Income Tax
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Every individual in Malaysia are liable to tax on income accrued in and derived locally or received in Malaysia from overseas. Income earned outside of Malaysia and remitted back to Malaysia by a resident individual is exempted from tax. A non-resident individual will be taxed only on income earned in Malaysia.

With effect year 2010 an individual who earns an annual employment income of RM26,501 (after EPF deduction) has to register a tax file. If the employee is eligible for PCB (or also known as MTD or STD) deduction, he is advised to register an income tax file before PCB is implemented. Application to register an income tax reference number can be made at the nearest IRBM branch.

The rate of tax depends on the individual's resident status, which is determined by the duration of his stay in the country as stipulated under Section 7 of the Income Tax Act 1967. Generally, an individual who is in Malaysia for at least 182 days in a calendar year is regarded as a tax resident.

Resident Individual

A resident individual is taxed on his chargeable income after deducting personal reliefs at a graduated rate from 0% to 26% with effect from the year of assessment 2010.

Non-Resident Individual

Effective from year of assessment 2010, a non-resident individual is liable to tax at the rate of 26% without any personal relief. However, he can claim rebates in respect of fees paid to the government for the issuance of an employment work permit.

Please check on our tax rate tables the tax amount for your total income.

Shall you have any question regarding income tax or need any further information on taxation issue, please contact:


Jabatan Pemprosesan Maklumat
Lembaga Hasil Dalam Negeri Malaysia
Menara Hasil
No. 3, Jalan 9/10
Seksyen 9
43650 Bandar Baru Bangi

Tel : 03 - 8913 3800
Fax: 03 - 8922 1801

Office Hours: Monday - Friday : 8:00 am - 5:00 pm

General Inquiries / Suggestion / Complaint : 1-800-88-5436 / 603-7713 6666 (overseas)

Salary Group (No Business Income) : 03-7713 6699

Business Group (Self Employed / Partnership) : 03-7713 6677 

e-Filing : 03-7713 6655





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