📊 Income Tax Calculator Malaysia 2026
Kalkulator Cukai Pendapatan | LHDN Tax Guide
Tax Brackets, Reliefs, PCB Calculator & e-Filing Guide
📈Tax Rate: 0-30%
💰Personal Relief: RM9,000
📅YA 2025/2026
📊Malaysia Tax Statistics 2026 | Statistik Cukai
Tax-Free Income
RM5,000
First bracket 0%
Personal Relief
RM9,000
Individual deduction
Maximum Tax Rate
30%
Income > RM2M
Filing Deadline
30 April
Form BE (no business)
🧮Income Tax Calculator | Kalkulator Cukai Pendapatan
📈Malaysia Tax Brackets 2026 | Kadar Cukai
| Chargeable Income (RM) | Tax Rate | Tax on Bracket | Cumulative Tax |
|---|---|---|---|
| 0 - 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 | 6% | RM 900 | RM 1,500 |
| 50,001 - 70,000 | 11% | RM 2,200 | RM 3,700 |
| 70,001 - 100,000 | 19% | RM 5,700 | RM 9,400 |
| 100,001 - 400,000 | 25% | RM 75,000 | RM 84,400 |
| 400,001 - 600,000 | 26% | RM 52,000 | RM 136,400 |
| 600,001 - 2,000,000 | 28% | RM 392,000 | RM 528,400 |
| Above 2,000,000 | 30% | - | RM 528,400+ |
RM60,000 Income Example
Gross Income: RM60,000
Less Reliefs: -RM9,000
Chargeable: RM51,000
Tax Payable: ~RM1,610
Effective Rate: 2.68%
RM100,000 Income Example
Gross Income: RM100,000
Less Reliefs: -RM15,000
Chargeable: RM85,000
Tax Payable: ~RM6,550
Effective Rate: 6.55%
RM200,000 Income Example
Gross Income: RM200,000
Less Reliefs: -RM20,000
Chargeable: RM180,000
Tax Payable: ~RM29,400
Effective Rate: 14.7%
💰Tax Reliefs 2026 | Pelepasan Cukai
👤Personal | Peribadi
- IndividualRM9,000
- Spouse (no income)RM4,000
- Disabled individualRM6,000
- Disabled spouseRM5,000
👶Children | Anak
- Child under 18RM2,000
- Child 18+ (studying)RM8,000
- Disabled childRM6,000
- Disabled child (studying)RM14,000
👴Parents | Ibu Bapa
- Medical expenses (parents)RM8,000
- Parent care (each)RM1,500
🛡️Insurance & EPF
- EPF/Approved schemesRM4,000
- Life insurance/TakafulRM3,000
- Education/Medical insuranceRM3,000
- SOCSORM350
- PRS/Deferred annuityRM3,000
📚Education | Pendidikan
- Self education feesRM7,000
- SSPN (net deposit)RM8,000
🎮Lifestyle
- Lifestyle (books, gadgets, gym)RM2,500
- Domestic travelRM1,000
- EV charging facilitiesRM2,500
🏥Medical | Perubatan
- Medical expenses (self/spouse/child)RM10,000
- Fertility treatmentRM6,000
- Full medical checkupRM1,000
⭐Special Reliefs
- Breastfeeding equipmentRM1,000
- Childcare (child ≤6)RM3,000
- Supporting equipment (disabled)RM6,000
💵Tax Rebates (Direct Deduction)
- Zakat/Fitrah100% rebate
- Income ≤ RM35,000 (individual)RM400
- Spouse (no income) rebateRM400
💳PCB - Monthly Tax Deduction | Potongan Cukai Bulanan
What is PCB?
PCB (Potongan Cukai Bulanan) is the monthly tax deduction (MTD) system where employers deduct estimated income tax from employees' salaries each month. It's an advance payment toward your annual tax liability.
How PCB Works:
- • Employer calculates based on LHDN schedule
- • Deducted monthly from salary
- • Remitted to LHDN by 15th of next month
- • Can claim refund if overpaid
PCB Rate Table (Monthly)
| Monthly Salary | Est. PCB |
|---|---|
| RM3,000 | ~RM0 |
| RM4,000 | ~RM20 |
| RM5,000 | ~RM80 |
| RM7,000 | ~RM250 |
| RM10,000 | ~RM600 |
| RM15,000 | ~RM1,400 |
💻e-Filing Guide | Panduan e-Filing
Important Dates | Tarikh Penting
e-Filing Opens1 March
Form BE Deadline (employment only)30 April
Form B Deadline (with business)30 June
e-Filing Deadline Extension+15 days
How to e-File | Cara e-Filing
- 1Go to ez.hasil.gov.my
- 2Login with MyTax ID & password
- 3Select e-Filing (Form BE/B/M)
- 4Fill in income & reliefs
- 5Review & submit
- 6Download acknowledgment
❓Tax FAQ | Soalan Lazim Cukai
Who needs to file income tax?▼
Anyone with annual income exceeding RM34,000 (after EPF deduction) must register and file. Even below threshold, you should file to claim refunds.
Pendapatan melebihi RM34,000 setahun (selepas KWSP) wajib daftar dan fail cukai.
Pendapatan melebihi RM34,000 setahun (selepas KWSP) wajib daftar dan fail cukai.
Is Zakat a tax relief or rebate?▼
Zakat is a TAX REBATE (100% direct deduction from tax payable), not a relief. This means your zakat amount directly reduces your tax, peso for peso.
Zakat adalah REBAT CUKAI (tolakan terus 100%), bukan pelepasan. Jumlah zakat ditolak terus dari cukai.
Zakat adalah REBAT CUKAI (tolakan terus 100%), bukan pelepasan. Jumlah zakat ditolak terus dari cukai.
When will I get my tax refund?▼
If you overpaid via PCB, refund is credited within 30 working days after e-filing (if filed by deadline). Ensure bank details are correct in LHDN system.
Jika lebih bayar PCB, bayaran balik dalam 30 hari bekerja selepas e-filing. Pastikan akaun bank betul.
Jika lebih bayar PCB, bayaran balik dalam 30 hari bekerja selepas e-filing. Pastikan akaun bank betul.
What is the penalty for late filing?▼
Late filing penalty: 10% of tax payable, up to maximum of tax due. Interest of 5% on outstanding tax. File on time to avoid penalties!
Penalti lewat fail: 10% daripada cukai yang kena bayar. Faedah 5% atas cukai tertunggak.
Penalti lewat fail: 10% daripada cukai yang kena bayar. Faedah 5% atas cukai tertunggak.
Can married couple file jointly?▼
Yes, couples can choose joint or separate assessment. Joint is better when one spouse has no/low income. Calculate both ways to find lower tax.
Ya, boleh pilih taksiran bersama atau berasingan. Bersama lebih baik jika satu pihak tiada/pendapatan rendah.
Ya, boleh pilih taksiran bersama atau berasingan. Bersama lebih baik jika satu pihak tiada/pendapatan rendah.
Are dividends taxable?▼
Single-tier dividends (most Malaysian companies) are tax-exempt. ASB, unit trust dividends are also tax-exempt. Foreign dividends may be taxable.
Dividen single-tier dikecualikan cukai. Dividen ASB, unit amanah juga dikecualikan.
Dividen single-tier dikecualikan cukai. Dividen ASB, unit amanah juga dikecualikan.
🔗Official Resources | Sumber Rasmi
🔍 Popular Tax Searches | Carian Cukai Popular
English Searches
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Carian Bahasa Malaysia
- • kalkulator cukai pendapatan
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Relief Related
- • tax relief lifestyle
- • sspn tax relief
- • medical tax relief
- • insurance tax relief
- • epf tax relief
- • education tax relief
- • child tax relief
- • parent medical relief
Filing Related
- • form be vs form b
- • mytax login
- • ea form
- • cp38
- • tax audit lhdn
- • penalty late filing
- • joint assessment
- • separate assessment
🔗 Official Tax Resources | Sumber Cukai Rasmi
🏛️LHDN Official
📄Forms & Downloads
📞Contact & Help
- 📞 Hasil Care Line: 03-8911 1000
- 📧 Email: hasilcare@hasil.gov.my
- → Submit Complaint/Enquiry
📅 Tax Deadlines 2026: Form BE (employment income): 30 April | Form B (business income): 30 June | Form BE-e/B-e (online): 15 May / 15 July
Related Topics | Topik Berkaitan
income tax calculator
lhdn tax rate
cukai pendapatan
tax relief 2026
pelepasan cukai
e-filing
pcb calculator
tax bracket
zakat rebate
form be
tax refund
mytax