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INCOME TAX RATES ?C RESIDENT INDIVIDUALS
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Chargeable Income (RM) |
Y/A 2009 onwards |
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Tax Rate % |
First 2,500 |
1 |
Next 5,000 |
3 |
Next 10,000 |
3 |
Next 20,000 |
7 |
Next 35,000 |
12 |
Next 50,000 |
19 |
Next 70,000 |
24 |
Next 100,000 |
27 |
Next 150,000 |
27 |
Exceeding 250,000 |
27 |
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NON- RESIDENT PERSONS |
27% |
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COMPANIES |
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Company with paid up capital above RM2.5 million at the
beginning of the basis period
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25% |
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Company with paid up capital of RM2.5 million and below at the
beginning of the basis period
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On first RM500, 000 chargeable income |
20% |
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On subsequent chargeable income |
25% |
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