Tax Rates

LHDN Income Tax rates for year 2008 – 2015 as below :

Tahun Taksiran 2015

Banjaran Pendapatan Bercukai

Pengiraan (RM)

Kadar %

Cukai(RM)

0 – 2500

2,500 pertama

0

0

2,501 – 5,000

2,500 berikutnya

0

0

5,001 – 10,000

5,000 pertama
5,000 berikutnya

1

0
50

10,001 – 20,000

10,000 pertama
10,000 berikutnya

1

50
100

20,001 – 35,000

20,000 pertama
15,000 berikutnya

5

150
750

35,001 – 50,000

35,000 pertama
15,000 berikunya

10

900
1,500

50,001 – 70,000

50,000 pertama
20,000 berikutnya

16

2,400
3,200

70,001 – 100,000

70,000 pertama
30,000 berikutnya

21

5,600
6,300

100,001 – 150,000

100,000 pertama
50,000 berikutnya

24

11,900
12,000

150,001 – 250,000

150,000 pertama
100,000 berikutnya

24

23,900
24,000

250,001 – 400,000

250,000 pertama
150,000 berikutnya

24.5

47,900
36,750

Lebih 400,000

400,000 pertama
setiap ringgit berikutnya

25

84,650
……….

Assessment Year 2013 & 2014

Chargeable Income

Calculations (RM)

Rate %

Tax(RM)

0-2500

On the First 2,500

0

0

2,501-5,000

Next 2,500

0

0

5,001-10,000

On the First 5,000
Next 5,000

2

0
100

10,001-20,000

On the First 10,000
Next 10,000

2

100
200

20,001-35,000

On the First 20,000
Next 15,000

6

300
900

35,001-50,000

On the First 35,000
Next 15,000

11

1,200
1,650

50,001-70,000

On the First 50,000
Next 20,000

19

2,850
3,800

70,001-100,000

On the First 70,000
Next 30,000

24

6,650
7,200

Exceeding 100,000

On the First 100,000
Next RM

26

13,850
……….

Assessment Year 2010, 2011 & 2012

Chargeable Income

Calculations (RM)

Rate %

Tax(RM)

0-2500

On the First 2,500

0

0

2,501-5,000

Next 2,500

1

25

5,001-10,000

On the First 5,000
Next 5,000

3

25
150

10,001-20,000

On the First 10,000
Next 10,000

3

175
300

20,001-35,000

On the First 20,000
Next 15,000

7

475
1,050

35,001-50,000

On the First 35,000
Next 15,000

12

1,525
1,800

50,001-70,000

On the First 50,000
Next 20,000

19

3,325
3,800

70,001-100,000

On the First 70,000
Next 30,000

24

7,125
7,200

Exceeding 100,000

On the First 100,000
Next RM

26

14,325
……….

Assessment Year 2009

Chargeable Income

Calculations (RM)

Rate %

Tax(RM)

0-2500

On the First 2,500

0

0

2,501-5,000

Next 2,500

1

25

5,001-10,000

On the First 5,000
Next 5,000

3

25
150

10,001-20,000

On the First 10,000
Next 10,000

3

175
300

20,001-35,000

On the First 20,000
Next 15,000

7

475
1,050

35,001-50,000

On the First 35,000
Next 15,000

12

1,525
1,800

50,001-70,000

On the First 50,000
Next 20,000

19

3,325
3,800

70,001-100,000

On the First 70,000
Next 30,000

24

7,125
7,200

100,001-150,000

On the First 100,000
Next 50,000

27

14,325
13,500

150,001-250,000

On the First 150,000
Next 100,000

27

27,825
27,000

Exceeding 250,000

On the First 250,000
Next RM

27

54,825
……….

Assessment Year 2008

Chargeable Income

Calculations (RM)

Rate %

Tax(RM)

0-2500

On the First 2,500

0

0

2,501-5,000

Next 2,500

1

25

5,001-10,000

On the First 5,000
Next 5,000

3

25
150

10,001-20,000

On the First 10,000
Next 10,000

3

175
300

20,001-35,000

On the First 20,000
Next 15,000

7

475
1,050

35,001-50,000

On the first 35,000
Next 15,000

13

1,525
1,950

50,001-70,000

On the First 50,000
Next 20,000

19

3,475
3,800

70,001-100,000

On the First 70,000
Next 30,000

24

7,275
7,200

100,001-150,000

On the First 100,000
Next 50,000

27

14,475
13,500

150,001-250,000

On the First 150,000
Next 100,000

27

27,975
27,000

Exceeding 250,000

On the First 250,000
Next RM

28

54,975
……….



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