Tax Rates for Individual

Assessment Year 2017

Chargeable Income

Calculations (RM)

Rate %

Tax (RM)

0 - 5,000

On the First 2,500

0

0

5,001 - 20,000

On the First 5,000
Next 15,000


1

0
150

20,001 - 35,000

On the First 20,000
Next 15,000


5

150
750

35,001 - 50,000

On the First 35,000
Next 15,000


10

900
1,500

50,001 - 70,000

On the First 50,000
Next 20,000


16

2,400
3,200

70,001 - 100,000

On the First 70,000
Next 30,000


21

5,600
6,300

100,001 - 250,000

On the First 100,000
Next 150,000


24

11,900
36,000

250,001 - 400,000

On the First 250,000
Next 150,000


24.5

47,900
36,750

400,001 - 600,000

On the First 400,000
Next 200,000


25

84,650
50,000

600,001 - 1,000,000

On the First 600,000
Next 400,000


26

134,650
104,00

Exceeding 1,000,000

On the First 1,000,000
Next Ringgit


28

238,650
..........





folder_open   Tax Rates for Individual