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, 2024
RM 324.62 bn
+3.1% on 2023
From taxes
74.0%
RM 240.19 bn
Largest single source
RM 158.87 bn
Cukai Pendapatan
Spending covered
80.0%
of RM 405.52 bn spent; the rest was borrowed
Revenue by type, 2024
52.9%
Direct tax
RM 171.69 bn
21.1%
Indirect tax
RM 68.50 bn
21.6%
Non-tax revenue
RM 70.10 bn
4.3%
Non-revenue receipts
RM 13.85 bn
0.1%
Federal Territory revenue
RM 478.39 m
Over the years
Every item, 2024
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 | 2023 | Change | Share | Source |
|---|---|---|---|---|---|---|
| Direct tax (Cukai Langsung) | RM 177,060,337,000.00 | RM 171,692,768,698.00 | RM 171,336,413,425.00 | +0.2% | 52.9% | JANM 2024, p. 69 |
| Cukai Pendapatan | RM 165,310,278,000.00 | RM 158,870,355,636.00 | RM 159,745,017,579.00 | -0.5% | 48.9% | JANM 2024, p. 69 |
| Cukai Langsung yang Lain | RM 11,750,059,000.00 | RM 12,822,413,062.00 | RM 11,591,395,846.00 | +10.6% | 4.0% | JANM 2024, p. 69 |
| Indirect tax (Cukai Tidak Langsung) | RM 63,974,953,000.00 | RM 68,498,692,514.00 | RM 57,848,573,634.00 | +18.4% | 21.1% | JANM 2024, p. 69 |
| Duti Kastam - Eksport | RM 1,974,019,000.00 | RM 2,091,735,092.00 | RM 2,038,730,210.00 | +2.6% | 0.6% | JANM 2024, p. 69 |
| Duti Kastam - Import | RM 3,027,221,000.00 | RM 3,072,502,541.00 | RM 3,036,747,835.00 | +1.2% | 0.9% | JANM 2024, p. 69 |
| Duti Eksais Terhadap Barangan Tempatan | RM 6,667,562,000.00 | RM 6,704,465,519.00 | RM 6,374,087,806.00 | +5.2% | 2.1% | JANM 2024, p. 69 |
| Cukai Jualan atas Barang-barang Perkilangan Dalam Negeri | RM 8,068,966,000.00 | RM 8,239,002,723.00 | RM 7,692,663,740.00 | +7.1% | 2.5% | JANM 2024, p. 69 |
| Cukai Jualan atas Barangan Import | RM 11,343,838,000.00 | RM 13,270,673,988.00 | RM 10,680,411,081.00 | +24.3% | 4.1% | JANM 2024, p. 69 |
| Cukai Perkhidmatan | RM 21,500,560,000.00 | RM 23,247,651,872.00 | RM 17,089,623,110.00 | +36.0% | 7.2% | JANM 2024, p. 69 |
| Levi | RM 1,456,102,000.00 | RM 1,958,428,817.00 | RM 1,304,298,822.00 | +50.2% | 0.6% | JANM 2024, p. 69 |
| Duti Eksais Terhadap Barangan Import | RM 7,016,582,000.00 | RM 6,678,316,267.00 | RM 6,769,901,075.00 | -1.4% | 2.1% | JANM 2024, p. 70 |
| Pelbagai Cukai Tidak Langsung | RM 2,800,000,000.00 | RM 2,926,894,344.00 | RM 2,676,024,643.00 | +9.4% | 0.9% | JANM 2024, p. 70 |
| Cukai Pelancongan | RM 120,103,000.00 | RM 309,021,351.00 | RM 186,085,312.00 | +66.1% | 0.1% | JANM 2024, p. 70 |
| Non-tax revenue (HASIL BUKAN CUKAI) | RM 72,435,726,000.00 | RM 70,098,174,893.00 | RM 79,032,048,178.00 | -11.3% | 21.6% | JANM 2024, p. 70 |
| Lesen, Bayaran Pendaftaran dan Permit | RM 16,546,753,000.00 | RM 17,041,214,097.00 | RM 16,741,193,513.00 | +1.8% | 5.2% | JANM 2024, p. 70 |
| Perkhidmatan dan Bayaran Perkhidmatan | RM 2,889,627,000.00 | RM 3,031,328,490.00 | RM 2,846,338,900.00 | +6.5% | 0.9% | JANM 2024, p. 70 |
| Perolehan daripada Jualan Barang-barang | RM 96,014,000.00 | RM 297,014,996.00 | RM 87,599,545.00 | +239.1% | 0.1% | JANM 2024, p. 70 |
| Sewaan | RM 215,510,000.00 | RM 312,155,234.00 | RM 275,998,288.00 | +13.1% | 0.1% | JANM 2024, p. 70 |
| Faedah dan Perolehan daripada Pelaburan, Pinjaman Persekutuan dan Terbitan Instrumen Kewangan Kerajaan | RM 49,320,811,000.00 | RM 45,782,168,816.00 | RM 55,824,287,454.00 | -18.0% | 14.1% | JANM 2024, p. 70 |
| Denda dan Hukuman | RM 1,692,741,000.00 | RM 2,010,003,893.00 | RM 1,677,826,628.00 | +19.8% | 0.6% | JANM 2024, p. 70 |
| Sumbangan dan Bayaran Ganti dari Luar Negeri dan Sumbangan Tempatan | RM 68,873,000.00 | RM 96,775,227.00 | RM 6,057,545.00 | +1497.6% | 0.0% | JANM 2024, p. 70 |
| Aktiviti Mencari Gali Minyak dan Gas | RM 1,605,397,000.00 | RM 1,527,514,140.00 | RM 1,572,746,305.00 | -2.9% | 0.5% | JANM 2024, p. 70 |
| Non-revenue receipts (TERIMAAN BUKAN HASIL) | RM 7,929,665,000.00 | RM 13,849,624,018.00 | RM 6,025,087,538.00 | +129.9% | 4.3% | JANM 2024, p. 70 |
| Pulangan Balik Perbelanjaan | RM 4,084,678,000.00 | RM 3,195,315,865.00 | RM 1,969,089,297.00 | +62.3% | 1.0% | JANM 2024, p. 70 |
| Terimaan daripada Agensi-agensi Kerajaan | RM 3,844,862,000.00 | RM 10,654,226,011.00 | RM 4,055,973,803.00 | +162.7% | 3.3% | JANM 2024, p. 70 |
| Terimaan Pelarasan | RM 125,000.00 | RM 82,142.00 | RM 24,438.00 | +236.1% | 0.0% | JANM 2024, p. 70 |
| Federal Territory revenue (HASIL WILAYAH PERSEKUTUAN) | RM 649,566,000.00 | RM 478,389,125.00 | RM 717,358,956.00 | -33.3% | 0.1% | JANM 2024, p. 70 |
| Hasil Cukai Wilayah Persekutuan | RM 543,526,000.00 | RM 378,719,956.00 | RM 611,729,203.00 | -38.1% | 0.1% | JANM 2024, p. 70 |
| Hasil Bukan Cukai Wilayah Persekutuan | RM 106,040,000.00 | RM 99,669,169.00 | RM 105,629,753.00 | -5.6% | 0.0% | JANM 2024, p. 70 |
| Total revenue (HASIL) | RM 324,617,649,248.00 | RM 314,959,481,731.00 | +3.1% | 100% |
Source: Jabatan Akauntan Negara, Penyata Kewangan Kerajaan Persekutuan 2024, 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.