Individual (YA2024) / Company (SME or flat) · live bracket breakdown
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| Band (RM) | Rate | Amount in band (RM) | Tax (RM) |
|---|
* Resident progressive brackets. Non-resident flat not itemised. Company: SME tier rows or single flat row.
RPGT vs. income tax: Real Property Gains Tax applies to gains from disposal. However, if property transactions are frequent / systematic (like a business), LHDN may deem the profit as business income — then it’s subject to income tax (personal or corporate rates above) in addition to or instead of RPGT.
This calculator helps estimate income tax, but does not compute RPGT or determine trading vs. investment. Always refer to LHDN guidance and your tax adviser.