900
24,000 |
| 250,001 – 400,000 | 首250,000
接下来150,000 |
24.5 | 47,900
36,750 |
| 超过400,000 | 首400,000
接下来每令吉 |
25 |
84,650
…… |
2015年个人税率
| 非公民税率 |
| 一律为 25% |
2013 - 2014年
| 个人税率2013 – 2014 | |||
|---|---|---|---|
| 应课税收入 (令吉/RM) | 计算方式 (令吉/RM) | 税率 % | 税额 (令吉/RM) |
| 0 – 2,500 |
首2,500 |
0 |
0 |
| 2,501 – 5,000 | 接下来2,500 | 0 | 0 |
| 5,001 – 10,000 | 首5,000
接下来5,000 |
2 |
0
100 |
| 10,001 – 20,000 | 首10,000
接下来10,000 |
2 |
100
200 |
| 20,001 – 35,000 | 首20,000
接下来15,000 |
6 |
300
900 |
| 35,001 – 50,000 | 首35,000
接下来15,000 |
11 |
1,200
1,650 |
| 50,001 – 70,000 | 首50,000
接下来20,000 |
19 |
2,850
3,800 |
| 70,001 – 100,000 | 首70,000
接下来30,000 |
24 |
6,650
7,200 |
| 超过100,000 | 首100,000
接下来每令吉 |
26 |
13,850
…… |
2013 – 2014年个人税率
| 非公民税率 |
| 一律为 26% |
(201706002678 & AF 002133)