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Federal revenue · Note 5(a)

Where the money comes from

Every ringgit the federal government collected, by type, from the Accountant General's audited statements. Each category total is recomputed from its items before it is published.
Revenue, 2017
RM 220.41 bn
+3.8% on 2016
From taxes
80.6%
RM 177.66 bn
Largest single source
RM 108.56 bn
Cukai Pendapatan
Spending covered
83.9%
of RM 262.58 bn spent; the rest was borrowed

Revenue by type, 2017

52.6%
Direct tax
RM 116.02 bn
28.0%
Indirect tax
RM 61.63 bn
17.9%
Non-tax revenue
RM 39.52 bn
0.9%
Non-revenue receipts
RM 1.98 bn
0.6%
Federal Territory revenue
RM 1.25 bn

Over the years

2016: RM 212.42 bnRM 212.42 bn20162017: RM 220.41 bnRM 220.41 bn20172018: RM 232.88 bnRM 232.88 bn20182019: RM 264.41 bnRM 264.41 bn20192020: RM 225.07 bnRM 225.07 bn20202021: RM 233.75 bnRM 233.75 bn20212022: RM 294.36 bnRM 294.36 bn20222023: RM 314.96 bnRM 314.96 bn20232024: RM 324.62 bnRM 324.62 bn20242025: RM 336.07 bnRM 336.07 bn2025
Direct tax Indirect tax Tax, not split by type Non-tax revenue Non-revenue receipts Federal Territory revenue

Every item, 2017

As printed in the statement, with the estimate as revised during the year and the previous year's actual from the same page. Item names change between years, so each year is shown on its own.

ItemRevised estimateActual2016ChangeShareSource
Direct tax (Cukai Langsung)Printed as a heading without an amount; the figure is the sum of its items.–RM 116,024,199,520.00––52.6%JANM 2017, p. 50
Cukai PendapatanRM 111,906,158,000.00RM 108,563,449,069.00RM 102,350,362,854.00+6.1%49.3%JANM 2017, p. 50
Cukai Langsung yang LainRM 7,792,846,000.00RM 7,460,750,451.00RM 7,257,343,900.00+2.8%3.4%JANM 2017, p. 50
Indirect tax (Cukai Tak Langsung)Printed as a heading without an amount; the figure is the sum of its items.–RM 61,634,295,936.00––28.0%JANM 2017, p. 50
Duti Kastam - EksportRM 1,221,985,000.00RM 1,354,996,909.00RM 980,074,238.00+38.3%0.6%JANM 2017, p. 50
Duti Kastam - ImportRM 3,007,584,000.00RM 2,783,785,054.00RM 2,905,443,571.00-4.2%1.3%JANM 2017, p. 50
Duti EksaisRM 7,083,879,000.00RM 5,518,645,345.00RM 7,721,031,276.00-28.5%2.5%JANM 2017, p. 50
Cukai Jualan atas Barang-barang Perkilangan Dalam NegeriRM 0.00RM 45,695,123.00RM 55,175,774.00-17.2%0.0%JANM 2017, p. 50
Cukai Jualan atas Barangan ImportRM 0.00RM 1,557,094.00RM 47,923,821.00-96.8%0.0%JANM 2017, p. 50
Cukai PerkhidmatanRM 0.00RM 15,264,803.00RM 103,005,881.00-85.2%0.0%JANM 2017, p. 50
LeviRM 400,000,000.00RM 446,816,943.00RM 246,267,668.00+81.4%0.2%JANM 2017, p. 50
Duti Eksais Terhadap Barangan ImportRM 4,722,586,000.00RM 4,592,885,532.00RM 3,984,188,248.00+15.3%2.1%JANM 2017, p. 51
Pelbagai Cukai Tidak LangsungRM 2,559,000,000.00RM 2,544,899,172.00RM 2,486,451,026.00+2.4%1.2%JANM 2017, p. 51
Cukai Barangan dan Perkhidmatan ImportRM 18,918,000,000.00RM 19,352,373,913.00RM 15,232,657,535.00+27.0%8.8%JANM 2017, p. 51
Cukai Barangan dan Perkhidmatan TempatanRM 22,582,000,000.00RM 24,937,475,308.00RM 25,973,413,343.00-4.0%11.3%JANM 2017, p. 51
Cukai PelanconganRM 0.00RM 39,900,740.00RM 0.00–0.0%JANM 2017, p. 51
Non-tax revenue (HASIL BUKAN CUKAI)RM 41,905,631,000.00RM 39,520,220,884.00RM 40,006,195,479.00-1.2%17.9%JANM 2017, p. 51
Lesen, Bayaran Pendaftaran dan PermitRM 12,746,741,000.00RM 12,776,564,520.00RM 12,306,922,677.00+3.8%5.8%JANM 2017, p. 51
Perkhidmatan dan Bayaran PerkhidmatanRM 1,736,849,000.00RM 1,677,476,587.00RM 1,647,635,895.00+1.8%0.8%JANM 2017, p. 51
Perolehan daripada Jualan Barang-barangRM 1,073,941,000.00RM 262,778,570.00RM 855,330,158.00-69.3%0.1%JANM 2017, p. 51
SewaanRM 290,946,000.00RM 208,181,047.00RM 201,928,035.00+3.1%0.1%JANM 2017, p. 51
Faedah dan Perolehan daripada PelaburanRM 22,664,773,000.00RM 21,638,033,668.00RM 21,425,288,273.00+1.0%9.8%JANM 2017, p. 51
Denda dan HukumanRM 1,403,399,000.00RM 1,414,956,948.00RM 1,302,499,029.00+8.6%0.6%JANM 2017, p. 51
Sumbangan dan Bayaran Ganti daripada Luar Negeri dan Sumbangan TempatanRM 6,260,000.00RM 33,774,728.00RM 55,487,458.00-39.1%0.0%JANM 2017, p. 51
Aktiviti Carigali Minyak dan Gas MTJARM 1,982,722,000.00RM 1,508,454,816.00RM 2,211,103,954.00-31.8%0.7%JANM 2017, p. 51
Non-revenue receipts (TERIMAAN BUKAN HASIL)RM 2,247,710,000.00RM 1,976,502,938.00RM 2,113,460,432.00-6.5%0.9%JANM 2017, p. 51
Pulangan Balik PerbelanjaanRM 2,204,700,000.00RM 1,838,898,908.00RM 2,090,276,175.00-12.0%0.8%JANM 2017, p. 51
Terimaan daripada Agensi-agensi KerajaanRM 43,010,000.00RM 137,604,030.00RM 23,184,257.00+493.5%0.1%JANM 2017, p. 51
Federal Territory revenue (HASIL WILAYAH PERSEKUTUAN)RM 989,415,000.00RM 1,250,782,606.00RM 958,103,848.00+30.5%0.6%JANM 2017, p. 51
Hasil Cukai Wilayah PersekutuanRM 923,767,000.00RM 1,170,775,449.00RM 889,409,814.00+31.6%0.5%JANM 2017, p. 51
Hasil Bukan Cukai Wilayah PersekutuanRM 65,648,000.00RM 80,007,157.00RM 68,694,034.00+16.5%0.0%JANM 2017, p. 51
Total revenue (HASIL)RM 220,406,001,884.00RM 212,421,098,894.00+3.8%100%

Source: Jabatan Akauntan Negara, Penyata Kewangan Kerajaan Persekutuan 2017, Note 5(a). See how this revenue was spent on the spending chart, or how your own income tax is spread on Where your taxes go.