Free Malaysian Income Tax Calculators (2026): LHDN, CukaiMax and More

The official free calculator is HASiL's e-Kalkulator, an Excel file published for each year of assessment up to YA 2025. CukaiMax has eight free web calculators: income tax, PCB, salary, bonus, EPF, zakat, SST and rental income. iMoney also has a free income tax calculator. All give estimates; your final figure is what you file on MyTax.

Which free tax calculators are there in Malaysia?

All CukaiMax calculators are listed on the calculator hub and are also available in Bahasa Malaysia, for example kira cukai.

What does HASiL's official calculator do?

It is a spreadsheet you download from HASiL's Kira dan Kalkulator Cukai page. There is one file per year of assessment, from YA 2016 to YA 2025, plus a profit and loss template for individuals with a business.

It uses the official rates and reliefs for that year and works offline. It does not save receipts or track your reliefs during the year. There is no YA 2026 file yet. Employers work out PCB through HASiL's e-PCB Plus service on MyTax.

What do the CukaiMax calculators do?

They are free web calculators, and each labels its result as an estimate.

• Income tax: chargeable income after LHDN reliefs, tax by band, the RM400 rebate where it applies, and an effective rate.
• PCB: the monthly deduction using LHDN's computerised method, with EPF capped at RM4,000 for relief.
• Salary and bonus: take-home pay after EPF and PCB, and the PCB on a bonus.
• EPF: employee and employer contributions under the KWSP Third Schedule.
• Zakat: zakat on income, and how it offsets tax.
• SST: 8% or 6% service tax and 10% or 5% sales tax.
• Rental: tax on rental income.

If you want to track reliefs against their caps as you add receipts, the CukaiMax app does that on its Free plan. See pricing.

How is Malaysian income tax calculated?

Take your total income, subtract reliefs to get chargeable income, apply the band rates, then subtract any rebate and the PCB already deducted.

1. 01

   total income

   Use gross employment income from your EA form, plus any business, rental and other taxable income. Do not subtract your EPF contribution here; it is claimed as a relief in step 2.

2. 02

   subtract reliefs

   Common caps for YA 2025 and YA 2026:

   Relief	Form BE code	Cap
   Individual	G1	RM9,000 (automatic)
   Spouse or alimony	G14	RM4,000
   Child under 18 (each)	G16	RM2,000
   Lifestyle: books, computers, phones, tablets, internet	G9	RM2,500
   Sports equipment and gym	G10	RM1,000
   Medical expenses (self, spouse, child)	G6	RM10,000
   Education fees (self)	G5	RM7,000
   EPF	G17	RM4,000
   Life insurance or family takaful	G17	RM3,000
   Education and medical insurance	G19	RM4,000
   PRS and deferred annuity	G18	RM3,000
   SOCSO	G20	RM350

   The full list, with conditions, is on our tax relief page.

3. 03

   apply the rates

   LHDN's published resident rates cover YA 2023 to YA 2025. LHDN has not yet published a YA 2026 table, so check before relying on these bands for YA 2026.

   Chargeable income	Rate
   First RM5,000	0%
   RM5,001 to RM20,000	1%
   RM20,001 to RM35,000	3%
   RM35,001 to RM50,000	6%
   RM50,001 to RM70,000	11%
   RM70,001 to RM100,000	19%
   RM100,001 to RM400,000	25%
   RM400,001 to RM600,000	26%
   RM600,001 to RM2,000,000	28%
   Above RM2,000,000	30%

   If chargeable income is RM35,000 or less, a RM400 rebate comes off the tax.

4. 04

   subtract PCB

   Compare the tax with the PCB on your EA form. If PCB is higher, you get a refund; if lower, you pay the balance.

Worked example: RM72,000 salary

A single employee earning RM72,000 a year, with no business income.

Tax by band: RM0 on the first RM5,000, RM150 on the next RM15,000, RM450 on the next RM15,000, RM900 on the next RM15,000, and RM676.50 on the last RM6,150 at 11%. Total: RM2,176.50. No rebate, because chargeable income is above RM35,000. If the employer deducted RM2,400 in PCB, the refund would be RM223.50.

Check your own numbers with the income tax calculator.

Common calculation mistakes

• Subtracting EPF from income. EPF is a relief capped at RM4,000, not a deduction from income.
• Assuming extra EPF lowers tax. The RM4,000 EPF cap covers statutory and voluntary contributions together. At the 11% employee rate you reach it on about RM3,030 a month in salary, so voluntary top-ups above that do not reduce tax. PRS has its own RM3,000 cap.
• Claiming the maximum without receipts. Claim what you spent and can prove.
• Putting gym fees under lifestyle. They go under the RM1,000 sports relief.
• Claiming one item twice. A laptop used for business cannot be both a business asset and a lifestyle relief.
• Using last year's rules. Caps and codes change. Check the year on any calculator.

What changes are proposed for YA 2027?

Budget 2027, tabled on 9 October 2026, proposes these changes from YA 2027 (income earned in 2027, filed in 2028). They are proposals until passed and do not affect YA 2025 or YA 2026.

• Individual relief: RM9,000 to RM12,000.
• RM70,001 to RM100,000: 19% to 18%.
• RM100,001 to RM150,000: 25% to 24%.
• RM1,000,001 to RM2,000,000: 28% to 30%.

See Budget 2027 tax measures.

When do I file?

The YA 2025 season has closed (Form BE was due 30 April 2026, or 15 May 2026 by e-Filing). LHDN has not published the 2027 programme; on last year's pattern, e-Filing for YA 2026 opens 1 March 2027 and Form BE is due 30 April 2027 (15 May 2027 by e-Filing). HASiL treats employees earning more than RM37,333 a year as liable to tax, so register and file if you are above that. See tax deadlines.

Sources

• LHDN, Kira dan Kalkulator Cukai (e-Kalkulator downloads): https://www.hasil.gov.my/eduzone/kira-dan-kalkulator-cukai/
• LHDN, Kadar Cukai: https://www.hasil.gov.my/individu/kadar-cukai/
• LHDN, Pengenalan Cukai Pendapatan Individu (RM37,333 threshold): https://www.hasil.gov.my/individu/pengenalan-cukai-pendapatan-individu/
• LHDN, Program Memfail Borang Nyata 2026: https://www.hasil.gov.my/wp-content/uploads/program-memfail-bn-bagi-tahun-2026.pdf
• MOF, Budget 2027 tax measures annex: https://belanjawan.mof.gov.my/pdf/belanjawan2027/ucapan/langkah-cukai.pdf
• iMoney income tax calculator: https://www.imoney.my/calculator/income-tax-calculator
• CukaiMax calculator hub: https://www.cukaimax.com/en/kalkulator