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Year of Assessment 2025中文

Tax Estimator

个人所得税怎么算?减免有哪些?每一项上限都附 LHDN 公共裁定 7/2025 的段落,算完就知道要交多少。

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What you are likely to owe, or get back, for YA 2025. Every relief and every cap below is taken from LHDN Public Ruling No. 7/2025, with the paragraph cited on each line. Nothing leaves your browser unless you ask Assist to read the page.

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Work it backwardsKnow the bill but not the income? Start here.
Work it backwards
01

Your income

For the calendar year 2025.

Each source goes in its own box and they are added into aggregate income. Employment income is the gross figure on your EA form — salary, bonus, allowances and taxable benefits, before EPF. Approved donations are a deduction from aggregate income, not a relief, so they come off before the reliefs below. Donations are capped at 10% of aggregate income and that cap is applied for you.

02

Your reliefs

Enter what you actually spent — the cap is applied for you.
03

Tax already paid

PCB is the total monthly tax deduction shown on your EA form. Zakat is a rebate, not a relief — it comes off the tax itself, and cannot take the tax below zero or create a refund on its own.

05

Business accounts — Form B page 6

Sole proprietors only. Optional.

The financial information page of the Form B, in the form’s own order and its own words. Every subtotal is worked out, so a column always foots, and the net profit carries across to business income above rather than being typed twice.

04

Before you rely on it

This is an estimate for YA 2025. The reliefs, caps and sub-limits are transcribed from LHDN Public Ruling No. 7/2025 — Taxation of a Resident Individual, Part I, published 5 December 2025, and each line cites its paragraph. The resident band table and the s.6D rebate — RM400, or RM800 where a spouse is assessed jointly — are the YA 2023 structure, unchanged since.

What it does not do. It assumes you are tax resident in Malaysia and assessed as an individual. It does not compute capital allowances or balancing charges on your business assets, foreign-sourced income, returning-expert or knowledge-worker rates, s.127 exemptions, joint assessment elections beyond adding the income, or any relief not listed above. Reliefs you claim must be supported by receipts kept for seven years.

LTT Outsourced CFO Sdn. Bhd. is not a licensed tax agent and this tool is not tax advice. File through MyTax, and take advice on anything unusual.

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