Statutory Reference Tables
Contribution and tax rates used in the calculations.
| Annual Chargeable Income | Rate | Cumulative Tax at Lower Bound |
|---|---|---|
| RM 0 – RM 5,000 | 0% | RM 0.00 |
| RM 5,001 – RM 20,000 | 1% | RM 0.00 |
| RM 20,001 – RM 35,000 | 3% | RM 150.00 |
| RM 35,001 – RM 50,000 | 6% | RM 600.00 |
| RM 50,001 – RM 70,000 | 11% | RM 1500.00 |
| RM 70,001 – RM 100,000 | 19% | RM 3700.00 |
| RM 100,001 – RM 400,000 | 25% | RM 9400.00 |
| RM 400,001 – RM 600,000 | 26% | RM 84400.00 |
| RM 600,001 – RM 2,000,000 | 28% | RM 136400.00 |
| Above RM 2,000,001 | 30% | RM 528400.00 |
Year of Assessment 2024. Monthly PCB = Annual Tax ÷ 12. Personal relief: RM 9,000. EPF relief: capped at RM 4,000/year.