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Malaysia income tax · unified calculator

Individual (YA2024) / Company (SME or flat) · live bracket breakdown

· YA2024

👤 Individual resident YA2024 / non‑resident

Current summary

Chargeable income
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Tax payable
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Effective rate
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Marginal rate
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← Inputs feed these results

📊 Chargeable Income Brackets

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.

📌 Property transactions & income tax (important)

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.

* Individual: resident progressive rates YA2024. Non‑resident flat rate adjustable.
* Company: SME tiers apply only if paid‑up ≤ RM2.5m AND revenue ≤ RM50m.