SALARY & TAX · MALAYSIA
Malaysia Salary Tax Calculator YA 2026
Estimate Malaysian resident individual income tax for Year of Assessment 2026. The basis period is 1 January 2026 to 31 December 2026.
Salary details
Core scope: Malaysian tax-resident individual, one standard employee, full calendar-year employment income, standard individual relief and resident income-tax rebate. EPF, SOCSO, EIS and PCB are not included.
Estimated income after tax
Annual income-tax estimate only; EPF, SOCSO, EIS and PCB/MTD are excluded.
Annual calculation summary
Malaysia income-tax rates for YA 2026
The resident schedule used here applies progressive rates to estimated chargeable income. The numerical bands are sourced from the shared YA 2026 configuration.
How Malaysian personal income tax works
Malaysia assesses individual income on a current-year basis that coincides with the calendar year. This page estimates annual resident employment-income tax, not exact monthly withholding.
Gross income vs chargeable income
Gross employment income is reduced by the supported individual relief. The resulting estimated chargeable income is taxed progressively. Other taxpayer-specific reliefs are not automatically applied.
Individual tax relief and rebate
The standard individual relief and resident individual rebate are applied from the shared YA 2026 rules. Zakat and other taxpayer-specific rebates are not assumed.
EPF / KWSP
EPF/KWSP is a statutory retirement contribution separate from annual income tax. It is not included, so the result is income after tax rather than complete take-home pay.
SOCSO / PERKESO and EIS / SIP
SOCSO/PERKESO and EIS/SIP are separate payroll contributions with their own schedules. They are not included in this core calculator.
PCB / Potongan Cukai Bulanan
PCB is employer withholding calculated under separate monthly rules. This calculator estimates annual final income tax and does not reproduce exact PCB.
What this calculator includes
- Malaysia YA 2026 calendar-year basis
- Resident progressive income-tax rates
- Supported individual relief
- Supported individual rebate
- Annual or monthly salary input
What this calculator does not include
- EPF/KWSP, SOCSO/PERKESO, EIS/SIP or PCB/MTD
- Spouse, child, parent, lifestyle, education, medical and other taxpayer-specific reliefs
- Zakat, non-resident tax, business income, bonuses, benefits in kind or stock compensation
- SST, corporate tax and employer-only costs
Official sources
Production research uses HASiL resident tax rates, basis-of-assessment and individual-tax guidance, HASiL rebate guidance, MOF tax measures, KWSP schedules, PERKESO contribution information and HASiL PCB specifications. Verification date: 13 October 2026. HASiL · Pelepasan cukai · Rebat · KWSP · PERKESO / SIP
Frequently asked questions
What is Malaysia Year of Assessment 2026?
For an individual, YA 2026 uses the current-year basis and covers income from 1 January 2026 through 31 December 2026.
What is chargeable income?
It is employment income after the supported reliefs and before progressive resident tax is applied.
What individual relief is supported?
The standard individual relief in the shared YA 2026 configuration is applied automatically.
Which other reliefs are included?
No other taxpayer-specific reliefs are automatically included.
What is a Malaysian income-tax rebate?
The supported individual rebate is applied when the shared chargeable-income threshold is met and cannot reduce final tax below zero.
Is Zakat included?
No. Zakat is taxpayer-specific and no Zakat rebate is applied.
Is EPF or KWSP included?
No. EPF/KWSP is a separate retirement contribution.
Is SOCSO or PERKESO included?
No. SOCSO/PERKESO is a separate social-security contribution.
Is EIS or SIP included?
No. EIS/SIP is a separate employment-insurance contribution.
What is PCB or MTD?
PCB/MTD is monthly employer withholding for income tax.
Does this calculator reproduce exact PCB?
No. It estimates annual income-tax liability and does not reproduce monthly PCB.
Does SST apply to salary?
No. Sales and Service Tax is not an employee salary deduction.
Does corporate tax apply to employee salary?
No. Corporate income tax is not an employee salary deduction.
Does the calculator support non-residents?
No. It supports Malaysian tax-resident individuals only.
What is the difference between gross salary and chargeable income?
Gross salary is employment income before supported reliefs; chargeable income is the amount remaining after them.
What is the difference between income after tax and take-home pay?
Income after tax subtracts annual income tax only. Complete take-home pay also reflects payroll deductions.
What salary periods are supported?
You can enter annual salary or monthly salary; monthly input is annualised by the shared engine.
Does switching language change the tax result?
No. English and Bahasa Melayu use the same YA 2026 configuration and calculation engine.
What assumptions does this calculator use?
It assumes one Malaysian tax-resident employee, a full calendar-year basis period, supported employment income and no optional payroll deductions.