所得税税率（马来西亚）
2023年度评估
常住居民
| 应税收入 | 划分等级 | 比率 (%) | 累积税 (RM) |
|---|---|---|---|
| 首 RM5,000 | RM0 – RM5,000 | 0 | 0 |
| 接下来 RM15,000 | RM5,001 – RM20,000 | 1 | 150 |
| 接下来 RM15,000 | RM20,001 – RM35,000 | 3 | 600 |
| 接下来 RM15,000 | RM35,001 – RM50,000 | 6 | 1,500 |
| 接下来 RM20,000 | RM50,001 – RM70,000 | 11 | 3,700 |
| 接下来 RM30,000 | RM70,001 – RM100,000 | 19 | 9,400 |
| 接下来 RM150,000 | RM100,001 – RM250,000 | 25 | 46,900 |
| 接下来 RM150,000 | RM250,001 – RM400,000 | 25 | 84,400 |
| 接下来 RM200,000 | RM400,001 – RM600,000 | 26 | 136,400 |
| 接下来 RM400,000 | RM600,001 – RM1,000,000 | 28 | 248,400 |
| 下一个 RM1,000,000 | RM1,000,001 – RM2,000,000 | 28 | 528,400 |
| 超过 RM2,000,000 | 30 |
常驻公司
| 应税收入 | 首 RM150,000 | 接下来 RM450,000 | 超过 RM600,000 |
|---|---|---|---|
| 缴足普通股本 | |||
| RM 2,500,000 或以下 | 15% | 17% | 24% |
| 超过 RM2,500,000 | 24% | 24% | 24% |
2022年度评估
常住居民
| 应税收入 | 划分等级 | 比率 (%) | 累积税 (RM) |
|---|---|---|---|
| 首 RM5,000 | RM0 – RM5,000 | 0 | 0 |
| 接下来 RM15,000 | RM5,001 – RM20,000 | 1 | 150 |
| 接下来 RM15,000 | RM20,001 – RM35,000 | 3 | 600 |
| 接下来 RM15,000 | RM35,001 – RM50,000 | 8 | 1,800 |
| 接下来 RM20,000 | RM50,001 – RM70,000 | 13 | 4,400 |
| 接下来 RM30,000 | RM70,001 – RM100,000 | 21 | 10,700 |
| 接下来 RM150,000 | RM100,001 – RM250,000 | 24 | 46,700 |
| 接下来 RM150,000 | RM250,001 – RM400,000 | 24.5 | 83,450 |
| 接下来 RM200,000 | RM400,001 – RM600,000 | 25 | 133,450 |
| 接下来 RM400,000 | RM600,001 – RM1,000,000 | 26 | 237,450 |
| 下一个 RM1,000,000 | RM1,000,001 – RM2,000,000 | 28 | 517,450 |
| 超过 RM2,000,000 | 30 |
常驻公司
| 应税收入 | 首 RM600,000 | 超过 RM600,000 |
|---|---|---|
| 缴足普通股本 | ||
| RM 2,500,000 或以下 | 17% | 24% |
| 超过 RM2,500,000 | 24% | 24% |
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