When your individual income is equal or more than RM25,501 (after EPF deduction), you has to register a tax file.
And below is the Income Tax Rates for Assessment Year 2009.
| Chargeable Income (RM) |
Calculations (RM) | Rate % | Tax(RM) |
| 0-2500 | On the First 2,500 | 0 | 0 |
| 2,501-5,000 | Next 2,500 | 1 | 25 |
| 5,001-10,000 | On the First 5,000 Next 5,000 |
3 | 25 150 |
| 10,001-20,000 | On the First 10,000 Next 10,000 |
3 | 175 300 |
| 20,001-35,000 | On the First 20,000 Next 15,000 |
7 | 475 1,050 |
| 35,001-50,000 | On the First 35,000 Next 15,000 |
12 | 1,525 1,800 |
| 50,001-70,000 | On the First 50,000 Next 20,000 |
19 | 3,325 3,800 |
| 70,001-100,000 | On the First 70,000 Next 30,000 |
24 | 7,125 7,200 |
| 100,001-150,000 | On the First 100,000 Next 50,000 |
27 | 14,325 13,500 |
| 150,001-250,000 | On the First 150,000 Next 100,000 |
27 | 27,825 27,000 |
| More than 250,000 | On the First 250,000 Next RM |
27 | 54,825 ………. |
Your Responsibility as a taxpayer:
- Obtaining and forwarding Income Tax Return Form (ITRF) and submit the ITRF that has been duly completed before 30th April every year.
- Declaring income and claiming expenses.
- Computing income tax payable.
- Keeping records for audit purposes.
- Paying the income tax payable.
To do so, you must know how to declare your income in the income tax form BE 2009 – Employment and Other Income (Does Not Carry on Business).
Download the BE 2009 form here or BE 2009 Explanatory Note here.
Yesterday we told you earning from oversea and internet is exempted from tax, and tomorrow we will show you what kind of earnings you have to pay tax.
