Where your taxes go · Year of assessment 2025
I earn RM a year.
Income tax
RM 1,320
RM 110 a month
Effective rate
2.2%
of your income
Marginal rate
6%
on your next ringgit
Take-home
RM 52,080
after tax and KWSP
Where your RM 1,320 goes
Your income tax, spread across the federal government's 2025 spending in proportion to what each ministry and charge actually spent.
- Kementerian Pendidikan
- Perbelanjaan Kerana Hutang Negara
- Perkhidmatan Am Perbendaharaan
- Kementerian Kesihatan
- Pencen, Elaun Bersara dan Ganjaran
- Kementerian Pertahanan
- Kementerian Dalam Negeri
- Kementerian Pendidikan Tinggi
- Everything else
RM 205
Kementerian Pendidikan
RM 15.54 of every RM 100
RM 172
Perbelanjaan Kerana Hutang Negara
Interest and other charges on government debt
RM 13.01 of every RM 100
RM 158
Perkhidmatan Am Perbendaharaan
RM 11.95 of every RM 100
- 01Kementerian PendidikanRM 20515.5%
- 02Perbelanjaan Kerana Hutang NegaraInterest and other charges on government debtRM 17213.0%
- 03Perkhidmatan Am PerbendaharaanRM 15812.0%
- 04Kementerian KesihatanRM 13510.2%
- 05Pencen, Elaun Bersara dan GanjaranPensions, retirement allowances and gratuitiesRM 1189.0%
- 06Kementerian PertahananRM 685.1%
- 07Kementerian Dalam NegeriRM 604.6%
- 08Kementerian Pendidikan TinggiRM 574.3%
- 09PerbendaharaanRM 453.4%
- 10Kementerian Kemajuan Desa dan WilayahRM 382.8%
- 11Jabatan Perdana MenteriRM 342.6%
- 12Kementerian Kerja RayaRM 322.5%
How your tax is worked out
- Employment income
- RM 60,000
- less Individual and dependent relatives
- −RM 9,000
- less KWSP contributions11% of income is RM 6,600; relief capped at RM 4,000
- −RM 4,000
- Chargeable income
- RM 47,000
- Tax on chargeable income
- RM 1,320
- Income tax
- RM 1,320
Tahun Taksiran 2023, 2024 & 2025
| Band | Chargeable income | Rate | Yours in band | Tax |
|---|---|---|---|---|
| A | RM 0 – RM 5,000 | 0% | RM 5,000 | RM 0.00 |
| B | RM 5,001 – RM 20,000 | 1% | RM 15,000 | RM 150.00 |
| C | RM 20,001 – RM 35,000 | 3% | RM 15,000 | RM 450.00 |
| D | RM 35,001 – RM 50,000 | 6% | RM 12,000 | RM 720.00 |
| E | RM 50,001 – RM 70,000 | 11% | – | – |
| F | RM 70,001 – RM 100,000 | 19% | – | – |
| G | RM 100,001 – RM 400,000 | 25% | – | – |
| H | RM 400,001 – RM 600,000 | 26% | – | – |
| I | RM 600,001 – RM 2,000,000 | 28% | – | – |
| J | Over RM 2,000,000 | 30% | – | – |
What this assumes
- You are a Malaysian tax resident under 60, and all your income is employment income.
- KWSP is estimated at 11% of income. KWSP's wage-range table rounds each month up, so the real figure is a few ringgit higher.
- Only the individual and KWSP reliefs are applied unless you enter others, such as PERKESO (up to RM 350), lifestyle or children.
- Your tax is spread in proportion to 2025 spending. That year the government spent more than it raised, and borrowed the difference; see the spending chart.
Sources
- LHDN, Kadar Cukai (individu)Rates and bands, checked against the tax LHDN prints for each band. Retrieved 2026-11-04.
- LHDN, Pelepasan Cukai (individu)Reliefs for year of assessment 2025. Retrieved 2026-11-04.
- LHDN, Rebat (individu)Rebate on chargeable income under RM35,000. Retrieved 2026-11-04.
- KWSP, Employer Mandatory ContributionKWSP employee contribution rate. Retrieved 2026-11-04.
- Jabatan Akauntan Negara, Penyata Kewangan Kerajaan Persekutuan 2025Spending by ministry and charged expenditure.