ListBelanja
Income tax calculation examples, YA2026
6 common household situations — from a fresh graduate to a manager with three children — worked out with the same engine as ListBelanja's calculator and e-Filing, using LHDN's YA2026 tax rates, rebate and relief caps. The figures on this page recalculate themselves whenever LHDN or the Budget changes the rates and caps.
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Updated
Checked against official LHDN sources: relief table · rates, deadlines & rules . Checked automatically every day; a change is accepted only after two identical readings. Year of assessment: YA2026.
Summary: the tax in each situation
LHDN has not published YA2026 tax rates yet; YA2025 figures are used provisionally and this page updates itself once the new figures are published.
The YA2026 relief table on this page is based on the Budget 2026 tax measures published by the Ministry of Finance, combined with LHDN's latest official table — LHDN has not published the official YA2026 table yet. This page updates itself as soon as it is published. Budget document (belanjawan.mof.gov.my)
| Situation | Yearly income | Total reliefs | Chargeable income | Tax a year |
|---|---|---|---|---|
| Fresh graduate, singleRM3,500/month | RM42,000 | RM14,500 | RM27,500 | RM0effective rate 0% |
| Single executiveRM6,000/month | RM72,000 | RM18,000 | RM54,000 | RM1,940effective rate 2.69% |
| Married, both working, 1 young childRM5,000/month | RM60,000 | RM19,000 | RM41,000 | RM960effective rate 1.6% |
| Married, non-working spouse, 2 childrenRM8,000/month | RM96,000 | RM30,900 | RM65,100 | RM3,161effective rate 3.29% |
| Disabled individual, singleRM4,000/month | RM48,000 | RM22,500 | RM25,500 | RM0effective rate 0% |
| Manager, non-working spouse, 3 children (1 at university)RM15,000/month | RM180,000 | RM44,500 | RM135,500 | RM18,275effective rate 10.15% |
Fresh graduate, single: RM3,500 a month → RM0 tax a year (≈RM0 a month)
Reliefs given: Lifestyle RM1,500 · Individual & dependent relatives RM9,000 · Life insurance & EPF RM4,000 (includes EPF at 11% of salary)
Tax before rebate RM375 · rebate RM400 · marginal rate 3% · effective rate 0%
Band-by-band calculation
| Chargeable income band | Rate | Tax |
|---|---|---|
| RM0 – 5,000 | 0% | RM0 |
| RM5,001 – 20,000 | 1% | RM150 |
| RM20,001 – 27,500 | 3% | RM225 |
| Total before rebate | RM375 | |
No statutory PCB — the monthly deduction for this salary is below the minimum amount
With no receipts at all: RM20 of tax a year → the receipts save RM20
What this example shows
On RM3,500 a month, chargeable income after the individual relief and EPF is RM27,500 — still in the low bands: tax before rebate is only RM375, and the RM400 rebate reduces it to RM0 a year. The RM1,500 of Lifestyle receipts are already claimed; every extra hundred ringgit of receipts saves RM0 at this level. The habit of keeping receipts from year one pays off as soon as the salary rises — a single employee starts paying tax from roughly RM3,450 a month.
A similar situation with other salaries & choices: Single, first salary →
Single executive: RM6,000 a month → RM1,940 tax a year (≈RM162 a month)
Reliefs given: Lifestyle RM2,500 · Individual & dependent relatives RM9,000 · Life insurance & EPF RM4,000 (includes EPF at 11% of salary) · Education & medical insurance RM2,000 · Medical check-up & mental health RM500
Tax before rebate RM1,940 · rebate RM0 · marginal rate 11% · effective rate 2.69%
Band-by-band calculation
| Chargeable income band | Rate | Tax |
|---|---|---|
| RM0 – 5,000 | 0% | RM0 |
| RM5,001 – 20,000 | 1% | RM150 |
| RM20,001 – 35,000 | 3% | RM450 |
| RM35,001 – 50,000 | 6% | RM900 |
| RM50,001 – 54,000 | 11% | RM440 |
| Total before rebate | RM1,940 | |
Statutory PCB (no receipts) ≈ RM208 a month, RM2,490 a year — after Form BE: refund ≈ RM550
With no receipts at all: RM2,490 of tax a year → the receipts save RM550
What this example shows
This is the profile that most often pays tax without noticing how much receipts reduce it: chargeable income of RM54,000 lands in the 11% band, so every extra hundred ringgit of receipts saves RM11. The receipts claimed — Lifestyle filled to its RM2,500 cap, a medical check-up and an education-insurance premium — total RM5,000 and bring the tax down from RM2,490 to RM1,940 a year; the effective rate is just 2.69% of income.
A similar situation with other salaries & choices: Tax by salary →
Married, both working, 1 young child: RM5,000 a month → RM960 tax a year (≈RM80 a month)
Reliefs given: Child under 18 RM2,000 · Lifestyle RM2,000 · Individual & dependent relatives RM9,000 · Life insurance & EPF RM4,000 (includes EPF at 11% of salary) · Childcare & kindergarten fees RM2,000
Tax before rebate RM960 · rebate RM0 · marginal rate 6% · effective rate 1.6%
Band-by-band calculation
| Chargeable income band | Rate | Tax |
|---|---|---|
| RM0 – 5,000 | 0% | RM0 |
| RM5,001 – 20,000 | 1% | RM150 |
| RM20,001 – 35,000 | 3% | RM450 |
| RM35,001 – 41,000 | 6% | RM360 |
| Total before rebate | RM960 | |
Statutory PCB (no receipts) ≈ RM100 a month, RM1,200 a year — after Form BE: refund ≈ RM240
With no receipts at all: RM1,200 of tax a year → the receipts save RM240
What this example shows
When both spouses work there is no Spouse / alimony relief — each keeps their own individual relief and the child can be claimed by either. Here the parent on RM5,000 claims the child (RM2,000) and the Childcare & kindergarten fees fees; chargeable income of RM41,000 is taxed RM960 a year (effective rate 1.6%), and the RM4,000 of receipts save RM240. The other spouse files separately with their own figures — compare both ways in the couples calculator.
A similar situation with other salaries & choices: Family with 2 children, both working →
Married, non-working spouse, 2 children: RM8,000 a month → RM3,161 tax a year (≈RM263 a month)
Reliefs given: Child under 18 RM4,000 · Lifestyle RM2,500 · Individual & dependent relatives RM9,000 · Life insurance & EPF RM6,400 (includes EPF at 11% of salary) · Education & medical insurance RM3,000 · SSPN net savings RM2,000 · Spouse / alimony RM4,000
Tax before rebate RM3,161 · rebate RM0 · marginal rate 11% · effective rate 3.29%
Band-by-band calculation
| Chargeable income band | Rate | Tax |
|---|---|---|
| RM0 – 5,000 | 0% | RM0 |
| RM5,001 – 20,000 | 1% | RM150 |
| RM20,001 – 35,000 | 3% | RM450 |
| RM35,001 – 50,000 | 6% | RM900 |
| RM50,001 – 65,100 | 11% | RM1,661 |
| Total before rebate | RM3,161 | |
Statutory PCB (no receipts) ≈ RM388 a month, RM4,650 a year — after Form BE: refund ≈ RM1,489
With no receipts at all: RM4,650 of tax a year → the receipts save RM1,489
What this example shows
One income supports four people, and Form BE recognises it: Spouse / alimony RM4,000, two children, the individual relief and EPF add up to RM21,000 before a single receipt. Life and education-insurance premiums, SSPN net savings savings and lifestyle spending add RM9,900; chargeable income of RM65,100 is taxed RM3,161 a year — an effective rate of 3.29% despite a RM8,000 monthly salary. Without those receipts the tax would be RM4,650.
A similar situation with other salaries & choices: Non-working spouse →
Disabled individual, single: RM4,000 a month → RM0 tax a year (≈RM0 a month)
Reliefs given: Lifestyle RM1,000 · Disabled individual RM7,000 · Individual & dependent relatives RM9,000 · Life insurance & EPF RM4,000 (includes EPF at 11% of salary) · Disability support equipment RM1,500
Tax before rebate RM315 · rebate RM400 · marginal rate 3% · effective rate 0%
Band-by-band calculation
| Chargeable income band | Rate | Tax |
|---|---|---|
| RM0 – 5,000 | 0% | RM0 |
| RM5,001 – 20,000 | 1% | RM150 |
| RM20,001 – 25,500 | 3% | RM165 |
| Total before rebate | RM315 | |
No statutory PCB — the monthly deduction for this salary is below the minimum amount
What this example shows
The Disabled individual relief of RM7,000 is given automatically with OKU registration — no receipt — and basic supporting equipment is claimed under Disability support equipment. On RM4,000 a month, reliefs of RM22,500 leave chargeable income of RM25,500; after the rebate the year's tax is RM0. This situation shows that the right status on Form BE matters as much as receipts.
Manager, non-working spouse, 3 children (1 at university): RM15,000 a month → RM18,275 tax a year (≈RM1,523 a month)
Reliefs given: Child under 18 RM4,000 · Child 18+ in higher education RM8,000 · Lifestyle RM2,500 · Parents' medical & care RM3,000 · Individual & dependent relatives RM9,000 · Life insurance & EPF RM7,000 (includes EPF at 11% of salary) · Education & medical insurance RM4,000 · PRS & deferred annuity RM3,000 · Spouse / alimony RM4,000
Tax before rebate RM18,275 · rebate RM0 · marginal rate 25% · effective rate 10.15%
Band-by-band calculation
| Chargeable income band | Rate | Tax |
|---|---|---|
| RM0 – 5,000 | 0% | RM0 |
| RM5,001 – 20,000 | 1% | RM150 |
| RM20,001 – 35,000 | 3% | RM450 |
| RM35,001 – 50,000 | 6% | RM900 |
| RM50,001 – 70,000 | 11% | RM2,200 |
| RM70,001 – 100,000 | 19% | RM5,700 |
| RM100,001 – 135,500 | 25% | RM8,875 |
| Total before rebate | RM18,275 | |
Statutory PCB (no receipts) ≈ RM1,846 a month, RM22,150 a year — after Form BE: refund ≈ RM3,875
With no receipts at all: RM22,150 of tax a year → the receipts save RM3,875
What this example shows
At RM15,000 a month the 25% marginal rate makes every relief valuable: a child at university brings RM8,000, the Spouse / alimony relief RM4,000, and receipts — lifestyle, life and education-insurance premiums, parents' medical costs, PRS — add RM15,500. Chargeable income of RM135,500 is taxed RM18,275 a year (RM1,523 a month); without receipts the tax would be RM22,150. The difference, RM3,875, is the real value of keeping receipts at this income.
A similar situation with other salaries & choices: Child at university →
How each example is worked out
- Yearly income = monthly salary × 12 (no bonus or other income).
- The employee's EPF contribution is estimated at 11% of salary and claimed under the life insurance & EPF relief, up to its cap.
- The individual, spouse (when the spouse has no income), child and disability reliefs are given automatically by status; the example spending (lifestyle, insurance, SSPN and so on) is limited by each relief's cap.
- Chargeable income = income − reliefs; tax is worked out with the YA2026 progressive rates (top rate 30%).
- The RM400 rebate is subtracted when chargeable income is no more than RM35,000; the result is the tax for the year, divided by 12 for a monthly estimate.
What changes your tax
Reliefs claimed with receipts — lifestyle, medical, education insurance, SSPN, PRS, parents' expenses — reduce chargeable income at your marginal rate. The single executive in these examples has a marginal rate of 11%, so every extra ringgit of relief backed by a receipt saves about 11 sen of tax.
For couples who both work, who claims the child reliefs and shared expenses can change the family's total tax. ListBelanja's household tax optimiser compares the options and splits the reliefs for you.
From salary deduction to refund
Your employer deducts PCB every month using statutory reliefs only — it knows nothing about your receipts. For the single executive in these examples the deduction is about RM208 a month, while the actual tax after receipts is RM1,940 for the year; the difference, about RM550, is refunded once Form BE is filed. For the manager with three children, the larger receipts make the refund about RM3,875.
Every scenario above opens up into a band-by-band calculation, a PCB estimate and commentary on what moves the tax most in that situation. The situation pages go further: change the salary and the choices — working or non-working spouse, joint or separate filing — and watch the figures change.
Work out your own situation
The examples above use estimated spending. The free tax calculator takes your own salary, family status and spending; inside the app those numbers are filled from your real receipts through the year and Form BE is filled box by box.
Frequently asked questions
How much income tax on a RM6,000 monthly salary?
For a single person earning RM6,000 a month (RM72,000 a year) with the example reliefs on this page, chargeable income is RM54,000 and YA2026 tax is about RM1,940 a year — an effective rate of 2.69%.
How much tax for a family earning RM8,000 a month with 2 children?
With a non-working spouse and 2 children under 18, the spouse and child reliefs bring chargeable income down to RM65,100; YA2026 tax is about RM3,161 a year (≈RM263 a month).
A graduate earning RM3,500 a month — how much tax?
In this example the tax for the year is RM0: after the individual, EPF and lifestyle reliefs, chargeable income is RM27,500, and the RM400 rebate applies when chargeable income is no more than RM35,000. Whether you must register and file is set by LHDN — see hasil.gov.my.
Are these figures right for me?
They are examples, not tax advice: everyone has different income, bonuses, allowances and receipts. The rates, rebate and relief caps are LHDN's for YA2026; use the calculator or the app for your own figures.