Malaysia Income Tax Rates, Brackets & Reliefs (YA 2024)
Malaysia taxes resident individuals on a progressive scale: the more you earn, the higher the rate on each additional ringgit. But you are taxed on chargeable income — what is left after reliefs — not on your gross salary. Here is how the pieces fit together for Assessment Year 2024, with the exact figures this site's calculator uses.
The progressive tax brackets (YA 2024)
Each band only taxes the portion of chargeable income that falls inside it — so moving into a higher bracket never reduces your take-home pay. The rates for resident individuals are:
| Chargeable income (RM) | Rate on the band | Tax on the band (RM) |
|---|---|---|
| 0 – 5,000 | 0% | 0 |
| 5,001 – 20,000 | 1% | 150 |
| 20,001 – 35,000 | 3% | 450 |
| 35,001 – 50,000 | 6% | 900 |
| 50,001 – 70,000 | 11% | 2,200 |
| 70,001 – 100,000 | 19% | 5,700 |
| 100,001 – 400,000 | 25% | 75,000 |
| 400,001 – 600,000 | 26% | 52,000 |
| 600,001 – 2,000,000 | 28% | 392,000 |
| Above 2,000,000 | 30% | — |
From gross salary to chargeable income
Your gross income is reduced by reliefs before tax is applied. The three that affect almost everyone are:
- Individual (self) relief — RM9,000, given automatically to every resident taxpayer.
- EPF and approved schemes — capped at RM4,000 for private-sector (non-pensionable) taxpayers. Even if you contributed far more, only RM4,000 is deductible.
- Life insurance / takaful — a SEPARATE relief of up to RM3,000. This is not part of the EPF cap; the old combined RM7,000 pool no longer applies to non-pensionable taxpayers.
The RM400 individual rebate
If your chargeable income (after reliefs) does not exceed RM35,000, you also get a RM400 individual rebate — deducted straight off the tax payable, not the income. For a spouse being claimed, a further RM400 rebate can apply. A rebate is more valuable than a relief of the same size because it reduces the final tax bill ringgit-for-ringgit.
Worked example
Take a gross annual income of RM100,000 with RM11,000 of EPF contributed. EPF relief is capped at RM4,000, and self relief is RM9,000, so chargeable income is RM100,000 − RM4,000 − RM9,000 = RM87,000.
Tax is the sum of each band up to RM70,000 (RM150 + RM450 + RM900 + RM2,200 = RM3,700), plus 19% on the RM17,000 between RM70,000 and RM87,000 (RM3,230). Total tax payable is RM6,930 — an effective rate of about 6.9%. Because chargeable income is above RM35,000, no rebate applies.
You can reproduce this instantly with the calculator below, then adjust your own reliefs.
Important caveats
These figures are for resident individuals for YA 2024 and are a planning estimate only. There are many other reliefs (lifestyle, medical, education, SSPN, childcare and more) that can lower your chargeable income further, and rates can change at each Budget. Always confirm against the LHDN website and file through official e-Filing.
Open the Income Tax Calculator →
Last reviewed: 2026-01-01