An individual, whether tax resident or non-resident in Malaysia, is taxed on any income accruing in or derived from Malaysia.
If an individual has a taxable income between MYR 5,000 and MYR 20,000, the tax rate is set at 1 percent.
If an individual has a taxable income between MYR 20,000 and MYR 35,000, the tax rate is set at 3 percent.
If an individual has a taxable income between MYR 35,000 and MYR 50,000, the tax rate is set at 8 percent.
If an individual has a taxable income between MYR 50,000 and MYR 70,000, the tax rate is set at 13 percent.
If an individual has a taxable income between MYR 70,000 and MYR 100,000, the tax rate is set at 21 percent.
If an individual has a taxable income between MYR 100,000 and MYR 250,000, the tax rate is set at 24 percent.
If an individual has a taxable income between MYR 259,000 and MYR 400,000, the tax rate is set at 24.5 percent.
If an individual has a taxable income between MYR 400,000 and MYR 600,000, the tax rate is set at 25 percent.
If an individual has a taxable income between MYR 600,000 and MYR 1,000,000, the tax rate is set at 26 percent.
If an individual has a taxable income between MYR 1,000,000 and MYR 2,000,000, the tax rate is set at 28 percent.
If an individual has a taxable income of over MYR 2,000,000, the tax rate is set at 30 percent.