Skip to content
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, 2022
RM 294.36 bn
+25.9% on 2021
From taxes
70.9%
RM 208.76 bn
Largest single source
RM 143.28 bn
Cukai Pendapatan
Spending covered
74.5%
of RM 395.25 bn spent; the rest was borrowed

Revenue by type, 2022

52.1%
Direct tax
RM 153.48 bn
18.8%
Indirect tax
RM 55.29 bn
27.0%
Non-tax revenue
RM 79.61 bn
1.8%
Non-revenue receipts
RM 5.30 bn
0.2%
Federal Territory revenue
RM 687.20 m

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, 2022

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 estimateActual2021ChangeShareSource
Direct tax (Cukai Langsung)RM 147,206,000,000.00RM 153,475,665,529.00RM 130,115,860,051.00+18.0%52.1%JANM 2022, p. 69
Cukai PendapatanRM 138,312,000,000.00RM 143,277,007,671.00RM 121,673,962,527.00+17.8%48.7%JANM 2022, p. 69
Cukai Langsung yang LainRM 8,894,000,000.00RM 10,198,657,858.00RM 8,441,897,524.00+20.8%3.5%JANM 2022, p. 69
Indirect tax (Cukai Tidak Langsung)RM 51,021,217,000.00RM 55,288,989,181.00RM 43,587,604,099.00+26.8%18.8%JANM 2022, p. 69
Duti Kastam - EksportRM 2,200,000,000.00RM 2,621,849,779.00RM 2,057,063,357.00+27.5%0.9%JANM 2022, p. 69
Duti Kastam - ImportRM 3,020,000,000.00RM 3,191,911,907.00RM 2,644,759,544.00+20.7%1.1%JANM 2022, p. 69
Duti EksaisRM 5,450,000,000.00RM 6,943,918,764.00RM 4,553,832,310.00+52.5%2.4%JANM 2022, p. 69
Cukai Jualan atas Barang-barang Perkilangan Dalam NegeriRM 5,719,400,000.00RM 6,247,990,438.00RM 4,907,116,847.00+27.3%2.1%JANM 2022, p. 69
Cukai Jualan atas Barangan ImportRM 9,280,000,000.00RM 10,008,433,145.00RM 8,691,263,887.00+15.2%3.4%JANM 2022, p. 69
Cukai PerkhidmatanRM 14,710,000,000.00RM 15,111,717,670.00RM 12,017,669,545.00+25.7%5.1%JANM 2022, p. 69
LeviRM 3,450,000,000.00RM 3,218,848,941.00RM 2,056,859,150.00+56.5%1.1%JANM 2022, p. 69
Duti Eksais Terhadap Barangan ImportRM 5,270,000,000.00RM 5,611,801,944.00RM 5,686,734,120.00-1.3%1.9%JANM 2022, p. 70
Pelbagai Cukai Tidak LangsungRM 1,921,000,000.00RM 2,331,490,170.00RM 971,133,396.00+140.1%0.8%JANM 2022, p. 70
Cukai PelanconganRM 817,000.00RM 1,026,423.00RM 1,171,943.00-12.4%0.0%JANM 2022, p. 70
Non-tax revenue (HASIL BUKAN CUKAI)RM 81,627,891,000.00RM 79,608,725,084.00RM 51,121,996,248.00+55.7%27.0%JANM 2022, p. 70
Lesen, Bayaran Pendaftaran dan PermitRM 13,330,936,000.00RM 15,625,737,661.00RM 10,578,135,371.00+47.7%5.3%JANM 2022, p. 70
Perkhidmatan dan Bayaran PerkhidmatanRM 1,608,657,000.00RM 2,254,433,973.00RM 1,574,127,075.00+43.2%0.8%JANM 2022, p. 70
Perolehan daripada Jualan Barang-barangRM 19,389,000.00RM 74,332,645.00RM 62,919,884.00+18.1%0.0%JANM 2022, p. 70
SewaanRM 271,208,000.00RM 260,691,372.00RM 174,499,264.00+49.4%0.1%JANM 2022, p. 70
Faedah dan Perolehan daripada Pelaburan, Pinjaman Persekutuan dan Terbitan Instrumen Kewangan KerajaanRM 63,441,778,000.00RM 58,222,600,587.00RM 35,018,121,385.00+66.3%19.8%JANM 2022, p. 70
Denda dan HukumanRM 1,320,351,000.00RM 1,581,845,518.00RM 2,103,307,160.00-24.8%0.5%JANM 2022, p. 70
Sumbangan dan Bayaran Ganti dari Luar Negeri dan Sumbangan TempatanRM 20,241,000.00RM 74,658,960.00RM 54,212,741.00+37.7%0.0%JANM 2022, p. 70
Aktiviti Mencari Gali Minyak dan GasRM 1,615,331,000.00RM 1,514,424,368.00RM 1,556,673,368.00-2.7%0.5%JANM 2022, p. 70
Non-revenue receipts (TERIMAAN BUKAN HASIL)RM 4,781,650,000.00RM 5,296,182,387.00RM 8,410,935,755.00-37.0%1.8%JANM 2022, p. 70
Pulangan Balik PerbelanjaanRM 1,493,592,000.00RM 1,810,682,203.00RM 2,371,305,945.00-23.6%0.6%JANM 2022, p. 70
Terimaan daripada Agensi-agensi KerajaanRM 3,288,058,000.00RM 3,485,500,184.00RM 6,039,628,810.00-42.3%1.2%JANM 2022, p. 70
Terimaan PelarasanRM 0.00RM 0.00RM 1,000.00-100.0%0.0%JANM 2022, p. 70
Federal Territory revenue (HASIL WILAYAH PERSEKUTUAN)RM 580,730,000.00RM 687,198,434.00RM 515,658,876.00+33.3%0.2%JANM 2022, p. 70
Hasil Cukai Wilayah PersekutuanRM 527,042,000.00RM 604,348,745.00RM 451,789,912.00+33.8%0.2%JANM 2022, p. 70
Hasil Bukan Cukai Wilayah PersekutuanRM 53,688,000.00RM 82,849,689.00RM 63,868,964.00+29.7%0.0%JANM 2022, p. 70
Total revenue (HASIL)RM 294,356,760,615.00RM 233,752,055,029.00+25.9%100%

Source: Jabatan Akauntan Negara, Penyata Kewangan Kerajaan Persekutuan 2022, 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.