YA2026 income tax rates
| Chargeable income (RM) | Rate | Tax on band (RM) |
|---|---|---|
| 0 – 5,000 | 0% | 0 |
| 5,000 – 20,000 | 1% | 150 |
| 20,000 – 35,000 | 3% | 450 |
| 35,000 – 50,000 | 6% | 900 |
| 50,000 – 70,000 | 11% | 2,200 |
| 70,000 – 100,000 | 19% | 5,700 |
| 100,000 – 400,000 | 25% | 75,000 |
| 400,000 – 600,000 | 26% | 52,000 |
| 600,000 – 2,000,000 | 28% | 392,000 |
| 2,000,000 – above | 30% | — |
How it’s calculated
- Total income = monthly salary × (12 + bonus months) + other income.
- Total reliefs = individual relief + each relief you enter, capped at its limit.
- Chargeable income = total income − total reliefs.
- Apply the bands above, then subtract the RM400 rebate (if eligible) and zakat.
Not sure what each relief covers? See the full YA2026 relief list.