Malaysia income tax calculator 2026
Reliefs, rebates, chargeable income, and effective tax rate.
Estimate your Malaysian personal income tax for Year of Assessment 2026. Enter your annual income and the reliefs you can claim — EPF and life insurance, lifestyle, medical, education/SSPN, child and spouse relief — and the calculator returns your chargeable income, tax before and after rebate, total tax payable, effective rate, and an approximate monthly PCB.
How the income tax calculator works
A personal relief of RM9,000 is applied automatically, then your other reliefs are added (each capped at its statutory limit) and subtracted from your annual income to give chargeable income.
Tax is computed on chargeable income using the resident progressive bands for YA 2026. A rebate of RM400 applies when chargeable income is RM35,000 or less, with an extra RM400 if spouse relief is claimed.
The effective rate is total tax payable divided by your annual income, and the monthly PCB is the annual tax spread across 12 months.
Resident tax bands (YA 2026)
| Chargeable income (RM) | Rate on band |
|---|---|
| 0 – 5,000 | 0% |
| 5,001 – 20,000 | 1% |
| 20,001 – 35,000 | 3% |
| 35,001 – 50,000 | 6% |
| 50,001 – 70,000 | 11% |
| 70,001 – 100,000 | 19% |
| 100,001 – 400,000 | 25% |
| 400,001 – 600,000 | 26% |
| 600,001 – 2,000,000 | 28% |
| Above 2,000,000 | 30% |
Tax is progressive — each rate applies only to income within that band.
Worked examples
RM72,000 income with RM6,500 reliefs
- Annual income: RM72,000
- Reliefs: RM9,000 personal + RM4,000 EPF/life + RM2,500 lifestyle
- No spouse or child relief
Result: Chargeable income RM56,500 → tax ≈ RM2,335 for the year (≈ RM195/month), an effective rate of about 3.2%.
Frequently asked questions
- Who needs to file income tax in Malaysia?
- Generally, residents earning more than RM34,000 a year after EPF deduction must register and file with LHDN. Filing for YA 2026 is typically done in early 2027.
- Is this the same as PCB / MTD?
- PCB (Potongan Cukai Berjadual / Monthly Tax Deduction) is the monthly withholding by your employer. The monthly figure here is an annual-tax-over-12 estimate, which is close but not identical to the official PCB schedule.
- Which reliefs are capped?
- Yes — EPF + life insurance is capped at RM7,000, lifestyle at RM2,500, medical at RM10,000, and education/SSPN at RM8,000. The calculator applies these caps for you.