Malaysia Personal Income Tax Guide 2026 (YA 2025)

Who Needs to File Personal Income Tax?

If your annual income exceeds the taxable threshold under the Income Tax Act 1967, you must file a return. This applies to Malaysian citizens and foreigners residing in Malaysia for more than 182 days in a year.

Malaysia's Progressive Tax Rates

Malaysia operates a progressive tax system where higher earners pay a higher percentage. Rates range from 0% for the first RM5,000 of chargeable income to 30% for income above RM2 million.

Key Tax Reliefs for 2026

• Individual relief: RM9,000 automatic
• EPF contributions: Up to RM4,000
• Medical insurance: Up to RM3,000
• Education fees: Up to RM7,000 (for self)
• Lifestyle relief: Up to RM2,500 (books, gadgets, internet)
• Child relief: RM2,000-RM8,000 per child depending on age and education

How to File via MyTax

All filing is done through the MyTax portal at mytax.hasil.gov.my. First-time users need to activate their Digital Certificate. After logging in, select Form e-BE (salaried) or Form e-B (business income), fill in your income details, claim reliefs, and submit.

Keep all receipts and supporting documents for at least 7 years — LHDN may request verification at any time.