Tax Rates for Individual

Assessment Year 2014

Note: This table is also applicable for the year 2013 assessment as the rates are no change.

Taxable Income

Calculations (RM)

Rate %

Tax (RM)

0 - 2500

First 2,500

0

0

2,501 - 5,000

Next 2,500

0

0

5,001 - 10,000

First 5,000
Next 5,000


2

0
100

10,001 - 20,000

First 10,000
Next 10,000


2

100
200

20,001 - 35,000

First 20,000
Next 15,000


6

300
900

35,001 - 50,000

First 35,000
Next 15,000


11

1,200
1,650

50,001 - 70,000

First 50,000
Next 20,000


19

2,850
3,800

70,001 - 100,000

First 70,000
Next 30,000


24

6,650
7,200

Exceeding 100,000

First 100,000
Next RM


26

13,850
xxxxx





folder_open   Tax Rates for Individual