Tax Rates for Individual

Assessment Year 2019

Chargeable Income

Calculations (RM)

Rate %

Tax (RM)

0 - 5,000

On the First 5,000

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


3

150
450


35,001 - 50,000

On the First 35,000
Next 15,000


8

600
1,200


50,001 - 70,000

On the First 50,000
Next 20,000


14

1,800
2,800


70,001 - 100,000

On the First 70,000
Next 30,000


21

4,600
6,300


100,001 - 250,000

On the First 100,000
Next 150,000


24

10,900
36,000


250,001 - 400,000

On the First 250,000
Next 150,000


24.5

46,900
36,750


400,001 - 600,000

On the First 400,000
Next 200,000


25

83,650
50,000


600,001 - 1,000,000

On the First 600,000
Next 400,000


26

133,650
104,00


Exceeding 1,000,000

On the First 1,000,000
Next RM


28

237,650
..........





folder_open   Tax Rates for Individual