Country tax profile · 2026
Malaysia income tax
How Malaysia taxes income
Malaysia taxes personal income at rates up to 30%. Foreign-sourced income received by residents is exempt to 31 Dec 2036 (conditions). Salary for work performed in Malaysia is Malaysian-source and taxed on the normal scale.
Compiled by MyNomadWorld for Malaysia and currently being re-verified against primary sources. Confirm with a local adviser before relying on it.
Malaysia income tax brackets (2026)
| Taxable income | Rate |
|---|---|
| up to 5,000 MYR | 0% |
| up to 20,000 MYR | 1% |
| up to 35,000 MYR | 3% |
| up to 50,000 MYR | 6% |
| up to 70,000 MYR | 11% |
| up to 100,000 MYR | 19% |
| up to 400,000 MYR | 25% |
| up to 600,000 MYR | 26% |
| up to 2,000,000 MYR | 28% |
| over the top bracket | 30% |
National brackets; local or regional surcharges may apply on top.
How Malaysia's income tax compares
Malaysia's top income tax of 30% is the 89th highest of the 197 countries we track, against a global average of 27.9% and a Asia average of 23.4%.
Countries with a similar income tax
Benin (30%) · Burundi (30%) · Chad (30%) · Djibouti (30%) · Eritrea (30%) · Jamaica (30%)
Who is a tax resident of Malaysia?
Present in Malaysia for at least 182 days in a calendar year (or linked-period/qualifying rules).
Related Malaysia taxes
Moving to Malaysia?
Get matched with a vetted Malaysia tax & immigration advisor who handles residency and the exit from your current country.
See advisors →Malaysia income tax FAQ
What is the income tax rate in Malaysia?
Malaysia taxes personal income at rates up to 30%. Foreign-sourced income received by residents is exempt to 31 Dec 2036 (conditions). Salary for work performed in Malaysia is Malaysian-source and taxed on the normal scale.