🇲🇾 How tax works
in Malaysia.
2026 · National income tax guide
The calculation, explained.
Resident chargeable income is taxed progressively from 0% to 30%. Non-resident and special employment incentive rates are different.
Personal reliefs, deductible social contributions and professional expenses are not automatically applied. Enter eligible adjustments or use taxable income. Social insurance and practice business taxes are excluded.
Doctors: employment and independent practice
The Malaysia comparison is an ordinary resident employment scenario. We have not yet verified a doctor-specific independent-practice regime for this country. Do not apply Indonesia’s NPPN 50% here or enter clinic turnover as salary. Practice deductions, professional contributions and mixed income require additional local research.
Tax brackets · MYR
Each rate applies only to the income inside that band.
| Taxable income slice | Rate |
|---|---|
| 0 – 5,000 | 0.0% |
| 5,000 – 20,000 | 1.0% |
| 20,000 – 35,000 | 3.0% |
| 35,000 – 50,000 | 6.0% |
| 50,000 – 70,000 | 11.0% |
| 70,000 – 100,000 | 19.0% |
| 100,000 – 400,000 | 25.0% |
| 400,000 – 600,000 | 26.0% |
| 600,000 – 2,000,000 | 28.0% |
| Above 2,000,000 | 30.0% |
Your worked example
Based on your €100,000 annual gross salary estimate, equivalent to MYR 457,726.
- 1. Annual input
- MYR 457,726
- 2. Custom deductible expenses
- − MYR 0
- 3. Modeled allowance / base deduction
- − MYR 0
- 4. Modeled taxable base
- MYR 457,726
| Taxed portion | Rate | Tax |
|---|---|---|
| MYR 5,000 | 0.0% | MYR 0 |
| MYR 15,000 | 1.0% | MYR 150 |
| MYR 15,000 | 3.0% | MYR 450 |
| MYR 15,000 | 6.0% | MYR 900 |
| MYR 20,000 | 11.0% | MYR 2,200 |
| MYR 30,000 | 19.0% | MYR 5,700 |
| MYR 300,000 | 25.0% | MYR 75,000 |
| MYR 57,726 | 26.0% | MYR 15,009 |
- 5. Modeled tax credits (capped at tax due)
- − MYR 0
- 6. Included additional tax
- MYR 0
- 7. Income tax
- MYR 99,409
- Effective rate = tax ÷ annual input
- 21.7%
- After income tax, before other deductions
- MYR 358,318
Sources & assumptions
Sources checked 12 October 2026. The schedule's tax year is shown above; checking a source does not make a simplified model a complete payroll calculation.
Assumptions: single, no dependent children, age 30+, full-year resident, ordinary employment income only. No capital gains, dividends, special expatriate relief or double-tax treaty adjustments.