Income Tax Rates for Assessment Year 2009

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.

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