🇲🇾 Malaysia Statutory Tax Guide
Malaysia Tax Brackets & Rates (2026)
Comprehensive statutory tax rates, withholding thresholds, social contributions, and deduction rules governed by LHDN.
Advertisement728x90 Leaderboard
📜 Statutory Authority & Legal Framework
In Malaysia, personal income taxation is administered by the LHDN under the authority of Income Tax Act 1967.
Malaysia progressive tax rates (0% to 30%) with RM 9,000 personal relief and 11% EPF.
📊 2026 Progressive Marginal Tax Brackets
ISO: MYR| Income Bracket (RM) | Marginal Tax Rate | Bracket Type |
|---|---|---|
| 0% | 0.0% | Tax-Free Allowance |
| 1% | 1.0% | Tier 2 |
| 3% | 3.0% | Tier 3 |
| 6% | 6.0% | Tier 4 |
| 11% | 11.0% | Tier 5 |
| 19% | 19.0% | Tier 6 |
| 25% | 25.0% | Tier 7 |
| 26% | 26.0% | Tier 8 |
| 28% | 28.0% | Tier 9 |
| 30% | 30.0% | Tier 10 |
🛡️ Mandatory Social Security & Pension Contributions
EPF + SOCSO
Employee Share: 11.7%
Employer Share: 13.8%
Frequently Asked Questions: Malaysia Taxation
What are the income tax brackets in Malaysia? ↓
Malaysia operates a progressive tax system administered by LHDN under Income Tax Act 1967.
What social security or pension contributions apply in Malaysia? ↓
Mandatory contributions include: EPF + SOCSO (11.7%).