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, 2025
RM 336.07 bn
+3.5% on 2024
From taxes
77.3%
RM 259.83 bn
Largest single source
RM 166.45 bn
Cukai Pendapatan
Spending covered
81.4%
of RM 412.70 bn spent; the rest was borrowed
Revenue by type, 2025
53.7%
Direct tax
RM 180.56 bn
23.6%
Indirect tax
RM 79.27 bn
19.9%
Non-tax revenue
RM 66.90 bn
2.6%
Non-revenue receipts
RM 8.86 bn
0.1%
Federal Territory revenue
RM 481.85 m
Over the years
Every item, 2025
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 | 2024 | Change | Share | Source |
|---|---|---|---|---|---|---|
| Direct tax (Cukai Langsung) | RM 177,145,126,000.00 | RM 180,558,583,247.00 | RM 171,692,768,698.00 | +5.2% | 53.7% | JANM 2025, p. 75 |
| Cukai Pendapatan | RM 164,090,595,000.00 | RM 166,452,069,781.00 | RM 158,870,355,636.00 | +4.8% | 49.5% | JANM 2025, p. 75 |
| Cukai Langsung yang Lain | RM 13,054,531,000.00 | RM 14,106,513,466.00 | RM 12,822,413,062.00 | +10.0% | 4.2% | JANM 2025, p. 75 |
| Indirect tax (Cukai Tidak Langsung) | RM 76,254,947,000.00 | RM 79,267,857,068.00 | RM 68,498,692,514.00 | +15.7% | 23.6% | JANM 2025, p. 75 |
| Duti Kastam - Eksport | RM 1,919,815,000.00 | RM 1,808,411,155.00 | RM 2,091,735,092.00 | -13.5% | 0.5% | JANM 2025, p. 75 |
| Duti Kastam - Import | RM 3,077,279,000.00 | RM 3,063,532,436.00 | RM 3,072,502,541.00 | -0.3% | 0.9% | JANM 2025, p. 75 |
| Duti Eksais Terhadap Barangan Tempatan | RM 5,999,427,000.00 | RM 6,263,107,506.00 | RM 6,704,465,519.00 | -6.6% | 1.9% | JANM 2025, p. 75 |
| Cukai Jualan atas Barang-barang Perkilangan Dalam Negeri | RM 7,983,378,000.00 | RM 8,423,884,826.00 | RM 8,239,002,723.00 | +2.2% | 2.5% | JANM 2025, p. 75 |
| Cukai Jualan atas Barangan Import | RM 16,116,332,000.00 | RM 17,158,604,702.00 | RM 13,270,673,988.00 | +29.3% | 5.1% | JANM 2025, p. 75 |
| Cukai Perkhidmatan | RM 29,323,880,000.00 | RM 30,291,584,370.00 | RM 23,247,651,872.00 | +30.3% | 9.0% | JANM 2025, p. 75 |
| Levi | RM 1,979,803,000.00 | RM 2,302,215,804.00 | RM 1,958,428,817.00 | +17.6% | 0.7% | JANM 2025, p. 75 |
| Duti Eksais Terhadap Barangan Import | RM 6,508,896,000.00 | RM 6,526,189,116.00 | RM 6,678,316,267.00 | -2.3% | 1.9% | JANM 2025, p. 76 |
| Pelbagai Cukai Tidak Langsung | RM 2,992,000,000.00 | RM 3,091,850,711.00 | RM 2,926,894,344.00 | +5.6% | 0.9% | JANM 2025, p. 76 |
| Cukai Pelancongan | RM 354,137,000.00 | RM 338,476,442.00 | RM 309,021,351.00 | +9.5% | 0.1% | JANM 2025, p. 76 |
| Non-tax revenue (HASIL BUKAN CUKAI) | RM 73,387,772,000.00 | RM 66,898,347,856.00 | RM 70,098,174,893.00 | -4.6% | 19.9% | JANM 2025, p. 76 |
| Lesen, Bayaran Pendaftaran dan Permit | RM 15,878,966,000.00 | RM 15,526,004,020.00 | RM 17,041,214,097.00 | -8.9% | 4.6% | JANM 2025, p. 76 |
| Perkhidmatan dan Bayaran Perkhidmatan | RM 3,118,588,000.00 | RM 2,681,993,589.00 | RM 3,031,328,490.00 | -11.5% | 0.8% | JANM 2025, p. 76 |
| Perolehan daripada Jualan Barang-barang | RM 49,462,000.00 | RM 94,222,586.00 | RM 297,014,996.00 | -68.3% | 0.0% | JANM 2025, p. 76 |
| Sewaan | RM 335,571,000.00 | RM 298,906,227.00 | RM 312,155,234.00 | -4.2% | 0.1% | JANM 2025, p. 76 |
| Faedah dan Perolehan daripada Pelaburan, Pinjaman Persekutuan dan Terbitan Instrumen Kewangan Kerajaan | RM 50,373,553,000.00 | RM 43,981,786,306.00 | RM 45,782,168,816.00 | -3.9% | 13.1% | JANM 2025, p. 76 |
| Denda dan Hukuman | RM 2,018,000,000.00 | RM 2,755,915,905.00 | RM 2,010,003,893.00 | +37.1% | 0.8% | JANM 2025, p. 76 |
| Sumbangan dan Bayaran Ganti dari Luar Negeri dan Sumbangan Tempatan | RM 75,530,000.00 | RM 76,327,314.00 | RM 96,775,227.00 | -21.1% | 0.0% | JANM 2025, p. 76 |
| Aktiviti Mencari Gali Minyak dan Gas | RM 1,538,102,000.00 | RM 1,483,191,909.00 | RM 1,527,514,140.00 | -2.9% | 0.4% | JANM 2025, p. 76 |
| Non-revenue receipts (TERIMAAN BUKAN HASIL) | RM 6,787,889,000.00 | RM 8,862,622,123.00 | RM 13,849,624,018.00 | -36.0% | 2.6% | JANM 2025, p. 76 |
| Pulangan Balik Perbelanjaan | RM 1,674,624,000.00 | RM 1,932,017,738.00 | RM 3,195,315,865.00 | -39.5% | 0.6% | JANM 2025, p. 76 |
| Terimaan daripada Agensi-agensi Kerajaan | RM 5,112,741,000.00 | RM 6,930,255,016.00 | RM 10,654,226,011.00 | -35.0% | 2.1% | JANM 2025, p. 76 |
| Terimaan Pelarasan | RM 524,000.00 | RM 349,369.00 | RM 82,142.00 | +325.3% | 0.0% | JANM 2025, p. 76 |
| Federal Territory revenue (HASIL WILAYAH PERSEKUTUAN) | RM 539,443,000.00 | RM 481,852,675.00 | RM 478,389,125.00 | +0.7% | 0.1% | JANM 2025, p. 76 |
| Hasil Cukai Wilayah Persekutuan | RM 452,926,000.00 | RM 376,672,791.00 | RM 378,719,956.00 | -0.5% | 0.1% | JANM 2025, p. 76 |
| Hasil Bukan Cukai Wilayah Persekutuan | RM 86,517,000.00 | RM 105,179,884.00 | RM 99,669,169.00 | +5.5% | 0.0% | JANM 2025, p. 76 |
| Total revenue (HASIL) | RM 336,069,262,969.00 | RM 324,617,649,248.00 | +3.5% | 100% |
Source: Jabatan Akauntan Negara, Penyata Kewangan Kerajaan Persekutuan 2025, 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.