Malaysia personal tax statistics 2026.
Every figure is quoted from MOF, LHDN, DOSM or an official statement, with its period and a link to the source.
Malaysia has more than 7.6 million active individual tax files, and individual income tax is expected to bring in RM48.83 billion in 2026. LHDN refunded RM6.38 billion to individuals in the first nine months of 2026. The median citizen salary is RM2,940 a month. Budget 2027 proposes raising individual relief from RM9,000 to RM12,000.
Key numbers
The figures people ask about most.
Active individual income tax files
7.6 million+
As at 31 Aug 2026 · Bernama
Individual income tax, revised estimate (13.4% of federal revenue)
RM48.83 billion
2026 · Ministry of Finance (MOF)
Refunded to 3.1 million individual taxpayers
RM6.38 billion
1 Jan to 30 Sep 2026 · The Edge Malaysia
Median monthly salary of citizen employees (up 5.3%)
RM2,940
2025 · Department of Statistics Malaysia (DOSM)
Total collected by LHDN, the first year above RM200 billion (up 10.38%)
RM203.99 billion
2025 · Utusan Malaysia
e-Invoices submitted by 268,000+ taxpayers
1.99 billion
As at 1 Oct 2026 · Bernama
Taxpayers and filing
How many people are in the system and how they file.
| Figure | What it measures | Period | Source |
|---|---|---|---|
| 7.6 million+ | Active individual income tax files | As at 31 Aug 2026 | BernamaOfficial statement, reported · 1 Oct 2026 |
| 620,000+ | Active company tax files | As at 31 Aug 2026 | BernamaOfficial statement, reported · 1 Oct 2026 |
| About 10% | Growth in registered individual taxpayers | 2025 | Ministry of Finance (MOF)Official document · 9 Oct 2026 |
| 320,000+ | Form B and BE returns filed on the first day of e-Filing for YA 2025 | 1 Mar 2026 | Free Malaysia TodayOfficial statement, reported · 2 Mar 2026 |
| Mandatory | e-Filing for individual returns (Forms BE, B, M and others) | Filing year 2026 | LHDN / HASiLOfficial document · 30 Dec 2025 |
RM37,333: Annual employment income above which LHDN says you must register a tax file.
Tax collected
What individual income tax brings in, and who pays most of it.
| Figure | What it measures | Period | Source |
|---|---|---|---|
| RM203.99 billion | Total collected by LHDN, the first year above RM200 billion (up 10.38%) | 2025 | Utusan MalaysiaOfficial statement, reported · 24 Apr 2026 |
| RM45.57 billion | Individual income tax collected | 2025 | Ministry of Finance (MOF)Official document · 9 Oct 2026 |
| RM48.83 billion | Individual income tax, revised estimate (13.4% of federal revenue) | 2026 | Ministry of Finance (MOF)Official document · 9 Oct 2026 |
| RM51.84 billion | Individual income tax, budget estimate before Budget 2027 measures | 2027 | Ministry of Finance (MOF)Official document · 9 Oct 2026 |
| RM101.69 billion | Company income tax, revised estimate | 2026 | Ministry of Finance (MOF)Official document · 9 Oct 2026 |
| Share of individual income tax paid by people earning above RM100,000 a year (of RM37.77 billion) | 2023 | The VibesOfficial statement, reported · 11 Aug 2025 |
Refunds
How much LHDN pays back, and how fast it promises to.
| Figure | What it measures | Period | Source |
|---|---|---|---|
| RM6.38 billion | Refunded to 3.1 million individual taxpayers | 1 Jan to 30 Sep 2026 | The Edge MalaysiaOfficial statement, reported · 13 Oct 2026 |
| RM22.45 billion | Total refunds to all taxpayers (3.7 million cases), the highest in five years | 2025 | The Edge MalaysiaOfficial statement, reported · 13 Oct 2026 |
| RM109 million | Compensation LHDN paid for late refunds (270,000+ cases) | 1 Jan to 30 Sep 2026 | The Edge MalaysiaOfficial statement, reported · 13 Oct 2026 |
| 30 working days | LHDN refund commitment for e-Filing returns (90 for paper), if the return is complete and correct | Current | LHDN / HASiLOfficial document · undated page |
e-Invoicing and pre-filled returns
e-Invoices are becoming the data behind your relief claims.
| Figure | What it measures | Period | Source |
|---|---|---|---|
| 1.99 billion | e-Invoices submitted by 268,000+ taxpayers | As at 1 Oct 2026 | BernamaOfficial statement, reported · 1 Oct 2026 |
| 413 million → 1.8 billion+ | e-Invoice transactions in the first year of rollout versus end-August 2026 | 2024 to Aug 2026 | Ministry of Finance (MOF)Official document · 9 Oct 2026 |
| RM3 million | Annual turnover at or below which e-Invoicing is not mandatory (raised from RM1 million) | From 1 Sep 2026 | Ministry of Finance (MOF)Official document · 9 Oct 2026 |
| YA 2026 | Pilot pre-filling relief data from e-Invoices: computers and phones, lifestyle, insurance, childcare fees | Returns filed in 2027 | BernamaOfficial statement, reported · 9 May 2026 |
| 7 years | How long to keep records: pre-filled relief data is not a final claim | YA 2026 | BernamaOfficial statement, reported · 23 Jun 2026 |
Income context
What Malaysians earn, which explains why most workers pay little or no income tax.
| Figure | What it measures | Period | Source |
|---|---|---|---|
| RM2,940 | Median monthly salary of citizen employees (up 5.3%) | 2025 | Department of Statistics Malaysia (DOSM)Official document · 21 Sept 2026 |
| RM3,803 | Mean monthly salary of citizen employees (up 4.1%) | 2025 | Department of Statistics Malaysia (DOSM)Official document · 21 Sept 2026 |
| 12.01 million | People receiving a monthly salary or wage | 2025 | Department of Statistics Malaysia (DOSM)Official document · 21 Sept 2026 |
| RM4,828 · RM3,938 · RM3,547 | Highest median monthly salaries: Putrajaya, Kuala Lumpur, Selangor | 2025 | Department of Statistics Malaysia (DOSM)Official document · 22 Sept 2026 |
| RM7,017 | Median monthly household income (up 5.1% a year) | 2024 | Department of Statistics Malaysia (DOSM)Official document · 8 Oct 2025 |
| 10.6 million | Active EPF members (18.1 million members in total) | 2025 | Free Malaysia TodayOfficial statement, reported · 28 Feb 2026 |
| RM121.5 billion | EPF contributions received (up 12.3%) | 2025 | Free Malaysia TodayOfficial statement, reported · 28 Feb 2026 |
Audits and penalties
What getting it wrong costs.
| Figure | What it measures | Period | Source |
|---|---|---|---|
| RM4.4 billion | Additional tax assessments raised through audit and compliance | 1 Jan to 30 Jun 2026 | The StarOfficial statement, reported · 4 Aug 2026 |
| RM1.75 billion | Additional tax owed by 321 individuals found in audits | Jan 2024 to Aug 2025 | RinggitPlusOfficial statement, reported · 17 Sept 2025 |
| RM200 to RM20,000 | Fine for failing to file a return, up to 6 months in jail, or both (s.112(1)) | Current law | LHDN / HASiLOfficial document · undated page |
| 200% | Penalty on tax undercharged by an incorrect return, plus a RM1,000 to RM10,000 fine (s.113) | Current law | LHDN / HASiLOfficial document · undated page |
| 10% | Increase on tax paid late | Since 1 Jan 2020 | LHDN / HASiLOfficial document · undated page |
Gig and self-employed workers
Most gig workers file Form B, which is due two months after Form BE.
| Figure | What it measures | Period | Source |
|---|---|---|---|
| 1,113,017 | Gig workers registered under PERKESO's Self-Employed Social Security Scheme | As at 30 Jun 2026 | BernamaOfficial statement, reported · 4 Aug 2026 |
| 600,000 | Malaysians working as e-hailing or p-hailing drivers | 2026 | Ministry of Finance (MOF)Official document · 9 Oct 2026 |
Budget 2027 changes
Proposed in the Budget tabled on 9 October 2026. They apply from YA 2027 once the Finance Bill passes.
Individual relief, first change since YA 2010
RM9,000 → RM12,000
From YA 2027 · MOF Budget 2027 tax measures
Government estimate: about 5 million taxpayers; up to RM1,600 extra disposable income from rate cuts and reliefs.
Resident tax bands that change in YA 2027
| Chargeable income | Now | YA 2027 |
|---|---|---|
| RM70,001 – RM100,000 | 19% | 18% |
| RM100,001 – RM150,000 | 25% | 24% |
| RM1,000,001 – RM2,000,000 | 28% | 30% |
Read before you quote
How these numbers can be misread.
- Tax files are not taxpayers. 7.6 million active individual tax files is not the number of people who pay tax; many files owe nothing after reliefs. LHDN has not published a recent count of individuals with tax payable.
- Older counts use different definitions. MOF reported 5.7 million "individual taxpayers" at the end of 2023. Do not compare it with 7.6 million active files as if it were growth.
- Estimates get revised. MOF put 2026 individual income tax at RM49.07 billion in March 2026 and revised it to RM48.83 billion in October. We show the newer figure.
- The January to September 2026 refund total (RM17.15 billion) does not equal its parts: individuals plus companies add up to RM15.33 billion, and MOF did not explain the gap. We quote only the individual figure.
- Budget 2027 measures are proposals until the Finance Bill is passed. They apply from YA 2027, so the return you file in 2027 (for YA 2026) uses current rules.
What isn't published
We looked for these and found no official figure. If you have one, tell us at hello@cukaimax.com.
- How many Form BE and Form B returns were filed for YA 2024 or YA 2025, and how many individuals actually owed tax.
- How many people claim each relief (lifestyle, medical, EPF and so on), and how much revenue personal reliefs cost. MOF says a tax expenditure statement is coming.
- Average time LHDN actually takes to pay a refund (only the 30-working-day commitment is published).
- The share of workers earning below the income level at which you must register a tax file.
Cite this page
Quote the figure with its original source and period (both are in each table). To cite this compilation:
CukaiMax (2026). Malaysia personal tax statistics 2026. Last updated 17 Oct 2026. https://www.cukaimax.com/en/malaysia-tax-statistics
Figures last checked against their sources on .
You can reuse this compilation with credit to CukaiMax under CC BY 4.0.
Questions
About Malaysian tax numbers
LHDN reports more than 7.6 million active individual tax files as at 31 August 2026. That is not the number who pay tax: many files owe nothing after reliefs, and LHDN has not published a recent count of individuals with tax payable.
Related guides
Guide
Tax relief list
Every LHDN relief and its limit
Guide
Budget 2027 tax changes
Proposed rates and reliefs
Guide
Income tax calculator
Your tax after reliefs
Guide
Tax deadlines
When to file Form BE and B
Sources
Source · published 9 Oct 2026
Ministry of Finance (MOF): Budget 2027 speech
Source · published 9 Oct 2026
Ministry of Finance (MOF): Budget 2027 tax measures
Source · published 9 Oct 2026
Ministry of Finance (MOF): Fiscal Outlook 2027, Section 2: Federal Government revenue
Source · published 30 Dec 2025
LHDN / HASiL: Return Form filing programme for 2026
Source
LHDN / HASiL: Tax refunds (customer charter)
Source
LHDN / HASiL: Offences, fines and penalties
Source · published 21 Sept 2026
Department of Statistics Malaysia (DOSM): Salaries & Wages Survey Report 2025
Source · published 22 Sept 2026
Department of Statistics Malaysia (DOSM): Salaries & Wages Statistics 2025 infographic
Source · published 8 Oct 2025
Department of Statistics Malaysia (DOSM): Household Income Survey Report 2024
Source · published 1 Oct 2026
Bernama: LHDN CEO at the Bulan Hasil 2026 launch
Source · published 2 Mar 2026
Free Malaysia Today: LHDN statement on the first day of e-Filing
Source · published 24 Apr 2026
Utusan Malaysia: Prime Minister's speech at LHDN's 30th anniversary
Source · published 11 Aug 2025
The Vibes: Prime Minister's written parliamentary reply on 2023 individual tax
Source · published 13 Oct 2026
The Edge Malaysia: MOF written parliamentary reply on tax refunds
Source · published 9 May 2026
Bernama: LHDN statement on the YA 2026 pre-fill pilot
Source · published 23 Jun 2026
Bernama: LHDN on pre-filled relief data
Source · published 28 Feb 2026
Free Malaysia Today: EPF 2025 results
Source · published 4 Aug 2026
The Star: LHDN CEO at the National Tax Conference
Source · published 17 Sept 2025
RinggitPlus: LHDN statement on audit findings
Source · published 4 Aug 2026
Bernama: Deputy Human Resources Minister in the Dewan Negara
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