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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.
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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%
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%
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%
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%
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%
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%
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.
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.