Sources and rates
Every value the calculators use, the official page it comes from, and the date it was last checked. Rates are for income earned in the year of assessment 2026, 1 January to 31 December 2026. The PERKESO site could not be opened from the machine used for checking, so its tables were read on archived copies of the official files.
| Item | Value | Basis and sources | Last checked |
|---|---|---|---|
| Income tax rates and PCB | Resident rates on chargeable income: 0% to RM5,000; 1% to RM20,000; 3% to RM35,000; 6% to RM50,000; 11% to RM70,000; 19% to RM100,000; 25% to RM400,000; 26% to RM600,000; 28% to RM2,000,000; 30% above RM2,000,000. Non-resident 30%. PCB: nothing deducted under RM10, rounded up to 5 sen | LHDN rate page (years of assessment 2023 to 2025) and the 2026 PCB specification Table 1, used for YA2026 | 2 Nov 2026 Checked against the official source |
| Reliefs and rebates | Individual RM9,000, spouse RM4,000, each child RM2,000, EPF up to RM4,000, SOCSO and EIS up to RM350. Rebate RM400 each for self and spouse when chargeable income is RM35,000 or less | LHDN 2026 PCB specification; LHDN reliefs page headed year of assessment 2025 | 2 Nov 2026 Checked against the official source |
| EPF contributions | Citizens and permanent residents: employee 11%, employer 13% up to RM5,000 and 12% above. Non-citizens: 2% each. Wage bands of RM20 to RM5,000 and RM100 to RM20,000, rounded up to the next ringgit | KWSP, Third Schedule effective October 2025 salary | 2 Nov 2026 Checked against the official source |
| SOCSO contributions | Wage ceiling RM6,000 a month. At the ceiling the employee pays RM29.75 (invalidity) and the employer RM104.15. Table of 64 wage bands | PERKESO Act 4 table including SKBBK, read on an archived copy of the official file | 2 Nov 2026 Read on an archived copy of the official file |
| EIS contributions | Wage ceiling RM6,000 a month. At the ceiling the employee and the employer each pay RM11.90. Table of 64 wage bands. Foreign workers are not covered | PERKESO Act 800 table and FAQ, read on archived copies of the official files | 2 Nov 2026 Read on an archived copy of the official file |
| SKBBK (Lindung 24 Jam) | Employee only, 0.75% of the wage band midpoint up to the ceiling, from 1 June 2026. Included by default in the calculators | PERKESO Act 4 table, employee SKBBK column; whether it is optional is not confirmed | 2 Nov 2026 Read on an archived copy of the official file |
Not included or not confirmed
- perkeso.gov.my could not be opened from the machine used for checking. The SOCSO and EIS tables, the RM6,000 ceiling and the FAQ were read on archived copies (snapshots of 7 and 20 October 2026) of the official PERKESO pages and files. Check the live pages before relying on them.
- SKBBK (Lindung 24 Jam): start on 1 June 2026, employee-only 0.75% up to the RM6,000 ceiling is read from the official table. Reports (not PERKESO pages we could open) say the Cabinet made it voluntary for Malaysian employees on 8 July 2026, with a choice from 13 July to 31 August 2026 and continued cover for those who did not choose. The calculator includes SKBBK by default and lets you switch it off.
- Foreign workers under SOCSO: taken as the second type of the Act 4 table (employer share of employment injury; the employee pays only the SKBBK share). Reports disagree on whether foreign workers also have invalidity cover. Foreign workers are not covered by the EIS (Act 800), which the PERKESO FAQ states.
- Foreign workers under EPF: 2% each from October 2025 salary (EPF page). Non-citizens who elected to contribute before 1 August 1998 follow the citizen rates and are not modelled. Employees aged 60 and over (different EPF and SOCSO rates) are not modelled.
- The LHDN tax rate page shows years of assessment 2023, 2024 and 2025 only. The 2026 PCB specification Table 1 uses the same bands and states no amendment to the formula, so the same bands are used for YA2026. The final YA2026 rate table was not found on the rate page.
- The LHDN reliefs page read is headed year of assessment 2025. The amounts used (RM9,000 individual, RM4,000 spouse, RM2,000 per child, RM4,000 EPF, RM350 SOCSO and EIS) are also stated in the 2026 PCB specification.
- Tax residence: a foreign worker with an employment contract of 182 days or more is treated as resident for PCB (the 2026 specification says so). The calculator offers a non-resident option at a flat 30% with no reliefs.
- PCB uses only the compulsory deductions in the specification: the individual relief, spouse relief (spouse not working), RM2,000 per child and EPF up to RM4,000. Optional claims on Form TP1 (SOCSO relief, insurance, lifestyle, zakat and others) and a previous employer in the year (Form TP3) are not applied.
- The yearly tax result applies the same reliefs, plus SOCSO and EIS up to RM350 (the SKBBK share is counted with SOCSO, which the LHDN reliefs page does not spell out), and the RM400 rebate for each of self and a spouse not working when chargeable income is RM35,000 or less. No other reliefs, joint assessment, zakat or bonus.
- Rounding: the specification says to omit figures beyond 2 decimals and round the monthly deduction up to the next 5 sen. This is applied to the chargeable income, the estimated EPF and the monthly deduction. Its worked examples give inputs for the chargeable income but not the final deduction, so the final amounts are checked against an independent second implementation, not against an LHDN answer.
- Full-year view: the pay and salary pages assume 12 equal monthly payments, no bonus, and the current contribution schedule for all 12 months of 2026. SKBBK began on 1 June 2026, so a real 2026 payslip year has fewer SKBBK months.
- Employer-side figures (EPF 12% or 13%, SOCSO, EIS) are shown for information only and do not reduce take-home pay.
Last checked 2 November 2026. These pages are general information only. Found a difference from an official page? Tell us.