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, 2023
RM 314.96 bn
+7.0% on 2022
From taxes
72.8%
RM 229.18 bn
Largest single source
RM 159.75 bn
Cukai Pendapatan
Spending covered
77.3%
of RM 407.36 bn spent; the rest was borrowed
Revenue by type, 2023
54.4%
Direct tax
RM 171.34 bn
18.4%
Indirect tax
RM 57.85 bn
25.1%
Non-tax revenue
RM 79.03 bn
1.9%
Non-revenue receipts
RM 6.03 bn
0.2%
Federal Territory revenue
RM 717.36 m
Over the years
Every item, 2023
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 | 2022 | Change | Share | Source |
|---|---|---|---|---|---|---|
| Direct tax (Cukai Langsung) | RM 173,019,597,000.00 | RM 171,336,413,425.00 | RM 153,475,665,529.00 | +11.6% | 54.4% | JANM 2023, p. 67 |
| Cukai Pendapatan | RM 162,730,969,000.00 | RM 159,745,017,579.00 | RM 143,277,007,671.00 | +11.5% | 50.7% | JANM 2023, p. 67 |
| Cukai Langsung yang Lain | RM 10,288,628,000.00 | RM 11,591,395,846.00 | RM 10,198,657,858.00 | +13.7% | 3.7% | JANM 2023, p. 67 |
| Indirect tax (Cukai Tidak Langsung) | RM 56,000,459,000.00 | RM 57,848,573,634.00 | RM 55,288,989,181.00 | +4.6% | 18.4% | JANM 2023, p. 67 |
| Duti Kastam - Eksport | RM 1,800,000,000.00 | RM 2,038,730,210.00 | RM 2,621,849,779.00 | -22.2% | 0.6% | JANM 2023, p. 67 |
| Duti Kastam - Import | RM 3,038,000,000.00 | RM 3,036,747,835.00 | RM 3,191,911,907.00 | -4.9% | 1.0% | JANM 2023, p. 67 |
| Duti Eksais | RM 6,276,718,000.00 | RM 6,374,087,806.00 | RM 6,943,918,764.00 | -8.2% | 2.0% | JANM 2023, p. 67 |
| Cukai Jualan atas Barang-barang Perkilangan Dalam Negeri | RM 7,682,371,000.00 | RM 7,692,663,740.00 | RM 6,247,990,438.00 | +23.1% | 2.4% | JANM 2023, p. 67 |
| Cukai Jualan atas Barangan Import | RM 9,917,028,000.00 | RM 10,680,411,081.00 | RM 10,008,433,145.00 | +6.7% | 3.4% | JANM 2023, p. 67 |
| Cukai Perkhidmatan | RM 16,600,000,000.00 | RM 17,089,623,110.00 | RM 15,111,717,670.00 | +13.1% | 5.4% | JANM 2023, p. 67 |
| Levi | RM 1,243,059,000.00 | RM 1,304,298,822.00 | RM 3,218,848,941.00 | -59.5% | 0.4% | JANM 2023, p. 67 |
| Duti Eksais Terhadap Barangan Import | RM 6,823,283,000.00 | RM 6,769,901,075.00 | RM 5,611,801,944.00 | +20.6% | 2.1% | JANM 2023, p. 68 |
| Pelbagai Cukai Tidak Langsung | RM 2,500,000,000.00 | RM 2,676,024,643.00 | RM 2,331,490,170.00 | +14.8% | 0.8% | JANM 2023, p. 68 |
| Cukai Pelancongan | RM 120,000,000.00 | RM 186,085,312.00 | RM 1,026,423.00 | +18029.5% | 0.1% | JANM 2023, p. 68 |
| Non-tax revenue (HASIL BUKAN CUKAI) | RM 69,104,500,000.00 | RM 79,032,048,178.00 | RM 79,608,725,084.00 | -0.7% | 25.1% | JANM 2023, p. 68 |
| Lesen, Bayaran Pendaftaran dan Permit | RM 15,464,621,000.00 | RM 16,741,193,513.00 | RM 15,625,737,661.00 | +7.1% | 5.3% | JANM 2023, p. 68 |
| Perkhidmatan dan Bayaran Perkhidmatan | RM 2,289,868,000.00 | RM 2,846,338,900.00 | RM 2,254,433,973.00 | +26.3% | 0.9% | JANM 2023, p. 68 |
| Perolehan daripada Jualan Barang-barang | RM 60,484,000.00 | RM 87,599,545.00 | RM 74,332,645.00 | +17.8% | 0.0% | JANM 2023, p. 68 |
| Sewaan | RM 414,518,000.00 | RM 275,998,288.00 | RM 260,691,372.00 | +5.9% | 0.1% | JANM 2023, p. 68 |
| Faedah dan Perolehan daripada Pelaburan, Pinjaman Persekutuan dan Terbitan Instrumen Kewangan Kerajaan | RM 47,775,121,000.00 | RM 55,824,287,454.00 | RM 58,222,600,587.00 | -4.1% | 17.7% | JANM 2023, p. 68 |
| Denda dan Hukuman | RM 1,525,124,000.00 | RM 1,677,826,628.00 | RM 1,581,845,518.00 | +6.1% | 0.5% | JANM 2023, p. 68 |
| Sumbangan dan Bayaran Ganti dari Luar Negeri dan Sumbangan Tempatan | RM 0.00 | RM 6,057,545.00 | RM 74,658,960.00 | -91.9% | 0.0% | JANM 2023, p. 68 |
| Aktiviti Mencari Gali Minyak dan Gas | RM 1,574,764,000.00 | RM 1,572,746,305.00 | RM 1,514,424,368.00 | +3.9% | 0.5% | JANM 2023, p. 68 |
| Non-revenue receipts (TERIMAAN BUKAN HASIL) | RM 4,630,413,000.00 | RM 6,025,087,538.00 | RM 5,296,182,387.00 | +13.8% | 1.9% | JANM 2023, p. 68 |
| Pulangan Balik Perbelanjaan | RM 1,129,887,000.00 | RM 1,969,089,297.00 | RM 1,810,682,203.00 | +8.7% | 0.6% | JANM 2023, p. 68 |
| Terimaan daripada Agensi-agensi Kerajaan | RM 3,500,454,000.00 | RM 4,055,973,803.00 | RM 3,485,500,184.00 | +16.4% | 1.3% | JANM 2023, p. 68 |
| Terimaan Pelarasan | RM 72,000.00 | RM 24,438.00 | RM 0.00 | – | 0.0% | JANM 2023, p. 68 |
| Federal Territory revenue (HASIL WILAYAH PERSEKUTUAN) | RM 445,284,000.00 | RM 717,358,956.00 | RM 687,198,434.00 | +4.4% | 0.2% | JANM 2023, p. 68 |
| Hasil Cukai Wilayah Persekutuan | RM 396,207,000.00 | RM 611,729,203.00 | RM 604,348,745.00 | +1.2% | 0.2% | JANM 2023, p. 68 |
| Hasil Bukan Cukai Wilayah Persekutuan | RM 49,077,000.00 | RM 105,629,753.00 | RM 82,849,689.00 | +27.5% | 0.0% | JANM 2023, p. 68 |
| Total revenue (HASIL) | RM 314,959,481,731.00 | RM 294,356,760,615.00 | +7.0% | 100% |
Source: Jabatan Akauntan Negara, Penyata Kewangan Kerajaan Persekutuan 2023, 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.