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, 2021
RM 233.75 bn
+3.9% on 2020
From taxes
74.3%
RM 173.70 bn
Largest single source
RM 121.67 bn
Cukai Pendapatan
Spending covered
70.1%
of RM 333.48 bn spent; the rest was borrowed
Revenue by type, 2021
55.7%
Direct tax
RM 130.12 bn
18.6%
Indirect tax
RM 43.59 bn
21.9%
Non-tax revenue
RM 51.12 bn
3.6%
Non-revenue receipts
RM 8.41 bn
0.2%
Federal Territory revenue
RM 515.66 m
Over the years
Every item, 2021
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.
| Item | Revised estimate | Actual | 2020 | Change | Share | Source |
|---|---|---|---|---|---|---|
| Direct tax (Cukai Langsung) | RM 127,269,100,000.00 | RM 130,115,860,051.00 | RM 112,511,151,064.00 | +15.6% | 55.7% | JANM 2021, p. 61 |
| Cukai Pendapatan | RM 119,031,818,000.00 | RM 121,673,962,527.00 | RM 104,884,438,671.00 | +16.0% | 52.1% | JANM 2021, p. 61 |
| Cukai Langsung yang Lain | RM 8,237,282,000.00 | RM 8,441,897,524.00 | RM 7,626,712,393.00 | +10.7% | 3.6% | JANM 2021, p. 61 |
| Indirect tax (Cukai Tak Langsung) | RM 41,781,701,000.00 | RM 43,587,604,099.00 | RM 41,886,816,868.00 | +4.1% | 18.6% | JANM 2021, p. 61 |
| Duti Kastam - Eksport | RM 1,405,672,000.00 | RM 2,057,063,357.00 | RM 746,141,231.00 | +175.7% | 0.9% | JANM 2021, p. 61 |
| Duti Kastam - Import | RM 2,330,354,000.00 | RM 2,644,759,544.00 | RM 2,346,001,585.00 | +12.7% | 1.1% | JANM 2021, p. 61 |
| Duti Eksais | RM 3,639,645,000.00 | RM 4,553,832,310.00 | RM 4,719,320,979.00 | -3.5% | 1.9% | JANM 2021, p. 61 |
| Cukai Jualan atas Barang-barang Perkilangan Dalam Negeri | RM 5,306,264,000.00 | RM 4,907,116,847.00 | RM 6,493,793,033.00 | -24.4% | 2.1% | JANM 2021, p. 61 |
| Cukai Jualan atas Barangan Import | RM 8,934,734,000.00 | RM 8,691,263,887.00 | RM 8,272,887,002.00 | +5.1% | 3.7% | JANM 2021, p. 61 |
| Cukai Perkhidmatan | RM 12,287,000,000.00 | RM 12,017,669,545.00 | RM 12,006,145,761.00 | +0.1% | 5.1% | JANM 2021, p. 61 |
| Levi | RM 957,000,000.00 | RM 2,056,859,150.00 | RM 389,338,968.00 | +428.3% | 0.9% | JANM 2021, p. 61 |
| Duti Eksais Terhadap Barangan Import | RM 6,120,621,000.00 | RM 5,686,734,120.00 | RM 5,136,410,396.00 | +10.7% | 2.4% | JANM 2021, p. 62 |
| Pelbagai Cukai Tidak Langsung | RM 800,000,000.00 | RM 971,133,396.00 | RM 1,708,826,590.00 | -43.2% | 0.4% | JANM 2021, p. 62 |
| Cukai Barangan dan Perkhidmatan Import | RM 0.00 | RM 0.00 | RM 0.00 | – | 0.0% | JANM 2021, p. 62 |
| Cukai Barangan dan Perkhidmatan Tempatan | RM 0.00 | RM 0.00 | RM 0.00 | – | 0.0% | JANM 2021, p. 62 |
| Cukai Pelancongan | RM 411,000.00 | RM 1,171,943.00 | RM 67,951,323.00 | -98.3% | 0.0% | JANM 2021, p. 62 |
| Non-tax revenue (HASIL BUKAN CUKAI) | RM 51,488,445,000.00 | RM 51,121,996,248.00 | RM 62,046,603,183.00 | -17.6% | 21.9% | JANM 2021, p. 62 |
| Lesen, Bayaran Pendaftaran dan Permit | RM 10,251,697,000.00 | RM 10,578,135,371.00 | RM 10,931,339,962.00 | -3.2% | 4.5% | JANM 2021, p. 62 |
| Perkhidmatan dan Bayaran Perkhidmatan | RM 1,683,113,000.00 | RM 1,574,127,075.00 | RM 1,565,731,699.00 | +0.5% | 0.7% | JANM 2021, p. 62 |
| Perolehan daripada Jualan Barang-barang | RM 69,035,000.00 | RM 62,919,884.00 | RM 60,805,300.00 | +3.5% | 0.0% | JANM 2021, p. 62 |
| Sewaan | RM 259,170,000.00 | RM 174,499,264.00 | RM 180,319,974.00 | -3.2% | 0.1% | JANM 2021, p. 62 |
| Faedah dan Perolehan daripada Pelaburan | RM 35,989,007,000.00 | RM 35,018,121,385.00 | RM 46,067,499,372.00 | -24.0% | 15.0% | JANM 2021, p. 62 |
| Denda dan Hukuman | RM 1,557,330,000.00 | RM 2,103,307,160.00 | RM 1,421,579,016.00 | +48.0% | 0.9% | JANM 2021, p. 62 |
| Sumbangan dan Bayaran Ganti daripada Luar Negeri dan Sumbangan Tempatan | RM 8,248,000.00 | RM 54,212,741.00 | RM 177,791,986.00 | -69.5% | 0.0% | JANM 2021, p. 62 |
| Aktiviti Carigali Minyak dan Gas MTJA | RM 1,670,845,000.00 | RM 1,556,673,368.00 | RM 1,641,535,874.00 | -5.2% | 0.7% | JANM 2021, p. 62 |
| Non-revenue receipts (TERIMAAN BUKAN HASIL) | RM 7,005,000,000.00 | RM 8,410,935,755.00 | RM 7,953,680,647.00 | +5.7% | 3.6% | JANM 2021, p. 62 |
| Pulangan Balik Perbelanjaan | RM 1,228,943,000.00 | RM 2,371,305,945.00 | RM 2,634,409,057.00 | -10.0% | 1.0% | JANM 2021, p. 62 |
| Terimaan daripada Agensi-agensi Kerajaan | RM 5,776,057,000.00 | RM 6,039,628,810.00 | RM 5,319,231,740.00 | +13.5% | 2.6% | JANM 2021, p. 62 |
| Terimaan Pelarasan | RM 0.00 | RM 1,000.00 | RM 39,850.00 | -97.5% | 0.0% | JANM 2021, p. 62 |
| Federal Territory revenue (HASIL WILAYAH PERSEKUTUAN) | RM 699,754,000.00 | RM 515,658,876.00 | RM 676,695,480.00 | -23.8% | 0.2% | JANM 2021, p. 62 |
| Hasil Cukai Wilayah Persekutuan | RM 631,144,000.00 | RM 451,789,912.00 | RM 617,784,952.00 | -26.9% | 0.2% | JANM 2021, p. 62 |
| Hasil Bukan Cukai Wilayah Persekutuan | RM 68,610,000.00 | RM 63,868,964.00 | RM 58,910,528.00 | +8.4% | 0.0% | JANM 2021, p. 62 |
| Total revenue (HASIL) | RM 233,752,055,029.00 | RM 225,074,947,242.00 | +3.9% | 100% |
Source: Jabatan Akauntan Negara, Penyata Kewangan Kerajaan Persekutuan 2021, 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.