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Sources & Methodology
KiraDuit is a financial site, so the accuracy of our figures matters. This page lists every rate our calculators use, the year of assessment it applies to, and a link to the authority that sets it. If you ever find a discrepancy, please let us know.
How we source and update figures
Each rate is taken from the official authority - the Inland Revenue Board (LHDN) for income tax, reliefs, RPGT and stamp duty; KWSP for EPF; and PERKESO for SOCSO and EIS. We review the figures after each national Budget and whenever an authority announces a change, and we record the review date on every page.
Income tax rates — YA 2025
Resident individual rates. Tax applies progressively to chargeable income (income after reliefs). Source: LHDN.
| Chargeable income band | Rate |
|---|---|
| First RM 5,000.00 | 0% |
| RM 5,000.00 – RM 20,000.00 | 1% |
| RM 20,000.00 – RM 35,000.00 | 3% |
| RM 35,000.00 – RM 50,000.00 | 6% |
| RM 50,000.00 – RM 70,000.00 | 11% |
| RM 70,000.00 – RM 100,000.00 | 19% |
| RM 100,000.00 – RM 400,000.00 | 25% |
| RM 400,000.00 – RM 600,000.00 | 26% |
| RM 600,000.00 – RM 2,000,000.00 | 28% |
| In excess of RM 2,000,000.00 | 30% |
A rebate of RM 400.00 applies when chargeable income is RM 35,000.00 or below.
Tax reliefs used in our calculators
Our income tax estimates pre-fill the most common reliefs. The full list is in our tax reliefs guide. Source: LHDN.
| Relief | Amount |
|---|---|
| Individual relief | RM 9,000.00 |
| Mandatory EPF relief (cap) | RM 4,000.00 |
| EPF + life insurance (combined cap) | RM 7,000.00 |
| Lifestyle relief | RM 2,500.00 |
EPF / KWSP contribution rates
Source: KWSP.
| Contributor | Rate |
|---|---|
| Employee | 11% |
| Employer (monthly wage ≤ RM 5,000.00) | 13% |
| Employer (monthly wage > RM 5,000.00) | 12% |
SOCSO & EIS (employee share)
Source: PERKESO. Both are capped at a monthly wage ceiling; we apply a flat percentage of capped wages as a close estimate of the official stepped tables.
| Contribution | Rate |
|---|---|
| SOCSO (employee) | 0.5%, ceiling RM 6,000.00 |
| EIS (employee) | 0.2%, ceiling RM 6,000.00 |
RPGT — individuals (citizens / PRs)
Source: LHDN. An exemption of the greater of RM 10,000.00 or 10% of the gain applies.
| Holding period | Rate |
|---|---|
| Disposed within 3 years | 30% |
| In the 4th year | 20% |
| In the 5th year | 15% |
| 6th year onwards | 0% |
Stamp duty
Source: LHDN. The transfer (MOT) scale below applies to the property price; loan agreement stamp duty is a flat 0.5% of the loan.
| Property price band | Rate |
|---|---|
| First RM 100,000.00 | 1% |
| RM 100,000.00 – RM 500,000.00 | 2% |
| RM 500,000.00 – RM 1,000,000.00 | 3% |
| In excess of RM 1,000,000.00 | 4% |
Calculation methods
- Income tax applies the progressive bands above to chargeable income, then the rebate where eligible.
- Take-home pay deducts EPF, SOCSO, EIS and an estimated monthly PCB (from annual tax using the individual and EPF reliefs).
- Car & personal loans use the flat-rate method (interest on the full amount for the whole tenure). Home loans use reducing-balance amortisation.
- EPF and investment projections compound your balance yearly/monthly at the rate you enter; real returns vary.
Our results are estimates for guidance, not financial or tax advice. See our disclaimer.