MALAYSIAN TAX RATES - RESIDENT INDIVIDUAL

RANGE OF
CHARGEABLE INCOME

COMPUTATION
RM

RATE %

TAX
RM

0 - 2,500

First 2,500

2,501-5,000

Next 2,500

25

5,001-10,000

First 5,000
Next 5,000

25
150

First 10,000
Next 10,000

175
300

First 20,000
Next 15,000

475
1,050

First 35,000
Next 15,000

13

1,525
1,950

First 50,000
Next 20,000

19

3,475
3,800

First 70,000
Next 30,000

24

7,275
7,200

First 100,000
Next 50,000

27

14,475
13,500

First 150,000
Next 100,000

27

27,975
27,000

10,001-20,000

20,001-35,000

35,001-50,000

50,001-70,000

70,001-100,000

100,001-150,000

150,001-250,000

Exceeding 250,000

First 250,000

For every next ringgit

N ON TAX RESIDENT RATE

28%

54,975

28

...............

MALAYSIAN TAX RATES - COMPANIES

Year of Assessment 2003
Company with paid up capital of RM2.5million and below
On first RM100,000.00
on subsequent chargeable income
Companies with paid up capital exceeding RM2.5million

20%
28%
28%

Year of Assessment 2004 to 2006

Company with paid up capital of RM2.5million and below
On first RM500,000.00
on subsequent chargeable income
Companies with paid up capital exceeding RM2.5million

20%
28%
28%

Year of Assessment 2007

Company with paid up capital of RM2.5million and below
On first RM100,000.00
on subsequent chargeable income
Companies with paid up capital exceeding RM2.5million

20%
27%
27%

Year of Assessment 2008

Company with paid up capital of RM2.5million and below
On first RM500,000.00
on subsequent chargeable income
Companies with paid up capital exceeding RM2.5million

20%
26%
26%