Malaysia Sources and Verification
Source-backed employee estimate for 2026-01-01 to 2026-12-31.
Professional verification
The Malaysia calculator has not yet been reviewed by an independent tax professional. Until it is, results rely on the official sources, worked examples and automated checks below. How our verification works.
Worked examples, recalculated live
Each example was worked by hand from the official rules before publication. The live calculator must reproduce it exactly, to the cent, or the rule set cannot be published.
| Example | Expected take-home | Live result | Status |
|---|---|---|---|
| MYR 72,000 a yearTaxpayer profile: Resident Malaysian employee under 60, single | MYR 61,590.00 | MYR 61,590.00 | Matches |
Official sources and monitoring
2 official sources. 1 were checked automatically in the last three weeks, most recently on 2026-10-23. A content change opens a review before any rule is updated.
| Source | Researched | Automated check |
|---|---|---|
| Specification for Monthly Tax Deduction (MTD) calculations using computerised calculation for 2026 - rates, RM400 rebate and reliefsInland Revenue Board of Malaysia (LHDN) | 2026-10-20 | Checked automaticallyLast checked 2026-10-23 |
| EPF mandatory contribution rates effective October 2025 wagesEmployees Provident Fund (KWSP) | 2026-10-20 | Site blocks automated checks; reviewed manually |
No detected source change is waiting for review.
Rule version
Version MY-2026-v1, approved on 2026-10-20, last validated on 2026-10-20. Rules are effective from 2026-01-01 to 2026-12-31. Published rule versions cannot be edited; corrections are released as a new version.
Calculation assumptions
- Resident Malaysian employee under 60, single, with salary from one employer as the only income, paid twelve equal monthly amounts.
- EPF is 11% of salary for the employee; the employer pays 13% on monthly wages up to RM5,000 and 12% above.
- Reliefs are RM9,000 for the individual and employee EPF up to RM4,000; a RM400 rebate applies when chargeable income does not exceed RM35,000.
Coverage & limitations
Rule version MY-2026-v1 · Tax year 2026. See sources, monitoring and verification status.
- SOCSO and Employment Insurance System contributions (together under RM45 a month at the RM6,000 wage ceiling) and their RM350 relief are not included; Act A1788 phases in new SOCSO rates.
- EPF is calculated at exactly 11%; the Third Schedule table rounds contributions to the next ringgit for wages up to RM20,000.
- Spouse, child, lifestyle, medical, education and insurance reliefs, zakat and the returning expert flat rate are not included.
- Non-residents are taxed at a flat 30% without reliefs and are not covered.
- Independent professional verification pending.