ListBelanja
Income tax calculator for YA2026
Enter your yearly income and spending. Each claim is capped at the LHDN limit, and the progressive rates and rebate are applied for you — all inside your browser.
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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.
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)
1Income
2Family
Married? Choose Married — the calculator compares joint and separate assessment and splits the reliefs between the two of you.
Enter the children once below — the app works out who should claim the child reliefs: one of you 100% or 50:50.
3Reliefs
Enter what you spent. Each relief's limit is applied automatically.
Couple mode: enter the combined total for each category; the app splits it between the two of you within LHDN caps. Personal reliefs are entered per person.
4Zakat
Married couples: joint or separate assessment?
Tick "My spouse also has income" in the calculator. It works out both ways with that year's LHDN tables: separate assessment (each of you files alone, with the relief split that is lowest for the two of you) and joint assessment (incomes combined under one name, who gets the spouse relief but loses the other spouse's individual relief). When both of you work, separate is almost always cheaper — the calculator shows the difference in ringgit.
It also shows who should claim what: each relief category is split between the two of you within LHDN caps (lifestyle, medical, childcare, SSPN…), child reliefs 100% to one of you or 50:50, and each person's PCB and refund. Personal reliefs — SOCSO, PRS, your own education fees, life insurance/EPF — stay with the person who paid them.
Resident individual tax rates YA2026
| Chargeable income (RM) | Rate |
|---|---|
| 0 – 5,000 | 0% |
| 5,001 – 20,000 | 1% |
| 20,001 – 35,000 | 3% |
| 35,001 – 50,000 | 6% |
| 50,001 – 70,000 | 11% |
| 70,001 – 100,000 | 19% |
| 100,001 – 400,000 | 25% |
| 400,001 – 600,000 | 26% |
| 600,001 – 2,000,000 | 28% |
| 2,000,001 and above | 30% |
If your chargeable income does not exceed RM35,000, a RM400 personal rebate is deducted straight from your tax. ListBelanja's calculator works it out for you.
Filing deadlines
| Item | Date |
|---|---|
| spending that counts for YA2026 reliefs | |
| Form BE for YA2026 — paper form | |
| Form BE e-Filing for YA2026 | |
| Form B for YA2026 — paper form | |
| Form B e-Filing for YA2026 |
YA2026 deadlines are provisional: worked out from the YA2025 rules until LHDN publishes the YA2026 dates.
Frequently asked questions
Joint or separate assessment — which saves more for a married couple?
If both spouses have income, separate assessment almost always saves more, because each person keeps their individual relief and the progressive rates apply twice. Joint assessment usually only helps when one spouse has no or very little income. This calculator works out both with your own numbers.
Does this calculator store my data?
No. The calculation runs in your browser; no numbers are sent anywhere. Sign up only if you want to keep receipts and records through the year.
Why is my actual tax different?
This calculator covers resident employees with common reliefs. Business, rental and dividend income, PCB and zakat change the result — the ListBelanja app handles all of them for Forms BE and B.