Salary, EPF and income tax calculator
Work out tax, statutory deductions and take-home pay in Malaysia, plus what the employee costs the employer.
Employer's cost
Annual tax spread over 12 months, so this approximates monthly PCB; LHDN's PCB tables can differ by a few ringgit. Assumes a Malaysian employee under 60. SOCSO and EIS use stepped tables in practice. This is an estimate for planning; the tax authority's assessment is final.
Rates used
| Item | Rate |
|---|---|
| Income tax (resident) | 0% to RM5,000 · 1% · 3% · 6% · 11% · 19% to RM100,000 · 25% · 26% · 28% · 30% above RM2m |
| Reliefs added | Self RM9,000 · EPF up to RM4,000 · SOCSO and EIS up to RM350 |
| Rebate | RM400 if chargeable income is RM35,000 or less |
| EPF | 11% employee; employer 13% (salary RM5,000 or less) or 12% |
| SOCSO | 0.5% employee, 1.75% employer, on salary up to RM6,000 |
| EIS | 0.2% each, on salary up to RM6,000 |
Sources: PwC Malaysian Tax Booklet 2025/2026: personal income tax · Crowe: SOCSO and EIS changes from October 2024 · EPF, SOCSO, EIS and PCB guide (Talenox)
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