Tax Calculator Malaysia 2026

Personal income tax, Sdn Bhd corporate tax, RPGT, stamp duty and SST — all with 2024/2025 official rates.

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Personal Income Tax Calculator

YA 2024/2025 brackets · all major reliefs · RM400 rebate

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RM
Auto-calc at 11% · max relief RM4,000
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RM
RM
RM
RM
Books, sports, gadgets, internet
RM

Enter your income & reliefs
to calculate tax payable

Malaysia Personal Income Tax Brackets YA 2024/2025

Chargeable Income Rate
RM 0 – RM 5,0000%
RM 5,001 – RM 20,0001%
RM 20,001 – RM 35,0003%
RM 35,001 – RM 50,0008%
RM 50,001 – RM 70,00013%
RM 70,001 – RM 100,00021%
RM 100,001 – RM 400,00024%
RM 400,001 – RM 600,00024.5%
RM 600,001 – RM 2,000,00025%
Above RM 2,000,00030%

Personal relief RM9,000 always applies. RM400 tax rebate if chargeable income ≤ RM35,000.

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Enterprise / Sole Proprietor Tax

Business profit taxed as personal income · YA 2024/2025

How Enterprise Tax Works: Enterprise profit flows into your individual tax return as business income. Net profit = Revenue − Allowable Expenses. This is combined with any other personal income and taxed at personal rates. Use our Personal Tax tab for additional personal reliefs.
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RM
Rent, salaries, materials, utilities, depreciation, etc.
RM

Enter your revenue & expenses
to calculate tax

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Sdn Bhd / Company Tax Calculator

SME: 17% on first RM600K · 24% above · Non-SME: 24% flat

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SME Criteria (both conditions must be met):
  • Paid-up capital ≤ RM2.5 million
  • Annual gross revenue ≤ RM50 million
SME rate: 17% on first RM600,000 profit · 24% on amount above RM600,000. Non-SME: 24% on all profit.

Enter your company profit
to calculate corporate tax

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RPGT Calculator

Real Property Gains Tax · Malaysia 2024/2025 rates

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RM
RM
Legal fees, agent commission (max 3%), renovation costs (incurred within 5 years), SPA stamp duty

Enter property details
to calculate RPGT

RPGT Rates 2024/2025

Holding Period Citizen / PR Company Foreigner
Up to 3 years30%30%30%
4 years20%20%30%
5 years15%15%30%
6+ years0%10%10%

Individual exemption: higher of RM10,000 or 10% of chargeable gain (unless claiming principal residence exemption).

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Stamp Duty Calculator

MOT (Memorandum of Transfer) + Loan Agreement · 2024/2025

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RM
Loan agreement stamp duty = 0.5% of loan amount
First-Time Buyer Exemption (Full MOT Exemption on first RM500K):
  • Property price ≤ RM500,000 → full MOT stamp duty exemption
  • Property price RM500,001–RM1,000,000 → exemption on first RM500K, normal rate above
  • Property price > RM1,000,000 → no exemption

Enter property & loan details
to calculate stamp duty

MOT Stamp Duty Rates

Property Price Band Rate
First RM100,0001%
RM100,001 – RM500,0002%
RM500,001 – RM1,000,0003%
Above RM1,000,0004%

Loan Agreement: 0.5% of loan amount (no exemption applies).

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SST Calculator

Service Tax 8% · Sales Tax 10% / 5% · inclusive & exclusive

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Service Tax: restaurants, hotels, professional services. Sales Tax: manufactured goods.

Enter an amount to calculate
SST breakdown

Malaysia SST Overview

Tax Rate Applies To
Service Tax8%Restaurants, hotels, professional services, financial services (threshold: RM500K/yr)
Sales Tax (Standard)10%Most manufactured & imported goods (threshold: RM500K/yr)
Sales Tax (Reduced)5%Building materials, food & beverages, certain goods

SST replaced GST in September 2018. Basic necessities (rice, vegetables, plain water) are exempt.

Malaysian Tax FAQ

Malaysia uses a progressive tax system. Chargeable income (after personal relief of RM9,000 and other reliefs) is taxed at rates from 0% to 30%:
  • RM0–RM5,000: 0%
  • RM5,001–RM20,000: 1%
  • RM20,001–RM35,000: 3%
  • RM35,001–RM50,000: 8%
  • RM50,001–RM70,000: 13%
  • RM70,001–RM100,000: 21%
  • RM100,001–RM400,000: 24%
  • Above RM2,000,000: 30%
A RM400 rebate applies if your chargeable income is RM35,000 or below.
Malaysia does not have a general capital gains tax (CGT). Gains from selling shares, unit trusts, cryptocurrency and most capital assets are not taxed.

However, Real Property Gains Tax (RPGT) applies to profits from selling real property (land, houses, buildings). For Malaysian citizens and PRs, properties held for 6 or more years are fully exempt from RPGT as of 2022. This makes Malaysia one of the more tax-friendly property markets in the region.
Step 1: Calculate gross gain = Selling Price − Purchase Price
Step 2: Subtract allowable expenses (legal fees, agent commission, SPA stamp duty, renovation costs incurred within 5 years)
Step 3: Apply individual exemption: higher of RM10,000 or 10% of gain (for individuals, not companies)
Step 4: Apply the RPGT rate based on holding period and owner type

For Malaysian citizens/PRs: 30% (≤3 years), 20% (4 years), 15% (5 years), 0% (6+ years).
Every individual also gets a one-time principal residence exemption for their primary home — RPGT is fully waived regardless of holding period.
Enterprise (Sole Proprietor / Partnership): Business profit is taxed as the owner's personal income at personal tax rates (0–30%). No separate corporate tax. Owner and business are legally the same entity — unlimited personal liability.

Sdn Bhd (Private Limited Company): Separate legal entity. Tax is paid at corporate rates — SME Sdn Bhd pays 17% on the first RM600,000 profit and 24% above. After-tax profit distributed as dividends is tax-exempt in shareholders' hands (single-tier tax system). Sdn Bhd is generally more tax-efficient above RM250,000 net profit.

Key trade-off: Sdn Bhd costs more to set up and has more compliance requirements (audit, SSM filings) but offers limited liability protection and better tax rates at higher profit levels.