Malaysian resident income tax is progressive: the first RM5,000 of chargeable income is tax-free and the top rate is 30%. Chargeable income is your total income minus reliefs. On RM60,000 a year with only individual and EPF relief, the YA 2025 tax is about RM1,320.
Rates as of 10 October 2026. Sources: LHDN, LHDN, LHDN. An estimate, not tax or financial advice.
Estimate your income tax for YA 2025, the latest year of assessment LHDN has published tables for (income earned in 2025). Enter your income and reliefs below to see your own tax payable and how to reduce it legally.
Official source, coverage and how this is calculated: see our data methodology →
Enter what you can claim — each reduces your taxable income up to its cap (YA 2025 caps). EPF and life insurance share a combined RM 7,000.00 cap, and serious-disease medical expenses share a RM 10,000.00cap with a child's intellectual disability assessment or early intervention.
At your 11% marginal rate, these unused reliefs could still cut your bill this year:
Claiming the full relief could save you about RM 1,100.00 in tax — typically via eligible medical expenses.
Claiming the full relief could save you about RM 880.00 in tax — typically via an SSPN education savings account.
Claiming the full relief could save you about RM 880.00 in tax — typically via eligible medical expenses.
Estimates only — the actual saving depends on your full assessment. Not financial advice.
A resident employee earning RM60,000 a year (RM5,000 a month), claiming only the automatic individual relief and EPF relief, with no zakat. YA 2025 tables.
| Total income | RM60,000 |
|---|---|
| Reliefs (individual and EPF, after the EPF cap) | RM13,000 |
| Chargeable income | RM47,000 |
| Tax before rebate | RM1,320 |
| Rebate | RM0 |
| Tax payable | RM1,320 |
| Effective rate (tax on total income) | 2.2% |
| Marginal rate (on the next ringgit) | 6% |
Tax payable is about RM1,320, an effective rate of 2.2%, although the last ringgit is taxed at 6%. Every extra relief you claim saves tax at that marginal rate.
These reduce your tax and grow your money at the same time.
Malaysian resident income tax is progressive: the first RM5,000 of chargeable income is tax-free and the top rate is 30%. Chargeable income is your total income minus reliefs. On RM60,000 a year with only individual and EPF relief, the YA 2025 tax is about RM1,320. Your own figure depends on every relief you claim, so enter them in the calculator above.
Your total income for the year, minus tax reliefs, gives your chargeable income. That is taxed on a progressive scale — the first RM5,000 is tax-free, and higher slices are taxed at rising rates up to 30%. Rebates (including for chargeable income up to RM35,000) and zakat are then deducted from the tax figure.
Common reliefs include the automatic individual relief (RM9,000), EPF and life insurance (combined RM7,000), lifestyle (RM2,500), SSPN education savings (RM8,000), PRS and deferred annuity (RM3,000), education and medical insurance (RM4,000 for YA 2025; it was RM3,000 for YA 2023 and 2024), medical expenses, parents' care, and more. Each has a cap. This calculator lets you enter the main ones and see the effect; the caps are LHDN's YA 2025 figures.
Claim every relief you are entitled to. Contributing to a PRS, topping up SSPN, or holding qualifying insurance/takaful all reduce your chargeable income — so at, say, a 19% marginal rate, RM3,000 of PRS relief is worth about RM570 in tax saved. The calculator flags your unused reliefs and the potential saving.
It's a close estimate using LHDN's resident schedule and relief caps for YA 2025, the latest year LHDN has published tables for (income earned in 2025). Your final assessment depends on your complete relief claim and any other income or rebates. Always confirm with LHDN's e-Filing before filing.
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