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Income Tax Calculator Malaysia马来西亚所得税计算器

Most people overpay because they do not know what they can claim. This lists every relief available for YA 2025 — including the ones Budget 2026 changed — and shows what each one is worth to you.大部分人多缴税，是因为不知道自己能申报什么。这里列出 YA 2025 全部可用的扣税项目 —— 包括 Budget 2026 刚改动的那些 —— 并显示每一项实际帮你省多少。

Your income你的收入

Year of assessment课税年度

Tax residency税务居民身份 You are a tax resident if you were in Malaysia at least 182 days in the calendar year. Non-residents pay a flat 30% with no reliefs. 一个日历年内在马来西亚居留满 182 天即为税务居民。非居民统一 30%，且不能申报扣税。

Annual gross income年度总收入

or monthly salary或每月薪水

Taxable Malaysian dividend income应税马来西亚股息收入 A 2% dividend tax applies to the portion above RM100,000, from YA2025. Enter only taxable Malaysian-sourced dividends — EPF, ASB and other approved unit trusts, foreign dividends, pioneer-status companies and co-operatives are exempt. Leave at 0 if this does not apply to you. 自 YA2025 起，超过 RM100,000 的部分需缴 2% 股息税。请只填应税的马来西亚来源股息 —— EPF 派息、ASB 与其他受批准信托基金、外国股息、先锋地位公司与合作社均获豁免。不适用请留 0。

PCB already deducted this year本年度已扣缴的 PCB Find this on your EA form. We will tell you if you are due a refund or owe more. 可在 EA 表格上找到。我们会告诉你该退税还是补税。

Tax payable应缴税额

RM 0

Reliefs you have not claimed你还没申报的扣税项目

How this is calculated计算方式说明

How Malaysian income tax is actually worked out

Tax is not charged on what you earn. It is charged on your chargeable income — gross income minus every relief you are entitled to claim. Getting the reliefs right is where the money is.

Current tax brackets (YA 2025)

Chargeable income	Rate on the excess	Cumulative tax
RM0 – 5,000	0%	RM0
RM5,001 – 20,000	1%	RM0
RM20,001 – 35,000	3%	RM150
RM35,001 – 50,000	6%	RM600
RM50,001 – 70,000	11%	RM1,500
RM70,001 – 100,000	19%	RM3,700
RM100,001 – 400,000	25%	RM9,400
RM400,001 – 600,000	26%	RM84,400
RM600,001 – 2,000,000	28%	RM136,400
Above RM2,000,000	30%	RM528,400

These are marginal rates. Earning one ringgit more than a threshold only taxes that extra ringgit at the higher rate — moving up a bracket never reduces your take-home pay.

What Budget 2026 changed

Several reliefs were expanded, and most online calculators have not caught up:

Sports relief doubled from RM500 to RM1,000 — and it is separate from the RM2,500 lifestyle relief, so you can claim both.
SSPN education savings raised from RM6,000 to RM8,000, locked in for YA 2025 through 2027.
Life insurance extended to cover your children's policies, not just your own and your spouse's.
First home loan interest now also covers property priced RM500,001–RM750,000 at RM5,000, alongside the existing RM7,000 for property up to RM500,000.
Disabled child early intervention raised from RM6,000 to RM10,000.
Childcare relief extends to children up to age 12 from YA 2026, up from age 6.
Visit Malaysia 2026 adds a RM1,000 relief for tourist attraction entry and cultural performances — YA 2026 only.

The rebate is not the same as a relief

A relief reduces your chargeable income before tax is calculated. A rebate comes off the tax itself. If your chargeable income is RM35,000 or below you get a RM400 rebate, and another RM400 if you claim spouse relief — which in practice means many lower earners end up paying nothing at all.

Keep your receipts

LHDN can audit you, and you are required to keep supporting documents for seven years from the end of the year of assessment. Claim what you genuinely spent. Do not claim a relief you cannot evidence.

马来西亚所得税实际怎么算

税不是按你赚多少来收，而是按你的应课税收入 —— 总收入减去所有你有资格申报的扣税项目。把扣税项目搞清楚，钱就省在这里。

现行税率级距（YA 2025）

应课税收入	超出部分税率	累计税额
RM0 – 5,000	0%	RM0
RM5,001 – 20,000	1%	RM0
RM20,001 – 35,000	3%	RM150
RM35,001 – 50,000	6%	RM600
RM50,001 – 70,000	11%	RM1,500
RM70,001 – 100,000	19%	RM3,700
RM100,001 – 400,000	25%	RM9,400
RM400,001 – 600,000	26%	RM84,400
RM600,001 – 2,000,000	28%	RM136,400
RM2,000,000 以上	30%	RM528,400

这些是边际税率。收入比门槛多一令吉，只有那多出的一令吉按较高税率课税 —— 跳级距绝不会让你实拿变少。

Budget 2026 改了什么

多项扣税额被上调，而大部分线上计算器还没跟上：

运动扣税翻倍，从 RM500 提高到 RM1,000 —— 而且与 RM2,500 的生活开销扣税分开计算，两者都能申报。
SSPN 教育储蓄从 RM6,000 上调至 RM8,000，YA 2025 至 2027 适用。
人寿保险扩大涵盖子女的保单，不再限于本人与配偶。
首间房屋贷款利息新增涵盖 RM500,001–750,000 的房产（可扣 RM5,000），原本 RM500,000 以下可扣 RM7,000 维持不变。
残障子女早期干预从 RM6,000 提高至 RM10,000。
托儿扣税自 YA 2026 起放宽至 12 岁子女（原为 6 岁）。
Visit Malaysia 2026 新增 RM1,000 扣税，涵盖旅游景点门票与文化表演 —— 仅限 YA 2026。

回扣不等于扣税

扣税项目是在算税之前减少你的应课税收入；回扣则是直接从税额里扣掉。如果你的应课税收入在 RM35,000 或以下，可获 RM400 回扣，若申报配偶扣税还可再得 RM400 —— 实际上这让不少中低收入者最终完全不用缴税。

单据要留好

LHDN 有权查账，你必须自课税年度结束起保留佐证文件七年。请只申报你确实花费的项目，没有单据的不要申报。

Frequently asked questions常见问题

How much can I earn before paying income tax in Malaysia?在马来西亚，收入多少以内不用缴所得税？

A single person claiming only the RM9,000 individual relief and EPF relief typically pays nothing up to about RM40,000 a year, because the RM400 rebate cancels out the tax on chargeable income up to RM35,000. Claim more reliefs — lifestyle, sports, insurance, medical — and that threshold rises further. Enter your figures above to see your own break-even point.只申报 RM9,000 个人扣税与 EPF 扣税的单身人士，年收入约 RM40,000 以内通常不用缴税，因为 RM400 回扣会抵消应课税收入 RM35,000 以内的税额。若再申报生活开销、运动、保险、医疗等项目，这个门槛还会更高。在上方输入你的数字，就能看到自己的临界点。

Can I claim both the lifestyle relief and the sports relief?生活开销扣税和运动扣税可以两个都报吗？

Yes — this is one of the most commonly missed points. They are two separate reliefs: RM2,500 for lifestyle (books, devices, internet, courses) and a further RM1,000 for sports equipment, gym memberships and facility fees. Budget 2026 doubled the sports one from RM500. Together that is RM3,500 of deductions many people only claim half of.可以 —— 这是最多人漏掉的一点。它们是两个独立的扣税项目：生活开销 RM2,500（书籍、电子产品、网络、课程），运动器材、健身房会员与场地费另有 RM1,000。Budget 2026 已把运动这项从 RM500 翻倍。两者合计 RM3,500，很多人却只报了一半。

What is the difference between PCB and income tax?PCB 和所得税有什么分别？

They are the same tax, collected at different times. PCB (or MTD) is deducted from your salary monthly as an estimate. When you file, your actual tax is calculated properly with all your reliefs — and because PCB does not know about most of your reliefs, it usually overshoots. That is why so many salaried Malaysians get a refund. Enter your PCB figure above and the calculator will tell you which way it falls.是同一笔税，只是收取时间不同。PCB（月度扣税）是每月从薪水中按估算预扣。等你报税时，才会连同所有扣税项目算出实际税额 —— 而 PCB 并不知道你大部分的扣税项目，通常会扣多了。这就是为什么很多受薪族最后能退税。在上方填入你的 PCB 金额，计算器会告诉你是退税还是补税。

When is the deadline to file my Malaysian income tax?马来西亚所得税报税截止日期是什么时候？

For salaried individuals filing Form BE, e-Filing closes on 15 May, covering income earned in the previous calendar year. Those with business income file Form B by 30 June. Filing is done through LHDN's MyTax portal. Keep supporting documents for seven years after the year of assessment ends.受薪人士填报 BE 表格，电子报税截止于 5月15日，申报的是前一个日历年的收入。有商业收入者填报 B 表格，截止于 6月30日。报税透过 LHDN 的 MyTax 平台进行。佐证文件需在课税年度结束后保留七年。

Are these tax figures current?这些税务数字是最新的吗？

The brackets, reliefs and rebates here were checked against LHDN and current tax guidance, including the Budget 2026 relief changes, and the verification date is stamped below the calculator. Malaysia adjusts reliefs at nearly every budget, so if this page ever goes more than twelve months without review it will flag itself rather than quietly serve you outdated figures. For anything with real money at stake, confirm against LHDN directly.这里的税率级距、扣税项目与回扣都已对照 LHDN 与现行税务指引核实，包含 Budget 2026 的扣税变动，核实日期就标在计算器下方。马来西亚几乎每次财政预算案都会调整扣税额，因此本页若超过十二个月未复核，会主动提示，而不是默默给你过时数字。涉及实际金额的决定，请直接向 LHDN 确认。

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