Kalkulator Cukai Pendapatan Malaysia
Anggar cukai tahunan, pelepasan, pendapatan bercukai, dan kadar cukai efektif.
Masukkan Pendapatan & Pelepasan
Gaji kasar tahunan, sewa, freelance, atau jumlah pendapatan setahun
Pelepasan Cukai (pilihan)
Masukkan pendapatan tahunan dan tekan Kira Cukai untuk lihat anggaran cukai.
Cara Baca Ini Seperti Rich Dad
Cukai pendapatan menunjukkan berapa banyak pendapatan aktif keluar sebelum masuk poket. Soalan penting ialah apa anda buat dengan cash flow yang tinggal.
Jana pendapatan aktif
Gaji dan pendapatan bisnes ialah permulaan yang berguna, tetapi ia berhenti bila anda berhenti kerja.
Lindungi cash flow
Gunakan pelepasan sah, elak hutang jahat, dan simpan dana kecemasan supaya satu masalah tidak menolak anda lebih dalam ke Rat Race.
Beli atau bina aset
Alihkan sebahagian pendapatan selepas cukai ke aset yang boleh menjana pendapatan pasif dari masa ke masa.
Income Tax Rates — YA 2024
Progressive rates for Malaysian tax residents. Rates apply only to the income within each bracket, not the total income.
| Chargeable Income (RM) | Rate |
|---|---|
| 0 – 5,000 | 0% |
| 5,001 – 20,000 | 1% |
| 20,001 – 35,000 | 3% |
| 35,001 – 50,000 | 8% |
| 50,001 – 70,000 | 13% |
| 70,001 – 100,000 | 21% |
| 100,001 – 400,000 | 24% |
| 400,001 – 600,000 | 24.5% |
| 600,001 – 2,000,000 | 25% |
| Above 2,000,000 | 30% |
Source: Lembaga Hasil Dalam Negeri (LHDN), Year of Assessment 2024. Rates subject to change — verify at hasil.gov.my before filing.
Frequently Asked Questions
Penafian: Kalkulator dan artikel ini disediakan untuk tujuan pendidikan dan maklumat umum sahaja. Keputusan adalah anggaran dan tidak harus dianggap sebagai nasihat kewangan, cukai, undang-undang, atau pelaburan. Sila rujuk pihak berkuasa berkaitan, institusi kewangan, atau profesional bertauliah sebelum membuat keputusan kewangan.
Malaysian Personal Income Tax Overview
Malaysia operates a self-assessment income tax system under the purview of the Inland Revenue Board (Lembaga Hasil Dalam Negeri / LHDN). Malaysian tax residents — individuals who reside in Malaysia for 182 days or more in a calendar year — are taxed on their worldwide income at progressive rates ranging from 0% to 30% for Year of Assessment (YA) 2024.
Income tax is calculated on your chargeable income— your total income after deducting all eligible tax reliefs. This means the amount you actually pay in tax can be significantly lower than what you'd expect based on your gross salary, especially if you maximise your available reliefs. A resident employee earning RM72,000 gross annually, for example, could reduce their chargeable income to below RM40,000 after claiming standard reliefs.
Malaysia Income Tax Rates YA 2024
| Chargeable Income (RM) | Tax Rate | Tax on This Band | Cumulative Tax |
|---|---|---|---|
| 1 – 5,000 | 0% | RM 0 | RM 0 |
| 5,001 – 20,000 | 1% | RM 150 | RM 150 |
| 20,001 – 35,000 | 3% | RM 450 | RM 600 |
| 35,001 – 50,000 | 8% | RM 1,200 | RM 1,800 |
| 50,001 – 70,000 | 13% | RM 2,600 | RM 4,400 |
| 70,001 – 100,000 | 21% | RM 6,300 | RM 10,700 |
| 100,001 – 400,000 | 24% | RM 72,000 | RM 82,700 |
| 400,001 – 600,000 | 24.5% | RM 49,000 | RM 131,700 |
| 600,001 – 2,000,000 | 25% | RM 350,000 | RM 481,700 |
| Above 2,000,000 | 30% | On excess | — |
Tax is calculated progressively — higher rates only apply to income above each band threshold, not to total income.
Example Income Tax Calculation
Example: Single resident employee, RM72,000 gross annual income
Key Tax Reliefs for YA 2024
| Relief | Maximum (RM) | Who Can Claim |
|---|---|---|
| Personal relief | 9,000 | All residents |
| Spouse relief | 4,000 | If spouse has no income |
| Child relief (per child) | 2,000 | Dependant children under 18 |
| EPF + Life Insurance | 4,000 | Employee EPF + life ins combined |
| Private Retirement Scheme (PRS) | 3,000 | PRS contributors |
| SSPN education savings | 8,000 | Parents with SSPN-i accounts |
| Medical expenses (self/parents) | 6,000 – 10,000 | With receipts |
| Education fees (self) | 7,000 | Degree/postgrad/skills courses |
| Lifestyle (books, electronics, etc.) | 2,500 | All residents |
| Zakat (official body) | Rebate: full amount paid | Muslim taxpayers |
Relief amounts are subject to LHDN YA 2024 guidelines. Always verify the latest reliefs at mytax.hasil.gov.my.
Tips to Reduce Your Income Tax in Malaysia
- ▸Maximise EPF voluntary contributions — contributions beyond the statutory 11% are deductible up to RM4,000 (combined with life insurance). Extra EPF contributions also grow your retirement savings at EPF's dividend rate.
- ▸Invest in a Private Retirement Scheme (PRS) — PRS contributions qualify for an additional RM3,000 tax relief separate from EPF/life insurance. Ideal for those who have already maxed the RM4,000 EPF+life insurance relief.
- ▸Open an SSPN-i account for your children — Deposits into SSPN (Simpanan Pendidikan Nasional) qualify for up to RM8,000 tax relief per year and earn a government-guaranteed dividend.
- ▸Claim lifestyle relief — Up to RM2,500 for books, computers, smartphones, gym memberships, and internet subscriptions. Keep all receipts for LHDN audits.
- ▸Pay Zakat via official channels — For Muslim taxpayers, Zakat paid to official state Islamic bodies is a ringgit-for-ringgit tax rebate — the single most powerful tax reducer in the Malaysian system.