Kalkulator Cukai Pendapatan

Anggaran cukai YA 2025

Berapa cukai anda sebenarnya?

Masukkan pendapatan tahunan dahulu. Lepas itu baru tambah pelepasan yang betul-betul berkaitan dengan anda.

Kiraan utama

Mulakan dengan perkara penting

Status perkahwinan
01
Pelepasan yang biasa digunakan
Lifestyle · perubatan · insurans · SOCSO · zakat
Keluarga & pelepasan lain
Anak · SSPN · pendidikan · PRS · sukan · pampasan
YA 2025 · Anggaran pemfailan individu

Kira cukai, kemudian semak apa yang membentuknya.

Masukkan pendapatan dan pelepasan yang benar-benar layak. Cukai dikira menggunakan jadual kadar aktif, kemudian dibandingkan dengan PCB yang telah dibayar.

Cukai anggaran
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Kadar efektif
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PCB / baki
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Maklumat cukai

Pendapatan & pelepasan

Income

Received compensation for loss of employment?
§13(1)(e) · Sch 6 Para 15
Tax is computed on chargeable income after all reliefs are deducted. Progressive rates 0%–30%.

Personal & Spouse Relief

Marital status
Are you a disabled person (OKU)?
Additional relief RM 6,000

Child Relief

Have children?

Lifestyle & Medical

EPF, Insurance & Investments

EPF + Insurance subtotal: RM 0

Monthly Deductions

Zakat rebate (§6A(3)) — zakat paid in Malaysia is deducted RM-for-RM from tax payable, not from chargeable income. More valuable than an ordinary relief. Capped at the tax charged.
01What you oweRM 0.00 · 0.00% effective
TOTAL TAX YA 2025
RM 0.00
Effective rate 0.00%
RM 0.00 / mo
Gross income
RM 0.00
before any relief
Total relief
RM 9,000.00
everything you claimed
Chargeable
RM 0.00
what the brackets act on
02How the bands add up0 bands · 0% marginal
Bracket visualizer
RM 0RM 0
Bands you filledThe band you are in
Enter your income to see the ladder.
Progressive tax rates
Income rangeAmount taxedRateTax
Total tax before rebateRM 0.00

Only rows with non-zero amounts shown — irrelevant brackets are hidden.

Reliefs claimed
Individual & marital status
RM 9,000.00
Total reliefs
RM 9,000.00
Rebates & deductions
Individual rebate (§6A(1), income ≤ RM 35,000)RM 400.00
Zakat rebate (§6A(3)) Calculate zakat →RM 0.00
Tax payable (final)RM 0.00
03PCB & what to do nextreconcile against what was deducted
NEXT STEPS

Tax settled — no balance

PCB paid RM 0.00. You saved RM 0.00 from RM 9,000.00 in reliefs.

Disclaimer: This is an estimate based on YA 2025 rates. For official filing, consult a licensed tax agent or LHDN.
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Soalan Lazim Cukai Pendapatan Malaysia

Bilakah tarikh akhir e-Filing cukai individu?
Tarikh pemfailan bergantung pada jenis borang dan sumber pendapatan. Semak tarikh rasmi semasa di portal HASiL sebelum menghantar borang.
Apa beza pelepasan cukai dan rebat?
Pelepasan mengurangkan pendapatan bercukai sebelum kadar cukai digunakan. Rebat pula mengurangkan cukai yang telah dikira, tertakluk pada syarat dan had berkaitan.
Apa itu PCB?
PCB ialah Potongan Cukai Bulanan oleh majikan. Jumlah PCB yang telah dibayar dibandingkan dengan cukai akhir untuk menganggarkan baki perlu dibayar atau lebihan bayaran.
Bagaimana cukai pendapatan dikira?
Pendapatan bercukai diperoleh selepas pelepasan yang layak. Setiap bahagian pendapatan bercukai dikenakan kadar progresif, kemudian rebat dan zakat yang layak mengurangkan cukai akhir.
RujukanSumber & metodologi
Reference

Sources & citations

Every number and rate in this calculator traces to official Malaysian sources.

Tax rates & brackets
9-tier progressive 0%–30%
  • Income Tax Act 1967, §6 — Charge of income tax. agc.gov.my
  • LHDN PCB Specification 2025 — Definitive bracket schedule + formula (P-M)·R + B - (Z+X)/(n+1). hasil.gov.my
Reliefs & limits
25 relief categories
  • ITA §46 – 49 — Personal reliefs (individual, spouse, children, parents, medical, lifestyle, EPF, insurance). hasil.gov.my
  • LHDN Relief Table YA 2025 — Full list of claim caps. hasil.gov.my/individual
  • EPF §49(1)(a) — EPF + life insurance share RM 7,000 ceiling (EPF RM 4,000 + insurance RM 3,000).
Rebates & employment compensation
§6A(1)(2)(3) rebates · §13(1)(e) compensation
  • ITA §6A(1) — Individual rebate RM 400 if chargeable income ≤ RM 35,000.
  • ITA §6A(2) — Additional spouse rebate RM 400 (joint assessment, spouse has no income, ≤ RM 35,000).
  • ITA §6A(3) — Zakat & fitrah deducted RM-for-RM from tax payable (rebate, not relief).
  • ITA §13(1)(e) + Sched 6 Para 15 — Loss of employment compensation: exemption RM 10,000 × years of service; balance taxed as regular income.
Filing deadlines
Form BE · Form B · MyTax
  • Form BE (salary income only) — Deadline 30 April. e-Filing provides a 15-day auto-extension.
  • Form B (business income) — Deadline 30 June.
  • MyTax LHDN portal — mytax.hasil.gov.my

Calculations use the LHDN PCB formula (P − M)·R + B − (Z + X) / (n + 1) with YA 2025 rates (PCB Spec 2025). Reliefs map to ITA §46–49. Verified 2026-05-18

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