Corporate Income Tax Calculator

Calculate Malaysia corporate income tax for Year of Assessment 2025

Company Type

SME eligibility: Paid-up capital ≤ RM2.5M AND revenue < RM50M, plus conditions below

Paid-up Capital (RM)

Annual Revenue (RM)

Related to a company with paid-up capital > RM2.5M (parent/subsidiary)?

More than 20% of shares held by foreign companies or non-citizens?

Chargeable Income (RM)

Rates verified as of June 2026 · Source: LHDN — Company Tax Rates