Kadar Cukai Pendapatan (Malaysia)
Tahun Penilaian 2023
Individu Bermastautin
Pendapatan Bercukai | Band | Kadar (%) | Cukai Terkumpul (RM) |
---|---|---|---|
RM5,000 pertama | RM0 – RM5,000 | 0 | 0 |
Seterusnya RM15,000 | RM5,001 – RM20,000 | 1 | 150 |
Seterusnya RM15,000 | RM20,001 – RM35,000 | 3 | 600 |
Seterusnya RM15,000 | RM35,001 – RM50,000 | 6 | 1,500 |
Seterusnya RM20,000 | RM50,001 – RM70,000 | 11 | 3,700 |
Seterusnya RM30,000 | RM70,001 – RM100,000 | 19 | 9,400 |
Seterusnya RM150,000 | RM100,001 – RM250,000 | 25 | 46,900 |
Seterusnya RM150,000 | RM250,001 – RM400,000 | 25 | 84,400 |
Seterusnya RM200,000 | RM400,001 – RM600,000 | 26 | 136,400 |
Seterusnya RM400,000 | RM600,001 – RM1,000,000 | 28 | 248,400 |
Seterusnya RM1,000,000 | RM1,000,001 – RM2,000,000 | 28 | 528,400 |
Melebihi RM2,000,000 | 30 |
Syarikat Penduduk
Pendapatan Bercukai: | RM150,000 pertama | Seterusnya RM450,000 | Lebihan RM600,000 |
---|---|---|---|
Modal saham biasa berbayar | |||
RM 2,500,000 atau kurang | 15% | 17% | 24% |
Lebih RM2,500,000 | 24% | 24% | 24% |
Tahun Penilaian 2022
Individu Bermastautin
Pendapatan Bercukai | Band | Kadar (%) | Cukai Terkumpul (RM) |
---|---|---|---|
RM5,000 pertama | RM0 – RM5,000 | 0 | 0 |
Seterusnya RM15,000 | RM5,001 – RM20,000 | 1 | 150 |
Seterusnya RM15,000 | RM20,001 – RM35,000 | 3 | 600 |
Seterusnya RM15,000 | RM35,001 – RM50,000 | 8 | 1,800 |
Seterusnya RM20,000 | RM50,001 – RM70,000 | 13 | 4,400 |
Seterusnya RM30,000 | RM70,001 – RM100,000 | 21 | 10,700 |
Seterusnya RM150,000 | RM100,001 – RM250,000 | 24 | 46,700 |
Seterusnya RM150,000 | RM250,001 – RM400,000 | 24.5 | 83,450 |
Seterusnya RM200,000 | RM400,001 – RM600,000 | 25 | 133,450 |
Seterusnya RM400,000 | RM600,001 – RM1,000,000 | 26 | 237,450 |
Seterusnya RM1,000,000 | RM1,000,001 – RM2,000,000 | 28 | 517,450 |
Melebihi RM2,000,000 | 30 |
Syarikat Penduduk
Pendapatan Bercukai: | RM600,000 pertama | Lebihan RM600,000 |
---|---|---|
Modal saham biasa berbayar | ||
RM 2,500,000 atau kurang | 17% | 24% |
Lebih RM2,500,000 | 24% | 24% |