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Company tax calculator (Form C) 2026
Enter revenue, expenses, capital allowances and losses brought forward. The calculator works out the company's chargeable income, the tax in each SME band, the monthly CP204 instalment and the Form C and CP204 deadlines — all in 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: YA2025.
1Company & accounting period
2Income & expenses for the year
Company tax rates YA2026
| Chargeable income | Qualifying SME | Other companies |
|---|---|---|
| RM0 – RM150,000 | 15% | 24% |
| RM150,001 – RM600,000 | 17% | 24% |
| Above RM600,000 | 24% | 24% |
SME conditions: paid-up capital ≤ RM2,500,000, gross income ≤ RM50,000,000, foreign ownership ≤ 20%.
Who qualifies for SME rates?
The tiered SME rates apply to a resident company incorporated in Malaysia whose paid-up ordinary share capital is no more than RM2,500,000 at the start of the basis period, whose gross business income is no more than RM50,000,000 for the year, foreign ownership no more than 20%, and which is not related to a company above those limits. Other companies pay the standard 24% on all chargeable income.
A company's year of assessment is the year its accounting period ends. A company with a 30 June year-end, for example, files Form C for the year of assessment of that year.
CP204: company tax estimates & instalments
A company submits its tax estimate (CP204) 30 days before the basis period begins and pays it in 12 monthly instalments. The estimate may not be below 85% of the previous year's estimate, and a 10% penalty applies when actual tax exceeds the estimate by more than 30%. New SME companies are exempt for their first 2 years of assessment.
Form C is due within 7 months after the accounting period ends, together with any balance of tax payable. The calculator above shows both dates for your financial year-end.
Frequently asked questions
What is the tax rate for a Sdn Bhd?
A qualifying SME: 15% on the first RM150,000 of chargeable income, 17% up to RM600,000, and 24% on the balance. Other companies: 24% on all chargeable income. These rates follow the latest LHDN rules & Budget and update themselves in the calculator.
When is Form C due?
Within 7 months after the company's accounting period ends. Enter your financial year-end in the calculator to see the exact date, together with next year's CP204 estimate date.
How much is the monthly CP204 instalment?
The year's estimated tax divided into 12 instalments. The calculator works out the estimated tax from revenue, expenses, capital allowances and losses brought forward, then shows the monthly instalment.
Does this calculator replace an accountant?
No. It is an estimate for ordinary business income — it excludes special incentives, exempt income, transfer pricing and deferred tax. Use it to plan cash & CP204, and confirm with an accountant or registered tax agent. No numbers are sent anywhere.