Personal income tax
The official YA 2025 resident schedule runs from 0% to 30% on chargeable income. Non-resident employment taxation generally uses 30%, subject to applicable exemptions and special rules.
Filing & deadlines
MyTax provides e-Filing and access to the PCB calculator. Select the correct assessment year; monthly PCB deductions are not the same as final annual liability.
Business and scope
Resident personal reliefs and this individual schedule are not company-tax rules. Report business income using the applicable return rather than an employment-only form.
Salary and take-home pay calculator
2026 resident Malaysian citizen, age 18–54 throughout the year, one private-sector job for all 12 months with fixed monthly salary of at least RM1,700. Standard EPF, SOCSO and EIS eligibility.
Annual estimate · 2026
- Annual gross earnings
- MYR 60,000.00
- SOCSO + EIS + LINDUNG 24 Jam
- MYR 675.85
- Employee EPF
- MYR 6,600.00
- Annual income tax
- MYR 1,299.00
- Annual income after tax and payroll deductions
- MYR 51,425.15
- Average per calendar month (annual net ÷ 12)
- MYR 4,285.43
Calculation details
- SOCSO invalidity contribution
- MYR 297.00
- EIS contribution
- MYR 118.80
- LINDUNG 24 Jam contribution
- MYR 260.05
- Tax deductions applied
- MYR 13,350.00
- Taxable income after allowances
- MYR 46,650.00
| Month | Annual gross earnings | SOCSO + EIS + LINDUNG 24 Jam | Employee EPF |
|---|---|---|---|
| 2026-01 | MYR 5,000.00 | MYR 34.65 | MYR 550.00 |
| 2026-02 | MYR 5,000.00 | MYR 34.65 | MYR 550.00 |
| 2026-03 | MYR 5,000.00 | MYR 34.65 | MYR 550.00 |
| 2026-04 | MYR 5,000.00 | MYR 34.65 | MYR 550.00 |
| 2026-05 | MYR 5,000.00 | MYR 34.65 | MYR 550.00 |
| 2026-06 | MYR 5,000.00 | MYR 71.80 | MYR 550.00 |
| 2026-07 | MYR 5,000.00 | MYR 71.80 | MYR 550.00 |
| 2026-08 | MYR 5,000.00 | MYR 71.80 | MYR 550.00 |
| 2026-09 | MYR 5,000.00 | MYR 71.80 | MYR 550.00 |
| 2026-10 | MYR 5,000.00 | MYR 71.80 | MYR 550.00 |
| 2026-11 | MYR 5,000.00 | MYR 71.80 | MYR 550.00 |
| 2026-12 | MYR 5,000.00 | MYR 71.80 | MYR 550.00 |
EPF uses statutory wage bands, with percentage calculation only above RM20,000. Annual bonus is taxable and subject to EPF but excluded from SOCSO/EIS wages. LINDUNG 24 Jam is mandatory for June 2026; enter 1–7 consecutive covered months starting in June, after any approved July-onward opt-out/refund. Re-enrolment or changing wages needs a separate monthly calculation. Child claims are full, not shared, and categories must not overlap; university relief requires qualifying unmarried full-time diploma study in Malaysia or degree study abroad. Life insurance/takaful and lifestyle inputs must qualify under HASiL rules. Other income, disability relief, special expatriate/REP tax rates, zakat, other deductions and employer costs are excluded. Net pay is after annual income tax and mandatory payroll contributions, before personal spending. Rules checked 28 October 2026.
Official basis and tool instructions
Official MyTax portal — e-Filing and PCB calculator
This link opens the authority’s service or instructions. Check its supported year and eligibility; a calculation or draft does not submit a tax return.
Open official resource ↗Official basis and tool instructions
- Lembaga Hasil Dalam Negeri Malaysia (HASiL) — Reference 1https://mytax.hasil.gov.my/
- Lembaga Hasil Dalam Negeri Malaysia (HASiL) — Reference 2https://www.hasil.gov.my/en/individu/kadar-cukai/
- Lembaga Hasil Dalam Negeri Malaysia (HASiL) — Reference 3https://www.hasil.gov.my/en/individu/pengenalan-cukai-pendapatan-individu/
- Lembaga Hasil Dalam Negeri Malaysia (HASiL) — Reference 4https://www.hasil.gov.my/wp-content/uploads/pr-2-2026-tax-treatment-of-foreign-nationals-exercising-employment-in-malaysia.pdf
Official sources
Sources checked 28 Oct 2026 · YA 2025 / 2026 filing
- Lembaga Hasil Dalam Negeri Malaysia (HASiL) — Reference 1https://www.hasil.gov.my/en/individu/kadar-cukai/
- Lembaga Hasil Dalam Negeri Malaysia (HASiL) — Reference 2https://www.hasil.gov.my/en/individu/pengenalan-cukai-pendapatan-individu/
- Lembaga Hasil Dalam Negeri Malaysia (HASiL) — Reference 3https://www.hasil.gov.my/wp-content/uploads/pr-2-2026-tax-treatment-of-foreign-nationals-exercising-employment-in-malaysia.pdf