Malaysia’s payroll stacks EPF (11% employee, no ceiling), SOCSO (0.5%, ceiling RM6,000) and EIS (0.2%, ceiling RM6,000) — then income tax with a RM9,000 personal relief and rates from 0% to 30%. Foreign workers have paid EPF (2%) since October 2025, and face a flat 30% tax until they pass the 182-day residency test.
Estimates only — not tax advice. Results are computed from official 2026 tax rules; always verify important decisions with the relevant tax authority.
Step 1 — Enter your monthly gross salary in RM.
Step 2 — Select your tax residency. Non-residents pay a flat 30% with no reliefs — a shock for new arrivals.
Step 3 — Select your age. At 60+, EPF drops to 0% and SOCSO switches to Category 2 (no employee share).
Step 4 — Toggle SKBBK. The 24-hour injury scheme (0.75%) is mandatory for foreign workers from June 2026 and voluntary for residents — uncheck it if you opted out.
Three statutory deductions come off before tax:
| Deduction | Employee rate | 2026 rule |
|---|---|---|
| EPF (KWSP) | 11% (citizens <60); 0% (60+); 2% (foreign workers) | No wage cap — on all wages |
| SOCSO | 0.50% (Cat 1, under 60); nil (Cat 2, 60+) | Ceiling RM6,000/mo |
| EIS | 0.20% | Ceiling RM6,000/mo; Malaysians/PRs under 60 (foreigners exempt) |
| SKBBK (Lindung 24 Jam) | 0.75% (new from 1 Jun 2026) | Ceiling RM6,000; mandatory for foreign workers, voluntary for residents |
Then income tax (YA 2026, Budget 2026 left rates unchanged):
| Annual chargeable income | Rate |
|---|---|
| First RM5,000 | 0% |
| RM5,001 – 20,000 | 1% |
| RM20,001 – 35,000 | 3% |
| RM35,001 – 50,000 | 6% |
| RM50,001 – 70,000 | 11% |
| RM70,001 – 100,000 | 19% |
| RM100,001 – 400,000 | 25% |
| RM400,001 – 600,000 | 26% |
| RM600,001 – 2,000,000 | 28% |
| Above RM2,000,000 | 30% |
Chargeable income = annual gross − RM9,000 personal relief − EPF relief (to RM4,000, within a combined RM7,000 cap) − SOCSO/EIS relief (to RM350). A RM400 rebate applies if chargeable income is RM35,000 or less.
Example 1 — RM8,000/month (resident, under 60): EPF 880 + SOCSO 30.00 + EIS 12.00 = 922. Chargeable = 96,000 − 9,000 − 4,000 − 350 = 82,650 → tax = 3,700 + 19% × 12,650 = RM6,103.50/year (RM508.63/month). Net = RM6,569.37/month.
Example 2 — RM5,000/month (resident): deductions 585; chargeable 46,650 → tax RM1,299/year (RM108.25/month). Net = RM4,306.75/month.
Example 3 — RM8,000/month non-resident: flat 30% × 96,000 = RM28,800/year; EPF 2% = 160; SOCSO 30. Net = RM5,410/month — the 182-day rule is expensive.
1. Missing the foreign-worker EPF. Since October 2025 wages it’s mandatory (2% each side) — older guides still call it voluntary.
2. New arrivals ignoring the 30% flat rate. Until you pass 182 days in the calendar year, you’re taxed at 30% with zero reliefs.
3. Expecting exact EPF ringgit. Under RM20,000/month the statutory table rules — a % calculator is an approximation by design.
| Applicable period | Year of Assessment 2026 (income earned in calendar 2026) |
| Based on | LHDN/HASiL (YA 2026 rates); KWSP/EPF Act 1991; PERKESO (SOCSO/EIS/SKBBK tables) |
| Last verified | 24 October 2026 |
| Assumes | Resident Malaysian employee under 60; standard reliefs only |
| Doesn’t cover | EPF Third-Schedule exact rounding; 182-day residency detail; Budget 2027 proposals (from YA 2027) |
Sources: Figures compiled from: LHDN / HASiL, KWSP / EPF, PERKESO / SOCSO.
Spotted an error? Report it — corrections backed by an official source get fixed first.
Yes — mandatory since October 2025 wages: 2% employee + 2% employer for non-Malaysians on valid work passes (domestic workers excluded).
24-hour non-work injury cover: 0.75% employee-only from 1 June 2026 (ceiling RM6,000). Mandatory for foreign workers; voluntary for residents since July 2026.
Below RM20,000/month, contributions follow the EPF Third Schedule table rather than a raw percentage — the calculator uses % as an approximation.
RM1,700/month (all employers from 1 August 2025). A proposed rise to RM2,000 from June 2027 is not yet law.
📖 How salary deductions work in Malaysia — full guide
← All countries · 🇸🇬 Singapore · 🇮🇩 Indonesia · 🇹🇭 Thailand · 🇵🇭 Philippines