Year of Assessment 2025 · Filing in 2026 · Based on latest LHDN rates
Malaysia uses a progressive tax system where different portions of your income are taxed at different rates. For Year of Assessment 2025, tax rates range from 0% (for the first RM5,000) to 30% (for income above RM2,000,000).
Your chargeable income is calculated by subtracting EPF contributions and all eligible tax reliefs from your gross annual income. This is the amount used to determine which tax brackets apply to you.
Every Malaysian taxpayer receives an automatic RM9,000 individual relief. Additional reliefs include lifestyle purchases (up to RM2,500), medical and education insurance premiums (up to RM3,000), EPF contributions (up to RM4,000), education fees (up to RM7,000), and more.
If your chargeable income is RM35,000 or below, you are entitled to a RM400 tax rebate that directly reduces your tax payable. Married couples filing jointly may receive a combined rebate of RM800.
Tax returns for YA 2025 must be filed by April 30, 2026. E-filing through MyTax typically receives an extension to May 15, 2026.