Estimate your LHDN tax for YA 2026 with EPF relief, PCB deduction, and all personal reliefs.
Rates verified: June 2026
Advertisement
| Chargeable Income | Rate | Tax on Band |
|---|
Advertisement
Advertisement
Every Malaysian tax resident gets an automatic individual relief of MYR 9,000 on their chargeable income for YA 2026.
PCB (Potongan Cukai Berjadual) is the monthly tax deduction from your salary. It is an estimate of your annual tax divided by 12, similar to Singapore's PAYE system.
Yes. Malaysian tax residents with a chargeable income of MYR 35,000 or below receive a tax rebate of MYR 400, which can reduce your tax payable to zero.
Yes. Every calculator on AsiaCalc is completely free to use with no signup required. All calculations run in your browser, so the figures you enter are never uploaded or stored.
The results are estimates based on published rates and the details you enter. They are intended for planning and general reference. For decisions that matter, confirm the figures with the official source or a qualified professional.
⚠️ Financial Disclaimer: Calculations on this site are for informational purposes only and do not constitute financial advice. Results are estimates based on published rates and may not reflect your individual circumstances. Always verify with official sources and consult a qualified financial advisor before making financial decisions.
Malaysia uses a progressive income tax system where higher income is taxed at higher rates. Tax is calculated on chargeable income after deducting eligible reliefs. Tax rates range from 0% on income below RM5,000 to 30% on income above RM2 million for residents. Non-residents are taxed at a flat rate of 30% on all Malaysian-source income. The tax year follows the calendar year.
Individual relief: RM9,000. Spouse relief (if spouse has no income): RM4,000. EPF and life insurance premiums: up to RM7,000. Medical insurance: up to RM3,000. Education fees (self): up to RM7,000. Childcare fees: up to RM3,000. Reliefs reduce chargeable income and therefore the tax payable. The 2025 assessment year rates apply to income earned in calendar year 2025.
A salaried employee earning RM72,000 gross annual salary with standard reliefs of RM20,000: chargeable income = RM52,000. Tax on first RM35,000 = RM900. Tax on remaining RM17,000 at 8% = RM1,360. Total tax = RM2,260. Effective tax rate = 3.1%. The marginal rate of 8% applies to the top slice of income, but the effective rate on total income is much lower due to the progressive structure and reliefs.